Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Manajemen Kesatuan JURNAL ECONOMINA
Imam Asngari
Universitas Sriwijaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Analysis of the Effect of Tax Revenue and Government Expenditure on the Education Sector on the Human Development Index in ASEAN-6 Countries Nova Fatimah; Anna Yulianita; Siti Rohima; Imam Asngari; Abdul Bashir
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3321

Abstract

This study aims to examine the effect of government expenditure on the health and education sectors on the Human Development Index (HDI) in six major ASEAN countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, and Vietnam) during the 2012–2021 period. The data were obtained from three primary sources: the Organisation for Economic Co-operation and Development (OECD), the United Nations Development Programme (UNDP), and the World Bank. The study employs multiple linear regression with a panel data approach. Prior to the estimation, a series of classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests were conducted to ensure the validity and reliability of the regression model. The results indicate that government expenditure on the health and education sectors has a positive and statistically significant effect on the HDI of ASEAN-6 countries. These findings underscore the importance of effective budget allocation in the social sector to promote sustainable human development across the ASEAN region and provide strategic policy implications for governments in designing budget allocation policies that prioritize the education sector to improve people's quality of life.
Integrating ESG and Maqashid Syariah for Sustainable Islamic Finance in Indonesia Delta Khairunnisa; Suhel; Imam Asngari
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4025

Abstract

The global financial sector has shifted toward sustainability, emphasizing environmental, social, and governance principles alongside ethical frameworks like Islamic law objectives. This study explores the integration of environmental, social, and governance principles with Islamic law objectives to develop sustainable Islamic financial investment strategies in Indonesia. As the world’s largest Muslim-majority country, Indonesia offers significant potential for aligning these principles with its growing Islamic finance market. The research employs a qualitative approach, utilizing a systematic literature review and thematic content analysis to examine relevant academic articles, institutional reports, and policy documents. Findings reveal a strong conceptual alignment between environmental, social, and governance principles and Islamic law objectives, particularly in environmental preservation, social justice, and ethical governance. Practical applications include Green Sukuk, with Indonesia issuing over six billion dollars since 2018, and waqf sukuk, supporting social welfare projects. However, challenges such as low awareness and regulatory gaps hinder broader adoption. This study proposes a conceptual framework to integrate these principles, enhancing Indonesia’s position as a global leader in sustainable Islamic finance. This study recommends collaboration among regulators, industry players, and academics to develop standardized guidelines, fostering a financial ecosystem that balances profitability, ethical values, and sustainability.
Co-Authors Abdul Bashir Anna Yulianita Delta Khairunnisa Nova Fatimah Siti Rohima Suhel