JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Discipline: JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November) Indexed by:
Perbandingan Literature mengenai Dampak Perkembangan E-Commerce terhadap UMKM di Indonesia
Perkembangan teknologi informasi dan internet telah mendorong pertumbuhan e-commerce yang memberikan berbagai dampak bagi UMKM di Indonesia. Penelitian ini menggunakan metode studi literatur dengan pendekatan kualitatif untuk menganalisis hasil penelitian terdahulu mengenai pengaruh e-commerce terhadap UMKM. Hasil kajian menunjukkan bahwa e-commerce mampu memperluas pasar, meningkatkan penjualan dan pendapatan, memperkuat daya saing, serta mendukung transformasi digital dan peluang ekspor. Namun, tantangan seperti rendahnya literasi digital, keterbatasan infrastruktur dan modal, keamanan data, serta persaingan usaha mengharuskan adanya kolaborasi antara pemerintah, platform digital, lembaga keuangan, dan pelaku UMKM untuk mendukung perkembangan yang berkelanjutan.
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Pengaruh Pengangguran terhadap Tingkat Kemiskinan di Daerah Terpencil di Indonesia: Tinjauan Literatur
Studi ini bertujuan untuk meneliti dampak pengangguran terhadap tingkat kemiskinan di daerah terbelakang di Indonesia melalui pendekatan tinjauan pustaka. Sumber data meliputi sepuluh artikel jurnal nasional dan internasional yang diterbitkan antara tahun 2017 dan 2026, yang diperoleh dari Google Scholar dan jurnal terakreditasi Sinta 1–5. Sintesis hasil menunjukkan bahwa pengangguran memiliki dampak positif dan signifikan terhadap kemiskinan di sebagian besar daerah yang diteliti, meskipun polanya bervariasi di berbagai daerah. Peningkatan Indeks Pembangunan Manusia (IMB) dan akses pendidikan telah terbukti menjadi strategi paling efektif untuk mengurangi kemiskinan, sementara pertumbuhan ekonomi belum mampu secara langsung mengurangi kemiskinan karena dominasi sektor informal yang berproduktivitas rendah. Mengingat sifat struktural dan multidimensional kemiskinan di daerah terbelakang, diperlukan kebijakan terpadu yang mencakup pengembangan sumber daya manusia, pengembangan infrastruktur, dan implementasi kebijakan tindakan afirmatif yang konsisten sebagai landasan pengentasan kemiskinan berbasis bukti di daerah terbelakang di Indonesia.
PENGARUH PERTUMBUHAN SEKTOR JASA PENDIDIKAN TERHADAP KEMISKINAN DI KABUPATEN BANYUMAS TAHUN 2020-2024
Abstract. The educational services sector in Banyumas Regency has experienced rapid development, yet its sectoral contribution to regional poverty reduction still requires empirical testing. This study aims to analyze the impact of growth in the educational services sector on the poverty rate in Banyumas Regency during the 2020–2024 period. A quantitative method with a simple linear regression analysis approach was used, utilizing secondary time-series data obtained from the Statistics Indonesia (BPS). Hypothesis testing was conducted partially using a significance test (t-test). The results of the study indicate that the educational services sector growth variable has a t-statistic value of -3.878 with a significance level of 0.030 (< 0.05). This research proves that the growth of the educational services sector partially has a significant and negative effect on the poverty rate. An increase in economic performance within the education sector is proven effective in reducing the poverty percentage in Banyumas Regency. Theoretically, this growth creates a local multiplier effect through labor absorption and micro-businesses around educational institutions, as well as strengthening the quality of human capital. The policy implication of this research highlights the importance for the local government to continuously support the expansion and integration of the education sector with the economic sector to achieve a more inclusive poverty reduction. Abstrak. Sektor jasa pendidikan di Kabupaten Banyumas mengalami perkembangan pesat, namun kontribusinya secara sektoral terhadap penurunan kemiskinan daerah masih memerlukan pengujian empiris. Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan sektor jasa pendidikan terhadap tingkat kemiskinan di Kabupaten Banyumas pada periode 2020–2024. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan analisis regresi linear sederhana berbasis data sekunder runtun waktu (time series) yang bersumber dari Badan Pusat Statistik (BPS). Pengujian hipotesis dilakukan secara parsial menggunakan uji signifikansi (Uji t). Hasil penelitian menunjukkan bahwa variabel pertumbuhan sektor jasa pendidikan memiliki nilai t-hitung sebesar -3,878 dengan tingkat signifikansi 0,030 (< 0,05). Penelitian ini membuktikan bahwa pertumbuhan sektor jasa pendidikan secara parsial berpengaruh signifikan dengan arah negatif terhadap tingkat kemiskinan. Peningkatan performa ekonomi pada sektor pendidikan terbukti efektif menurunkan persentase kemiskinan di Kabupaten Banyumas. Secara teoretis, pertumbuhan ini menciptakan multiplier effect lokal melalui penyerapan tenaga kerja dan usaha mikro di sekitar institusi pendidikan, serta memperkuat kualitas modal manusia (human capital). Implikasi kebijakan dari penelitian ini adalah pentingnya pemerintah daerah untuk terus mendukung ekspansi dan integrasi sektor pendidikan dengan sektor ekonomi agar tercipta penurunan kemiskinan yang lebih inklusif.
