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All Journal al-Afkar, Journal For Islamic Studies Jurnal Mahasiswa Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Galih Mulya Subastyan
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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 1 
The Contribution of the Ijarah Imbt Financing Scheme to the Development of a Sustainable Halal Economy in East Lombok Supratman; Galih Mulya Subastyan
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.2771

Abstract

The rapid development of the halal economy in recent decades demands support from a robust and sustainable Islamic financial system. Among the financing instruments that play a crucial role in supporting the sustainability of this ecosystem are the ijarah and Ijarah Muntahiyah Bittamlik (IMBT) contracts. Both contracts offer asset-based financing solutions free from usury, thus aligning with Islamic economic values. Through a gradual leasing and ownership scheme, ijarah and IMBT facilitate access for businesses, particularly halal MSMEs, to productive assets without requiring large upfront capital. This approach not only encourages real sector growth and business efficiency but also expands the reach of Islamic financial services in the community. This article aims to examine the contribution of ijarah and IMBT to halal economic growth, evaluate the challenges of their implementation, and propose sustainable optimization strategies.
Perkembangan Ilmu Akuntansi di Era Modern : Kajian Epistemologi Galih Mulya Subastyan; Sari Kartikaningrum; Miratul Husna Neris
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5076

Abstract

This article examines the development of accounting science in the modern era through an epistemological approach, focusing on the influence of globalization, economic dynamics, and rapid advances in information technology. A fundamental change occurred when the role of accounting shifted from merely recording transactions to becoming a strategic instrument that plays an important role in the business decision-making process. This shift indicates that accounting is no longer viewed as an administrative activity, but as an information system capable of providing added value to organizations. The integration of technologies such as accounting information systems, financial software, and big data analysis has brought about major changes in accounting practices, making them more efficient, accurate, transparent, and adaptive to the times. Through an epistemological review, a deep understanding of the origins, structure, and validity of accounting knowledge is obtained, including the philosophical dimensions that shape the framework of thinking and methodology in this discipline. Using a literature review method, this article emphasizes that the development of accounting is not only oriented towards technical aspects, but also towards conceptual and philosophical foundations that strengthen its position in facing modern business challenges. Accounting now plays an important role in supporting decision making, creating organizational efficiency, and responding to the needs of economic globalization.
Pentingnya Pemahaman Kode Etik Akuntan dalam Membangun Karakter Akuntan Galih Mulya Subastyan; Evita Fardi Kusuma Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4033

Abstract

This research aims to investigate the role of the Indonesian Accountant Code of Ethics in guiding the behavior and decisions of accountants, with a focus on the values of integrity, objectivity, competence, and professional behavior. Through a literature review approach, this research method details various relevant data, such as theories, books, articles, and documents related to the ethics of the accounting profession. The results of qualitative analysis indicate that the Indonesian Accountant Code of Ethics, issued by the Indonesian Institute of Accountants (IAI), serves not only as a set of regulations but also as a commitment to building a strong and trustworthy accountant character. Furthermore, the research illustrates the positive impact of ethics and religiosity in shaping the accountant's character, where a deep understanding of moral and ethical values forms a solid foundation for facing ethical dilemmas. Students are identified as key change agents in shaping the future of the accounting profession by understanding the norms and code of ethics of Indonesian accountants. The research's conclusion highlights the need for integrating ethical values, religiosity, and cultural understanding into accounting education to shape students who are not only technically competent but also have high character and integrity. Thus, this research contributes to understanding ethical factors in the accounting profession and emphasizes the importance of holistic education in shaping a more ethical and reliable future accounting profession.
Pentingnya Pemahaman Kode Etik Akuntan dalam Membangun Karakter Akuntan Galih Mulya Subastyan; Evita Fardi Kusuma Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4033

Abstract

This research aims to investigate the role of the Indonesian Accountant Code of Ethics in guiding the behavior and decisions of accountants, with a focus on the values of integrity, objectivity, competence, and professional behavior. Through a literature review approach, this research method details various relevant data, such as theories, books, articles, and documents related to the ethics of the accounting profession. The results of qualitative analysis indicate that the Indonesian Accountant Code of Ethics, issued by the Indonesian Institute of Accountants (IAI), serves not only as a set of regulations but also as a commitment to building a strong and trustworthy accountant character. Furthermore, the research illustrates the positive impact of ethics and religiosity in shaping the accountant's character, where a deep understanding of moral and ethical values forms a solid foundation for facing ethical dilemmas. Students are identified as key change agents in shaping the future of the accounting profession by understanding the norms and code of ethics of Indonesian accountants. The research's conclusion highlights the need for integrating ethical values, religiosity, and cultural understanding into accounting education to shape students who are not only technically competent but also have high character and integrity. Thus, this research contributes to understanding ethical factors in the accounting profession and emphasizes the importance of holistic education in shaping a more ethical and reliable future accounting profession.
Co-Authors Evita Fardi Kusuma Dewi Miratul Husna Neris Sari Kartikaningrum Supratman