Al-Kharaj: Journal of Islamic Economic and Business
Al-Kharaj: Journal of Islamic Economic and Business is peer-reviewed journal published by Program Studi Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Economic and Business and shariah economic, Management, Finance and accounting, Sharia Economic Law. The aims of this journal is to explore and develop economic related to the Economic. This Journal welcomes contributions from researchers in related diciplines. Accredited Sinta 3 by minister of education and culture, Research and Technology (SK Dirjen Pendidikan Tinggi, Riset dan Teknologi No 0173/C3/DT.05.00/2025. This journal was published twice a year June and Desember from 2019-2022, then Since 2023 onwards it is published four times a year, on March, June, September and December Journal title Al-Kharaj: Journal of Islamic Economic and Business Initials kharaj Abbreviation al. kharaj. j. islam. econ. bus. Frequency 4 issues per year DOI Prefix 10.24256 by Crossref ISSN 2686-262X (Print) | 2685-9300 (Online) Editor-in-chief Mujahidin Publisher Institut Agama Islam Negeri Palopo Indexing SINTA | Garuda | Dimensions | Crossref
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The Influence of Foreign Trade, Consumption, and Inflation on Economic Growth in 5 ASEAN Countries
This study analyzes the impact of foreign trade, consumption, and inflation on economic growth in five ASEAN countries (Indonesia, Malaysia, Singapore, the Philippines, and Thailand) during the period of 2017-2021. The research utilizes secondary data in the form of panel data. The panel data regression method is applied to assess the relationship between independent and dependent variables. The result indicate that exports significantly positively affect economic growth, while imports and consumtion do not have a significant impact. Inflation also shows a significant positive effect. These finding highlight the importance of foreign trade and inflation in influencing economic growth in the ASEAN region.
Copyright (c) 2025 Widya Ananda Fitriani, Chahayu Astina, Nanda Safarida https://creativecommons.org/licenses/by-sa/4.0
The Impact of Inflation, Foreign Trade and Exchange Rates on Economic Growth in 5 ASEAN Countries
This study aims to examine and analyze the partial and simultaneous influence of inflation , foreign trade , and exchange rates on economic growth in ASEAN countries . This study uses quantitative methods and descriptive data analysis. The sample in this study is five ASEAN countries . which was first formed . The results of this study indicate that inflation partially has a positive and significant effect on economic growth in ASEAN countries . With a probability value of 0.0247 <0.05, while the calculated T and T table values are 2.1161 > 2.01290 . The import probability value is 0.0478 <0.05, while the calculated T and T table values are 2.0112 > 2.01290. The import probability value is 0.3595 > 0.05, while the calculated T and T table values are 0.9741 <2.01290. The exchange rate probability value is 0.2086 > 0.05, while the calculated T and T table values are 1.0207 <2.01290. And the Prob F-Statistic value is 0.000015. Since the F-Statistic value is 0.000015 < 0.05, Ha is rejected and Ho is accepted. Therefore, it can be concluded that inflation, exports, imports, and exchange rates simultaneously have a positive and significant effect on economic growth in ASEAN countries.
Copyright (c) 2025 Dina Atika, Fahriansah, Chahayu Astina https://creativecommons.org/licenses/by-sa/4.0
The Influence of Content Creation, Content Sharing, and Connecting on Customer Decisions through Community Building for the IndiHome Product
This study aims to analyze the influence of Content Creation, Content Sharing, and Connecting on Customer Decisions through Community Building for the IndiHome Telkom product (Case Study of Witel Telkom Pasuruan, East Java). This research uses a quantitative approach. The sample size is 91 based on Cooper and Emory. The analysis model uses Moderated Regression Analysis (MRA) and Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of SmartPLS version 3.0. The results showed that the content creation variable does not affect customer decisions. Content sharing and connecting variables do affect customer decisions. Community building influences customer decisions. However, community building does not mediate the relationship between content creation and customer decisions. On the other hand, community building does mediate the relationship between content sharing and customer decisions. Lastly, community building does not mediate the relationship between connecting and customer decisions
Copyright (c) 2025 Mohamad Miftachul Kamal, Abdul Khodir Djaelani, Ronny Malavia Madani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Service Quality and Service Experience on Word of Mouth (WOM ) Through Perceived Value of Tour Travel Congregants in Malang City
This study aims to analyze the influence of service, quality, and service experience on word of mouth (WOM) through perceived value on tour travel pilgrims in Malang City. This type of research is a quantitative approach research. The results of the calculation are 100 samples of Cooper and Emory. This study uses the Moderated Regression Analysis (MRA) model and Structural Equation Model (SME) analysis based on Partial Least Square (PLS) with the help of SmartPLS version 3.0. The results of the study show that the service quality variable has a significant and positive influence on word of mouth on tour travel pilgrims in Malang City. The service experience variable does not have a significant influence on word of mouth on tour travel pilgrims in Malang City. The service quality variable has a significant and positive influence on received value on tour travel pilgrims in Malang City. The service experience variable has a significant and positive influence on received value on tour travel pilgrims in Malang City. The received value variable has a significant and positive influence on word of mouth among tour travel pilgrims in Malang city. The received value variable can mediate the relationship between service quality and word of mouth with a positive and significant influence on word of mouth. The received value variable can mediate the relationship between service experience and word of mouth with a positive and significant influence on word of mouth.
Copyright (c) 2025 Farida Karimatun Nisa, Abdul Khodir Djaelani, Jeni Susyanti https://creativecommons.org/licenses/by-sa/4.0
Behavioral Factors Influencing Peer-to-Peer Lending Usage: A Systematic Literature Review from the Perspective of Indonesian Borrowers' Needs
This systematic literature review (SLR) investigates behavioral factors affecting peer-to-peer (P2P) lending adoption from Indonesian borrowers' financial needs viewpoint. Utilizing a descriptive qualitative approach with PRISMA guidelines, literature was retrieved through Publish or Perish with keywords "peer-to-peer," "lending," and "Indonesia" spanning 2020–2025, resulting in 169 articles narrowed to 42 via Rayyan screening based on criteria like peer-review, language, and accessibility. The inductive analysis of variables including usefulness, risk, and trust across studies on Java and rural UMKM borrowers reveals that perceived usefulness and ease of use facilitate efficient funding during crises like COVID-19. Trust reduces risks in syariah-compliant platforms, and social influence accelerates rural uptake, though persistent defaults highlight regulatory gaps. Implications emphasize strengthened OJK supervision for secure platforms to advance sustainable inclusion, countering overly positive economic models and proposing enhancements such as AI ethics integration. Future research should involve empirical longitudinal studies across ASEAN using mixed-methods to confirm factors and assess cross-cultural impacts.
