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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Sharia Economics
Sugianto
State Islamic University of North Sumatra
Economics, Econometrics & Finance

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ANALYSIS OF THE PERCEPTIONS OF ACADEMICS AND PRACTITIONERS IN MEDAN REGARDING THE CONTRIBUTION OF GREEN SUKUK IN SUPPORTING SUSTAINABLE DEVELOPMENT GOALS (SDGS) IN INDONESIA Siti Rahmi; Sugianto; Nurul Jannah
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9801

Abstract

This study aims to analyze the perceptions of academics and practitioners in Medan regarding the contribution of Green Sukuk in supporting SDGs in Indonesia. This study uses a descriptive qualitative approach with in-depth interviews with eight key informants consisting of four academics and four capital market practitioners. The results show a consensus that Green Sukuk has made a tangible physical contribution through strategic projects, particularly in North Sumatra, such as the Kuala Namu Airport railway line and solar energy development. However, there is a difference in orientation between academics, who view SDGs as a systemic obligation in line with the principles of Maqashid Shariah, and practitioners, who tend to view them from the perspective of regulatory compliance and corporate reputation management. The main challenges identified include low investor literacy, issues of investor economic rationality, and the absence of quantitative environmental impact measurement standards. This study recommends the need for policy synchronization between institutions and the provision of fiscal incentives to expand the green finance market in Indonesia.
Analysis of Village Income Dependence on Funds Government Transfers: A Case Study in Sukandebi Village Anwar Fadly Sitepu; Isnaini Harahap; Sugianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9659

Abstract

This study discusses the phenomenon of Sukandebi Village's income dependence on government transfer funds, which has increased significantly following the implementation of Law Number 6 of 2014 concerning Villages. The purpose of this study is to analyze the level of fiscal dependence of the village during the 2023–2025 period and to identify the factors causing the drastic decline in Village Original Income (PADes). The research employs a quantitative approach with a descriptive case study design, using secondary data derived from the Budget Realization Reports (APBDes and LRA) of Sukandebi Village. Data analysis was conducted through descriptive statistics and the calculation of the fiscal dependence ratio. The results show that the village's fiscal dependence increased from 92.91% in 2023 to 98.65% in 2025, accompanied by a decline in PADes from IDR 71 million (2023) to IDR 13 million (2025). These findings indicate the dominance of transfer funds, which has triggered a flypaper effect, as well as weak asset management and the absence of a Village-Owned Enterprise (BUMDes). The implications of this study emphasize the need for income diversification strategies, optimization of local potential, and capacity building for village officials to achieve sustainable fiscal independence.
Co-Authors Anwar Fadly Sitepu Isnaini Harahap Nurul Jannah Siti Rahmi