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All Journal West Science Interdisciplinary Studies West Science Interdisciplinary Studies RAFAHIYA Journal of Islamic Economics
Khairi, Fauzan Romadhian
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Monopoly Practices Reviewed from the Perspective of Islamic Economics: a Systematic Review Khairi, Fauzan Romadhian
RAFAHIYA Jurnal Ekonomi dan Syariah Vol 1 No 1 (2025): RAFAHIYA Journal of Islamic Economics
Publisher : PT Elaborium Eevasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/rafahiya.v1i1.18

Abstract

Background: This research aims to examine the Islamic economic perspective regarding monopoly practices. Monopoly practices amidst the free market trend have caused two impacts, namely benefits and losses. These two things are challenges for the government in maintaining market stability and balance.Method: This research uses the Systematic Literature Review (SLR) method guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA). The time range of scientific publications used in this search is within the last ten years from 2014-2024. The author analyzes articles related to the topic of this paper and then extracts the main themes that appear in previous literature. This is useful for developing the next research agenda on the same topic by synthesizing one another so that lacuna or empty spaces are found that can be studied for subsequent research as an academic contribution to the topic of monopoly studies from an Islamic economics perspective.Results: The author identified 15 journal articles that met the predetermined inclusion criteria. Six articles are in English and nine articles are in Indonesian. The main themes identified are market balance, detrimental monopolies, state intervention, consumer protection, and business ethics. From existing and relevant research, after being analyzed using the SLR method and synthesizing one another, an academic gap or research gap (lacuna) was found in aspects of monopoly that are not detrimental from an Islamic economic perspective. For future research, it would be better to focus on monopolies permitted in Islamic Sharia so that a new perspective can be provided that accommodates the complex and dynamic dynamics of the modern economy.
The Role of Accounting Information Systems in Strengthening Revenue Budget Management and Village Expenditure in Indonesia Sari Harahap, Angginun Juwita; Susan Vonita, Ratu Nur; Nuraeni, Prasasti; Khairi, Fauzan Romadhian
West Science Interdisciplinary Studies Vol. 3 No. 12 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i12.2295

Abstract

This study seeks to ascertain and elucidate the implementation of accounting information systems in the management of village revenue and expenditure budgets, as well as to identify the challenges and solutions associated with these systems in Indonesia, specifically through a case study of Karacak Village, Leuwiliang District, Bogor Regency. The utilization of accounting information system (AIS) in the administration of revenue budget management and village expenditure (APBDes) is evaluated according to the AIS components delineated by Romney & Steinbart, AIS efficacy based on TAM theory with measurement elements suggested by James Wetherbe, and internal control components as outlined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This study employs a qualitative methodology grounded in an interpretative paradigm utilizing a phenomenological approach. This study included data gathering strategies including interviews with main informants and supporting informants, as well as documentation. The results of the study indicate that the application of internal control using the thirteen components of COSO, the Karacak Village government has 61.53% run well and effectively, and 38.46% has not run effectively The findings of this investigation suggest that Karacak Village Government has implemented AIS in managing the APBDes in accordance with Permendagri/20/2018 by measuring from the AIS component, AIS performance, and internal control components, in addition to the obstacles faced in the application of AIS in managing APBDes related to the APBDes planning stage and internal control.
The Role of Accounting Information Systems in Strengthening Revenue Budget Management and Village Expenditure in Indonesia Sari Harahap, Angginun Juwita; Susan Vonita, Ratu Nur; Nuraeni, Prasasti; Khairi, Fauzan Romadhian
West Science Interdisciplinary Studies Vol. 3 No. 12 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i12.2295

Abstract

This study seeks to ascertain and elucidate the implementation of accounting information systems in the management of village revenue and expenditure budgets, as well as to identify the challenges and solutions associated with these systems in Indonesia, specifically through a case study of Karacak Village, Leuwiliang District, Bogor Regency. The utilization of accounting information system (AIS) in the administration of revenue budget management and village expenditure (APBDes) is evaluated according to the AIS components delineated by Romney & Steinbart, AIS efficacy based on TAM theory with measurement elements suggested by James Wetherbe, and internal control components as outlined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This study employs a qualitative methodology grounded in an interpretative paradigm utilizing a phenomenological approach. This study included data gathering strategies including interviews with main informants and supporting informants, as well as documentation. The results of the study indicate that the application of internal control using the thirteen components of COSO, the Karacak Village government has 61.53% run well and effectively, and 38.46% has not run effectively The findings of this investigation suggest that Karacak Village Government has implemented AIS in managing the APBDes in accordance with Permendagri/20/2018 by measuring from the AIS component, AIS performance, and internal control components, in addition to the obstacles faced in the application of AIS in managing APBDes related to the APBDes planning stage and internal control.
Co-Authors Nuraeni, Prasasti Sari Harahap, Angginun Juwita Susan Vonita, Ratu Nur