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Assets Journal
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INDONESIA
Assets Journal
Published by Al-Qalam Institute
ISSN : 30217326     EISSN : 30217318     DOI : https://doi.org/10.61987/assets
Core Subject :
An electronic journal that focuses on scientific articles resulting from research or community service that examines problems and issues related to economics and business. This journal provides an academic platform for professionals and researchers to contribute to innovative work in the fields of economics and business follows: Economy and Management; 1) Development Economics 2) Islamic Economics 3) Accounting 4) Management Economics, and other fields. Business; 1) Marketing Economics 2) Digital Marketing and other business fields and aims to publish and disseminate writings in the economics and business sciences that can contribute to the development of science.
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Articles 30 Documents
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STATE-OWNED ASSETS AS A PILLAR OF NATIONAL REVENEU: A COMPREHENSIVE ANALYSIS Dewi Citra Ayu Lestari
Assets Journal: Journal of Economic and Business Vol. 4 No. 1 (2026): Assisting MSMEs in Product Branding and Digital Marketing Development
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

This paper examines the concept of state ownership as a source of national revenue within the framework of Islamic economic principles. It delves into the classification of state revenue sources, including kharaj, jizyah, 'usyur, khumus rikaz, and dharibah (taxes), as well as their unique characteristics and applications in an Islamic context. These revenue types are grounded in Shariah, which dictates specific rules for their collection and utilization to ensure justice and societal welfare. The study highlights the temporary and conditional nature of taxes, which are levied in cases of fiscal shortfalls and are limited to wealthy Muslims for addressing communal needs. Furthermore, it explores the principles of fiscal management in Islam, emphasizing fairness, transparency, and the prioritization of public interests. By integrating Islamic teachings with contemporary fiscal policies, this research underscores the potential for a balanced economic system that aligns with spiritual and social values.
PUBLIC FINANCE AND FISCAL POLICY IN INDONESIA: AN ISLAMIC AND COMPARATIVE GLOBAL PERSPECTIVE khusnul hotima; hurriyatus saidah
Assets Journal: Journal of Economic and Business Vol. 4 No. 1 (2026): Assisting MSMEs in Product Branding and Digital Marketing Development
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

his paper examines the dynamics of public finance and fiscal policy in Indonesia, with a particular focus on integrating Islamic financial principles and offering a comparative perspective with global fiscal strategies. It explores how Indonesia's fiscal policies are influenced by both traditional economic models and Islamic finance, emphasizing the role of Shariah-compliant financial instruments in public sector management. Through a comparative analysis with global fiscal frameworks, the study highlights the effectiveness of fiscal responsibility, government budgeting, taxation systems, and public expenditure management in fostering economic growth and stability. The paper also addresses the role of fiscal decentralization, government debt, and sustainable development in shaping Indonesia's economic future. By drawing insights from international best practices, the study proposes avenues for improving Indonesia's fiscal policies while aligning them with Islamic economic values.
DEBT AND INVESTMENT POLICY TOWARDS ISLAMIC ECONOMIC DEVELOPMENT zulaikha; Salma Wahida
Assets Journal: Journal of Economic and Business Vol. 4 No. 1 (2026): Assisting MSMEs in Product Branding and Digital Marketing Development
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

The purpose of this study is to examine debt and investment policies on Islamic economic development. In this study, the author uses a descriptive research method which explains in detail the debt and investment policies in Islamic economic development. Meanwhile, to analyze the data using content analysis, which is a method used to draw conclusions from a text. The results of this study indicate that debt can be a pillar of economic development. However, debt is the last alternative used.
ANALYZING THE STRATEGY OF THE BUDGET PORTRAIT IN INDONESIA Husnul Hotimah; mia
Assets Journal: Journal of Economic and Business Vol. 3 No. 2 (2025): Realizing the SDGs Through Effective and Inclusive State Revenue Governance
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

