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International Journal of Economics and Development
Published by Pondok pesantren As-salafiyah As-Safi'iyyah
ISSN : -     EISSN : 31103189     DOI : 10.71305
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
The International Journal of Economics and Development (IJED) aims to advance theoretical and empirical research in the fields of economics and development. The journal provides a global forum for scholars, practitioners, and policymakers to engage with current debates and emerging issues in economic theory, policy, and practice. Focus IJED focuses on high-quality research that contributes to the understanding of economic systems and development processes at local, national, regional, and global levels. The journal encourages interdisciplinary and comparative approaches, particularly those integrating perspectives from social sciences, Islamic studies, environmental studies, and public policy. Scope The scope of the journal includes, but is not limited to, the following themes: Microeconomics and macroeconomics Economic development and sustainable growth Development economics and planning International trade, investment, and finance Islamic economics and Sharia-compliant finance Public sector economics and governance Fiscal and monetary policy Poverty alleviation and income inequality Rural and regional development Innovation, entrepreneurship, and productivity Labor economics, human capital, and education Financial institutions, markets, and digital finance Environmental and resource economics Economic resilience, crisis, and recovery strategies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Harnessing Africa’s Potentials For Economic Transformation And Social Inclusion In A Dynamic Global Economy Nyerhovwo Kingsley Erakpotobor
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.734

Abstract

Africa holds vast natural and human resource potential, yet its economic transformation remains constrained by institutional weaknesses, high inequality, and vulnerability to global shocks.  Achieving inclusive and sustainable development requires localized, evidence-based strategies tailored to the continent’s diverse realities. This study examines the impact of sustainable development strategies on Africa’s economic transformation, explores effective country-specific models for inclusive growth, and evaluates the role of governance, trade, and innovation in promoting social inclusion. The research is anchored in Sustainable Development Theory, which emphasizes the need for balanced economic growth, social equity, and environmental responsibility-principles that guide this study’s analysis and recommendations. It contributes to current development discourse by offering context-sensitive insights aligned with Agenda 2063 and the United Nations Sustainable Development Goals (SDGs). While existing literature often focuses on broad regional frameworks, it frequently overlooks localized strategies that reflect national differences in policy capacity, institutional strength, and resource endowment. This study adopts a qualitative, library-based research methodology, utilizing document analysis to examine secondary data obtained from peer-reviewed journals, institutional reports, and credible development databases such as AfDB, UNECA, and UNDP. Findings reveal that countries integrating sustainable development principles, such as Morocco, Rwanda, and Ghana achieve improved governance, economic diversification, and social inclusion. Accordingly, the study recommends strengthening institutional capacity, investing in green infrastructure and human capital, and expanding intra-African trade under AfCFTA. Future research should explore the long-term impacts of localized reforms and assess the role of digital innovation and climate finance in Africa’s transformation.
Implementation Of SAK EMKM-Based Financial Reporting In An MSME: A Case Study Of The Fourtoena Sabrina Ramadanti; Khoirunnisa Rosdiana; Rimi Gusliana Mais
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.1499

Abstract

This study examines the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) in the Fourtoena Shop MSME, located in East Jakarta. Using a qualitative case study approach, data were collected through in-depth interviews with the owners, direct observation, and analysis of financial documents covering the period January–May 2025. Findings reveal that although the owners have a basic accounting background, their understanding and application of SAK EMKM remain limited. Financial records are kept simply, primarily involving cash inflows, outflows, and a rudimentary income statement, without preparing a formal balance sheet or notes to the financial statements. Separation of personal and business assets has been applied, and routine profit and loss recording is conducted, reflecting partial compliance with SAK EMKM. The study highlights gaps in accounting literacy, lack of formal training, and limited access to information as primary obstacles to full compliance. Recommendations include intensive SAK EMKM training, socialization programs, and the adoption of digital accounting applications to standardize financial reporting. Implementing these measures is expected to enhance financial transparency, support access to financing, and strengthen the sustainable development of MSMEs. This research contributes to understanding the challenges faced by small retail businesses in adhering to formal accounting standards in Indonesia.
The Rise In Gold Prices And Its Implications For MSME Financial Management Dodi Yuli Satria; Delsi Desrianti; Salsabila Zahra; Hasyifa Suwanda Putri; Widi Nugraha
International Journal of Economics and Development Vol. 1 No. 2 (2025): Vol 1 No 2 December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v1i2.1564

Abstract

The increase in gold prices in 2025 will be a significant economic phenomenon with a broad impact on various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implications of the increase in gold prices on MSME financial management and formulate appropriate management strategies in response to these dynamics. The method used is a literature study by reviewing relevant national and international scientific literature, supported by Indonesian gold price data for 2025. The results show that the increase in gold prices increases the value of MSME assets and has the potential to strengthen their financial position, but also poses liquidity risks if not balanced with good cash flow management. In addition, gold can serve as a hedge against inflation and economic uncertainty, but it still requires an asset diversification strategy and careful financial planning. Therefore, strengthening financial literacy, disciplined record keeping, the use of digital technology, and rational investment planning are key to optimizing the benefits of rising gold prices. This study confirms that the integration of gold into MSME financial management must be done proportionally and strategically to support business stability and sustainability.
The Role Of Islamic Business Ethics Internalization In Developing Entrepreneurial Character Among Management Students Ushwa Dwi Masrurah Arifin Bando; Achmad Ridha
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.1567

Abstract

This study aims to analyze the process of internalizing Islamic business ethics in building the entrepreneurial character of Management Study Program students and identify the factors that affect their success. This study uses a mixed methods approach with a sequential explanatory design, which is quantitative analysis followed by qualitative deepening. The research population is all students of the Management Study Program who have taken entrepreneurship and business ethics courses. The research sample amounted to 120 students who were selected using the proportionate random sampling technique. The quantitative instrument is in the form of a Likert scale questionnaire that measures five indicators of Islamic business ethics, namely honesty (shiddiq), trust, responsibility, justice, and blessing orientation, as well as indicators of entrepreneurial character which include independence, creativity, courage to take risks, discipline, and integrity. Qualitative instruments are in the form of in-depth interview guidelines and observation sheets on student learning activities and entrepreneurial practices. The results showed that the level of internalization of Islamic business ethics was in the high category (M = 3.82), while the entrepreneurial character of students was in the good category (M = 3.76). Regression analysis showed that the internalization of Islamic business ethics had a positive and significant effect on the formation of student entrepreneurial character (β = 0.61; p < 0.05). Qualitative data corroborate these results, that value-based learning, lecturer examples, business practice experience, and religious academic culture are the main factors in strengthening the internalization of values. On the other hand, short-term profit orientation, the influence of a pragmatic digital environment, and low value reflection are obstacles in the internalization process. The integration of quantitative and qualitative results shows that the internalization of Islamic business ethics not only shapes entrepreneurial competence, but also strengthens the moral and spiritual dimensions in students' business behavior. This study contributes to entrepreneurship and Islamic education research by providing empirical evidence on how Islamic business ethics internalization strengthens both entrepreneurial competence and moral character among university students.

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