KEMITRAAN PT PASANGKAYU DAN MASYARAKAT DESA AKO MELALUI PROGRAM CSR ASTRA KREATIF DALAM PENGEMBANGAN USAHA AYAM PETELUR
Abstract. This study analyzes the partnership between PT Pasangkayu a subsidiary of PT Astra Agro Lestari, which operates in the oil palm plantation sector in Pasangkayu Regency, West Sulawesi and the Ako Village community within the framework of a Corporate Social Responsibility (CSR) program entitled Astra Kreatif. This program aims to develop laying hen farming as a strategy to strengthen the economic independence of the local community. This study used a descriptive qualitative approach, collecting data through interviews, observations, and document reviews. The results indicate that the program's implementation, which included the provision of 202 laying hens, production equipment, livestock management training, and ongoing technical support, significantly contributed to increased incomes for beneficiary households. Beyond economic benefits, the program also generated positive social impacts, including strengthened community cooperation, increased participation in productive activities, and enhanced women's economic roles within the household. The study concludes that a collaborative partnership model between the private sector and local communities is an effective strategy for promoting sustainable rural development and improving the well-being of the community.
ANALISIS PORTOFOLIO PRODUK DAN PERENCANAAN STRATEGI BERSAING MENGGUNAKAN MATRIKS BOSTON CONSULTING GROUP (BCG) PADA TOKO SUZIE BAGS CIAMIS
Penelitian ini bertujuan untuk menganalisis posisi pasar dan portofolio produk dari Toko Suzie Bags Ciamis, sebuah Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak dalam penjualan ritel tas fashion dengan memanfaatkan fitur TikTok Live sebagai saluran penjualan digital utama. Di era perkembangan social commerce yang sangat dinamis, UMKM dituntut untuk mengevaluasi keberlanjutan produk dan strategi bersaing mereka secara cermat. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan kuantitatif dengan metode Matriks Boston Consulting Group (BCG). Pengumpulan data dilakukan melalui observasi non-partisipan terhadap aktivitas live streaming serta data laporan keuangan sekunder. Dimensi matriks mengevaluasi Pangsa Pasar Relatif dan Tingkat Pertumbuhan Pasar dari produk tas yang dijual. Hasil penelitian menunjukkan bahwa meskipun lini produk tertentu berhasil menguasai pangsa pasar yang dominan di pasar digital yang berkembang pesat, beberapa kategori produk menghadapi persaingan ketat dengan pertumbuhan yang melambat, memetakan produk pada kuadran yang berbeda. Implikasi penelitian ini merekomendasikan Toko Suzie Bags untuk menerapkan strategi adaptif, khususnya dalam pengalokasian sumber daya dari produk yang kurang produktif ke kategori potensial demi memaksimalkan profitabilitas jangka panjang di lanskap e-commerce.
EFEKTIVITAS KEMITRAAN PUBLIK PRIVAT DALAM PENGELOLAAN PROGRAM PEMBERDAYAAN MASYARAKAT DI DESA MARTAJAYA KABUPATEN PASANGKAYU, KECAMATAN PASANGKAYU
Penelitian ini bertujuan untuk mengetahui efektivitas kemitraan publik privat dalam pengelolaan program pemberdayaan masyarakat di Desa Martajaya Kecamatan Pasangkayu. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Teori yang digunakan adalah teori efektivitas menurut Richard M. Steers. Hasil penelitian menunjukkan bahwa kemitraan publik privat dalam program pemberdayaan masyarakat sudah berjalan cukup baik, namun masih terdapat kendala seperti kurangnya partisipasi masyarakat dan komunikasi yang belum optimal. Oleh karena itu, diperlukan peningkatan koordinasi dan kerja sama antara pemerintah, perusahaan, dan masyarakat agar program dapat berjalan lebih efektif dan berkelanjutan.
PERAN SUPERVISI PENDIDIKAN TERHADAP PENINGKATAN MUTU BELAJAR DAN MENGAJAR
Supervisi pendidikan merupakan salah satu upaya strategis dalam meningkatkan mutu belajar dan mengajar melalui pembinaan profesional guru secara berkelanjutan. Namun, pelaksanaan supervisi di berbagai sekolah masih menghadapi berbagai kendala, seperti keterbatasan kompetensi supervisor, rendahnya pemahaman guru terhadap fungsi supervisi, serta kurang optimalnya komunikasi dalam proses pembinaan. Artikel ini bertujuan untuk menganalisis peran supervisi pendidikan dalam meningkatkan kompetensi guru, kualitas pembelajaran, serta mengidentifikasi hambatan dan upaya peningkatan efektivitas supervisi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur (literature review) melalui penelaahan berbagai jurnal dan referensi ilmiah yang relevan dalam kurun waktu lima tahun terakhir. Data diperoleh dari Google Scholar, ResearchGate, dan Scopus, kemudian dianalisis menggunakan teknik analisis isi secara deskriptif. Hasil kajian menunjukkan bahwa supervisi pendidikan berperan penting dalam meningkatkan kompetensi pedagogik dan profesional guru melalui pembinaan yang sistematis, kolaboratif, dan berkelanjutan. Supervisi juga berkontribusi terhadap peningkatan kualitas pembelajaran melalui perbaikan perencanaan, pelaksanaan, dan evaluasi pembelajaran. Selain itu, efektivitas supervisi dipengaruhi oleh kompetensi supervisor, pendekatan yang digunakan, serta kualitas komunikasi antara supervisor dan guru. Oleh karena itu, diperlukan penguatan kompetensi supervisor, penerapan pendekatan supervisi yang humanis dan adaptif, serta pembangunan budaya kolaboratif di sekolah agar supervisi pendidikan dapat berjalan secara optimal dan berkelanjutan dalam meningkatkan mutu belajar dan mengajar.