Copyright (c) 2025 Mazaya Febriana https://creativecommons.org/licenses/by-sa/4.0
The Influence of Affordability, Service Quality, and Financial Education on Customers' Decisions to Use Savings Products at Sharia Banks in Medan
This study aims to determine the description and influence of affordability, service quality, and financial education on customer decisions. The research subjects are the residents of Medan City. The method used is a quantitative approach with a survey method through multiple linear regression analysis. The population in this study is the residents of Medan City, numbering 2,480,000 people, with a purposive sampling technique, resulting in a sample size of 100 people. The results of this study indicate that affordability, service quality, and financial education significantly influence customer decisions. Simultaneously, the results show that affordability, service quality, and financial education simultaneously influence customer decisions, with an influence of 75.1%.
Copyright (c) 2025 Siti Sarah Sitorus, Nurul Inayah, Tuti Anggraini https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Financial Literacy And Lifestyle On The Ability To Pay Spaylater Among Gen Z
This study aimed to analyze the influence of financial literacy and lifestyle on SPaylater repayment capacity among Generation Z residing in Medan. The research method used was an associative quantitative survey approach, involving 100 participants selected using a purposive sampling technique. The research findings indicate that financial literacy has a significant positive impact on respondents' capacity to fulfill SPaylater payment obligations. Furthermore, lifestyle also makes a significant positive contribution to this payment capacity. These two variables, both individually and collectively, have been shown to significantly contribute to explaining variations in Generation Z's ability to fulfill digital payment obligations. These findings emphasize the importance of improving financial literacy and adopting a better and wiser lifestyle so that the younger generation can better manage their finances in the face of the development of digital financial services such as SPaylater.
Copyright (c) 2025 Sagdiyah Fitri Andani Tambunan, Nur Ahmadi Bi Rahmani, Aqwa Naser Daulay https://creativecommons.org/licenses/by-sa/4.0
The Impact of Digitalization and Innovation Culture on Human Resource Productivity with Work Motivation Mediation in the Islamic Banking Sector of Bank Muamalat Indonesia Regional East Java
Digital transformation and innovation culture are two strategic elements in strengthening human resource performance, particularly in the Islamic banking sector. This study aims to analyze the influence of digitalization and innovation culture on human resource productivity, with work motivation as a mediating variable. The study was conducted at Bank Muamalat Regional East Java using a quantitative approach with an explanatory design. A total of 110 respondents were randomly selected from the branch employee population. Data were analyzed using the Structural Equation Modeling (SEM) method based on AMOS. The results of the study indicate that digitization and innovation culture have a positive and significant effect on work motivation. Innovation culture has also been proven to have a direct and significant effect on human resource productivity. However, digitization and work motivation do not have a significant direct effect on productivity. Furthermore, the indirect paths from digitalization and innovation culture to productivity through work motivation are also not statistically significant. These findings indicate that the role of work motivation as a mediator in the relationship between digitalization and innovation culture on human resource productivity has not yet been strongly established in the context of Islamic banking under study.
Copyright (c) 2025 Fitri Cahyaning, Ronny Malavia Mardani , Muhammad Ridwan Basalamah https://creativecommons.org/licenses/by-sa/4.0
Employee Performance in the Dynamics of Transformational Leadership and Organizational Culture Through the Role of the Work Environment at Bank Muamalat Regional East Java
This study aims to analyze the influence of transformational leadership and organizational culture on employee performance, with the work environment as a mediating variable at Bank Muamalat Regional East Java. This study uses a quantitative approach with a survey method and simple random sampling technique. The sample consisted of 100 respondents from five main branches, and data were collected using a Likert scale questionnaire. Data analysis was conducted using Structural Equation Modeling (SEM) with the AMOS program. Validity was tested using Confirmatory Factor Analysis (CFA), while reliability was measured through construct reliability and variance extracted with cutoff values of >0.70 and >0.50. The research model was deemed valid based on Goodness-of-Fit values such as CMIN/DF, GFI, TLI, RMSEA, and CFI, which were within acceptable criteria. The results indicate that transformational leadership and organizational culture have a significant positive influence on the work environment, while the work environment does not significantly influence employee performance. The work environment mediates the relationship between transformational leadership and employee performance, but does not mediate the relationship between organizational culture and employee performance. These findings confirm that in the context of Islamic banking, particularly at Bank Muamalat, employee performance is more influenced by transformational leadership and organizational culture than by the work environment alone. Therefore, human resource management strategies need to strengthen the integration of values, promote strong culture-based leadership, and create a more conducive work environment to enhance employee performance productivity
Copyright (c) 2025 Mochammad Khoiruddin, Ronny Malavia Mardani , Muhammad Ridwan Basalamah https://creativecommons.org/licenses/by-sa/4.0
Green Marketing Drives Sustainability Via Innovation in Heritage Enterprises
This study examines the strategic role of green marketing in promoting business sustainability through the mediating effect of green innovation, utilizing Puing Tenane, a cultural heritage enterprise in Lamaholot, East Nusa Tenggara, as the focal case. Anchored in Dynamic Capabilities Theory, the research explores how externally oriented marketing efforts foster internal innovation and long-term sustainability in heritage-based enterprises. A quantitative design was adopted, using a structured questionnaire distributed to 150 respondents selected through snowball sampling across East Flores, Adonara, Solor, and Lembata. The data were analyzed using Structural Equation Modeling with the partial least squares (SEM-PLS) technique. The results reveal that green marketing enhances sustainability, both directly and indirectly, by stimulating innovation with in resource-constrained traditional businesses. These findings underscore the dual role of eco-marketing as both a communication strategy and driver of adaptive capability. Environmentally conscious branding and consumer education significantly impact operational transformation, particularly in enterprises rooted in local traditions. The study contributes to theoretical development by contextualizing capability-building in culturally embedded enterprises and emphasizing alignment between ecological practices and heritage values. It illustrates how sustainability-oriented marketing enhances stakeholder engagement and fosters innovation that improves market relevance and organizational resilience. Practically, this research offers insights for artisans, business leaders, and policymakers on embedding environmental values into heritage branding and production. Emphasis is placed on culturally grounded training, certification schemes, and digital storytelling that elevate sustainability narratives. The study invites further exploration into diverse heritage-based enterprises and provides a strategic pathway for achieving sustainability through innovation, culture, and ecological responsibility.
