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Dedy Setiawan
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Journal of Sharia Micro Enterprise and Cooperation
Published by Sekolah Tinggi Agama Islam Kuningan
ISSN : -     EISSN : 30899915     DOI : https://doi.org/10.59784/jsmec.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sharia Micro Enterprise and Cooperation provides a platform for ongoing discussions on relevant issues within its focus and scope, particularly those that can be examined empirically. The Scope of Journal of Sharia Micro Enterprise and Cooperation Journal is: Development of Sharia Micro Enterprises Sharia Cooperatives Sharia Microfinance Empowerment of the Ummah’s Economy Innovation in Islamic Economy
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 28 Documents
 1   2   3 
Strengthening Islamic Financial Literacy through Product Innovation in The Era of Globalization: A Qualitative Literature Study from The Perspective of Islamic Economics Fadilah, Dimas; Munajat, Ma’mur; Hutabarat, Azizan Sentosah
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.12

Abstract

This new era of digital connectivity has made information more accessible, but also highlighted challenges such as disparities in digital literacy and access to technological resources. In Indonesia, the gap in Islamic financial literacy remains a significant barrier to the optimal growth of the Islamic financial industry. Despite increasing access to information, understanding of Islamic financial products remains low. Amidst globalization and the overwhelming flow of information, product innovation is crucial for enhancing public interest and knowledge of Islamic financial services. These innovations include product simplification, the integration of digital technology, and the incorporation of Islamic values into product design and promotion. This study aims to examine the strategy of strengthening Islamic financial literacy through product innovation in response to the challenges of the globalization era, using a qualitative literature review approach from an Islamic economic perspective. The findings indicate that the low level of Islamic financial literacy in Indonesia remains a significant obstacle to the optimal development of the Islamic financial industry. In the context of globalization, product innovation is crucial to increasing the attractiveness and public understanding of Islamic financial services. This research also emphasizes the importance of the role of Islamic financial institutions, the government, and relevant authorities in providing sustainable, collaborative education based on Islamic values. Strengthening Islamic financial literacy will promote public participation in the Islamic financial system and enhance the economic resilience of the ummah both nationally and globally.
The Paradigm of Economic Justice from Abu 'Ubaid's Perspective and Its Relevance in Indonesia Irsad; Purwati, Poni; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.13

Abstract

 This study examines the relevance of Abu Ubaid's Islamic economic thought, particularly aspresented in his seminal work, Kitab al-Amwal, to the concept of economic justice in theIndonesian context. The research aims to examine how his principles—rooted in justice, public finance, zakat distribution, and state responsibility—can be applied to modern economic governance in a Muslim-majority country. Using a qualitative approach with a library research method, the study analyzes primary and secondary literature, including classical texts and contemporary journal articles from scholarly databases such as Scopus and ProQuest. The findings highlight four key ideas in Abu Ubaid’s philosophy: justice as the core principle of economic order, wealth distribution based on need, state-managed public finance for societal welfare, and balanced taxation respecting all citizens' rights and obligations. These principles align with Indonesia’s constitutional goals, especially Article 33 of the 1945 Constitution, which emphasizes equitable efficiency and economic democracy. However, the study notes that current zakat administration and fiscal practices in Indonesia have not fully realized Abu Ubaid’s ideals. The research contributes theoretically to Islamic economics by contextualizing classical thought in a modern nation-state and offers practical implications for policymakers. It underscores the need to integrate classical Islamic values—such as just taxation and state accountability—into Indonesia’s fiscal strategy to promote social justice, reduce poverty, and support sustainable development.
Study of the Concept of Ashabiyah Ibnu Khaldun in the Development of Human Resources for Modern Economic Development Meilinda, Shinta; Pelitawati, Eva; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.14

Abstract

Ibn Khaldun, as one of the early figures in the disciplines of economics, sociology, and the philosophy of history, emphasized the importance of integrating spiritual, social, and intellectual values in the human development process. Process. In Muqaddimah, he describes the relationship between the quality of human resources, social cohesion (asabiyyah), the education system based on adab, and the state’s role in creating a sustainable civilization. This research aims to examine Ibn Khaldun's thoughts on human resource development (HRD) and relate them in the context of the modern economic development paradigm. This research employs a qualitative approach, utilizing the method of literature study and critical analysis. The study found that Ibn Khaldun's thought is very highly relevant to addressing the challenges of human resource development in the era of globalization. The results of the study reveal that the integrative model between Ibn Khaldun's thought and modern economics comprises seven main pillars: transcendental values, holistic education, social cohesion, lifelong learning, a balanced role of the state and the market, a multidimensional measurement system, and fair institutional governance. Thus, this research recommends an approach to human resource development that is not merely economically oriented, but also integrates moral, social, and spiritual aspects to create sustainable and civilized development.
The Development of The Indonesian Taxation System amid a Fiscal Crisis (an Analysis of Abu Yusuf's Thought) Apriliyani, Feni; Muztahidin, Muhamad; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.15