KEMITRAAN PT PASANGKAYU DALAM PROGRAM PENYEDIAAN AIR BERSIH DI KELURAHAN MARTAJAYA
The primary objective of this research is to evaluate the collaborative efforts and partnership among PT Pasangkayu, the Martajaya Village Government, and the local residents regarding the execution of a clean water provision initiative. A qualitative descriptive approach was utilized to thoroughly examine the cooperation patterns, gathering data via direct observations, interviews, and documentation. Findings reveal a successful and effective synergy where PT Pasangkayu supplied the necessary water infrastructure sourced from mountain springs, the village administration served as the coordinating facilitator, and the locals actively engaged in utilizing and preserving the provided facilities. Roughly 45 families have reaped the benefits of this project, which has fundamentally enhanced water accessibility and addressed water shortages, notably during drought periods. Additionally, this ongoing teamwork has forged stronger bonds and cooperation between the corporation, the government, and the citizens. To ensure the long-term viability of these benefits, a unified commitment and active participation from all involved parties is essential for the continuous maintenance of the infrastructure.
Analisis Pengaruh Pendidikan dan Kesehatan Perempuan terhadap PDRB melalui Pemberdayaan Gender di Provinsi Sumatera Utara
Penelitian ini bertujuan untuk mengeksplorasi pengaruh pendidikan perempuan dan kesehatan perempuan terhadap Produk Domestik Regional Bruto (PDRB) melalui mekanisme mediasi pemberdayaan gender di Provinsi Sumatera Utara. Pendekatan kuantitatif dengan analisis jalur (path analysis) diterapkan, memanfaatkan data sekunder dari Badan Pusat Statistik (BPS) Provinsi Sumatera Utara yang dianalisis menggunakan EViews 12. Secara langsung, pendidikan perempuan berpengaruh positif dan signifikan terhadap pemberdayaan gender, sementara kesehatan perempuan menunjukkan dampak negatif yang tidak signifikan. Pendidikan dan kesehatan perempuan sama-sama memberikan pengaruh positif serta signifikan terhadap PDRB, sedangkan pemberdayaan gender berpengaruh positif namun tidak signifikan. Secara tidak langsung, pendidikan perempuan berpengaruh positif melalui pemberdayaan gender, sedangkan kesehatan perempuan berpengaruh negatif dan tidak signifikan melalui jalur yang sama. Koefisien determinasi (R²) model substruktur II mencapai 98,37%, menjelaskan 98,37% variasi PDRB oleh variabel-variabel tersebut, dengan 1,63% sisanya dipengaruhi faktor eksternal.
PERAN DIGITAL MARKETING DALAM MENINGKATKAN PENJUALAN PRODUK UMKM DI ALUN-ALUN 1 KABUPATEN JEPARA
Perkembangan teknologi digital memberikan perubahan yang besar terhadap cara pelaku memasarkan produk yang dimiliki. Untuk mengkaji peran Digital Marketing dalam meningkatkan penjualan produk UMKM dengan menitikberatkan pada pengalaman para pelaku usaha. Penelitian ini bertujuan mengetahui peran digital marketing dalam meningkatkan penjualan produk UMKM di Alun-Alun 1 Kabupaten Jepara. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan penelitian terdiri atas pelaku UMKM, konsumen, pengelola kawasan, dan admin media sosial. Hasil penelitian menunjukkan bahwa penggunaan media digital seperti WhatsApp, Facebook, Instagram, dan marketplace membantu pelaku usaha memperluas jangkauan pemasaran, mempermudah komunikasi dengan konsumen, serta meningkatkan jumlah penjualan. Sebagian besar pelaku UMKM mengalami peningkatan penjualan setelah memanfaatkan media sosial sebagai sarana promosi. Konsumen juga lebih mudah memperoleh informasi produk dan melakukan pemesanan secara online. Meskipun begitu, masih terdapat beberapa kendala seperti kurangnya kemampuan dalam penggunaan teknologi, kesulitan membuat konten promosi, keterbatasan jaringan internet, dan kurangnya waktu dalam mengelola media sosial. Penelitian ini menunjukkan bahwa digital marketing menjadi strategi pemasaran yang cukup efektif bagi UMKM dalam menghadapi persaingan usaha dan perkembangan teknologi digital.
Peran Audit Syariah dalam Memastikan Transparansi Penyaluran Dana Kebajikan (Zakat, Wakaf, Infaq) di Bank Syariah
Islamic banks not only function as financial institutions but also act as managers of benevolent funds such as zakat, waqf, and infaq, which must be administered transparently, accountably, and in accordance with Islamic principles. This study aims to analyze the role of Sharia audit in ensuring the transparency of benevolent fund distribution in Islamic banks and to identify the challenges faced in its implementation. The research employs a qualitative approach through a literature review by examining various academic sources, regulations, and publications related to Sharia auditing, Sharia governance, and the management of benevolent funds. The findings indicate that Sharia audit plays a significant role in ensuring compliance with Islamic principles, improving the quality of reporting, strengthening accountability in fund management, and enhancing public trust in Islamic banks. Through monitoring and evaluation processes, Sharia audit helps minimize the risk of fund misuse and ensures that benevolent funds are distributed to eligible beneficiaries in line with their intended social and religious objectives. However, the implementation of Sharia audit still faces several challenges, including the absence of standardized reporting practices for benevolent funds, limited competencies of Sharia auditors, and insufficient disclosure regarding the sources and utilization of funds. Therefore, strengthening Sharia governance is necessary through the development of more comprehensive reporting standards, the enhancement of Sharia auditors’ competencies, and the expansion of audit coverage to include social aspects. These findings demonstrate that Sharia audit has a strategic role in improving transparency and accountability in the management of benevolent funds, thereby reinforcing public confidence in Islamic banks.