Copyright (c) 2025 Mudmainna, Salmah Sharon, Gracela Marisa Sanapang https://creativecommons.org/licenses/by-sa/4.0
Occupational Safety Risk Analysis in Onshore and Offshore Pipe Coating Processes at Wasco Coating Middle East
This study aims to analyze occupational safety risks in the onshore and offshore pipe coating process at Wasco Coating Middle East. The approach used is descriptive qualitative with data collection techniques through in-depth interviews, field observations, and documentation. Informants consisted of field workers, supervisors, and HSE officers selected purposively. Data analysis was conducted using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results show that the main risks in the coating process include exposure to hazardous chemicals, high noise, potential physical accidents, and ergonomic risks. Although the company has implemented an occupational safety system, its effectiveness is still influenced by worker compliance, production pressure, and the complexity of the offshore project. This study recommends strengthening the safety culture and increasing risk-based training to reduce the potential for workplace accidents.
Copyright (c) 2025 Edy Kurniawan, Syahrir, Nurianti HS https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work Motivation and Work Environment on the Performance of Employees at the Barru Regent's Office in 2020-2024
The purpose of this study was to determine the Influence of Work Motivation and Work Environment on the Performance of Employees at the Barru Regency Regent's Office The analysis method used in this study is multiple linear regression analysis, T test, F test, correlation analysis and determination. The results of the study indicate that the hypothesis of work motivation on Employee Performance is accepted on the basis of a calculated T value of 6.329 which is greater than the T table value of 1.6643, in addition, the hypothesis of the work environment on Employee Performance is accepted on the basis of a calculated T value of 4.687 which is greater than the T table value of 1.6643. the results of the calculation on the F test show that Work Motivation and Work Environment have a simultaneous effect on Employee Performance on the basis of a calculated F value of 67.280 which is greater than the F table 3.11. then the results of the correlation coefficient test show that Work Motivation and Work Environment have a strong relationship with employee performance, then based on the results of the determination test, it shows that the contribution of Work Motivation and Work Environment is 62.1% to the Employee Performance variable.
Copyright (c) 2025 Andi Marwati, Syahrir, Adrianah https://creativecommons.org/licenses/by-sa/4.0
The Relationship between Recruitment and Selection Methods with Human Resource Quality in the Shipping World: A Case Study on PT. Lighthouse Linta Sindo Shipping Company
The purpose of this study is to analyze the relationship between recruitment and selection methods with the quality of human resources in the shipping world, specifically at PT. Pelayaran Mercusuar Linta Sindo. Data collection methods used were observation, literature study, and interviews. The data analysis used was descriptive qualitative. The results of the study indicate that the recruitment and selection methods to obtain the quality of the company's human resources have been carried out according to predetermined procedures. The requirements for the recruitment method begin with the submission of prospective workers until the ratification of the transfer order and work agreement. The recruitment method is adjusted between the abilities and competencies of job applicants and the company's needs, so that no jobs are filled by people who do not match their abilities and skills. Obstacles encountered in the recruitment method include incomplete applicant certificates and expired certificates, thus hampering the administrative selection or filing process. The recruitment and selection method is to identify areas of improvement and improve the quality of workers.
Copyright (c) 2025 Andi Nasrun Cahyadi, Syahrir, Andi Arwinda Wildam https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Relationship between Job Satisfaction and Employee Performance at the Sudiang Samsat Office, Makassar City
This study aims to analyze the relationship between job satisfaction and employee performance. This study uses a quantitative approach with an explanatory type. The study population was all 55 Samsat Sudiang employees who were also sampled through census techniques. Data collection was carried out through observation, interviews, and questionnaires. Data analysis techniques used Crosstab and Kendall's Rank. The results of the study indicate that there is a positive and significant relationship between job satisfaction and employee performance, with a Kendall's Tau correlation coefficient of 0.671 and a significance of 0.000. The Z test produced a value of 7.234 > 1.96, which strengthens the evidence of the significance of the relationship. The coefficient of determination of 45% indicates that job satisfaction contributes 45% to the variation in employee performance, while the other 55% is influenced by other external factors. This finding implies that efforts to improve employee performance need to be preceded by increasing job satisfaction through improvements in the compensation system, work environment, and relationships between superiors and subordinates. This study provides recommendations for strengthening internal policies based on welfare and developing employee capacity on an ongoing basis.
Copyright (c) 2025 Cynthia Ayu Yulianto, Syahrir, Nur Apriyani https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Role of Traffic Police Competence in Efforts to Reduce Congestion Levels on Highways
Traffic congestion is a common problem faced by transportation modes in Indonesia, including Makassar City. This study aims to analyze the role of traffic police competence in reducing road congestion. Using a qualitative descriptive approach, data were obtained through in-depth interviews and participant observation with Makassar City Police Traffic Unit personnel and road users. The results show that traffic police competence, including technical skills, communication skills, digital technology mastery, and professionalism, significantly influences the effectiveness of traffic control. Although most personnel have adequate understanding and experience, there is variation in task implementation, particularly in mastery of technological systems and educational approaches to the public. This study concludes that competency improvement must be accompanied by continuous training, equitable distribution of resources, and cross-sectoral institutional synergy to achieve more efficient traffic management.