Abstract

Low levels of tax compliance, inequality in tax contributions, and suboptimal tax management, particularly in the informal sector and the digital economy, pose significant challenges to the Indonesian tax system amid the fiscal crisis. This study aims to analyze Abu Yusuf's thoughts on developing the Indonesian tax system, particularly in addressing problems during the fiscal crisis. This study employs a qualitative approach, utilizing a literature review method, to examine Abu Yusuf's thoughts as presented in the Book of al-Kharaj, as well as other literature that discusses the implementation of the tax system in Indonesia. The results of the study indicate that the principle of justice in tax collection, as put forward by Abu Yusuf, such as progressive taxes adjusted to the community's ability and transparency in tax management, are relevant to be applied in the Indonesian tax system. Therefore, it is recommended that the Indonesian government introduce a more progressive tax policy that prioritizes the informal sector, increases transparency, and enhances the digitalization of the tax system to create a fairer and more efficient tax system. In the context of the ongoing fiscal crisis, implementing a more progressive tax policy that includes the informal sector, supported by digitalization of the tax system, can broaden the tax base while increasing taxpayer compliance.
Development Product Inclusive Islamic Finance for Push Growth of MSMEs in Rural Areas Melisew, Chekole Gizachew; Saebah, Nur
Journal of Sharia Micro Enterprise and Cooperation Vol. 1 No. 1 (2024): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v1i1.4

Abstract

Study This aiming for develop product finance inclusive sharia​ use support growth of Micro, Small, and Medium Enterprises (MSMEs) in rural areas. MSMEs play a role important in Indonesian economy, especially in the region’s rural areas. However, access they to service finance sharia Still limited consequence low literacy finance, limitations infrastructure, and perception that cost service sharia taller compared to product conventional. Research This use method survey and interview deep towards MSMEs in several rural areas for identify need as well as obstacles faced. Research results show that the majority of MSMEs in rural areas will consider service finance sharia If product the more easily accessible and affordable. Recommendations proposed policy​ includes literacy programs finance sharia, incentives for institution finance sharia in rural areas, and development product digital based. Research This give guide practical for taker policies and institutions finance in to design product finance sharia that supports inclusion finance and improve welfare rural economy.​
Challenges and Opportunities for Sharia Cooperatives in Encouraging the Growth of Sharia MSMEs in the Digital Era Fitriyanti, Elvira
Journal of Sharia Micro Enterprise and Cooperation Vol. 1 No. 1 (2024): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v1i1.6

Abstract

Digital transformation has become an important factor in increasing economic competitiveness, especially for Islamic MSMEs facing increasingly fierce global competition. However, Islamic cooperatives, which act as the main drivers of Islamic MSMEs in Indonesia, still face various challenges in adopting digital technology. This study aims to analyze the challenges and opportunities faced by Islamic cooperatives in driving the growth of Islamic MSMEs in the digital era. A qualitative approach with a descriptive method was used in this study, with data collected through in-depth interviews and literature studies. The research sample consisted of Islamic cooperative administrators and Islamic MSME managers involved in the digitalization process in various regions of Indonesia. The results of the study show that Islamic cooperatives face significant challenges in terms of infrastructure, digital literacy, and access to financing for digital transformation. However, digitalization also offers great opportunities for Islamic cooperatives to improve operational efficiency, expand market access, and provide faster services for Islamic MSMEs. The conclusion of this study shows that a strategic partnership between Islamic cooperatives, the government, and digital financial institutions can be a solution to overcome barriers to digitalization and maximize the potential of Islamic MSMEs in Indonesia.
Strengthening Islamic Financial Literacy through Product Innovation in The Era of Globalization: A Qualitative Literature Study from The Perspective of Islamic Economics Fadilah, Dimas; Munajat, Ma’mur; Hutabarat, Azizan Sentosah
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.12