Analisis Perbandingan Kinerja Keuangan PT Indofood Sukses Makmur Tbk Sebelum dan Sesudah COVID-19
Pandemi COVID-19 yang terjadi sejak tahun 2020 memberikan dampak terhadap berbagai sektor perekonomian, termasuk industri makanan dan minuman di Indonesia. Meskipun sektor ini tergolong relatif stabil karena menghasilkan kebutuhan pokok masyarakat, perusahaan tetap menghadapi berbagai tantangan seperti gangguan distribusi, perubahan pola konsumsi, peningkatan biaya operasional, serta ketidakpastian kondisi ekonomi. PT Indofood Sukses Makmur Tbk sebagai salah satu perusahaan makanan dan minuman terbesar di Indonesia turut menghadapi dinamika tersebut yang berpotensi memengaruhi kondisi keuangannya. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan PT Indofood Sukses Makmur Tbk sebelum dan setelah pandemi COVID-19 berdasarkan rasio Current Ratio (CR), Return on Assets (ROA), dan Debt to Equity Ratio (DER). Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia. Analisis data dilakukan menggunakan uji normalitas Shapiro-Wilk dan uji hipotesis Paired Sample t-Test dengan taraf signifikansi 0,05. Hasil penelitian menunjukkan bahwa CR memiliki perbedaan yang signifikan sebelum dan sesudah pandemi COVID-19. Sementara itu, ROA dan DER tidak menunjukkan perbedaan yang signifikan. Penelitian ini diharapkan dapat menjadi bahan pertimbangan dalam pengambilan keputusan keuangan perusahaan di masa mendatang. Secara keseluruhan, hasil penelitian menunjukkan bahwa pandemi COVID-19 lebih berdampak pada aspek likuiditas dibandingkan profitabilitas dan struktur modal perusahaan.
Digital Public Relations dan Loyalitas Komunitas: Strategi Engagement Perusahaan Logtech di Era Media Sosial
This study analyzes the Digital Public Relations strategies of Logtech Company X in building community engagement on Instagram. Using a qualitative approach with a case study method, data were collected through in-depth interviews, observation, and documentation involving three participants: one PR staff member and two active Instagram followers. The data were analyzed to identify communication patterns, engagement strategies, and challenges encountered in the implementation of Digital PR activities. The results revealed three main findings: (1) content management strategies were implemented through four consistent yet flexible brand character pillars, supported by storytelling approaches and modern minimalist visuals; (2) interactive communication was executed through humanizing the brand strategies and standardized two-way response procedures that redirect public discussions to private channels; (3) key communication barriers included generational gaps and the complexity of high-level technology content. These findings indicate that the effectiveness of Digital PR in a B2B context depends not only on content quality but also on the consistency of dialogic interactions and the capacity to humanize the brand in digital spaces. Furthermore, the findings highlight the importance of adaptive communication practices in maintaining audience engagement and strengthening relationships with stakeholders. This research contributes to filling the literature gap regarding digital communication strategies in Indonesia's B2B logistics technology industry.
Analisis Kemitraan Lembaga Publik-Private Posyandu Dan PT Pasangkayu Dalam Program Pemberian Makanan Tambahan Di Desa Merta jaya, Kabupaten Pasangkayu, Sulawesi Barat
Salah satu strategi penting untuk meningkatkan program gizi di tingkat desa adalah kerja sama antara lembaga publik dan sektor privat. Tujuan dari penelitian ini adalah untuk mempelajari pola kerja sama antara Posyandu Desa Marta Jaya dan PT Pasangkayu dalam program Pemberian Makanan Tambahan (PMT), dan juga untuk menemukan faktor-faktor yang memengaruhi keberhasilan kerja sama tersebut. Penelitian ini dilakukan melalui pendekatan kualitatif, studi kasus, dan observasi partisipatif. Kader Posyandu, pengelola program CSR PT Pasangkayu, kepala desa, dan tenaga kesehatan Puskesmas Pasangkayu adalah informan yang dipilih secara acak. Hasil penelitian menunjukkan bahwa kolaborasi melewati tiga tahap: inisiasi, implementasi, dan evaluasi. Sementara PT Pasangkayu memberikan dana untuk operasional PMT dan menyediakan makanan bergizi lokal, Posyandu menjalankan distribusi dan memantau status gizi balita. Komitmen kelembagaan, kejelasan peran, dan komunikasi yang intens adalah komponen yang mendukung kemitraan. Keterbatasan kapasitas kader, fluktuasi pasokan bahan pangan, dan kurangnya perjanjian kemitraan formal secara tertulis adalah beberapa masalah yang dihadapi. Menurut penelitian, kemitraan publik-privat ini efektif dalam memperluas jangkauan PMT, tetapi untuk berkelanjutan, mereka memerlukan formalisasi kelembagaan yang lebih kuat.