The State Budget (APBN) is the main instrument in planning and managing state finances in Indonesia. The APBN describes the estimated state revenues and expenditures prepared to support fiscal policies and national development goals. This journal aims to provide a comprehensive portrait of the APBN, starting from the definition, structure, function, to the challenges faced in its preparation. In general, the APBN has two main components, namely state revenues and state expenditures, each of which plays a role in driving economic growth and creating equitable development. However, the implementation of the APBN faces a number of challenges, including dependence on tax revenues, frequent budget deficits, debt financing, and development disparities between regions. In recent years, the Indonesian government has attempted to improve the efficiency of APBN management by prioritizing infrastructure development, human resources, and reducing dependence on debt. In addition, transparent financial management based on mature planning is expected to support sustainable economic growth, poverty reduction, and improving people's welfare. Despite various challenges in its implementation, the APBN remains a very important tool in realizing the vision of long-term development and advancing the country's economy
PUBLIC SECTOR EXPENDITURE AND SUSTAINABLE DEVELOPMENT: AN EMPIRICAL ANALYSIS OF DEVELOPED AND DEVELOPING COUNTRIES Izzatin Nabila; Nur Wahidatul Istiqomah
Assets Journal: Journal of Economic and Business Vol. 3 No. 2 (2025): Realizing the SDGs Through Effective and Inclusive State Revenue Governance
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara belanja sektor publik dengan pembangunan berkelanjutan di negara maju dan negara berkembang. Dengan menggunakan data panel dari sejumlah negara yang dibagi menjadi dua kategori, penelitian ini mengkaji pengaruh belanja pemerintah di berbagai sektor (seperti pendidikan, kesehatan, infrastruktur, dan lingkungan) terhadap indikator pembangunan berkelanjutan, meliputi kualitas hidup, penanggulangan kemiskinan, dan perlindungan lingkungan. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan fixed effect dan random effect. Hasil analisis menunjukkan bahwa belanja sektor publik yang difokuskan pada sektor sosial dan lingkungan memiliki dampak positif yang signifikan terhadap pembangunan berkelanjutan, meskipun dampaknya bervariasi antara negara maju dan negara berkembang. Di negara berkembang, peningkatan belanja publik di sektor infrastruktur dan kesehatan lebih berkontribusi terhadap pencapaian pembangunan berkelanjutan. Sebaliknya, di negara maju, fokus pada pengelolaan lingkungan dan pendidikan terbukti lebih efektif. Penelitian ini menunjukkan pentingnya kebijakan fiskal adaptif untuk memaksimalkan dampak positif belanja publik terhadap pembangunan berkelanjutan sesuai dengan kondisi ekonomi dan sosial masing-masing negara.
THE ROLE OF STATE REVENUE IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS Nikmatul Ulfa Maghfiroh; Cahyatik
Assets Journal: Journal of Economic and Business Vol. 3 No. 2 (2025): Realizing the SDGs Through Effective and Inclusive State Revenue Governance
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

Sustainable development as stated in the Sustainable Development Goals (SDGs) requires significant financial resources to achieve a balance between economic, social, and environmental needs. Sources of state revenue, including taxes, Non-Tax State Revenue (PNBP), and grants, play an important role in supporting the achievement of the SDGs. Taxes contribute more than 80% of state revenue, while PNBP and grants also provide support for strategic development programs. However, the management of these revenue sources faces various challenges, such as low tax compliance, dependence on natural resources (SDA), and inefficiency in grant management. This study uses a descriptive qualitative approach with secondary data analysis from government reports, regulations, scientific journals, and statistical documents. The results show that taxes are the main source of funding for the education, health, and infrastructure sectors, while PNBP supports economic diversification through the management of natural resources, state-owned enterprises, and public services. Grants support strategic projects, such as climate change mitigation and disaster management. However, the main challenges of dependence on SDA and grants, as well as the need for tax reform, need to be addressed. The proposed optimization strategies include reforming the tax system, diversifying revenue sources, increasing financial transparency, and strengthening international cooperation to achieve sustainable development goals.
DEVELOPMENT OF CREATIVE ECONOMY BASED ON SHARIA PRINCIPLES IN ENCOURAGING ECONOMIC INDEPENDENCE OF THE PEOPLE Sitti Aisyah; Nur Diana Cholidah
Assets Journal: Journal of Economic and Business Vol. 3 No. 2 (2025): Realizing the SDGs Through Effective and Inclusive State Revenue Governance
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

This research aims to analyze the development of the creative economy based on sharia principles in encouraging the economic independence of the people. The approach used is qualitative with the library research method, which is sourced from scientific journals, books, and institutional reports related to creative economy and sharia economics. The data analysis technique uses content analysis with a descriptive-analytical approach. The results of the study show that the creative economy has great potential in improving people's welfare through job creation and income increase, especially in the micro, small, and medium enterprises (MSMEs) sector. The integration of sharia principles, such as justice, honesty, trust, and halal products, provides added value in building consumer trust and maintaining business sustainability. In addition, the sharia-based creative economy contributes to strengthening the economic independence of the people through community-based empowerment and the optimization of local potential. However, the development of a sharia-based creative economy still faces various challenges, including low sharia economic literacy, limited access to financing, and the lack of optimal use of digital technology. Therefore, synergy is needed between the government, Islamic financial institutions, and business actors in creating a supportive ecosystem. With the right strategy strengthening, the sharia-based creative economy has the potential to become the main instrument in realizing sustainable and equitable economic independence for the people. 
MINING EXTRACTION PRATICES IN THE NEOLIBERAL ERA: SHARIA ECONOMIC PERSPECTIVE ON NATURAL RESOURCE EXPLOITATION AND DAMAGE TO SOCIAL ORDER Samsuddin; Hedi Firmansyah
Assets Journal: Journal of Economic and Business Vol. 3 No. 2 (2025): Realizing the SDGs Through Effective and Inclusive State Revenue Governance
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

