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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) IJES : Indonesian Journal of Environmental Sustainability.
Rahima, Ghefira
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Energy Engineering

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KETAHANAN EKONOMI ISLAM DI ERA VOLATILITAS GLOBAL: AKUNTABILITAS, TRANSPARANSI, DAN PERAN AUDIT SYARIAH Aliyah, Ni'matul; Rahima, Ghefira
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6527

Abstract

Volatilitas global yang ditandai dengan gejolak pasar keuangan, ketidakpastian geopolitik, dan fluktuasi harga komoditas dapat mendatangkan tantangan yang sangat signifikan bagi stabilitas  ekonomi saat ini. Konteks tersebut, menawarkan ekonomi islam dalam kerangka kerja yang unik berlandaskan prinsip-prinsip keadilan, etika, dan pemerataan yang dapat membangun ketahanan ekonomi. Tujuan dari adanya penelitian ini adalah untuk menganalisis bagaimana akuntabilitas dan transparansi serta fungsi audit syariah dalam memperkuat ketahanan ekonomi islam di era volatilitas global. Metodologi penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur yang menganalisis berbagai publikasi ilmiah, buku, dan laporan terkait ekonomi islam. Hasil analisis menunjukkan bahwa akuntabilitas dan transparansi menjadi pilar utama dalam membangun kepercayaan dan mitigasi risiko dalam sistem ekonomi islam. Membangun akuntabilitas dan transparansi yang komprehensif serta di dukung dengan audit syariah yang profesional akan membantu menjaga ketahanan ekonomi islam di era volatilitas global.
STRATEGY FOR IMPLEMENTING CIRCULAR ECONOMY IN WASTE MANAGEMENT IN THE COASTAL AREA OF LHOKNGA DISTRICT, ACEH BESAR REGENCY Rahima, Ghefira; Fathma, Syarifah Seicha
Indonesian Journal of Environmental Sustainability Vol. 3 No. 2 (2025): December 2025
Publisher : Center for Environmental Studies, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ijes.v3i2.8764

Abstract

Waste management in the coastal area of Lhoknga District Aceh Besar Regency, still faces various challenges, both technical and non-technical. Waste is generally disposed of without segregation, openly burned, or directly discharged into the environment without adequate treatment. This study aims to analyze the existing conditions of solid waste management, map material flows within the waste management system, and formulate strategies for implementing a circular economy approach using SWOT analysis. The methods employed include field observations, waste generation measurements, and in-depth interviews with local residents. The results indicate that household activities are the dominant source of waste generation, with the largest composition consisting of organic waste, particularly coconut waste with a generation rate of 0.061 kg/person/day and food waste amounting to 0.072 kg/person/day. The application of the 9R principles by the community remains limited and is primarily confined to reuse, recycle, and recovery practices. Based on the SWOT analysis, the waste management strategy is positioned in Quadrant I, indicating a favorable condition characterized by strong internal capacities and significant external opportunities. The recommended strategies emphasize an aggressive growth approach through the establishment of Waste Collecting Points (WCPs), the development of educational tourism initiatives, and the strengthening of local partnerships. This approach integrates material flow analysis with strategic assessment at the local level and is expected to support sustainable coastal waste management based on circular economy principles.
Co-Authors Aliyah, Ni'matul Fathma, Syarifah Seicha