Analisis Strategi Pengembangan UMKM Bakso Balungan Sa’pore Menggunakan Pendekatan Servo Analysis (SERVO) di Kabupaten Purbalingga
Abstract. This study aims to analyze the business development strategies of the Bakso Balungan Sa’pore MSME, located on Jl. Serma Salamun, Dusun V, Pekiringan, Karangmoncol District, Purbalingga Regency, Central Java, using the Servo Analysis (SERVO) approach. The method used is a descriptive qualitative approach with data collection techniques through direct observation and interviews with the business owner. The results of the study indicate that this business has fairly good potential, with average daily sales reaching 150 portions; however, there remains a gap between the actual and ideal conditions, as the targeted sales of 200 portions per day have not yet been achieved. Additionally, limitations in utilizing social media as a promotional tool result in a narrow market reach. Based on the SERVO analysis, this business has strengths in the value aspect specifically, taste quality and affordable prices and is supported by family-based human resources; however, it still has weaknesses in the strategy and organization aspects, such as the absence of structured business planning and reliance on the business owner in the production process. Therefore, a development strategy is needed that includes the use of social media, the establishment of clear business targets, the development of market segmentation, and the improvement of operational systems to enhance business performance and competitiveness. Abstrak.Penelitian ini bertujuan untuk menganalisis strategi pengembangan usaha pada UMKM Bakso Balungan Sa’pore yang berlokasi di Jl. Serma Salamun, Dusun V, Pekiringan, Kecamatan Karangmoncol, Kabupaten Purbalingga, Jawa Tengah, dengan menggunakan pendekatan Servo Analysis (SERVO). Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi langsung dan wawancara dengan pemilik usaha. Hasil penelitian menunjukkan bahwa usaha ini memiliki potensi yang cukup baik dengan rata-rata penjualan mencapai 150 porsi per hari, namun masih terdapat kesenjangan antara kondisi aktual dan kondisi ideal, di mana target penjualan yang diharapkan sebesar 200 porsi per hari belum tercapai. Selain itu, keterbatasan dalam pemanfaatan media sosial sebagai sarana promosi menyebabkan rendahnya jangkauan pasar. Berdasarkan analisis SERVO, usaha ini memiliki kekuatan pada aspek nilai, yaitu kualitas rasa dan harga yang terjangkau, serta didukung oleh sumber daya manusia berbasis keluarga, namun masih memiliki kelemahan pada aspek strategi dan organisasi, seperti belum adanya perencanaan usaha yang terstruktur serta ketergantungan terhadap pemilik usaha dalam proses produksi. Oleh karena itu, diperlukan strategi pengembangan berupa pemanfaatan media sosial, penetapan target usaha yang jelas, pengembangan segmentasi pasar, serta peningkatan sistem operasional guna meningkatkan kinerja dan daya saing usaha.
STRATEGI PENGEMBANGAN BISNIS TAMMY MART MENGGUNAKAN ANALISIS GENERAL ELECTRIC MATRIX: USAHA RITEL DI KABUPATEN BANYUMAS
This research is motivated by the importance of formulating appropriate business development strategies for local retail businesses in an increasingly competitive market environment. Tammy Mart, as a local retail business in Banyumas Regency, needs to understand its strategic position to maintain business sustainability and improve competitiveness. This study aims to analyze Tammy Mart's strategic position using the General Electric (GE) Matrix, identify the condition of industry attractiveness and business strength, and formulate appropriate business development strategies. The study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. Data collection was conducted on May 4, 2026, at Tammy Mart, located on Jl. Letjend Pol. Soemarto, Karangjambu, Purwanegara, East Purwokerto District, Banyumas Regency, with Mrs. Utami Dewi as the main informant and business owner. The findings indicate that Tammy Mart possesses moderate to high industry attractiveness and moderate to strong business strength. Based on the General Electric Matrix analysis, the business is positioned in the selective growth area. Recommended strategies include strengthening price competitiveness, optimizing digital marketing, enhancing customer loyalty, expanding product variety, and improving operational efficiency. This study provides practical contributions as a strategic decision-making reference for the development of local retail businesses
Analisis Implementasi Empat Pilar Corporate Social Responsibility (CSR) PT Pasangkayu dalam Meningkatkan Kesejahteraan Masyarakat di Sekitar Wilayah Operasional Perusahaan
Corporate Social Responsibility (CSR) is a strategic instrument that connects corporate interests with community needs, especially for companies operating in resource extraction sectors. This study aims to analyze the implementation and effectiveness of CSR programs at PT Pasangkayu based on four main pillars: Education, Health, Economy, and Environment, as well as to identify their impact on community welfare in the operational area. This research employed a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews with 19 informants, field observations, and documentation studies. The results show that PT Pasangkayu has consistently and structurally implemented its four-pillar CSR program in Martajaya Village, Pasangkayu Regency, West Sulawesi. The Education pillar is implemented through scholarships for 120 students per year and school infrastructure development. The Health pillar is realized through integrated health service programs, stunting prevention achieving a 12% reduction over two years, and provision of health facilities. The Economy pillar is carried out through the empowerment of 85 active SMEs and entrepreneurship training programs that increase community income by 25-30%. The Environment pillar encompasses annual reforestation of 10,000 seedlings, waste management, and natural resource conservation. Analysis using Stakeholder Theory, Triple Bottom Line, and the UN Sustainable Development Goals (SDGs) framework reveals that the four-pillar CSR implementation contributes significantly to sustainable community development. However, aspects of program sustainability, independent monitoring capacity, and community participation in program design still require enhancement.
Peran Program Bunda Mandiri Sejahtera Dalam Meningkatkan Kemandirian Ekonomi Keluarga Yatim (Studi Kasus LAZ Yatim Mandiri Purwokerto)
Poverty remains a problem faced by many orphaned families due to the loss of the household’s primary source of income. This situation underscores the need for economic empowerment programs that go beyond providing consumptive aid and are capable of fostering sustainable economic self-reliance. This study aims to analyze the role of the Bunda Mandiri Sejahtera (BISA) Program, organized by LAZ Yatim Mandiri Purwokerto, in enhancing the economic self-reliance of orphaned families and to identify the factors supporting the program’s success. The study employs a qualitative method using a case study approach. Data were collected through semi-structured interviews, documentation, and literature review, and were analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results indicate that the BISA Program plays a significant role in enhancing the economic self-reliance of orphaned families through the provision of business capital, entrepreneurship training, business mentoring, and spiritual guidance. This program has had a positive impact in the form of increased income, the growth of productive businesses, improved business management skills, and the development of a sense of independence and productivity among beneficiaries. In addition, ongoing mentoring has been a key factor in the program’s success, as it helps participants overcome various business challenges and strengthens their motivation to engage in entrepreneurship. The findings of this study indicate that productive zakat can function not only as an instrument for distributing aid but also as a means of economic empowerment capable of improving the long-term well-being and self-reliance of orphaned families. Therefore, efforts to strengthen mentoring, training, and capacity building for beneficiaries must continue to enhance the effectiveness of productive zakat-based empowerment programs.
