bluuebunny/crossref_metadata_2025 huggingface dataset:
ДЕЦЕНТРАЛІЗОВАНА АВТОНОМНА ОРГАНІЗАЦІЯ: ПЕРЕОСМИСЛЕННЯ ПРАВОВОЇ ПАРАДИГМИ
Authors: Кулик Олег , Гудіма Тетяна , Сошников Антон
Published: June 2024

Ця стаття присвячена виявленню особливостей правових аспектів функціонування децентралізованих автономних організацій, визначенню їхніх ознак, правового статусу та формулюванню пропозицій щодо вдосконалення законодавства в цій царині (зокрема в частині протидії злочинній діяльності та зменшення випадків обходу економічних санкцій, запроваджених Україною, країнами Європейського Союзу, США та іншими державами проти суб'єктів російської федерації шляхом використання децентралізованих автономних організацій).Досліджено правовий статус децентралізованих автономних організацій, уточнено їхні характеристики та запропоновано вдосконалення законодавства в цьому напрямі з метою боротьби зі злочинною діяльністю й унеможливлення обходу економічних санкцій. Зазначено, що децентралізована автономна організація не може бути зареєстрована як юридична особа в Україні через її "віртуальну" природу та виявлені проблеми, що виникають із приписів національного законодавства. Проте вона може бути кваліфікована як суб'єкт господарювання, що виконує роль постачальника послуг, пов'язаних з оборотом віртуальних активів. Запропоновано внесення змін до законодавства щодо реєстрації децентралізованих автономних організацій як постачальника послуг та застосування санкцій до них. Ґрунтуючись на отриманих результатах, автори визначили напрям подальших досліджень у цій царині.
DIGITAL MARKETING COMMUNICATION STRATEGIES OF COMPANIES TRADING ON SOCIAL MEDIA PLATFORMS
Authors: Tiahunova Zlata , Tiahunova Nataliia , Yarovenko Tetiana , Holik Oksana , Melnikov Artem , Samardak Oleksandr
Published: June 2024

Contemporary trade companies operate within a multifaceted and rapidly changing environment that is shaped by both exogenous and endogenous factors, where digital marketing technologies play a special role. The purpose of the article is to identify the connection between digital marketing technologies and retail business sales regarding their use in marketing budget effectiveness. The study utilized the method of econometric analysis (regression analysis, analysis of descriptive statistics) as well as the method of social network analysis. Regression analysis showed the importance of investment in advertising and customization of marketing campaigns due to the cutting-edge technologies. Factors such as advertising budget, the number of posts, likes, and comments on social networks have a significant impact on sales. Based on the model's findings, every extra dollar allocated towards advertising amplifies sales by 0.0497 units, indicating the importance of investment in advertising campaigns. The sales distribution is somewhat skewed with a mean of 909 and a median of 922. The analysis revealed significant variability in key variables, indicating the diversity of strategies and conditions in which different companies operate. Practical digital marketing solutions for retail businesses include increased investment in social media advertising, regular posts, and engagement through likes and comments. The promising area for further research is to explore the potential of artificial intelligence for personalizing retail business marketing.
«ЗЕЛЕНІ ФІНАНСИ» В ПОВОЄННОМУ ВІДНОВЛЕННІ УКРАЇНИ: ОРГАНІЗАЦІЙНО-ФІНАНСОВІ АСПЕКТИ
Authors: Варченко Ольга , Варченко Ольга , Драган Оксана , Ткаченко Катерина , Рибак Надія , Зубченко Вікторія
Published: June 2024

Повоєнне відновлення економіки вимагає перегляду пріоритетів розвитку та пошуку компромісу між економічними, соціальними й екологічними пріоритетами розвитку, які в сукупності мають забезпечити сталий розвиток суспільства. Метою дослідження є вивчення сутності «зелених» фінансів у контексті сталого розвитку на засадах «зеленої» економіки та необхідності повоєнного відновлення України. Для досягнення мети виконано такі завдання: проведено аналіз підходів до розуміння сутності «зелених» фінансів на основі надбань вітчизняної та іноземної літератури, визначено інституційно-організаційне забезпечення «зелених» фінансів в Україні, систематизовано фінансові інструменти «зелених» фінансів.У дослідженні використано такі методи: діалектичний та історичний – для дослідження еволюції̈  «зелених» фінансів, їхніх фінансових інструментів; індукції та дедукції, системний підхід – для визначення сутності «зелених» фінансів та основних їх аспектів; порівняльний метод – для дослідження активності «зеленого» фінансування в країнах ОЕСР та ін.Досліджено інституційно-організаційне забезпечення «зелених» фінансів на основі функціонування фіскальних і квазіфіскальних інструментів, які реалізують у сучасній фіскальній системі: екологічного податку, рентної плати в частині використання природних ресурсів, «зелених» облігацій. Визначено недостатньо використаний в Україні потенціал фіскальних і квазіфіскальних інструментів порівняно з міжнародним досвідом, у тому числі на ринках, що розвиваються. Побудовано авторську структурно-логічну схему формування та розміщення публічних фінансових ресурсів для потреб «зеленої» економіки. Рекомендовано повоєнне відновлення України здійснювати на засадах «зелених» фінансів, що можливо реалізувати за такими напрямами: підвищення суспільної поінформованості щодо «зелених» фінансів та впровадження екологічної грамотності населення, запровадження прогресивних ставок екологічного податку та рентної плати тощо; перегляд підходів до формування бюджету й унесення надходжень екологічних податків до спецфонду бюджетів; забезпечення диверсифікації фінансування для реалізації проєктів екологічного спрямування; створення передумов для запровадження ринку зелених облігацій, емітентами яких будуть держава, місцеві органи влади та суб’єкти господарювання тощо.
ENHANCING INVESTMENT POTENTIAL IN THE CONTEXT OF ENSURING FINANCIAL SECURITY OF THE AGRICULTURAL SECTOR IN UKRAINE
Authors: Kozyryeva Olena , Andriyash Viktoria , Fedorchak Olga , Viblyi Petro , Tatarinov Roman
Published: June 2024