Copyright (c) 2025 Suharlan Pasangka, Syahrir, Nurhaedah https://creativecommons.org/licenses/by-sa/4.0
Exploring the Impact of Brand Identity and Brand Image on Gen Z's Repurchase Intention through Customer Satisfaction in E-Commerce
This research is motivated by the increasing consumption of cosmetic products among Gen Z, especially Wardah brand lip products through e-commerce platforms in Padang City. The main objective of this study is to analyze the effect of brand identity and brand image on customer satisfaction and repurchase intention, and test the role of customer satisfaction as a mediating variable. This research uses a quantitative approach with a causal research type and survey method through distributing questionnaires to 155 female Gen Z respondents who use E-commerce. The data analysis technique was carried out with Structural Equation Modeling (SEM) using SmartPLS 3.0. The results showed that brand identity has no positive and significant effect on customer satisfaction and repurchase intention and brand image has a positive and significant effect on customer satisfaction and repurchase intention. Customer satisfaction is also proven to have a significant influence on repurchase intention and only partially mediates the relationship between brand image and repurchase intention. The conclusion of this study confirms the importance of strengthening brand identity and image to increase customer satisfaction and loyalty. These findings provide strategic implications for the marketing development of local brands such as Wardah in reaching digital native consumers more effectively.
Copyright (c) 2025 Abir Yhasmin Hutasuhut, Verinita, Eri Besra https://creativecommons.org/licenses/by-sa/4.0
The Influence of Interpersonal Conflict and Job Stress on Counterproductive Work Behavior: The Mediating Role of Job Dissatisfaction
This study aims to analyze the influence of interpersonal conflict and job stress on counterproductive work behavior (CWB), with job dissatisfaction as a mediating variable. The research was conducted among employees of the Perumda Air Minum Office in Padang City, using a probability sampling technique through cluster sampling involving 160 employees. Data were analyzed using the Structural Equation Modeling (SEM) method with the assistance of SmartPLS software. The results indicate that both interpersonal conflict and job stress have a positive and significant effect on counterproductive work behavior. Furthermore, job dissatisfaction also has a positive and significant influence on counterproductive work behavior. Job stress is found to have a direct and significant effect on job dissatisfaction, whereas interpersonal conflict does not significantly affect job dissatisfaction. Job dissatisfaction is proven to mediate the relationship between job stress and counterproductive work behavior, but it does not mediate the relationship between interpersonal conflict and counterproductive work behavior. These findings offer important implications for organizations in managing interpersonal conflict and job stress, with the aim of enhancing job satisfaction and minimizing the emergence of counterproductive behaviors in the workplace.
Copyright (c) 2025 Olivia Salsabila Fanesa; Harif Amali Rivai, Donard Games https://creativecommons.org/licenses/by-sa/4.0
The Impact of ESG Listing on Firm Value in Indonesia: An Analysis Before and During the Covid-19 Pandemic
Awareness of environmental, social, and corporate governance (ESG) issues is increasing, encouraging companies to adopt sustainable practices. This study analyzes the effect of ESG listings on firm value in Indonesia, considering the periods before and during the Covid-19 pandemic. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) during 2017–2023, with ESG listings measured using the SRI-KEHATI index. The results show that ESG listings have a positive effect on firm value, indicating that companies with good ESG performance tend to have higher valuations. However, the moderation results indicate that the Covid-19 pandemic did not significantly strengthen the relationship between ESG listings and company value. These findings emphasize the importance of ESG in creating value for companies, although the role of ESG in dealing with crises such as the pandemic still requires further research.
Copyright (c) 2025 Salsabila Putri Dewantoro, Anna Retnawati https://creativecommons.org/licenses/by-sa/4.0
The Influence of Education and Training on Employee Performance Secretariat of the Regional People's Representative Council (DPRD) Barru Regency 2021 - 2024
The aim of this study is to determine the influence of education and training on the performance of employees of the Secretariat of the Regional People's Representative Council (DPRD) of Barru Regency. The analysis method used in this study is multiple linear regression analysis, T test, F test, correlation analysis and determination. The results of the study indicate that the hypothesis of Education on Employee Performance is accepted on the basis of the calculated T value of 2.516 which is greater than the T table value of 1.7340. In addition, the hypothesis of Training on Employee Performance is accepted on the basis of the calculated T value of 2.628 which is greater than the T table value of 1.7340. The results of the F test calculation show that Education and Training have a simultaneous effect on Employee Performance on the basis of the calculated F value of 14.789 which is greater than the F table value of 3.55. Then the results of the correlation coefficient test show that Education and Training on employee performance have a strong relationship, then based on the results of the determination test it shows that the contribution of Education and Training is 58% to the Employee Performance variable.
Copyright (c) 2025 Hendrayani, Syahrir, Edi Jusriadi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Service Quality Dimensions on Public Satisfaction at the Balusu Sub-district Office, Barru Regency
The purpose of this study is to determine the Influence of Service Quality Dimensions on Public Satisfaction at the Balusu District Office, Barru Regency. The analytical methods used in this study are simple linear regression analysis, T test, correlation analysis and determination. The results of the study indicate that the hypothesis of service quality dimensions on public satisfaction is accepted on the basis of the calculated T value of 5.549 which is greater than the T table value of 1.7108 then the results of the correlation coefficient test show that the service quality dimensions on public satisfaction have a strong relationship, then based on the results of the determination test shows that the contribution of service quality dimensions is 54.4% to the public satisfaction variable.