Abstract

This new era of digital connectivity has made information more accessible, but also highlighted challenges such as disparities in digital literacy and access to technological resources. In Indonesia, the gap in Islamic financial literacy remains a significant barrier to the optimal growth of the Islamic financial industry. Despite increasing access to information, understanding of Islamic financial products remains low. Amidst globalization and the overwhelming flow of information, product innovation is crucial for enhancing public interest and knowledge of Islamic financial services. These innovations include product simplification, the integration of digital technology, and the incorporation of Islamic values into product design and promotion. This study aims to examine the strategy of strengthening Islamic financial literacy through product innovation in response to the challenges of the globalization era, using a qualitative literature review approach from an Islamic economic perspective. The findings indicate that the low level of Islamic financial literacy in Indonesia remains a significant obstacle to the optimal development of the Islamic financial industry. In the context of globalization, product innovation is crucial to increasing the attractiveness and public understanding of Islamic financial services. This research also emphasizes the importance of the role of Islamic financial institutions, the government, and relevant authorities in providing sustainable, collaborative education based on Islamic values. Strengthening Islamic financial literacy will promote public participation in the Islamic financial system and enhance the economic resilience of the ummah both nationally and globally.
The Paradigm of Economic Justice from Abu 'Ubaid's Perspective and Its Relevance in Indonesia Irsad, Irsad; Purwati, Poni; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.13

Abstract

 This study examines the relevance of Abu Ubaid's Islamic economic thought, particularly aspresented in his seminal work, Kitab al-Amwal, to the concept of economic justice in theIndonesian context. The research aims to examine how his principles—rooted in justice, public finance, zakat distribution, and state responsibility—can be applied to modern economic governance in a Muslim-majority country. Using a qualitative approach with a library research method, the study analyzes primary and secondary literature, including classical texts and contemporary journal articles from scholarly databases such as Scopus and ProQuest. The findings highlight four key ideas in Abu Ubaid’s philosophy: justice as the core principle of economic order, wealth distribution based on need, state-managed public finance for societal welfare, and balanced taxation respecting all citizens' rights and obligations. These principles align with Indonesia’s constitutional goals, especially Article 33 of the 1945 Constitution, which emphasizes equitable efficiency and economic democracy. However, the study notes that current zakat administration and fiscal practices in Indonesia have not fully realized Abu Ubaid’s ideals. The research contributes theoretically to Islamic economics by contextualizing classical thought in a modern nation-state and offers practical implications for policymakers. It underscores the need to integrate classical Islamic values—such as just taxation and state accountability—into Indonesia’s fiscal strategy to promote social justice, reduce poverty, and support sustainable development.
Study of the Concept of Ashabiyah Ibnu Khaldun in the Development of Human Resources for Modern Economic Development Meilinda, Shinta; Pelitawati, Eva; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.14

Abstract

Ibn Khaldun, as one of the early figures in the disciplines of economics, sociology, and the philosophy of history, emphasized the importance of integrating spiritual, social, and intellectual values in the human development process. Process. In Muqaddimah, he describes the relationship between the quality of human resources, social cohesion (asabiyyah), the education system based on adab, and the state’s role in creating a sustainable civilization. This research aims to examine Ibn Khaldun's thoughts on human resource development (HRD) and relate them in the context of the modern economic development paradigm. This research employs a qualitative approach, utilizing the method of literature study and critical analysis. The study found that Ibn Khaldun's thought is very highly relevant to addressing the challenges of human resource development in the era of globalization. The results of the study reveal that the integrative model between Ibn Khaldun's thought and modern economics comprises seven main pillars: transcendental values, holistic education, social cohesion, lifelong learning, a balanced role of the state and the market, a multidimensional measurement system, and fair institutional governance. Thus, this research recommends an approach to human resource development that is not merely economically oriented, but also integrates moral, social, and spiritual aspects to create sustainable and civilized development.
The Development of The Indonesian Taxation System amid a Fiscal Crisis (an Analysis of Abu Yusuf's Thought) Apriliyani, Feni; Muztahidin, Muhamad; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.15

Abstract

Low levels of tax compliance, inequality in tax contributions, and suboptimal tax management, particularly in the informal sector and the digital economy, pose significant challenges to the Indonesian tax system amid the fiscal crisis. This study aims to analyze Abu Yusuf's thoughts on developing the Indonesian tax system, particularly in addressing problems during the fiscal crisis. This study employs a qualitative approach, utilizing a literature review method, to examine Abu Yusuf's thoughts as presented in the Book of al-Kharaj, as well as other literature that discusses the implementation of the tax system in Indonesia. The results of the study indicate that the principle of justice in tax collection, as put forward by Abu Yusuf, such as progressive taxes adjusted to the community's ability and transparency in tax management, are relevant to be applied in the Indonesian tax system. Therefore, it is recommended that the Indonesian government introduce a more progressive tax policy that prioritizes the informal sector, increases transparency, and enhances the digitalization of the tax system to create a fairer and more efficient tax system. In the context of the ongoing fiscal crisis, implementing a more progressive tax policy that includes the informal sector, supported by digitalization of the tax system, can broaden the tax base while increasing taxpayer compliance.

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