This study aims to justify ways to enhance the investment potential in the context of strengthening and improving the financial security of the agricultural sector of Ukraine's economy. According to the authors of the article, it is important to perform a scientific task that involves presenting a modern theoretical-scientific approach to assessing the investment attractiveness and the efficiency of using the investment potential of the agricultural sector in the regions of Ukraine. Investment potential in the agricultural sector means the ability and prospects for investing capital in the sector with the aim of ensuring financial security. This potential is determined by various indicators that either increase or decrease the sector's attractiveness for investment. The research uses a trend line in forecasting investments, a method of integral rating assessment, and an auxiliary method of normalization used for indicators. This study proposes a theoretical-scientific approach that includes analyzing and compiling a ranking of regions in terms of their investment attractiveness and the efficiency of using investment opportunities in the agricultural sector in the context of ensuring financial security. An algorithm is used to establish the criteria for assessing the investment attractiveness of various regions and to compile a ranking of regions based on indicators of each sphere of investment attractiveness related to the issue of ensuring financial security. Based on the results obtained, strategic decisions regarding ensuring financial security were identified. The authors note that the study has limitations due to considering only the specifics of the agricultural sector of Ukraine's economy. Moreover, due to the state of war, not all regions of the country were considered in the article. Prospects for further research involve assessing the investment potential in the post-war period for all regions of Ukraine.
ASSESSMENT OF EXTERNAL DETERMINATIVES AFFECTING THE FORMATION AND FINANCING OF MARKETING STRATEGIES IN THE FIELD OF INFORMATION TECHNOLOGY
Authors: Mishchenko Dmytro , Molnar Oleksandr , Pavlova Olha , Poltavska Oksana , Bosak Andriy , Buletsa Nadiya
Published: June 2024

The purpose of this article is to substantiate the key determinants of the external environment, which significantly affect the formation and financing of modern marketing strategies in the field of information technology. The study analyzes the system of financing marketing strategies in the field of information technology in Ukraine. According to the results of the literature review, the synergistic effect of the influence of determinants on the policy of formation and financing of marketing strategies in the field of information technology is identified. For this purpose, the method of economic analysis was used to assess the strength of the relationship between different determinants, the synergetic method, which revealed a possible group effect on the formation and financing of marketing strategies. In addition, the method of multiple regression analysis was used to reflect the influence of factors on the level of financing of marketing strategies in the field of information technology. The innovativeness of the obtained results is disclosed through the developed scientific approach to assessing the relationship of certain determinants in the field of formation and financing of modern marketing strategies in the field of information technology by identifying the common effect of influence. The results of the study substantiate the fact that martial law has a negative impact on the formation and financing of modern marketing strategies in the field of information technology. The results of the calculations showed that the development of information technology is explained by significant changes in the external environment. The study has limitations in the form of taking into account only the field of information technology and not taking into account other factors that also indirectly have an impact. Prospects for further research will be aimed at studying the determinants of the post-war period.
THE INFLUENCE OF EXTERNAL AND INTERNAL FACTORS ON THE REENGINEERING OF BUSINESS PROCESSES IN THE CONTEXT OF THE ACTIVITIES OF TRANSPORT ENTERPRISES
Authors: Kravchenko Liubov , Levkiv Halyna , Kozak Svitlana , Zerkal Anastasiia , Prykhodko Igor
Published: June 2024

The article investigates the impact of environmental factors on the business process reengineering of transportation companies. The focus is specifically on the activities and business processes of Ukrainian transportation enterprises. Following a review of scientific and practical sources, a scientific task was set: to determine the impact of factors on the reengineering process through a proposed methodological approach to economic-mathematical modelling. The article utilizes correlation regression analysis and analysis-synthesis methods to evaluate the dynamics of key financial indicators of transportation enterprises. It emphasizes that reengineering should be based on the influence of various factors, not necessarily related exclusively to either the external or internal environment. The approach proposed in the work involves using regression models to analyze the impact of factors on the reengineering process. The study notes that innovation is revealed through the proposed model, which considers a range of key factors and indicators of the activity of Ukrainian transportation enterprises. Meanwhile, the authors stress that using this approach allows for identifying key factors in developing an effective reengineering strategy for transportation companies to optimize their operations. The research examines how different analysis methods can be used to detect changes in the impact of various types of factors, both external and internal, on the decision-making process regarding reengineering. The scientific novelty lies in a comprehensive approach to regression modelling of factor impacts on a relevant variable to identify the most significant factors for decision-making regarding reengineering. Alongside this, the research has limitations due to the focus on the specifics of the activity of only Ukrainian transportation enterprises. The goal is set for further research to conduct a similar study for other types of enterprises, particularly the food industry, which requires changes under wartime conditions.
GOVERNMENT SUPPORT AND FINANCIAL PERFORMANCE POST-COVID-19: EVIDENCE FROM SMALL AND MEDIUM ENTERPRISES
Authors: Dang Vang Quang , Hieu Nguyen Khac
Published: June 2024

