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All Journal Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Journal of Community Service and Society Empowerment Jurnal Ekonomi, Manajemen, Akuntansi
Rizkyaningrum, Adinda Agustinayu
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Kinerja Keuangan Bank Syariah, Zakat, Pajak, dan Foreign Direct Investment terhadap Pertumbuhan Ekonomi Indonesia Rizkyaningrum, Adinda Agustinayu; Lestari, Lisa Yuni; Febrianto, M. Nanang; Subagiyo, Rokhmat; Sholihah, Ummu
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8483

Abstract

The Purpose of this research influence of short-term and long-term variables Return on Assets, Zakat, Taxes, and Foreign Direct Investment on Economic Growth in Indonesia 2006-2023. This research uses quantitative methods with a descriptive approach. The data source uses secondary data sourced from the Central Statistics Agency, Ministry of Finance, Financial Services Authority, and the National Zakat Amil Agency for 2006-2023. The results obtained show that in the short term the ROA, Tax, and FDI variables have a negative and insignificant impact, while Zakat has a positive and insignificant impact on economic growth. Long-term VECM testing of the ROA and FDI variables has a negative and significant effect, while the Zakat and Tax variables have a positive and significant impact on economic growth.
Improving Micro, Small and Medium Enterprises' Understanding of Istishna Accounting through Mentoring Activities Rizkyaningrum, Adinda Agustinayu; Lestari, Lisa Yuni; Febrianto, M. Nanang; Luknawati, Erra Fitri; Asiyah, Binti Nur
Journal of Community Service and Society Empowerment Том 3 № 02 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i02.1676

Abstract

Financial bookkeeping plays an important role to determine the financial condition in one transaction period. Financial bookkeeping that is carried out systematically, referring to accounting, can improve transparency, financial control and decision making, especially Sharia accounting bookkeeping. However, the level of Islamic financial literacy of small and micro businesses is still low. This assistance is a form of increasing the understanding of micro, small and medium enterprises about financial bookkeeping through Istishna accounting. Assistance was carried out in 3 businesses, namely the Cikra Pecel chili business, the brick press business and the Sanma Bouquet business, which was carried out through interviews and service learning on May 3, 2025. The results obtained that in the pre-implementation stage, the three businesses had simple bookkeeping that was not systematic and did not recognize the Istishna accounting contract and bookkeeping. The implementation stage was carried out by providing material for the introduction of Istishna accounting contracts and bookkeeping. At the third post-implementation stage, the three business actors gained understanding and knowledge that was not just theory but also the practice of journaling and determining business profits and losses. The evaluation results show that further mentoring activities are needed to strengthen the understanding and consistency of Sharia accounting bookkeeping practices for MSMEs on a regular basis.
ISLAMIC CAPITAL MARKET VOLATILITY: RESILIENCE OF SHARIA STOCK INDEX AMID RISING GLOBAL UNCERTAINTY Sutikno, Johan Dwi; Rizkyaningrum, Adinda Agustinayu; Asiyah, Binti Nur
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol. 10 No. 1 (2025): Asy Syar’iyyah, Vol. 10, No.1, Juni 2025
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v10i1.5736

Abstract

This study examines stock price dynamics amid increasing global economic uncertainty, compounded by geopolitical conflicts, bank interest rate policies, the pandemic, and financial crises, which have had a serious impact on the stability of a country's economy. In this context, the Islamic capital market has emerged as an alternative investment offering a safe haven amid global economic uncertainty. This study aims to analyze how global economic uncertainty affects stock price fluctuations in the Islamic capital market in ASEAN countries, as seen from the growth of the Islamic stock index. This study uses a qualitative approach based on a review of literature and empirical data. The results indicate that Islamic stocks can be affected by global economic uncertainty but are more resilient to external or internal factors related to usury, gambling, and uncertainty. Despite facing pressure from global market fluctuations, Islamic stocks still demonstrate growth potential, particularly in ASEAN countries with majority Muslim populations. The results of this study are expected to provide investors with insights for planning investment strategies as hedging instruments in accordance with sharia principles, while considering global economic conditions and a country's macroeconomy.
Co-Authors Binti Nur Asiyah Febrianto, M. Nanang Lestari, Lisa Yuni Luknawati, Erra Fitri Rokhmat Subagiyo, Rokhmat Sutikno, Johan Dwi Ummu Sholihah