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Umamah, Lidhatul
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Village Industrialization and Civilization: A Critical Reading Shahrin, Attori Alfi; Fawaid, Yazidul; Masruroh, Nikmatul; Umamah, Lidhatul; Dono Hariyanto, Al Furqon
TSAQAFAH Vol. 19 No. 2 (2023): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v19i2.9354

Abstract

This study case aims, 1) to explore the trend of industrialization in Indonesia, especially in villages areas, 2) to criticize industrialization in villages areas using environmental sustainability studies, 3) to analysis and studies till related to village industrialization from the perspective of maqashid sharia. This analysis goal was achieved by using a qualitative approach with the type of digital and industrial village case studies in the East Java region. Data were collected by observation, interviews, documentation and FGD then analyzed using critical analysis. Data validity uses source triangulation. The research results, 1) the trend of industrialization in villages areas has a positive impact on economic growth, but has changed the rural structure from agrarian to industrial and digital villages. 2) Industrialization in villages areas is contrary to the concept of environmental sustainability, 3) Village industrialization from maqashid shariah studies provides benefits from the perspective of hifdz an nafs, hifdz al 'aql,  hifdz al mal and hifdz al bi’ah. However, from the point of view of hifdz ad din and hifdz al nasl, it cannot be categorized as mashlahah, because the presence of village industrialization besides having an impact on environmental damage can also result in moral degradation.
Implementation Of Polluter Pays Principles As A Green Tax Policy In Realizing A Green Accounting Umamah, Lidhatul
Buletin Ekonomika Pembangunan Vol 4, No 2 (2023): SEPTEMBER
Publisher : Jurusan Ilmu Ekonomi Fakultas Ekonomi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/bep.v4i2.20161

Abstract

Tax is one of the State's revenues from several other revenues. Tax instruments are not only related to personal or corporate withdrawals of goods and their allocation, but taxes also talk about the impact on the surrounding environment. The term green tax will only be an algorithm, but requires regulations in the form of polluter pays principles that are fundamentally binding regarding sanctions that will be imposed on industry-specific companies. The research uses a descriptive qualitative method using literature review and data based on field studies conducted, so there will be a conclusion called the spearhead of the implementation of polluter pays principles. This research is also flexible as a new regulation in supporting the development of the green economy in general and the development of accounting specifically which is one of the benchmarks for Indonesia's economic growth.  Keyword: Tax, Polluter Pays Principles, Green Accounting
Co-Authors Dono Hariyanto, Al Furqon Fawaid, Yazidul Masruroh, Nikmatul Shahrin, Attori Alfi