Small and medium enterprises (SMEs) are vulnerable during the Covid-19 pandemic because they have limited resources. To prevent SMEs from going bankrupt after the Covid-19 pandemic, the government needs reasonable support policies for SMEs. This paper examines the impact of government support, including interest rate, tax, training, and consulting support, on the performance of SMEs post-COVID-19. We use Return on Assets (ROA), Return on Sales (ROS) and profit to represent the performance of SMEs. We have reviewed previous studies to propose a research model and questionnaire. Based on the questionnaire, we collected data from 355 SMEs in Vietnam by surveying in 2022. The OLS regression model was used to test the hypotheses in the research model. The results show that government support positively affects ROA, ROS and profit. Besides, SMEs that invest in new technologies, equipment or software have higher ROA and ROS and SMEs that obtain quality management system certificates such as ISO 9001 have better profits. Based on the research results, we have proposed solutions to support SMEs in overcoming crises like COVID-19. This result is crucial for policy-makers who want to allocate the government's limited budget to stimulate economic development.
ІМПЛІЦИТНІСТЬ ВЗАЄМОЗВ’ЯЗКУ ТРАНСПАРЕНТНОСТІ БАНКІВСЬКОГО КРЕДИТУВАННЯ РЕАЛЬНОГО СЕКТОРА ТА РОЗВИТКУ ЕКОНОМІКИ: СВІТОВИЙ ДОСВІД
Authors: Герасименко Аліна
Published: June 2024

The modern development of the global economy is associated with multiple transformational challenges that raise the issue of ensuring an appropriate level of mutual trust between banking and industrial businesses. This issue is especially relevant for Ukraine, which is facing a crucial task - the post-war reconstruction of the national economy on the basis of sustainability, integrity and environmental friendliness. The aim of the paper is to identify implicit links between the transparency of bank lending to the real sector and economic development over the past 15 years in twelve countries, including Ukraine. This study is based on the correlation and regression tools for analysing relationships. As a result, the article confirms the hypothesis of the existence of significant cause-and-effect relationships between improving banking transparency, reducing corruption, growing economic freedom, increasing lending to the real sector and ensuring economic growth for a number of countries, regardless of their level of economic development. It has been found that in countries with steadily high corruption and economic freedom perception indices, the significance of the correlation with the development of bank lending to the real sector is lost. The reasons for deviations from the natural dialectic of the studied relationships are revealed in the example of India and Turkey. The peculiarities of their formation, preconditions and prospects for strengthening in Ukraine are highlighted. The contribution of the National Bank of Ukraine to increasing the level of transparency of lending activities of second-tier banks is investigated.
УПРАВЛІНСЬКИЙ КОНСАЛТИНГ СИСТЕМИ АГРАРНИХ ЗНАНЬ ТА ІННОВАЦІЙ (АКІС) В УКРАЇНІ
Authors: Крикуненко Катерина , Жемойда Олександр , Зікранець Микола
Published: June 2024

European Integration of Ukraine in the Ukrainian aspiration to join the European Union (EU) entails rapprochement with the Common Agricultural Policy (CAP) of the EU. One important element for the attainment of CAP objectives is a strong Agricultural Knowledge and Innovation System (AKIS). This article analyses the describable potential of the AKIS framework in the pre-accession phase of Ukraine. We review current AKIS components, their key issues identified, and strategies to reinforce them. Using a literature review, policy document analysis and expert interviews with key stakeholders that shape the current landscape of Ukrainian agriculture, the analysis was constructed. The results revealed that while UE is well placed as far as AKIS functionality is concerned, there are considerable areas that require improvements. Enhancing synergies between research, extension and farmers, encouraging co-creation of knowledge and harnessing digital technologies are some key steps. An effective AKIS standing behind the Ukrainian agriculture can make the country more productive, sustainable, and competitive improving its compatibility with the EU's CAP mechanisms.
PENGARUH LINGKUNGAN TERHADAP KEBERHASILAN UMKM DI DAERAH LAPANGAN DRACIK KAMPUS BATANG
Authors: Setianingrum Evie , Hermawan Adinugraha Hendri
Published: June 2024

Penelitian ini bertujuan untuk menginvestigasi pengaruh lingkungan terhadap keberhasilan Usaha Mikro Kecil dan Menengah (UMKM) di Daerah Lapangan Dracik Kampus Batang. Metode penelitian yang digunakan adalah survei dan wawancara sebagai instrumen pengumpulan data. Responden adalah pemilik dan manajer UMKM yang beroperasi di daerah tersebut. Teknik analisis data menggunakan regresi linier berganda untuk mengetahui seberapa besar pengaruh variabel lingkungan terhadap keberhasilan UMKM. Hasil penelitian menunjukkan bahwa lingkungan, seperti infrastruktur, akses pasar, kebijakan pemerintah, dan dukungan sosial, memiliki pengaruh signifikan terhadap keberhasilan UMKM. Infrastruktur yang memadai dan akses pasar yang luas membantu UMKM dalam meningkatkan produksi dan distribusi produk. Selain itu, kebijakan pemerintah yang mendukung UMKM serta dukungan sosial dari masyarakat lokal juga berkontribusi pada pertumbuhan dan kesuksesan UMKM di daerah tersebut. Penelitian ini memberikan pemahaman yang lebih dalam tentang faktor-faktor lingkungan yang memengaruhi keberhasilan UMKM, sehingga dapat menjadi dasar bagi pemerintah dan pemangku kepentingan lainnya dalam merancang kebijakan dan program yang mendukung pertumbuhan UMKM di daerah Lapangan Dracik Kampus Batang.
MEMBANGUN PEMAHAMAN KONSEP AWAL SISWA DENGAN MENGARTIKAN ISTILAH-ISTILAH PENTING
Authors: Riswakhyuningsih Tri
Published: June 2024