Copyright (c) 2025 Warni, Syahrir, Musralin https://creativecommons.org/licenses/by-sa/4.0
Mediation Analysis, Moderation of Digital Transformation and Fintech Adoption and the Role of Financial Literacy in Improving Sustainable Performance
The banking industry is currently in an era of rapid transformation, driven by advances in digital technology and innovation in the financial sector. These changes create opportunities and challenges for banks in maintaining competitiveness and improving sustainable performance. This study aims to explore how increasing financial literacy can strategically influence the relationship between digital transformation, Fintech adoption, and competitive sustainability. The type of research used in this study is quantitative. The population in this study consists of employees of Bank BSI under the Malang Area Office. Using a simple random sampling technique. To measure the sample size to be studied, the researcher used the Slovin formula. Data analysis used Structural Equation Modeling, Partial Least Square (SEM PLS) techniques. The results of the study show that digital transformation has a positive effect on sustainable performance. Digital Transformation has a positive effect on fintech adoption. Fintech adoption has a positive effect on sustainable performance. The results also show that fintech adoption significantly mediates the relationship between digital transformation and sustainable performance. Digital transformation, financial literacy on fintech adoption shows a significant moderating effect. This can be explained that individuals with high financial literacy tend to be more selective in adopting new technology.
Copyright (c) 2025 Yahsyallah, Ronny Malavia Mardani, Nurhidayah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Literacy and Social Media on Gold Investment Interest Through Costumer Trust BSI Malang SOETTA
This study aims to analyze the influence of financial literacy on trust, analyze the influence of social media on trust, analyze the influence of financial literacy on investment interest, analyze the influence of social media on investment interest, analyze the influence of trust on investment interest, and analyze the influence of financial literacy on investment interest through trust. The sample in this study involved 183 customers. The data analysis technique used AMOS. The results of the analysis show that financial literacy influences trust. Social media influences trust. Financial literacy influences investment interest. Social media influences investment interest. Trust influences investment interest. Financial literacy influences investment interest through trust. Social media influences investment interest through trust.
Copyright (c) 2025 Yulitasari Mila Dewi, Ronny Malavia Mardani, Nurhidayah https://creativecommons.org/licenses/by-sa/4.0
Marketing Strategy to Increase the Portfolio of Berkah Pension Financing Products at PT. Bank Syariah Indonesia Medan City
Bank Syariah Indonesia's Berkah Pension Financing product has significant potential, but its portfolio remains suboptimal despite intensive marketing strategies. This study aims to assess the effectiveness of marketing strategies in enhancing this product portfolio. A qualitative method was used, with a systematic literature review of articles from Scopus and Google Scholar. The results indicate that the marketing mix, sharia approach, and digitalization have a positive impact on customer interest, but are still hampered by low technology literacy and adoption among retirees. A more integrated and educational strategy is needed to support sustainable product growth. Keywords: Marketing Strategy, Sharia Financing, Sharia Bank
Copyright (c) 2025 Fairuz Azzahra Irsyad Zahra, Marliyah, Atika https://creativecommons.org/licenses/by-sa/4.0
Analysis of Social Media in Enhancing the Popularity and Reliability of Financial Statements Based on SAK EMKM
Micro, Small, and Medium Enterprises (MSMEs) are crucial to national economies, yet they face challenges with reliable financial reporting and low adoption of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Digital technology, especially social media, offers opportunities to enhance business visibility and financial transparency. This study analyzes social media's role in improving MSME popularity and financial statement reliability based on SAK EMKM. Using a descriptive qualitative approach, this study conducts a case study of MSME "dr. Kupi" in East Medan, collecting data via in-depth interviews and documentation. Findings indicate that strategic social media use, particularly on Instagram, significantly boosts popularity and community engagement through unique product promotion and interactive events. However, despite a high awareness of financial recording's importance and a partial transition to digital bookkeeping, a notable lack of familiarity with SAK EMKM challenges reporting reliability, although the owner is open to learning. This highlights a critical gap between digital marketing prowess and standardized financial management capabilities in the studied MSME.
Copyright (c) 2025 Muhammad Trinanda, Nurbaiti Nurbaiti, Yenni Samri Juliati Nasution https://creativecommons.org/licenses/by-sa/4.0
Oyster Mussels (Crassostrea gigas) Analys Financial Feasibility (Case Study in Seishin Company) in Hyogo, Japan
Japan is known as one of the largest oyster cultivitation in the world. This research aims to analyze the financial feasibility of prospects of cultivitation oyster in Sakoshi, Hyogo prefecture, Japan. The analysis of investment evalution criteria in this study based on financial analysis methods which include, investments cost, operasional costs, Revenue Cost Ratio(R/C) and Break Even Point (BEP). To analyza financial feasibility, investment assessment criteria are used including Net Present Value (NPV), Internal Rate Return (IRR), Net Benefit Cost Ratio (Net B/C) and Payback Period (PP). Based on data analysis, it was obtained that the R/C value was 2.154 and Break Even Point was 3.421 kg. In the calculation of financial feasibility analysis, NPV value was obtained at ¥ 96,788,973, IRR value of 83%, Net B/C value of 2.154 and the Paypack Period for 1.17 years. Base from results of this research, oyster cultivation in Sakoshi, Hoyogo Prefecture, Japan is very feasible and profitable to do and develop in the future.
Copyright (c) 2025 Adam Herman, Yudi Nurul Ihsan, Ine Maulina https://creativecommons.org/licenses/by-sa/4.0
Exploring the Influence of Work-Life Balance and Perceived Organizational Support on Employee Engagement: Job Satisfaction as a Mediator Among Millennials
This study aims to analyze the influence of work life balance and perceived organizational support on employee engagement, with job satisfaction as a mediating variable, among Millennial employees at PT Semen Padang. The research employed a quantitative approach with an explanatory research design. Data were collected through an online survey distributed via Google Forms to 221 respondents. The data were analyzed using Partial Least Square – Structural Equation Modelling (PLS-SEM). The results indicate that work life balance has a positive and significant effect on both employee engagement and job satisfaction. Perceived organizational support does not have a direct effect on employee engagement but has a positive and significant effect on job satisfaction. Furthermore, job satisfaction significantly influences employee engagement and mediates the relationships between work life balance and employee engagement, as well as between perceived organizational support and employee engagement.
