cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Riyadi
Contact Email
indexsasi@apji.org
Phone
+62895395733773
Journal Mail Official
indexsasi@apji.org
Editorial Address
Taman Batursari Indah E-3 RT 003 RW 036, kel. Batursari, Kec. Mranggen, Kab. Demak, Jawa Tengah, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Proceeding of The International Conference on Economics, Accounting, and Taxation
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : -     EISSN : 30908612     DOI : 10.61132
Core Subject :
Proceeding of the International Conference on Economics, Accounting, and Taxation, Its a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association.The topic of the paper published in the Proceeding of the International Conference on Economics, Accounting, and Taxation, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields and published twice a year (June and December).
Arjuna Subject : -
Articles 152 Documents
 12   13   14   15   16 
The Role of Sukuk as an Islamic Financial Instrument in Promoting Sustainable Economic Growth in Indonesia Yudhi Kurniawan Zahari
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.265

Abstract

Sukuk, as a Sharia-compliant financial instrument, has evolved into a strategic financing alternative that not only supports the stability of the Islamic financial system but also has the potential to accelerate the achievement of sustainable economic development in Indonesia. However, optimizing the role of sukuk still faces various challenges, such as the effectiveness of Sharia mechanisms, institutional quality, and the financial management practices of stakeholders. This study aims to analyze the impact of sukuk on Sharia mechanisms and economic growth, as well as to examine the role of institutional factors, financial management practices, sustainable economic development, and the achievement of the Sustainable Development Goals (SDGs) within the framework of Islamic finance development in Indonesia. This study employs a quantitative approach with an explanatory research design through the distribution of questionnaires to 210 respondents, consisting of regulators, academics, investors, practitioners from Sharia financial institutions, and sukuk industry players, selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. The research results indicate that all hypotheses were accepted: sukuk have a positive and significant effect on Sharia mechanisms and economic growth; institutional factors influence Sharia mechanisms and financial management behavior; and financial management behavior was found to contribute to a sustainable economy and the achievement of the SDGs. These findings confirm that strengthening sukuk instruments, providing effective institutional support, and improving the quality of financial management practices can serve as key strategies for driving inclusive, resilient, and sustainable economic transformation in Indonesia.
Strengthening Risk Governance Model of Islamic Microfinance Institutions Based on Maqashid al-Syariah: A Multi-Case Study of BMT Failures in Indonesia M. Sholeh Wafie; Slamet Slamet
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.266

Abstract

This study analyzes risk governance failures in Islamic Microfinance Institutions (LKMS) using the maqashid al-shariah framework, grounded in Auda’s (2008) systems approach. A multi-case study was conducted at BMT Global Insani Cirebon, which recorded losses of IDR 77 billion, and BMT Mitra Umat Pekalongan, with losses of IDR 50 billion. Together, these cases represented 76% of total BMT losses in Indonesia during 2015–2024. Data were collected through in-depth interviews with eight key informants, document analysis, and direct observation. The findings identified three mutually reinforcing components of risk governance failure: weak institutional governance, unstructured risk identification, and unplanned risk mitigation. These weaknesses indicate inadequate integration of Islamic principles into institutional risk management practices. Based on the findings, a strengthening model was developed comprising three interconnected pillars: Institutional Legitimacy, Supervisory Epistemology, and Substantive Regulation. Each pillar is grounded in the dimensions of maqashid al-shariah and emphasizes institutional accountability, effective supervision, and regulatory compliance. The model provides a framework for strengthening risk governance and promoting sustainable, accountable, and Sharia-compliant LKMS.

Page 16 of 16 | Total Record : 152

 12   13   14   15   16 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting, Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting, Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Economics, Accounting, and