Tujuan penelitian adalah membangun pemahaman konsep siswa dengan mengartikan istilah-istilah penting. Penelitian dilakukan dengan metode deskriptif kualitatif. Penelitian dilakukan dalam tiga tahap, yaitu deskripsi, reduksi, dan seleksi. Pada tahap deskripsi, dilakukan pencatatan materi esensial pada pembelajaran IPA. Pada tahap reduksi, dilakukan pemilihan fokus penelitian, yaitu IPA sebagai kumpulan konsep. Pada tahap seleksi, fokus penelitian diuraikan menjadi lebih terperinci, yaitu membangun pemahaman konsep awal siswa dengan mengartikan istilah-istilah penting. Responden penelitian adalah siswa SMP Negeri 2 Subah, Kabupaten Batang, Provinsi Jawa Tengah. Pengumpulan data dilakukan menggunakan teknik dokumentasi. Validasi dilakukan secara sirkuler, berulang-ulang dengan berbagai cara dan berbagai sumber. Kesimpulan pada tahap deskripsi, reduksi, dan seleksi, diolah dari data yang diperoleh melalui proses berpikir, bertanya, analisis, kesimpulan, dan pencandraan. Rata-rata pada setiap pokok bahasan terdapat puluhan konsep. Cara membangun pemahaman konsep adalah siswa ditugaskan untuk mencari istilah-istilah penting pada setiap pokok bahasan dan mengartikannya dengan kalimat sendiri secara singkat dan jelas. Hasilnya adalah siswa terbangun konsep awal sebelum guru menjelaskan dan hasil belajar yang didapat mempermudah proses pembelajaran selanjutnya.
PENGARUH PERTUMBUHAN EKONOMI DAN INFLASI TERHADAP PENGANGGURAN DAN KEMISKINAN DI KABUPATEN BATANG
Authors: ISTIQOMAH  , Hermawan Adinugraha Hendri
Published: June 2024

Pertumbuhan ekonomi dan inflasi terdapat kesinambungan. Pertumbuhan ekonomi yang diikuti dengan adanya inflasi memiliki kurva yang sama, apabila pertumbuhan ekonomi naik mana inflasi akan naik, begitu juga sebaliknya. Penelitian ini bertujuan untuk mengetahui bagaimana hubungan dan seberapa besar pengaruh pertumbuhan ekonomi dan inflasi terhadap pengangguran dan kemiskinan di Kabupaten Batang. Penelitian ini menggunakan penelitian kualitatif deskriptif dengan ini menggunakan metode observasi terbuka dan reaktif untuk mengumpulkan data sekunder dari sumber-sumber yang relevan dari orang dan pelaku yang dapat diamati, baik secara tertulis maupun lisan. Penelitian ini juga menggunakan sumber data Badan Pusat Statistik Kabupaten Batang. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi dan inflasi mempunyai pengaruh positif dan negatif. Pengangguran memiliki pengaruh yang signifikan dengan tingkat kemiskinan.
PENGARUH KUALITAS PRODUK MURABAHAH TERHADAP TINGKAT PENJUALAN PERUMAHAN
Authors: Yasin Muhammad , Mariana Mariana
Published: June 2024

This study aims to determine how much influence the quality of murabahah products has on the level of housing sales in the Jasa Cipta Graha Investama Cooperative, Sangatta East Kutai. The variables used are the quality of murabahah products as the independent variable and the level of housing sales as the dependent variable. This type of field research (field research) using a quantitative approach. The population of this study were all customers in the Jasa Cipta Graha Investama Cooperative, Sangatta Kutai Timur, with 41 respondents. The data collection method used is a questionnaire (questionnaire), observation and documentation. The analysis used includes validity test, reliability test and linear regression analysis with the help of SPSS software program.
The results of hypothesis testing indicate that the quality of murabahah products has a significant effect on the level of housing sales in the Jasa Cipta Graha Investama Sangatta Cooperative, with the Fcount value of 32,695 with a significance/probability level of 0.000 <0.05. The contribution of the murabahah product quality variable has an influence on the level of housing sales at the Jasa Cipta Graha Investama Cooperative, Sangatta Kutai Timur by 45.6% while the remaining 54.4% is influenced by other variables.
PRAKTEK PEMILIHAN JODOH OLEH ORANG TUA PADA ANAK GADISNYA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM
Authors: Idris Muhammad , PancasilawatI Abnan , Andaryuni Lilik
Published: June 2024

The practice of matchmaking for children by parents in Indonesia is still common. This has the potential to violate laws and regulations, both positive law and Islamic law in Indonesia. Because usually in matchmaking, children tend not to be given the right to make choices in finding a life partner. So that the child is forced to undergo his marriage. As a result, the ultimate goal of a marriage to form a sakinah, mawaddah, and warahmah family will not be achieved.This paper was appointed by the author to find out how the practice of choosing a mate by parents for their daughters in North Sangatta District in the perspective of positive law and Islamic law. This research uses qualitative research with the research approach used is sociological juridical where this research is carried out to obtain legal knowledge empirically by going directly to the field. Data collection techniques in the form of observation, interviews, and documentation. The technique of taking respondents by means of snowball is a method of taking samples in a chain and random way.The results of this study indicate that the practice of matchmaking for children in North Sangatta District is in accordance with the provisions of positive law and Islamic law in Indonesia.Keywords: Selection of matchmaking, girls, positive legal perspective and Islamic law.
ANALISIS INDEKS HARGA SAHAM SYARIAH INTERNASIONAL DAN VARIABEL MAKRO EKONOMI TERHADAP JAKARTA ISLAMIC INDEX
Authors: Prasetyo Totok Adhi
Published: June 2024

