Articles

Relevance of Inclusive Finance with Sustainable Development Goals (SDGs) Perspective of Maqashid Sharia

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This research aims to find out the right financing scheme so that the implementation of SDGs is more optimal and beneficial for small communities. inclusive financial contributions (zakat, infak and alms) in realizing SDGs and their relevance in realizing SDGs from a sharia maqashid perspective. This study uses a combination of qualitative-quantitative methods and approaches. Quantitative data analysis used is a method of tabulation, composing coding and score of variables. While qualitative data analysis includes the stage of data reduction, presentation and withdrawal of conclusions The results of this study show that the implementation of SDGs is carried out by a joint financing scheme through government and non-government budgets, one of which is through the distribution of zakat. The contribution of zakat in the implementation of SDGs has been carried out by the National Zakat Agency (Baznas) in the form of independence programs, religious education, health and social care. The relevance of zakat in realizing SDGs with Sharia Maqashid is shown in aid programs organized by Baznas such as the Program (1) eliminating poverty, (2) ending hunger, (3) good health and well-being, (4) quality education, and (5) clean water and sanitation relevant to the SDGs Program.

Analysis of the Development of Financial Management Theory to Support Financial Research

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Financial research issues and trends continue to evolve today. Financial management discusses several issues that became a financial attraction in the 1950s related to corporate funding sources. The issue is emphasized on debt funding sources, maturity period extensions, forms of financial assets, increased use of financing sources. The issue continues to grow to this day. Financial management is always concerned with the company’s financial issues that address the financial aspects of the company and also the administrative side during the initial development of the company. Bookkeeping problems are related to the difference between capital and revenue, the administrative side resulting from growth and expansion, and of course financial adjustments are needed to strengthen companies that are experiencing financial difficulties.  The problems raised in this study are how the development of financial management theory and the development of financial research until now, as well as how the application of financial management theory to financial research. This research uses qualitative methods. Data collection is carried out by data collection methods in qualitative research, namely observation, visual analysis, and literature study. The development of financial management theories as well as types of financial management research emerged gradually.  The development of financial management theory has a history of financial thought can be grouped into several concepts that have their own developments. The foundations of modern financial theory stem from the application of neoclassical economic theory which already uses the assumption that individuals behave rationally. Until the1970s, the application of financial theory was growing up to the current concept, namely behavioral finance.