Efektivitas Asset Liability Management (ALMA) dalam Pengelolaan Risiko Likuiditas dan Implikasinya Terhadap Stabilitas Bank Syariah
Abstract. Liquidity risk constitutes a significant challenge for Islamic banking institutions due to the mismatch between asset and liability maturities, the limited availability of highly liquid Sharia-compliant financial instruments, and the substantial reliance on third-party funds. These circumstances necessitate the implementation of Asset Liability Management (ALMA) as a strategic mechanism to maintain financial equilibrium and ensure institutional stability. This study aims to examine the effectiveness of ALMA in managing liquidity risk and its implications for the stability of Islamic banks. A qualitative approach was employed using a library research method through a comprehensive review of academic journals, books, regulatory frameworks, and related reports. The findings reveal that ALMA contributes significantly to liquidity risk mitigation through effective asset–liability structuring, maturity mismatch management, and integrated risk management practices. Furthermore, ALMA supports stronger capital adequacy, enhanced profitability, improved governance quality, and greater resilience to economic uncertainties. Keywords: ALMA; liquidity; profitability; bank stability; islamic banking Abstrak. Risiko likuiditas menjadi salah satu permasalahan penting dalam industri perbankan syariah karena adanya ketidakseimbangan antara jatuh tempo aset dan kewajiban, keterbatasan instrumen keuangan syariah yang mudah dicairkan, serta dominasi sumber dana yang berasal dari dana pihak ketiga. Kondisi tersebut menuntut bank syariah untuk menerapkan Asset Liability Management (ALMA) sebagai upaya strategis dalam menjaga keseimbangan keuangan dan mempertahankan stabilitas operasional. Penelitian ini bertujuan mengkaji efektivitas ALMA dalam mengelola risiko likuiditas serta pengaruhnya terhadap stabilitas bank syariah. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kepustakaan melalui penelaahan berbagai literatur berupa jurnal ilmiah, buku, regulasi, dan laporan terkait. Hasil kajian menunjukkan bahwa penerapan ALMA mampu mendukung pengendalian risiko likuiditas melalui pengelolaan struktur aset dan liabilitas, pengurangan ketidaksesuaian jatuh tempo, serta penerapan manajemen risiko yang terintegrasi. Selain itu, ALMA berkontribusi dalam memperkuat kecukupan modal, meningkatkan profitabilitas, memperbaiki tata kelola, dan meningkatkan kemampuan bank dalam menghadapi dinamika ekonomi. Kata kunci: ALMA; likuiditas; profitabilitas; stabilitas bank; bank syariah
Analysis of Office Facilities Management in Enhancing Employee Job Satisfaction at the National Brain Center Hospital
This descriptive qualitative study aims to analyze office facility management at the National Brain Center Hospital (RSPON) and its role in enhancing employee job satisfaction within the ULP and PPK units. Data were collected through structured interviews with four participants, direct observation, and documentation, then analyzed using the Miles and Huberman interactive model. The results indicate that while facility management is well-structured through the EMISY digital system, challenges remain regarding uneven distribution, suboptimal ergonomics, and unplanned hardware upgrades. Drawing on Herzberg’s two-factor theory, office facilities—particularly computers and internet connection—function as hygiene factors, meaning their deficiencies directly cause job dissatisfaction. Therefore, this study recommends developing data-driven asset management, upgrading ergonomic standards, and ensuring equitable facility distribution across all work units.
PERSEPSI KONSUMEN GENERASI Z TERHADAP PROGRAM PROMO SHOPEE DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN
Dinamika perilaku konsumen di era digital, khususnya pada platform e-commers dengan konsep persepsi konsumen yang dimaknai sebagai proses psikologis dalam mengolah informasi terkait kualitas situs, keamanan, dan kemudahan penggunaan aplikasi. Adanya persepsi positif terbukti menjadi pendorong utama niat beli, di mana faktor kualitas produk dan kepercayaan merek memegang peranan krusial dalm meminimalisir persepsi risiko yang mungkin dirasakan pelanggan. Pada karakteristik Generasi Z sebagai kelompok digital native yang memiliki pola pikir teknosentris. Generasi Z menuntut efisiensi tinggi dan kepuasan instan dalam setiap transaksi, namun tetap bersikap pragmatis dengan mempertimbangkan stabilitas finansial dan nilai etis dari sebuah merek. Shopee sebagai platform utama yang dibahas, berhasil menyasar karakteristik melalui integrasi fitur interaktif seperti Shopee Live dan Shopee Video yang menggabungkan aspek hiburan dengan kegiatan belanja, serta strategi promosi tematik seperti kampanye angka kembar. Kemudian hal tersebut menghubungkan bagaimana berbagai program strategis tersebut memengaruhi keputusan pembelian. Keputusan ini tidak hanya sekedar transaksi, melainkan sebuah proses yang melibatkan pengenalan masalah hingga evaluasi pasca-pembelian. Melalui skema gratis ongkir dan cashback, Shopee berhasil membangun persepsi value for money yang kuat di mata konsumen. Selain itu, penggunaan mekanisme flash sale secara efektif menciptakan urgensi atau fenomena FOMO (Fear of Missing Out) yang menekan perilaku menunda-nunda, sehingga mendorong Generasi Z untuk mengambil keputusan pembelian secara lebih spontan dan cepat.