The Impact of International Islamic Stock Market and Macroeconomic Variables Towards Jakarta Islamic Index (JII). This research atempts to examine the impact of international Islamic stock market and macroeconomic variables towards Jakarta Islamic Index (JII). By using Vector Error Correction Model (VECM) as the method, this research utilizes time series monthly data from January 2015 to October 2020. The finding shows that JII is positively significantly affected by DJIEU, DJIMY and IPI, and it is negatively significantly affected by DJIJP, IMUS, M2 and SBIS.JII reaches its stability condition fastest when dealing with money supply shock. This study recommends: strengthening coordination between monetary authority and financial services authority, strengthening real sector of the economy, minimizing the influence of interest Rate towards Islamic financial market, and developing early warning system to anticipate financial crises.
TREND PARIWISATA HALAL INDONESIA DALAM PERSPEKTIF ISLAM
Authors: Sismanto Sismanto
Published: June 2024

This article is based on a critical assessment of various literature to find concepts and discuss trends in halal tourism in Indonesia. The authors find several references, documents, and other relevant data derived from previous studies and personal observations to provide insight into the subject under study. The findings reveal that: (1) Halal tourism in an Islamic perspective is contained in QS. Ali Imran: 137, QS. Ar Ruum: 42, QS. An Nahl: 36, QS. Al An'am:11, QS. Al-Ankabut: 20, QS. Al An'am:11, QS. As Saba':11 and reinforced by the hadith, (2) Indonesia occupies the top position in the world in terms of communication and services. It is not included in the top ten in terms of access and environment. The regions of Lombok, Aceh, and Riau are in Indonesia's top three halal tourism destinations.
EFEKTIVITAS PELAKSANAAN SIDANG KELILING DI PENGADILAN AGAMA SANGATTA
Authors: Nashirudin Nashirudin
Published: June 2024

In principle the court is waiting for people to come to the story just to settle the case. The court is not looking for a case. However, there are still many people who have difficulty coming to court, even though they really need legal and justice services to fail because they are constrained by geographical, transportation, social and economic conditions. Therefore, it is the duty of the court to provide the best service for them, including during circuit courts.This study aims to determine the implementation of the circuit court at the Sangatta Religious Court and to find out that the implementation of the simple, fast and low cost principle through the circuit court at the Sangatta Religious Court was carried out well.
This study aims to determine the effectiveness of the implementation of the circuit court at the Sangatta Religious Court. The results of this study indicate that the mobile court conducted by the Sangatta Religious Court has been fairly effective in terms of providing ease of transportation costs and the distance of travel is expected to be the right solution for justice seekers.
DAMPAK LOKALISASI PROSTITUSI TERHADAP POLA HUBUNGAN KELUARGA DALAM PERSPEKTIF HUKUM ISLAM DI KAMPUNG KAJANG SINGA GEWEH SANGATTA SELATAN KUTAI TIMUR
Authors: Ghofur Abd.
Published: June 2024

The background of this research is to maintain family harmony in the localization of prostitution, both positive law and Islamic law in Indonesia. Based on this, the formulation of the problem raised by the author is How impact of prostitution localization on family relationship patterns in islamic law perspective in kampung kajang Singa Geweh South Sangatta District.
There is also this research is a type of qualitative research with the research approach used is sociological juridical where this research is carried out to obtain legal knowledge empirically by going directly to the field. Data collection techniques in the form of observation, interviews, and documentation. The technique of taking respondents by means of a snowball is a method of taking samples in a chain and random manner.
MEMAHAMI KAIDAH AL KHARĀJ BI AL DHOMĀN TERHADAP FLUKTUASI HARGA ALAT PELINDUNG DIRI (APD) PADA MASA PANDEMI COVID-19
Authors: Farida Ulfa  Jamilatul
Published: June 2024

This paper discusses price fluctuations for personal protective equipment (PPE) during the Covid-19 pandemic in terms of Islamic economic law in the principles of al kharāj bi al dhomān. This issue is very interesting for two reasons: the massive phenomenon of PPE hoarding during the pandemic and the need for an understanding of sharia economic law to be empowered to understand the risks associated with fluctuations in PPE prices during the pandemic. This paper is a qualitative research with a sociological juridical approach. In the perspective of sharia economic law, especially in the context of the rules of al kharāj bi al dhomān, ideally PPE producers or resellers should dare to take risks due to pandemic conditions and not, so they carry out hoarding under the pretext of waiting for prices to stabilize or worry that they will not be able to buy more products to be resold. These conditions caused the price of PPE to increase many times. Within the framework of the rules of al kharāj bi al dhomān, producers or resellers must be able to make mitigations to bear the risk of profit and risk of loss. In terms of consumer protection, the government's role is very important. Mitigation measures can be taken with government regulations to standardize prices, market operations, and strict regulations that will catch violators during a pandemic.
ANALISIS PENERAPAN DEBT FINANCING PEMBIAYAAN MURABAHAH PADA BANK SYARIAH DI INDONESIA
Authors: Nursalim Eko
Published: June 2024

Accounting guidelines for Islamic banking in Indonesia, refer to Statement of Financial Accounting Standard Number 59 concerning accounting for Islamic banking. Furthermore, this guideline is explained by the existence of 2003 Islamic Banking Accounting Guidelines issued by Bank Indonesia. This guide contains all matters relating to Islamic banking accounting. One of them is the accounting guide of Islamic banking products. As the Islamic financing trend in Islamic banking is still dominated by debt financing with murabahah products. Looking at the projected future debt financing trend, namely that most of Indonesia's population is consumptive as the most urgent need is housing. So customers who will file murabahah financing should already know the terms and procedures for submission.
PEMBANGUNAN HUKUM DENGAN PENDEKATAN SOSIO-LEGAL
Authors: Hartono Hartono
Published: June 2024