The expansion of mining activities in Indonesia has intensified under the neoliberal economic paradigm, which emphasizes market liberalization, investment facilitation, and the commodification of natural resources. While this model has contributed to economic growth, it has also generated various ecological and social problems, including environmental degradation, agrarian conflicts, inequality in resource distribution, and the marginalization of local communities. This study aims to analyze mining extraction practices in the neoliberal era from the perspective of Sharia economics and to formulate an alternative model of natural resource governance based on Islamic principles. This research employs a qualitative method with a library research approach. Data were collected from primary sources, including the Qur’an, Hadith, and classical and contemporary Islamic economic literature, as well as secondary sources such as mining regulations, academic journals, books, and reports from relevant institutions. The collected data were analyzed using qualitative content analysis and a descriptive-critical approach. The findings indicate that neoliberal mining governance in Indonesia is characterized by regulatory liberalization, the increasing involvement of private corporations, and the concentration of economic benefits among state and corporate actors. From the perspective of Sharia economics, such practices contradict the principles of al-'adl (justice), maslahah (public welfare), milk al-ummah (public ownership), and maqashid al-shariah. Furthermore, mining extraction has caused ecological damage and social inequality, thereby undermining the objectives of protecting life, wealth, future generations, and the environment. This study argues that an ideal mining governance model should prioritize public ownership, environmental sustainability, equitable distribution of benefits, and community participation through the principle of shura. Therefore, Sharia economics offers an alternative paradigm that positions natural resources as a collective trust (amanah) to be managed for social justice, ecological sustainability, and the welfare of present and future generations.
BLUE ECONOMY ANALYSIS IN THE PERSPECTIVE OF MAQASHID SHARIA FOR SUSTAINABLE ECONOMIC DEVELOPMENT Surotul Lubna; Yuliatin
Assets Journal: Journal of Economic and Business Vol. 4 No. 1 (2026): Assisting MSMEs in Product Branding and Digital Marketing Development
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

The Blue Economy has emerged as a global framework for promoting sustainable utilization of marine and ocean resources to support economic growth, environmental preservation, and social welfare. However, the framework is often criticized for its limited ethical foundation, as it is largely driven by technocratic and economic considerations. In contrast, Islamic economics offers a comprehensive value-based system rooted in the principles of tawhid (oneness of God), khalifah (stewardship), amanah (trust), justice (‘adl), and maslahah (public welfare). This study aims to analyze the Blue Economy from the perspective of Islamic economics by examining its conceptual compatibility and potential implementation within an Islamic ethical framework. This research employs a qualitative approach using library research methods. Data are collected from secondary sources, including academic journals, books, and reports from international organizations such as the United Nations Environment Programme (UNEP), the World Bank, and the Food and Agriculture Organization (FAO). The data are analyzed using descriptive-analytical and content analysis techniques to identify the convergence between Blue Economy principles and Islamic economic values. The findings show that there is a strong conceptual alignment between the Blue Economy and Islamic economics, particularly in terms of sustainability, environmental stewardship, and intergenerational justice. The principle of mizan (balance) in Islam closely corresponds with ecological sustainability in the Blue Economy. Furthermore, maqasid al-shariah provides an ethical foundation for evaluating marine economic activities, ensuring the protection of life, wealth, and environmental integrity. The study also finds that Islamic financial instruments such as zakat, waqf, and sukuk can be utilized to support the implementation of sustainable marine development. In conclusion, the integration of the Blue Economy and Islamic economics offers a holistic framework that combines economic efficiency, environmental sustainability, and moral responsibility. This integrated approach is particularly relevant for Muslim-majority countries such as Indonesia, which possess vast marine resources and a strong Islamic value system.
FROM AWARENESS TO ADVOCACY: A CUSTOMER PATH 5A ANALYSIS OF MINISO CONSUMERS IN THE MARKETING 4.0 ERA Nur Elisa Faizaty; Mar'atul Islamiyah; Mely Amalia Dwi Safira; Nur Hidayah
Assets Journal: Journal of Economic and Business Vol. 4 No. 1 (2026): Assisting MSMEs in Product Branding and Digital Marketing Development
Publisher : Al-Qalam Institute, Probolinggo, East Java, Indonesia

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Abstract

The development of internet technology has significantly transformed consumer purchasing behavior and accelerated the growth of e-commerce platforms in Indonesia. As one of the largest e-commerce platforms, Shopee has become an important marketing channel for various brands, including Miniso. This study aims to analyze the influence of Shopee e-commerce on the Miniso brand in the era of Marketing 4.0 using the Customer Path 5A model, which consists of Aware, Appeal, Ask, Act, and Advocate. A quantitative approach was employed, and primary data were collected through questionnaires distributed via Google Forms to 90 Shopee users selected using purposive sampling. The findings indicate that consumer awareness of the Miniso brand was predominantly generated through offline stores (76.7%), while Instagram and Shopee played important roles in stimulating consumer interest and information-seeking behavior. Although digital platforms significantly influenced purchasing decisions, most respondents still preferred purchasing products through offline stores (53.3%). Furthermore, 72.2% of respondents recommended Miniso products to others, indicating a high level of customer advocacy. The study concludes that Shopee contributes positively to the customer journey by supporting information dissemination, consumer engagement, and brand advocacy. However, offline stores remain an essential touchpoint in influencing purchase decisions, highlighting the importance of an integrated omnichannel marketing strategy in the Marketing 4.0 era

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