ANALISIS SISTEM PENGADAAN SUMBER DAYA MANUSIA PADA PT L : MENYELARASKAN STANDAR GLOBAL DENGAN KONTEKS TENAGA KERJA LOKAL
This study aims to analyze the human resource procurement system at PT L, including the implementation of human resource procurement, the effectiveness of recruitment and employee placement processes, and the challenges faced by the company along with the solutions applied. This study employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation. The informants consisted of one Human Resources Development (HRD) Manager and one employee of PT L selected through purposive sampling. The findings show that the human resource procurement system at PT L has been implemented systematically through workforce planning, recruitment, selection, and employee placement. The recruitment and placement processes were considered effective because they were based on job requirements and candidate competencies. However, the company still faces several challenges, including the limited availability of candidates who meet foreign language proficiency standards, low candidate responsiveness, and delays in feedback from users. To overcome these challenges, the company collaborates with universities, conducts regular follow-ups with users, and utilizes headhunter services for specific positions. Overall, the human resource procurement system at PT L has been implemented effectively and supports organizational needs.
Penilaian Kinerja Berbasis Target pada Karyawan Sales: Antara Implementasi dan Realitas Lapangan
This study aims to analyze the implementation of target-based performance appraisal for sales department employees at PT B, a pharmaceutical company in Indonesia. A qualitative method with a case study approach was employed, with data collected through observation, semi-structured interviews, and documentation involving three participants selected using purposive sampling. The findings reveal that PT B’s KPI-based performance appraisal system operates in a structured manner through three evaluation stages: weekly monitoring, end-of-month assessment, and annual KPI evaluation. Employees’ understanding of work targets is generally adequate; however, gaps exist in their comprehension of performance indicators. Key challenges include end-of-month target pressure, technical operational issues, fluctuating market conditions, and uneven dissemination of evaluation indicators to all sales employees.
EKSPLORASI PERILAKU BELANJA GENERASI Z PADA PLATFORM DIGITAL E-COMMERCE STUDI KUALITATIF TIKTOKSHOP ATAU TOKOPEDIA DAN SHOPEE
This study aims to explore Generation Z's shopping behavior on e-commerce platforms, namely TikTok Shop, Tokopedia, and Shopee. The research employed a qualitative approach using interviews, observations, and documentation as data collection techniques. The results show that TikTok Shop attracts consumers through visual content and live streaming, Tokopedia is preferred for its trustworthiness and transaction security, while Shopee is favored due to its promotions, discounts, and free shipping offers. Factors influencing purchasing decisions include price, ease of use, product reviews, promotions, and social media influence. The study concludes that Generation Z exhibits different shopping behavior patterns across e-commerce platforms based on the unique characteristics and advantages of each platform.
Analisis Peran Asset Liability Committee (ALCO) dalam Pengelolaan Asset Liability Management dan Tata Kelola Syariah pada Bank Syariah
Abstract. The growth of Islamic banking in Indonesia requires effective asset and liability management as well as the implementation of sound Sharia governance to maintain financial stability, profitability, and compliance with Islamic principles. In this context, the Asset Liability Committee (ALCO) plays a strategic role as a committee responsible for formulating policies related to asset and liability management and supporting the bank’s risk management framework. This study aims to analyze the role of ALCO in Asset Liability Management (ALM) and its contribution to the implementation of Sharia governance in Islamic banks in Indonesia. The study employs a library research method by reviewing relevant academic journals, books, and regulations related to ALCO, ALM, risk management, and Sharia governance. The findings indicate that ALCO plays a significant role in liquidity management, asset and liability management, and the mitigation of liquidity risk, market risk, and financing risk associated with ALM. Furthermore, ALCO contributes to the implementation of Sharia governance through the application of transparency, accountability, Sharia compliance, and independence in decision-making processes. The existence of ALCO helps Islamic banks maintain a balance between profitability objectives, risk management, and adherence to Sharia principles. The implications of this study suggest that optimizing the role of ALCO can strengthen the effectiveness of financial management and Sharia governance, thereby supporting the sustainability and competitiveness of Islamic banks in Indonesia. Keywords: Asset Liability Committee; Asset Liability Management; Islamic Banking; Liquidity Management; Sharia Governance Abstrak. Perkembangan perbankan syariah di Indonesia menuntut adanya pengelolaan aset dan liabilitas yang efektif serta penerapan tata kelola syariah yang mampu menjaga stabilitas, profitabilitas, dan kepatuhan terhadap prinsip-prinsip syariah. Dalam konteks tersebut, Asset Liability Committee (ALCO) memiliki peran strategis sebagai komite yang bertanggung jawab dalam merumuskan kebijakan pengelolaan aset dan liabilitas serta mendukung pengendalian risiko bank. Penelitian ini bertujuan untuk menganalisis peran ALCO dalam pengelolaan Asset Liability Management (ALM) dan kontribusinya terhadap penerapan tata kelola syariah pada bank syariah di Indonesia. Metode yang digunakan adalah studi literatur (library research) dengan mengkaji berbagai jurnal ilmiah, buku, dan regulasi yang relevan terkait ALCO, ALM, manajemen risiko, dan tata kelola syariah. Hasil penelitian menunjukkan bahwa ALCO berperan penting dalam pengelolaan likuiditas, pengelolaan aset dan liabilitas, serta pengendalian risiko likuiditas, risiko pasar, dan risiko pembiayaan yang berkaitan dengan ALM. Selain itu, ALCO turut mendukung penerapan tata kelola syariah melalui penerapan prinsip transparansi, akuntabilitas, kepatuhan syariah, dan independensi dalam proses pengambilan keputusan. Keberadaan ALCO membantu bank syariah menjaga keseimbangan antara tujuan profitabilitas, manajemen risiko, dan kepatuhan terhadap prinsip syariah. Implikasi penelitian ini menunjukkan bahwa optimalisasi peran ALCO dapat memperkuat efektivitas pengelolaan keuangan dan tata kelola syariah sehingga mendukung keberlanjutan dan daya saing bank syariah di Indonesia. Kata kunci: Asset Liability Committee; Asset Liability Management; Bank Syariah; Manajemen Likuiditas; Tata Kelola Syariah