True law is not born from empty and empty space, people as legal users participate in coloring the law itself. The socio-legal approach puts forward two aspects; First the ability to analyze each product of textual study legislation, the articles in the legislation and policy can be analyzed critically and explained the meaning and implications for legal subjects (including marginalized groups). Secondly, the ability to interact with other legal sciences is also the development of global law today.
The use of the socio-legal approach is actually intended to gain a new understanding that the law is not monoistic but the law can be seen also interdisciplinary, some experts also see that the law has many faces, in line with the interdisciplinary study, in fact legal pluralism is true, this can be seen from the paradigm that he built namely legal pluralism is associated with the "law that moves" in the realm of globalization. Therefore it becomes very important to see globalization in the context of history and law can be present there.
Therefore the logical consequences of the science of law from a scientific product are open for critical review, either to deny or strengthen it, science will develop rapidly when there is a dialogue and deny each other in the sense of not mutually denying but mutually justifying and advancing, this offer in fact what I want to convey above is the tendency of mainstrim law with the positivism paradigm by offering a socio-legal approach.
PENENTUAN NILAI ASET PERUSAHAAN PENERBIT EFEK SYARIAH
Authors: Prasetyo Totok Adhi
Published: June 2024

The purpose of this study is to determine whether the capital structure, dividend policy, investment decisions and profitability as a determinant of the value of the issuer of Islamic securities companies. The value of the firm is proxyed by Price Book Value Ratio (PBV), the capital structure is proxied by Debt to Equity Ratio (DER), dividend policy is proxied by Dividend Payout Ratio (DPR), investment decision projected by Earning per Share (EPS), and Profitability proxied by Return on Assets (ROA) and Return on Equity (ROE). The population of this study are companies whose securities are listed in the List of Sharia Securities Year 2011-2013 as many as 365 companies. The sample of research is 56 companies with purposive sampling method. This type of research is descriptive quantitative. Data analysis used multiple linear regression analysis with SPSS 16 program. The result showed that DER, DPR, ROA did not have influence to firm value, ROE had significant positive effect to company, while EPS had significant negative effect to company value with significance level 0.000 ≤ 0.05.
KONSEP PRODUK TABUNGAN PADA BANK SYARIAH (Produk Tabungan Wadi’ah dan Mudharabah)
Authors: Nursalim Eko
Published: June 2024

Islamic Bank fund collection products include savings, demand deposits and time deposits. In its operations, Islamic Bank has several fund products and services. One of the existing fund products in Syariah Bank is savings. Savings in Islamic Banks there are two contracts namely Mudharabah contract and wadi'ah. Al-wadi'ah is a deposit or deposit in a Islamic bank. The principle of al-wadi'ah is a pure deposit from one party to another party, both individual and legal entity that must be maintained and returned at any time if the cravicant wants. In the wadi'ah contract there is no profit sharing, so only the bonus given by the bank to its customers. Saving with Mudharabah contract is a type of savings that uses a mudharabah contract withdrawal may be made in accordance with the agreement.
DISKURSUS PENERAPAN SYARIAT ISLAM DI INDONESIA: Perspektif Filosofis, Yuridis dan Syar’i
Authors: Hartono Hartono
Published: June 2024

Islam syari’ah, fiqh and islamic law have always been an interesting academic discussion, something more like that. In this text on the islamic syariate is the most analyzed.  More over the matter has come to light around us. The presence of several civil society organization who want to establish and implement the islamic faith on earth in Indonesia is a real fact.
Dialectics, debate and dialogue on Islamic shari'ah and its application in Indonesia become an unrelenting topic to be discussed and studied, a democratic environment that gives freedom and openness to competition for various ideas to provide the widest possible space for all of them, the birth of name control on Fundamental Islam, Liberal Islam, Moderate Islam, Actual Islam, Transformative Islam, Progressive Islam, Inclusive Islam and Accommodative Islam, all of that is an expression in seeing contemporary Islam, which is considered to be able to represent and interpret existing Islam.
MEKANISMEN PASAR MODAL SYARIAH
Authors: Prasetyo Totok Adhi
Published: June 2024

A country's economic development cannot be separated from the capital market. The capital market functions as a means to mobilize public funds and to seek ownership of a company's shares by selling it. The Islamic capital market functions as an investment medium for Muslims in the capital market in line with Islamic principles. Some criteria for sharia capital market formation are to form a fair price, the existence of perfect information, free from usury, gharar, gambling and other transactions that conflict with sharia rules. Shares traded on the Islamic capital market must come from issuers that meet the criteria for sharia and bonds issued must use mudarabah, musyarakah, ijarah, istisna 'and salam.
In this paper, the author will discuss the Islamic capital market and matters related to it. Matters raised in this discussion include the understanding of the Islamic capital market, its history, its functions, its laws, the actors involved in it, the types of capital markets, its instruments, how the Jakarta Islamic Index operates, how the mechanism of sharia capital markets operates, how determine stock prices, the characteristics of the capital market, how the Islamic fist against speculation, the constraints of developing the Islamic capital market and how the development strategy.
IMPLEMENTASI HUKUM ISLAM DALAM PRAKTIK EKONOMI ISLAM DI INDONESIA
Authors: Farida Ulfa Jamilatul
Published: June 2024

Islamic economic developments in the country, covering an academic study in universities or in practice operasioanl as happened in the Islamic economic institutions such as Islamic Banking, Takaful, Islamic Capital Market, and so on. The development is expected to further broaden to include aspects and a very broad scope, such as economic policy, local economics, macroeconomic (fiscal policy, public finance, strategy to overcome poverty and unemployment, inflation, monetary policy), and other economic issues, such as wage and labor and others. In the development of economic institutions in order to compete and in accordance with the needs of modern business society, necessary to create innovative products to remain in compliance with Shariah principles in its operations.
 
