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All Journal Jurnal Ilmiah Ekonomi Islam SAR (Soedirman Accounting Review): Journal of Accounting and Business Performance : Jurnal Bisnis dan Akuntansi Eastasouth Journal of Effective Community Services
Fety Widianti Aptasari
Universitas Mataram
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Measuring Pragmatism in Islamic Economic Practice in Southeast Asia Muhammad Helmi Falah; Fety Widianti Aptasari
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`.19639

Abstract

This study aims to examine the foundation for the application of Islamic economics and sustainable development based on Islamic principles in Southeast Asian countries, focusing on three nations recognized among the top 15 in implementing Islamic economics. The Southeast Asian region is highly diverse in terms of economic structure, populism, public education, and government systems. The paper highlights anomalies and pragmatic practices in Islamic economics. Pragmatism in Islamic economic practices is often found among lower- to middle-income groups with limited education, who perceive that the costs (margins) charged by Islamic financial institutions are higher than those of conventional ones. At the national level, Islamic economic pragmatism is reflected in its use as a tool for diplomacy and international economic cooperation. Findings show that all three countries face similar challenges of low inclusiveness in Islamic economic-based development. However, they show positive trends in economic stability due to diversification. In terms of environmental sustainability, Singapore leads in eco-friendly innovation, Malaysia has established a sharia-compliant carbon market, while Indonesia continues to face complex environmental issues. Regarding social sustainability, all three countries share the common issue of high socio-economic inequality.
Rent-Seeking Theory in the Asymmetry of Blue Economy Benefit Distribution: Economic and Sustainability Accounting Perspectives Fety Widianti Aptasari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.14595

Abstract

The blue economy offers great potential for growth, but the unequal distribution of benefits creates serious inequalities. This research explores the impact of unequal access to marine resources, particularly for small-scale fishers and indigenous communities, through the lens of rent-seeking theory and sustainability accounting. The privatization of coastal resources often enriches large corporations while marginalizing local communities, undermining food security and leading to human rights violations. In addition, renewable energy projects in coastal areas reflect a disregard for social and ecological values that exacerbate resource conflicts. The analysis shows that top-down governance widens the gap, while traditional reporting fails to capture the social and environmental externalities of resource exploitation. The study highlights the importance of Social Return on Investment (SROI)-based reporting approaches and environmental cost-based accounting to measure the holistic impact of blue economy policies. The marginalization of women in the fisheries sector, which is often not recognized in formal reporting, underscores the need for gender-based accounting. As a solution, genuine, not just symbolic, participation of local communities must be integrated in inclusive governance. Reporting approaches such as Integrated Reporting and the Global Reporting Initiative (GRI) can map economic, social and ecological dimensions in a more balanced way. With strengthened accountability and a comprehensive sustainability framework, the blue economy has the potential to be a tool for equitable growth, protecting the rights of local communities while keeping ecosystems in balance
TANTANGAN PENERAPAN SOCIAL RETURN ON INVESTMENT (SROI) DI INDONESIA STUDI KASUS PADA WILAYAH PESISIR Fety Widianti Aptasari; Baiq Krisnina Maharani Putri; Khairul Mujahidi; Ely Windarti Hastuti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3696

Abstract

Socio-economic inequality in Indonesia remains a serious problem, with most of the country's wealth controlled by a small minority of the population. Coastal communities, especially fishermen, face severe poverty, prompting various entities to implement economic empowerment programs. However, the effectiveness of these programs is often questioned, leading to the Social Return on Investment (SROI) method being used to measure the social, economic and environmental impacts of such investments. SROI offers a more comprehensive evaluation approach, but its application in Indonesia, especially in coastal areas, is still very limited. This study aims to analyze the challenges of applying SROI in Indonesia's coastal areas, with a focus on economic empowerment programs. These challenges come from program providers, such as corporations that focus on regulatory compliance, governments that are more output-oriented, and NGOs with limited resources. In addition, challenges also come from beneficiaries, including low levels of education, short-term orientation towards aid, and daily economic constraints. This research offers a contribution to the development of more effective and sustainable economic empowerment policies and strategies in Indonesia, in order to reduce socioeconomic inequality nationwide.
Implementasi Pemahaman Keuangan Syariah bagi Anak Yatim di Yayasan Al-Kahfi Cabang Mataram Khairul Mujahidi; Baiq Krisnina Maharani Putri; Fety Widianti Aptasari; Ely Windarti Hastuti
Eastasouth Journal of Effective Community Services Vol 4 No 03 (2026): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i03.577

Abstract

Kegiatan pengabdian kepada masyarakat ini diformulasikan sebagai suatu intervensi edukatif yang bertujuan untuk meningkatkan literasi keuangan syariah pada anak yatim melalui pendekatan pedagogi berbasis ceramah interaktif. Permasalahan utama yang dihadapi oleh mitra berkaitan dengan masih terbatasnya kapasitas literasi keuangan, terutama dalam memahami prinsip-prinsip esensial keuangan syariah, seperti larangan riba, pengelolaan keuangan yang sesuai dengan prinsip halal, serta pembentukan perilaku menabung yang berorientasi jangka Panjang. Pelaksanaan program mengadopsi metode ceramah interaktif yang diperkaya dengan diskusi partisipatif dan sesi tanya jawab guna mendorong keterlibatan aktif peserta sekaligus memperdalam pemahaman konseptual. Pendekatan ini menekankan pada proses pembelajaran yang bersifat dialogis, bukan sekadar transmisi pengetahuan satu arah, sehingga memungkinkan terjadinya refleksi dan internalisasi materi oleh peserta. Hasil observasi selama kegiatan berlangsung juga mengindikasikan peningkatan partisipasi aktif serta keterlibatan kognitif peserta dalam proses pembelajaran. Dengan demikian, hasil ini menegaskan bahwa metode ceramah interaktif merupakan strategi edukatif yang efektif dalam meningkatkan literasi keuangan syariah, khususnya pada kelompok anak yatim sebagai bagian dari populasi rentan.
Co-Authors Baiq Krisnina Maharani Putri Ely Windarti Hastuti Khairul Mujahidi Muhammad Helmi Falah