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All Journal wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Community Service and Society Empowerment Jurnal Ekonomi, Manajemen, Akuntansi
Lestari, Lisa Yuni
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media 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 Sosial Finance Untuk Mencapai Pembangunan Berkelanjutan Melalui Instrumen Ziswaf Ditinjau Dari Pemikiran Abu Ubaid Lestari, Lisa Yuni; Adlan, Muhamad Aqim; Aswad, Muhammad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.55-65

Abstract

The utilization and management of Islamic Social Finance (ISF) in Indonesia is currently not optimal, even though the potential revenue is very high. This research examines alternative solutions and strategic priorities for implementing ISF to support sustainable development in both the short and long term. The method used is a descriptive qualitative approach by collecting data from various secondary sources. This research highlights several important updates: first, the management of zakat and waqf can reduce poverty and hunger. Second, the implementation of these Islamic thinkers can create a society with quality education, access to clean water, decent work, economic growth, reduced inequality, and a healthy and prosperous life in the future. All these points are in line with sustainable development goals. Keywords: Islamic Social Finance, Ziswaf, philanthropy, poverty development
Co-Authors Adlan, Muhamad Aqim Binti Nur Asiyah Febrianto, M. Nanang Luknawati, Erra Fitri Muhammad Aswad Rizkyaningrum, Adinda Agustinayu Rokhmat Subagiyo, Rokhmat Ummu Sholihah