The development also has implications for many Indonesian people who move in an Islamic economy, it is very possible legal disputes in the field of Islamic economics. Therefore, it takes the application of Islamic law in the practice of Islamic economics in Indonesia.Walaupun seem a bit slow when compared to the rise of Islamic economic institutions in Indonesia, but the presence of Islamic Economics Law Compilation (KHES) in Indonesia in late 2008 and should be appreciated by good. KHES least is a new breakthrough in the economic aspects of Islamic legal thought in Indonesia. Application of Islamic law in the practice of Islam in other Indonesian economy is the implementation of DSN MUI fatwas that ensures products and operations of Islamic economic institutions in Indonesia are in accordance with Islamic principles.
KONSEP ADIL DALAM POLIGAMI MENURUT HUKUM ISLAM
Authors: Supangat Ajis
Published: June 2024

We often discuss this theme in everyday life. Polygamy is a life phenomenon that occurs around us. The term polygamy is often heard, but not many people can accept this situation. In terms of fair means equating something with another in terms of size, so that something is impartial and does not differ from one another. The arrival of Islam with its polygamous verses, although it does not erase this practice, Islam limits the permissibility of polygamy to only four wives with strict conditions such as the obligation to be fair among wives. Whereas in Islamic law the scholars agree based on the strong argument that being fair to all wives is the obligation of a husband, as well as permitting polygamy, as in Surah An-Nisaa 'verse 3 and verse 129, justice that is conceived is justice that is materialistic that can control husbands who become his abilities, such as good treatment, sharing of time in the night and providing a living.
PENDEKATAN DALAM STUDI ISLAM AL-QURAN SEBAGAI KATA TERUCAP DAN KONTRIBUSI ISLAM UNTUK MEMAHAMI KITAB SUCI
Authors: Hartono Hartono
Published: June 2024

Islam, to be precise, Islam (with a small "i") has become a topic of study that continues to develop until now, in the Western world, many universities have even opened Islamic studies classes and are of interest to many circles. This fact is a sign that Islam actually comes in many faces, so that multiple perspectives in understanding Islam are a necessity today. One of them is understanding the Koran in the word dimension.
SYARIAH DAN HAK ASASI MANUSIA TELAAH ATAS PEMIKIRAN ABDULLAH AHMED AN-NA'IM
Authors: Hartono Hartono
Published: June 2024

This theme often faces to face, sharia with its theocentric dominance and human rights with its anthropocentricity. Sharia is understood in the context of back to the quran and hadith as appropriate, however, this understanding must require tools that support it so that what is contained in it can be adjusted in the current context. Meanwhile, the conceptions of human rights in the Quran and hadith are also widely conveyed, because it is important to understand them so that they are compatible in space and time at the same time.
TUTURAN IMPERATIF PADA AYAT-AYAT MUNAKAHAT DALAM AL-QUR’AN KAJIAN PRAGMATIK
Authors: Gozali Imron
Published: June 2024

This paper discusses the imperative utterance ofMuhakahat verses in the Qur'an by using speech act theory. Imperative speech has various forms and functions according to the context. The method used is an analytic descriptive method. The author describes the exposure of the verses of Munakahat and then analyzes them with speech act theory. Systematics used; The first is an introduction, the second is a pragmatic study, the third is imperative speech or command sentences, the fourth is an analysis of the imperative speech in munakahat verses with speech act theory, and the last is a conclusion.
Urgensi Dalalah dalam Kajian UshulFiqh
Authors: Kadir Abdul
Published: June 2024

Islamic law is rooted in the Qur'an and al-Sunnah. The two sources of law, after the death of the Prophet Muhammad, did not change or increase at all. while the problems that occur in the midst of the ummah are always changing. Therefore, a deep understanding of the sources of Islamic law is a necessity. One of the efforts to find laws or rules contained in the sources of Islamic law is through understanding the language instructions (dalalah al-lafzi). Understanding of linguistic instructions is not only in the form of express understanding, but can also be understood implicitly what is contained in the language of the texts (al-Qur'an or al-Sunnah). There are several kinds of ways or methods of understanding texts through language instructions. Each method or method has different implications for understanding each other. With a deep understanding of language instructions with various theories or ways of understanding, Islamic law can be understood to lead to a comprehensive understanding
PANDANGAN ULAMA TENTANG PENGELOLAAN WAKAF, INFAK, DAN SEDEKAH (Studi di Masjid Besar Darussalam dan Masjid Al Abrar Kecamatan Muara Jawa)
Authors: Khalil Fairuz
Published: June 2024

Para ulama berbeda pendapat tentang pengelolaan wakaf, infaq, dan sedekah di Masjid Besar Darussalam dan Masjid Al Abrar Kecamatan Muara Jawa. Ada yang membolehkan membangun Taman Pendidikan Al Qur’an dan mensubsidi kegiatannya dengan wakaf, infaq, dan sedekah dan ada juga yang tidak. Perbedaan pendapat ini terjadi karena adanya perbedaan di antara para ulama dalam mendefinisikan wakaf, infaq, dan sedekah serta pendefinisian masjid. Yang tidak membolehkan wakaf, infaq, dan sedekah karena niat jamaah dikhususkan untuk masjid. Di sisi lain, para ulama yang membolehkan membangun dan mensubordinasikan Taman Pendidikan Al Qur’an dengan wakaf, infaq, dan sedekah mengandaikan salah satu fungsi masjid adalah sarana pendidikan.
HUKUM PENCATATAN HUTANG PIUTANG DALAM PERSPEKTIF FIQH MUAMALAH (Studi Pandangan Imam Fakhrurrazi)
Authors: Fahruddin Achmad
Published: June 2024