Copyright (c) 2025 Risa Rizki Primayani, Harif Amali Rivai, Hendra Lukito https://creativecommons.org/licenses/by-sa/4.0
Inventory Management Analysis in Supporting Production Sustainability: A Case Study of a Catering MSME in South Tangerang
The rapid growth of MSMEs (Micro, Small, and Medium Enterprises) in South Tangerang City, projected to reach 114,000 businesses by 2024, demonstrates the sector’s significant contribution to the local economy, particularly in culinary fields such as catering services. This study aims to analyze inventory management practices among MSME catering businesses in South Tangerang (UCTS) to support production continuity and enhance customer satisfaction. Proper inventory management is crucial for maintaining raw material quality, reducing storage costs, and ensuring timely service. Employing a qualitative approach with a case study design, the research involved four purposively selected UCTS business owners. Data collection techniques included in-depth interviews, direct observations, and documentation. Findings indicate that inventory is managed selectively based on the nature of the raw materials. Perishable goods such as cassava, chicken, fish, and shrimp are procured daily through long-term relationships with trusted suppliers, while durable items like rice, cooking oil, and spices are stored in limited quantities to anticipate large orders. The success of inventory management is supported by strong communication and mutual trust between business owners and suppliers. The study reveals that effective inventory control helps prevent stockouts, minimize waste, and ensure business continuity. The findings conclude that UCTS businesses have implemented efficient and adaptive inventory strategies aligned with their operational needs. The implications of this study include cost efficiency, smoother production processes, reduced risk of spoilage or obsolescence, enhanced competitiveness, and stronger supply chain relationships. This research is limited to members of the UCTS catering community in South Tangerang and does not include MSMEs from other communities or sectors.
Copyright (c) 2025 Anton PW Nomleni, Wijil Nugroho, Ribka Gracia, Angel Andromeda Persius https://creativecommons.org/licenses/by-sa/4.0
The Shifting Dynamics of Work-Life Balance for Accounting Lecturers: Insights from Remote and Hybrid Teaching Models
This study seeks to address to finding a balance between work, family, and personal well-being is not only crucial for the professional success of faculty members but also for their mental and physical health by examining how the shift to remote and hybrid work models impacts the work-life balance of accounting lecturers. This study used a qualitative online survey to gather a wide range of perspectives and experiences from accounting lecturers that employed a ‘Big Q’ approach, using open-ended questions to encourage detailed and reflective responses. To identify common themes and patterns within the data, thematic analysis was used. The findings suggest that remote work has profound implications for both the personal and professional lives of accounting lecturers, affecting their work-life balance, productivity, and overall work dynamics. While remote work offers considerable benefits, such as increased flexibility and improved work-life balance, it also presents challenges that must be carefully managed to maximize its positive impact. The findings of this study complement accounting literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from accounting lecturer work and propose solutions for university to improve work-life balance in a work setting. While this study provides valuable insights, future research should focus on longitudinal studies to better understand the sustained effects of remote work on academic performance, job satisfaction, and career longevity.
Copyright (c) 2025 Abrar Amri, Dara Soufyan, Rimal Mahdani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Effective Communication on the Understanding of the Independent Curriculum in Grade X Students of Pasundan 1 Vocational School, Bandung
Effective communication is one of the important factors in the learning process, including in the implementation of the Merdeka Curriculum which is currently being implemented in various educational institutions in Indonesia. With good communication between teachers and students, the understanding conveyed regarding the material and concepts of the Merdeka Curriculum will be more easily achieved. This study aims to determine the extent to which effective communication can influence the understanding of Grade X Students of SMK Pasundan 1 Bandung towards the Merdeka Curriculum. This study uses a quantitative approach with a survey method to measure the influence of the independent variable, namely effective communication (Variable X), on the dependent variable, namely students' understanding of the Merdeka Curriculum (Variable Y). This study aims to determine the influence of the dimensions of Effective Communication on the Understanding of the Merdeka Curriculum in SMK Pasundan 1 Bandung students. The results of the analysis show that partially, the Respect and Humble dimensions have a positive effect, respectively by 11.57% and 2.96%, while Empathy, Audible, and Clarity show a negative effect of -9.57%, -2.78%, and -1.92%. These findings indicate that the teacher's attitude of mutual respect and humility is more encouraging for student understanding, compared to the aspects of empathy, audibility, and clarity of messages that have not been optimized in the learning process. With data analysis and a path analysis approach, this study is expected to be able to provide an overview of the relationship between effective communication and improving the quality of learning in the school.
Copyright (c) 2025 Yulia Segarwati, Zahrah Nabila Azka, Rafi Rizalul Haq, Salsabila Rizqan Daru https://creativecommons.org/licenses/by-sa/4.0
The Role and Authority of Class I Auctioneers in Indonesia within the Framework of State Administrative Law
This study analyzes the position and authority of Class I Auction Officials in Indonesia from the perspective of state administrative law. The research finds that the legal basis for the position and authority of Class I Auction Officials is a ministerial regulation, not a law, which contradicts the legal requirements for authentic deeds as stipulated in Article 1868 of the Civil Code. The current system grants the Ministry of Finance the dual role of regulator and executor of auctions, which raises concerns about independence and neutrality. This dual role can lead to legal uncertainty because the official's authority is based on ministerial delegation rather than attribution from a higher law. The ideal arrangement, from a state administrative law perspective, would be to establish a clear legal framework at the level of a law (undang-undang) to regulate the position, authority, and recruitment of Class I Auction Officials. This would ensure their independence and neutrality. It is suggested that the role of auction officials be given to professionals outside the civil service, while the Ministry of Finance should act as a supervisor to prevent conflicts of interest and ensure a fair and just auction process. This would align the Indonesian auction system with the principles of good governance and legal certainty.
