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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Keuangan Akuntansi Bisnis
Darmanto
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah Puput Nuri Engylia; Darmanto; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.42

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure Allocation in Regency/City in Central Java Province for the period 2019-2022. The population used in this study were Regencies/Cities in Central Java Province, with a sampling technique, namely purposive sampling, so that the sample taken was 35 districts/cities, consisting of 29 regencies and 6 cities with the period 2019-2022. The type of data used is secondary data, obtained from the APBD Budget and Realization Report on the official website djpk.kemenkeu, and data collection techniques through literature study and documentation. The data analysis method in this study is descriptive statistics and classical assumption tests with hypothesis testing using multiple linier analysis F-test, Determination test, and t-test, Based on the test results, is shows that Regional Original Revenue, and the General Allocation Fund partially have a positive and significant effect on Capital Expenditure. Meanwhile, the Special Allocation Fund partially has no positive and significant effect on Capital Expenditure. Keywords: Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Capital Expenditure Allocation
Pengaruh Penggunaan Dana Desa, Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat Desa Majasto Kecamatan Tawangsari Hidayah Rukmana; Wikan Budi Utami; Darmanto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.43

Abstract

This study aims to determine the effect of the Use of Village Funds, Accountability, and Transparency of Village Finances on Community Welfare. This study uses a type of quantitative research with primary data with data collection techniques using questionnaires. The population in this study is all people in Majasto Village, totaling 4,377 people. The sampling technique was convenience sampling using the Slovin formula with a standard error of 10% so that a sample of 98 people was obtained and rounded up to 100 people. Data analysis used to process research data is descriptive statistical analysis, validity test, reliability test, classic assumption test. Testing the hypothesis using multiple linear analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that testing the regression model with the F test is feasible to use in this study. Then partially the use of village funds has a positive and significant effect on community welfare. Village financial accountability has a positive and significant effect on community welfare. Village financial transparency has a positive and significant effect on community welfare. Keywords: Village Funds, Accountability, Transparency, Community Welfare
PENERAPAN ETIKA BISNIS ISLAM DALAM AKTIVITAS EKSPOR IMPOR DI PT ANUGERAH ALFA LESTARI Miftakhul Jannah; Abdul Haris Romdoni; Darmanto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19699

Abstract

This study examines the implementation of Islamic business ethics in export–import activities at PT Anugerah Alfa Lestari, an export-oriented manufacturing company operating within global trade networks. The increasing complexity of international business transactions requires companies to adopt ethical governance frameworks capable of ensuring transparency, accountability, and sustainability. While previous studies have predominantly focused on the application of Islamic business ethics in Islamic financial institutions and small enterprises, limited attention has been given to its implementation within international trade and export–import operations. This study employs a qualitative case study approach using in-depth interviews, observations, and documentation as data collection techniques. The collected data were analyzed through thematic analysis based on the principles of shidq (honesty), ‘adl (justice), and amanah (trustworthiness). The findings indicate that Islamic business ethics have been systematically integrated into the company’s operational practices through transparent contractual arrangements, equitable risk allocation, open communication, and responsible management of clients’ raw materials. Furthermore, the implementation of these ethical principles contributes to strengthening long-term business relationships, enhancing stakeholder trust, minimizing potential conflicts, and supporting operational sustainability. This study proposes a conceptual model that positions Islamic business ethics not merely as a moral guideline but as a strategic governance framework capable of supporting sustainable business performance within global value chains.
Co-Authors Abdul Haris Romdoni Hidayah Rukmana LMS Kristiyanti Miftakhul Jannah Puput Nuri Engylia Wikan Budi Utami