Perbedaan pendapat ulama tentang pencatatan hutang terdapat pada kalimat perintah “Faktubuuhu” dalam Q.S. Al-Baqarah ayat 282. Imam Fakhrurrazi berpendapat sebagian besar umat Islam di seluruh negara Islam ketika melakukan transaksi jual beli tanpa uang tunai tidak mencatatnya dan juga tidak menggunakan saksi. Menurut Imam Fahrurrazi, ini merupakan ijma' sukuti (perjanjian) dari tidak mewajibkan pencatatan piutang. Argumen kedua adalah bahwa meskipun teks dhohir ayat tersebut menyatakan perintah untuk mencatat orang yang melakukan transaksi utang dan kredit, masalahnya tidak semua orang memiliki keterampilan menulis. Dalil ketiga, jika pencatatan utang piutang dan saksi-saksi diperlukan dalam setiap transaksi utang, maka hal ini akan memberatkan umat Islam. Imam Fahrurrozi juga memperkuat pendapatnya dengan mengutip pendapat ulama lain seperti Imam Hasan Basyri, Imam Sya'bi, Imam Hikam, dan Ibnu Uyainah yang berpendapat bahwa lafadz "Factubuuhu" dalam ayat tersebut adalah wajib tetapi kemudian diriwayatkan oleh ayat berikutnya 283.
INDUSTRI HALAL DALAM PERSPEKTIF HUKUM JURISPRUDENSI ISLAM
Authors: Sismanto Sismanto
Published: June 2024

Industri halal mengalami perkembangan yang sangat pesat seiring dengan perubahan paradigma masyarakat tentang persepsi dan kebutuhan akan industri halal sehingga menjadi peluang bagi pelaku bisnis syariah. Sebagai alat branding, branding halal sangat populer dan diterima oleh umat beragama Islam dan industri ini juga sebagian besar didorong oleh tuntutan dan realitas pasar. Artikel ini berupaya memberikan pemahaman dan memperkaya prestasi industri halal dengan upaya penelitian yang memajukan pemahaman yang lebih baik dalam perspektif jurisprudence islamic law. Artikel dimulai dengan review parameter halal, diperkuat dengan bukti-bukti dalam Al-Qur'an dan hadīs tentang halal.
URGENSI MEMAHAMI ASBAB AL-NUZUL
Authors: Saberan Hasan
Published: June 2024

Ilmu tentang alasan turunnya wahyu merupakan salah satu ilmu Al-Qur’an yang paling mulia. Karena pengetahuan tentang sebab memerlukan pengetahuan tentang sebab. Dengan mengetahui alasan-alasan turunnya wahyu, kita dapat berdiri di atas makna-makna Al-Qur'an dan waktu-waktu diturunkannya Al-Qur'an. Pengucapannya bukan tentang sebab sebagaimana diketahui dan Dalam hal sistem Al-Qur'an, kami berdiri di atas keakuratan struktur dalam ekspresi Al-Qur'an, dan aspek hubungan antara bagian-bagian dari sistem, dan bagaimana ayat-ayat terkait satu sama lain, dan koheren dan koheren di antara mereka.
“Dan dia telah mengklaim bahwa tidak ada gunanya seni ini, karena itu mengalir dalam perjalanan sejarah, dan dia salah dalam hal itu,” seperti yang dikatakan Al-Zarkashi dan Al-Suyuti.
Dan tentang itu, Al-Wahidi berkata: “...Maka datang kepada kami masalah ini untuk memberi manfaat bagi para pemula yang tersembunyi dalam ilmu-ilmu Kitab, dengan menunjukkan alasan-alasan yang diturunkan di dalamnya, karena itulah yang paling akurat yang harus diperhatikan, dan hal pertama yang harus diperhatikan, karena keengganan untuk mengetahui tafsir ayat dan maksud jalannya, tanpa berpijak pada kisah dan wahyunya.
SINERGI PENTAHELIX DALAM PENGEMBANGAN WISATA KESEHATAN HALAL
Authors: Kartika Oktaviana Ulfi
Published: June 2024

Indonesia selain berpotensi menjadi destinasi wisata kesehatan dan destinasi wisata halal. Namun, pemerintah belum maksimal menggarap peluang besar industri wisata kesehatan, khususnya wisata kesehatan halal di Indonesia. Tulisan ini bertujuan untuk menganalisis secara teoritis pengembangan wisata kesehatan halal dengan pendekatan model pentahelix. Metode studi literatur yang digunakan dalam artikel ini menemukan bahwa halal health tourism sebagai program pariwisata yang belum dicanangkan oleh pemerintah memerlukan urgensi pengembangan dengan mensinergikan lima elemen dalam PentaHelix yang terdiri dari pemerintah, universitas atau akademisi yang berperan dalam kajian akademis dan kritis, pihak swasta sebagai pemilik modal untuk menentukan bisnis mana yang menguntungkan untuk diikuti oleh media, melalui publikasi yang tepat sasaran wisata kesehatan halal. Terakhir, komunitas atau Konsorsium atau Badan Pariwisata Kesehatan Halal Indonesia menjalankan fungsi yang komprehensif (memfasilitasi kolaborasi publik-swasta dalam skema pentahelix). Implikasi praktis dari tulisan ini adalah urgensi pelibatan lima aktor dalam model Penta-helix khususnya pemerintah dan masyarakat untuk dilakukan secara optimal guna mengembangkan sektor wisata kesehatan halal.