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Al Urwah : Sharia Economics Journal
Published by PT. Takaza Innovatix Labs
ISSN : -     EISSN : 30259398     DOI : https://doi.org/10.61536/alurwah
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Al Urwah is a peer-reviewed journal that aims to advance islamic economies in emerging markets, namely economies in emerging countries and economies in emerging areas in developed countries. The scope of Al Urwah are but strictly limited to: Islamic Economics Sharia Accounting Zakat Management, Infaq, Shodaqoh and Waqf, Entrepreneurship and Islamic Business Islamic Economic Law Islamic Economic Thought Sharia Insurance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "vol. 2 no. 4 (2025)" : 2 Documents clear
The Role of Sharia Economic Law in Enhancing the Digitalization of MSMEs: A Systematic Literature Review Eogenie Lakilaki; Faza Syauqi Amiq; Maulana Jaffar Iqbal; Muhammad Rizky; Nanda Rasinta
Al Urwah : Sharia Economics Journal Vol. 2 No. 4 (2025)
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v2i4.541

Abstract

The policy of increasing the Value Added Tax (VAT) rate from 10% to 11% since April 2022 serves as a strategic fiscal instrument for the government to strengthen state revenue, with VAT contributing 30–35% to total national tax revenue. However, the regressive nature of VAT potentially imposes a heavier economic burden on specific segments of society. Low-income households allocate more than 55% of their expenditure to basic needs (food, energy, and transportation). The VAT increase triggers commodity price hikes through a price pass-through mechanism ranging from 60–80%, thereby driving inflation within the administered prices component. This potentially exerts direct pressure on the purchasing power of the poor, reduces consumption volume, and ultimately risks weakening aggregate demand and national economic growth, given that household consumption accounts for over 50% of Indonesia's GDP. Although the government has distributed social assistance (Direct Cash Assistance/BLT, Family Hope Program/PKH, and subsidies) and implemented VAT exemptions on certain basic necessities, the effectiveness and adequacy of these compensatory measures remain a subject of debate. This study aims to provide comprehensive empirical evidence regarding the impact of the VAT rate hike on the purchasing power of low-income households and short-term inflation dynamics in Indonesia. The study employs a descriptive-analytical research approach, using secondary data such as the National Socio-Economic Survey (Susenas), inflation data from Statistics Indonesia (BPS), and a literature review of relevant prior empirical studies. The analysis indicates that the impact of the VAT increase on public welfare is contextual and heavily influenced by the consumption structure of society. This research is crucial for providing fiscal policy recommendations that are fairer, more responsive, and balanced between achieving state revenue targets (fiscal objectives) and protecting the socio-economic welfare of society (public welfare).
Analysis of Islamic Education Financing in Improving the Quality of Education Nurul Fajrianti; Mardyawati Yunus
Al Urwah : Sharia Economics Journal Vol. 2 No. 4 (2025)
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v2i4.562

Abstract

Educational financing is a strategic aspect that determines the success of Islamic education in improving the quality of education. This study aims to analyze the concept of Islamic educational financing, sources of financing, types and components of educational costs, and strategies for optimizing financing to support improving educational quality. The study uses a qualitative approach with library research. Data were obtained from books, scientific journal articles, and relevant policy documents, then analyzed using content analysis techniques through the stages of data reduction, data presentation, interpretation, and drawing conclusions. The results show that Islamic educational financing managed effectively, efficiently, transparently, and accountably makes a significant contribution to improving educational quality, particularly in developing teacher competencies, providing facilities and infrastructure, improving the quality of learning, and utilizing educational technology. In addition, diversifying financing sources through government funds, community participation, zakat, infaq, sedekah, waqf, grants, and partnerships with various parties is an important strategy in maintaining the sustainability of Islamic educational institutions. Therefore, financing of Islamic education must be viewed as a strategic investment managed based on modern management principles and sharia values ​​to realize quality, superior, and competitive education

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