Copyright (c) 2025 Lydia Fransiscani Br. Turnip https://creativecommons.org/licenses/by-sa/4.0
Mining Companies' Responsibilities to the Environment and Communities Affected by Nickel Downstreaming: A Maslahah Perspective
Nickel downstreaming is part of the national development policy that is expected to have a significant positive impact on the country's economy. However, negative impacts such as environmental damage and the unfulfilled rights of communities around mining areas are crucial due to mining activities, so that the company's legal responsibility for these impacts needs to be studied more deeply. This study aims to examine the impact of nickel downstream mining on the environment and society and the company's legal responsibility viewed from a maslahah perspective. As a normative legal research, the approach used is a legislative and conceptual approach, data collection is carried out through document studies which are then processed and analyzed qualitatively. The results of the study indicate that the impact of nickel downstreaming on the environment causes a reduction in biodiversity, decreased soil fertility and air quality, and the occurrence of river and sea water pollution around the mining site. This also certainly has an impact on the community, both in terms of health, one of which is ISPA, from a socio-economic perspective such as loss of livelihood, as well as from the perspective of customs and culture that distorts traditional rules and norms. Based on the legislation, the company can be held accountable criminally, civilly, and even administratively. This aligns with the principle of maslahah, which requires companies to be responsible. Therefore, companies must provide compensation to the community and improve the environment.
Copyright (c) 2025 Salsabila Athirah.R, Cahaya Permata https://creativecommons.org/licenses/by-sa/4.0
The Effect of Compensation Training Andjob Satisfaction Towards Employee Retention at Cv. Smile Auto Service Makassar
This study uses a quantitative method with 61 respondents. The results show that the Training variable (X₁) has a positive and significant effect on Employee Retention (Y), with a regression coefficient value of 0.246 and a significance value of 0.000 <0.050, so that H₀is rejected and H₁is accepted, the Compensation variable (X₂) has a positive and significant effect on Employee Retention, with a regression coefficient value of 0.101 and a significance value of 0.030 <0.050, so that H₀is rejected and H₁is accepted, the Job Satisfaction variable (X₃) has a positive but insignificant effect on Employee Retention, with a regression coefficient value of 0.036 and a significance value of >0.050, so that H₀is accepted and H₁is rejected. Simultaneously, training, compensation, and job satisfaction have a significant effect on employee retention, with a calculated F value > from the F table and a significant value of 0.000 <0.050. These findings indicate that increased training and effective compensation can improve employee retention, while job satisfaction requires strengthening other supporting factors.
Copyright (c) 2025 Ilham Hidayat, Samsul Rizal, Andi Jam'an https://creativecommons.org/licenses/by-sa/4.0
The Effect of Service and Competence on The Performance of The Commissioners of The Code of Ethics Enforcement Commission of Muhammadiyah University of Makassar
This study aims to determine the influence of service and competence on the performance of commissioners of the Code of Ethics Enforcement Commission at Muhammadiyah University of Makassar. This research method is quantitative. Based on the research results and discussions regarding the influence of service and competence on the performance of commissioners of the Code of Ethics Enforcement Commission at Unismuh Makassar, it is concluded that service has a positive and significant effect on commissioner performance. This is proven by the hypothesis test: the calculated t-value for service is 4.408 > the table t-value of 0.166, with a sig. value of 0.004 < the significance level (0.05). Competence has a positive and significant effect on commissioner performance. This is proven by the hypothesis test: the calculated t-value for commissioners is 8.557 > the table t-value of 0.166, with a sig. value of 0.000 < the significance level (0.05).
Copyright (c) 2025 Sulaiman, Edi Jusriadi, Andi Jam'an https://creativecommons.org/licenses/by-sa/4.0
The Influence of Audit Findings, Intergovernmental Transfers, and Leverage on Government Financial Performance
This study was conducted to examine the influence of audit findings, intergovernmental transfers, and leverage on the financial performance of regency/municipal governments in South Sumatra Province, which is classified as very low based on the percentage of financial independence. The research employed a quantitative approach using secondary data obtained from the official website www.bpk.go.id. The population included 17 regencies/municipalities in South Sumatra Province, with a sample consisting of 349 observation units. The sample was selected using a saturated sampling technique. Hypothesis testing was carried out using multiple linear regression analysis and Eviews 12 software. The results of this study demonstrate that, partially, audit findings and leverage have no effect and are not significant on the financial performance of local governments in South Sumatra Province. Conversely, intergovernmental transfers significantly affect the financial performance of regency and municipal governments in South Sumatra Province. Simultaneous testing shows that the variables of audit findings, intergovernmental transfers, and leverage together have a significant effect on the financial performance of regency and municipal governments in South Sumatra Province.
Copyright (c) 2025 Prisca Laura, Rita Martini, Okky Savira https://creativecommons.org/licenses/by-sa/4.0
The Influence of Regional Original Income, General Allocation Funds, and Budget Surplus Calculations on Regional Expenditures of Regencies/Cities in Bengkulu Province
This study aims to examine the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Surplus Budget (SiLPA) on Regional Expenditure in Regencies/Cities in Bengkulu Province for the 2019-2023 period. This study uses secondary data obtained from the Budget Realization Report (LRA) of local governments sourced from the Supreme Audit Agency of the Republic of Indonesia (BPK RI) with a sample of 10 Regencies/Cities in Bengkulu Province. The research method used is a quantitative approach with multiple linear regression analysis techniques to examine the relationship between variables. The results show that PAD has a negative and significant effect on regional expenditure, DAU has a positive and significant effect, while SiLPA has no significant effect. This finding indicates the existence of the Flypaper Effect phenomenon, where central transfer funds influence expenditure more than regional original revenue.
