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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Moral : Jurnal Kajian Pendidikan Islam
Valina Sinka
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Religion Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pemikiran Ibnu Khaldun terhadap Perkembangan Ekonomi Islam di Indonesia Adelia Gusfira; Azza Bunaia; Valina Sinka; Ahmad Wahyudi Zein
Moral : Jurnal kajian Pendidikan Islam Vol. 1 No. 4 (2024): Desember : Moral : Jurnal kajian Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moral.v1i4.391

Abstract

This article discusses the influence of Ibnu Khaldun's thoughts on economic development in Indonesia, focusing on the theories put forward by a great thinker of the 14th century in the context of modern Indonesian economics, namely Ibnu Khaldun, in his monumental work Muqaddimah, introducing concepts such as cycles. civilization, the importance of social and cultural factors in economic development, and the role of the state in regulating the economy. Through this study, it is revealed how these concepts can provide insight into understanding the dynamics of the Indonesian economy, which is often influenced by complex external and internal factors. By analyzing Indonesia's economic development from the colonial period to post-independence, this research shows that Ibnu Khaldun's thoughts, even though they come from a very different historical context, are still relevant in explaining economic inequality, the role of bureaucracy, and the relationship between the state and the market in Indonesia. It is hoped that this research can provide a new perspective in efforts to understand and overcome the economic challenges faced by developing countries like Indonesia.
Keadilan Distribusi dalam Ekonomi Islam sebagai Solusi untuk Ketimpangan Sosial di Indonesia Kurnia Fitri; Valina Sinka; Reni Ria Armayani Hasibuan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1237

Abstract

Social and economic inequality in Indonesia is a multidimensional challenge that is not only reflected in the gap in income and wealth, but also in unequal access to education, health, and economic opportunities. The conventional economic system is considered ineffective in overcoming the problem of fair distribution of wealth, thus widening the gap between the rich and the poor. This article aims to analyze the concept of distributive justice in Islamic economics as a solution to social inequality in Indonesia, by highlighting the synergy of zakat, waqf, sharia financing instruments, and the role of government and society. The method used is a systematic literature review with a qualitative-narrative approach to various related academic works. The results of the study show that the application of the principle of distributive justice in Islamic economics through the optimization of zakat, waqf, and alms, as well as strengthening sharia economic regulations and literacy, can reduce social inequality and improve community welfare. The implementation of an inclusive and sustainable Islamic distribution model can reduce the Gini coefficient and strengthen social solidarity, although it still faces challenges in terms of regulation, literacy, and institutional coordination. The conclusion of the study confirms that Islamic economics offers concrete and holistic solutions to overcome social inequality in Indonesia through the integration of divine values, community participation, and state policies that support distributive justice.
Dampak Kenaikan Pajak Pertambahan Nilai (PPN) Terhadap Konsumsi Rumah Tangga Menengah : Studi Empiris di Kota Besar Ahmad Wahyudi Zein; Anju Andini; Valina Sinka
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1045

Abstract

The rise in Value Added Tax (VAT) from 11% to 12%, which was put into effect in January 2025, has elicited a range of reactions from Indonesian households, particularly those in the urban middle class. This research intends to investigate the effects of the VAT change on consumption habits among this group. Information was gathered through a survey conducted with 400 households in Jakarta, Surabaya, and Bandung utilizing a stratified random sampling technique. A quantitative analysis was performed using multiple linear regression. The findings indicate that while the overall tax burden on basic consumption did not rise significantly due to various mitigating measures, the public's perception of the VAT hike still resulted in a decline in spending—particularly on non-essential items and services. This result underscores the importance of fiscal perception in influencing household consumption patterns. The study suggests that fiscal transparency, public awareness campaigns, and compensatory policies are essential for preserving middle-class purchasing power during initiatives aimed at enhancing national tax revenue.
Co-Authors Adelia Gusfira Ahmad Wahyudi Zein Anju Andini Azza Bunaia Kurnia Fitri Reni Ria Armayani Hasibuan