https://jurnal.iuqibogor.ac.id/index.php/annuqud/issue/feed 2026-01-22T22:49:00+00:00 Moh. Asep Zakaryia Ansori moh.asep.zakaryia.ansori@iuqibogor.ac.id Open Journal Systems <p><!-- ######## This is a comment ######## --></p> <!-- ######## This is a comment ######## --> <p><!-- ######## This is a comment ######## --></p> <!-- ######## This is a comment ######## --> <p><!-- ######## This is a comment ######## --></p> <!-- ######## This is a comment ######## --> <table style="width: 747.062px; height: 450px;" cellspacing="5" cellpadding="5" align="left"> <tbody> <tr> <td style="width: 296px;" rowspan="9"> <p><img src="https://i.ibb.co.com/jkTz9qM/VOL-1-NO-01.jpg" width="288" height="446" /></p> <p> </p> <p> </p> </td> <td style="width: 504.062px;"> <p style="text-align: justify;"><strong>An Nuqud Journal of Islamic Economics</strong>: Journal of Sharia Business Management is a peer review journal published by the Sharia Business Management Study Program, Faculty of Islamic Economics and Business, Institut Ummul Quro Al-Islami Bogor. is a research journal in the disciplines of Islamic business and economics, as well as sharia economic issues which is expected to provide new or state-of-the-art contributions to academic development or real world applications or both. This journal includes original research articles, including: Business, Islamic Economics, Sharia Entrepreneurship, Sharia Management and Banking, Sharia Business Ethics, Sharia Investment Management, Sharia Bank Risk Management, Sharia Bank Fund Management, Sharia Accounting, Sharia Bank Budgeting, Zakat Management , Market Sharia Capital. The An Nuqud Journal is published by the Sharia Business Management Study Program, Faculty of Islamic Economics and Business, Ummul Quro Al-Islami Institute Bogor. This journal is published twice a year, namely January and July.</p> <p style="text-align: justify;">This journal is published twice a year, namely in Januari and Juli. <strong>P-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220121171368221" target="_blank" rel="noopener">2828-4305</a> E-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220121051338127" target="_blank" rel="noopener">2828-4283</a></strong></p> <p style="text-align: justify;"><strong>This journal <span class="st">registered in the system </span><span class="il">with </span><span class="st">Digital Object Identifier </span><span class="il">(DOI)</span> prefix <a href="https://search.crossref.org/search/works?q=2828-4283&amp;from_ui=yes" target="_blank" rel="noopener">10.51192.</a></strong></p> <p style="text-align: justify;"> </p> </td> </tr> </tbody> </table> https://jurnal.iuqibogor.ac.id/index.php/annuqud/article/view/2442 2026-01-14T05:21:18+00:00 Lingga Yudhana linggayudhana@mail.ugm.ac.id

<p>This study aims to analyze the management of the Special Region Fund (Dais) in the Special Region of Yogyakarta (DIY), covering allocation trends, budget absorption realization, and implementation challenges. The research method employed is descriptive with a qualitative approach through secondary data analysis for the 2013-2022 period. The results indicate that the Dais allocation has increased significantly, reaching IDR 1.32 trillion in 2022, with a highly effective absorption rate (above 90% since 2016). Cultural affairs remain the top priority, accounting for 62.58% of the total allocation. Nevertheless, the utilization of Dais still faces social reality challenges, such as the poverty rate in DIY remaining above the national average and limited budget flexibility to address urgent issues like waste management due to regulatory constraints. This study suggests the need for specific local regulations (Raperda) to expand the reach of Dais benefits for more equitable community welfare</p>

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