Copyright (c) 2025 Imas Khairunisa, Maria, Indriani Indah Astuti https://creativecommons.org/licenses/by-sa/4.0
Social Capital and Community Resilience to Tidal Flooding: A Sociological Study in the Coastal Area of Pontianak City
This study aims to analyze the influence of social capital on community resilience in facing tidal flooding in Pontianak City, West Kalimantan. A mixed methods approach was used, combining a quantitative survey of 300 respondents and qualitative interviews with community leaders, fishermen, and village officials. Social capital variables were measured through the dimensions of trust, social networks, and mutual aid norms, while community resilience variables included adaptive capacity, collective capacity, access to resources, and post-disaster recovery. Quantitative analysis results indicate that social capital has a highly significant impact on community resilience, with an R² value of 0.974 and significance of 0.000. Dimensions of inter-resident trust, participation in social groups, and mutual aid norms were found to be dominant factors in strengthening coastal community resilience. Qualitative analysis reinforces these findings by describing adaptive and collective community responses, such as building stilt houses, activating mutual aid, and strengthening coordination with external parties such as the government and NGOs. Both quantitative and qualitative results indicate that social capital functions as a key mechanism in strengthening the resilience of Pontianak communities against tidal flooding. This study underscores that disaster risk reduction strategies in the coastal areas of West Kalimantan require not only structural interventions but also the strengthening of social capital as the foundation of community resilience
Copyright (c) 2025 Baharuddin https://creativecommons.org/licenses/by-sa/4.0
Digitalization of MSME Accounting in Meeting Recording Standards Based on SAK EMKM in Putra Mandiri Transportation Services With The Akuntansiku Application
Finance is crucial in a business, so the preparation of financial reports according to standards needs to be done in order to know the condition of the business and business finances. This study was conducted to determine the application of digitalization of MSME financial reports and the conformity of recording based on SAK EMKM. The study was conducted using a qualitative method by implementing the Akuntansiku application and the conformity of the application with SAK EMKM carried out at the Putra Mandiri Transportation Service Business which had not implemented financial recording according to standards. The results of the study stated that the application of financial report preparation with the Akuntansiku Application presented a Financial Position Report in 2024 which presented Assets of Rp. 1,087,991,000; Liabilities of Rp. 108,870,000; and Equity of Rp. 979,121,000. The 2024 Profit and Loss Report which presented business income and other income of Rp. 663,955,000; expenses and other expenses of Rp. 310,478,000; and obtained a net profit of Rp. 71,537,000. The implementation of the Akuntansiku Application is suitable for use by Putra Mandiri businesses and other MSME actors because it has complied with the EMKM SAK
Copyright (c) 2025 Novi Rahmawati, Muhammad Syahbudi, Rahmat Daim Harahap https://creativecommons.org/licenses/by-sa/4.0
Effect of Enterprise Risk Management on Company Value with Profitability and Capital Structure as Moderation Variables in LQ45 Companies (period 2020-2023)
This study aims to analyze the effect of implementing Enterprise Risk Management (ERM) based on the COSO framework on firm value, considering profitability and capital structure as moderating variables. Firm value is an important indicator in reflecting the performance and prospects of an entity, especially in the context of companies included in the LQ45 index on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data obtained from annual reports and stock market information of LQ45 companies during the 2020–2023 period. The analysis method used is moderated regression to test the relationship between ERM and firm value, as well as the moderating role of profitability (measured by Return on Assets) and capital structure (measured by Debt to Equity Ratio). The results of the study indicate that ERM has a positive effect on firm value. In addition, profitability and capital structure are proven to strengthen the relationship. These findings emphasize the importance of integrated risk management and strengthening internal financial performance to increase firm value amidst maximum market dynamics.
Copyright (c) 2025 sharfina sharfina, Deannes Isynuwardhana https://creativecommons.org/licenses/by-sa/4.0
The Role of Accounting Information Systems And Technology Innovation on Financial Performance and Business Risks of Msmes
Accounting Information Systems (AIS) play a crucial role in managing corporate finances, improving the efficiency, accuracy, and transparency of transaction recording and financial reporting. They help management make informed decisions. The use of information technology helps identify potential risks early, monitor conditions in real time, and respond more quickly and precisely. Business risks faced by SMEs include financial and operational risks, reducing the risk of human error, strengthening accountability, and improving internal controls, thus minimizing misuse of funds. The application of technology has a positive impact on SMEs, increasing operational efficiency and competitiveness. SMEs support sales transactions, promotional media, and simplify transaction data storage, build business relationships, and control business operations. These can be done anywhere, regardless of time and space
Copyright (c) 2025 Yeni Triyana, David Pangaribuan, Wahid Ansori https://creativecommons.org/licenses/by-sa/4.0
Student Competencies: Hard Skills and Soft Skills Their Influence on Students' Job Readiness
This study aims to determine the influence of hard skills and soft skills on student job readiness at a private economics and business faculty in Surabaya. This research is a quantitative descriptive study. The subjects were students who were active in organizations and had participated in internship programs. The sample size was 60 students (Class of 2021). Purposive sampling was used because the subjects had certain characteristics that matched the research objectives. Based on these criteria, the study respondents consisted of 37 students majoring in management and 23 students majoring in accounting. Data analysis was performed using the partial least squares (PLS) method. The results showed that hard skills and soft skills have a positive and significant influence on student job readiness.
Copyright (c) 2025 Rina Fadilah, Kustini Kustini https://creativecommons.org/licenses/by-sa/4.0
Analysis of Pipe Coating Resistance to Internal and External Corrosion: An Experimental Study in the Laboratory PT Bredero Shaw Indonesia
This study aims to analyze the resistance of pipe coatings to internal and external corrosion through experimental studies in the laboratory of PT Bredero Shaw Indonesia. Two types of coatings, namely Fusion Bonded Epoxy (FBE) and Polypropylene (PP), were tested through laboratory simulations using the Salt Spray Test Method (ASTM B117), hydrocarbon-based internal corrosion tests, as well as electrochemical impedance (EIS) measurements and adhesion tests (pull-off tests). The research design used a descriptive experimental test approach with analysis of impedance values and adhesion strength. The experimental results showed that PP coatings had higher resistance to external corrosion, while FBE coatings were superior in adhesion strength to internal pressure. Laboratory simulations proved effective in evaluating coating performance under extreme environmental conditions and can be used as a basis for selecting industrial pipe protectors. These findings encourage the importance of using coating systems that are appropriate to the operational characteristics of the pipe.
Copyright (c) 2025 Rudianto, Syahrir, Riswan https://creativecommons.org/licenses/by-sa/4.0