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TSARWATICA (Islamic Economic, Accounting, and Management Journal)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858320     EISSN : 26858339     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
TSARWATICA (Islamic Economic, Accounting, and Management Journal) diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Februari dan Juli). Terbit perdana pada Juli 2019. Tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu syariah dalam bidang ekonomi, akuntansi dan manajemen. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu syariah dalam bidang ekonomi, akuntansi dan manajemen. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik ekonomi dan bisnis syariah. Setiap penerbitan minimal terdiri dari 5 judul artikel terkait rumpun ilmu syariah dalam bidang ekonomi, akuntansi dan manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 101 Documents
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Fostering Inclusive Growth: Application of Islamic Economy and Social Market Economy Models in Tourism Villages Asep Kurniawan; Windia Windia
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

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Abstract

Purpose: This paper develops an integrative conceptual framework, the Islamic-Social Market Economy for Tourism (ISMET) Model, that synthesizes core principles of Islamic Economy (IE) and Social Market Economy (SME) to foster inclusive growth in tourism villages in developing, Muslim-majority countries. Design/methodology/approach: The study adopts a qualitative, conceptual-comparative research design from theoretical literature on Islamic economics, ordoliberal social market economy theory, inclusive growth, and community-based tourism, followed by abductive theory-building. Findings: The comparative analysis identifies four convergent pillars linking IE and SME: economic inclusion through ethical market participation, social inclusion via redistributive instruments, governance inclusion through deliberative decision-making, and environmental inclusion under a stewardship ethic. These pillars are operationalized into concrete mechanisms, musharakah-cooperative enterprises, waqf-funded social infrastructure, subsidiarity-shura community councils, and khalifah-grounded carrying-capacity regulation, mapped against measurable inclusive-growth indicators. Practical implications: The ISMET Model offers policymakers, village cooperatives, and development agencies in Indonesia, Malaysia, Morocco, and Jordan an implementable governance architecture that channels tourism revenue toward local ownership, social welfare, participatory governance, and ecological sustainability. Originality/value: This is the first study to systematically integrate Islamic Economy and Social Market Economy theory into a unified governance framework for tourism village development, extending Sen's capability approach and directly engaging Kuran's critique of Islamic economic institutions.

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