KETERLAMBATAN PENGANGKUTAN SAMPAH DI TPS INDUK RAJABASA BANDAR LAMPUNG SEBAGAI ANALISIS DAMPAK SOSIAL DAN FORMULASI KEBIJAKAN PENGELOLAAN SAMPAH BERKELANJUTAN
The delay in waste transportation at the Rajabasa Main Temporary Waste Disposal Site (TPS Induk Rajabasa) in Bandar Lampung has become a significant obstacle to achieving effective and sustainable waste management. This issue has led to waste accumulation, resulting in environmental pollution, public health risks, and declining community trust in public services. This study aims to analyze the factors causing delays in waste transportation, identify the social impacts experienced by surrounding communities, and formulate sustainable waste management policy recommendations. The research employed a qualitative approach with a case study design through field observations, in-depth interviews with waste management personnel and local residents, and analysis of relevant policy documents. The findings reveal that transportation delays are primarily caused by limited transportation fleets, increasing waste volumes, inadequate infrastructure, and weak operational coordination. These conditions have generated various social impacts, including disruptions to daily activities due to unpleasant odors, increased health risks, environmental degradation, and reduced public confidence in local government performance. Based on these findings, the study proposes policy formulations focused on improving transportation capacity, utilizing monitoring technologies, strengthening community participation, implementing circular economy principles, and enhancing coordination among stakeholders. The implementation of these policies is expected to support a more effective, sustainable, and environmentally sound waste management system
Pengaruh Live Streaming, Countdown, dan Influencer Terhadap Impulsive Buying pada Pengguna TikTok Shop dengan Emotional Arousal sebagai Variabel Mediasi
This study aims to analyze the influence of live streaming, countdown timers, and influencers on impulsive buying among TikTok Shop users, with emotional arousal serving as a mediating variable. The research employed a quantitative approach using a survey method. The population consisted of TikTok Shop users in Indonesia aged 17 years and above who had purchased products through the live streaming feature at least twice within the last three months and resided in the Greater Jakarta area (Jabodetabek). A non-probability sampling technique with a purposive sampling method was used, resulting in a sample of 290 respondents. Data were collected through a questionnaire using a Likert scale. This study was based on the Stimulus–Organism–Response (S-O-R) theory, which explains the relationship between external stimuli, individuals’ internal psychological states, and their behavioral responses. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach and processed using SmartPLS version 4. The results indicate that Live Streaming (LS), Countdown Timers (C), Influencers (IF), and Emotional Arousal (EA) have positive and significant effects on Impulsive Buying (IB). Furthermore, Live Streaming (LS), Countdown Timers (C), and Influencers (IF) have positive and significant effects on Emotional Arousal (EA). The findings also reveal that Emotional Arousal (EA) significantly mediates the effects of Live Streaming (LS), Countdown Timers (C), and Influencers (IF) on Impulsive Buying (IB).
PERSEPSI MAHASISWA GENERASI Z TERHADAP VOUCHER DISKON TIKTOK DALAM KEPUTUSAN PEMBELIAN
Changes in consumption patterns among Generation Z, who heavily use social media, have turned TikTok into a social commerce space where discount vouchers can trigger purchase decisions. This study aims to explore Generation Z university students’ perceptions of TikTok discount vouchers and how those perceptions influence purchase decisions. A qualitative approach was employed with data collected via an initial questionnaire, in-depth structured interviews, documentation, and recorded video responses from three purposively selected student informants. Data were analyzed inductively through transcription, thematic categorization, and literative interpretation to capture participants’ subjective meanings. Findings show that TikTok vouchers are viewed favorably by students because they offer lower prices, help reduce daily expenses (especially for food and beverages), and provide ease of access and convenience aligned with Generation Z’s digital lifestyle. The results indicate that economic value (price), utility (accessibility), and platform context (integration with content and affiliates) contribute to purchase decision-making among students. Implications suggest marketers and platform developers should optimize voucher strategies that emphasize cost savings and user convenience while enhancing the overall user experience to improve promotional effectiveness.
IMPLEMENTASI PROGRAM COMMUNITY DEVELOPMENT MELALU CORPORATE SOCIAL RESPONSIBILITY PT ASTRO LESTARI TBK DALAM PENYEDIAAN AIR BERSIH DI KELURAHAN MARTAJAYA
Penelitian ini bertujuan menganalisis implementasi program Community Development melalui Corporate Social Responsibility (CSR) dalam penyediaan air bersih di Kelurahan Martajaya, Kabupaten Pasangkayu. Program tersebut dilaksanakan sebagai bentuk tanggung jawab sosial perusahaan untuk membantu masyarakat memperoleh akses air bersih yang layak sekaligus meningkatkan kualitas hidup dan kesehatan lingkungan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Informan penelitian terdiri atas pihak perusahaan, pemerintah kelurahan, pengelola fasilitas air bersih, serta masyarakat penerima manfaat program. Hasil penelitian menunjukkan bahwa implementasi program CSR penyediaan air bersih telah berjalan cukup baik dan memberikan manfaat nyata bagi masyarakat. Keberadaan bak penampungan, jaringan pipa distribusi, dan fasilitas pendukung lainnya mempermudah masyarakat memenuhi kebutuhan air sehari hari. Program ini juga meningkatkan kesadaran masyarakat terhadap pentingnya kebersihan lingkungan, kesehatan, serta partisipasi dalam menjaga fasilitas yang telah dibangun. Selain memberikan dampak positif, penelitian menemukan beberapa kendala, yaitu keterbatasan sarana dan prasarana, kerusakan ringan pada fasilitas, belum meratanya distribusi air, rendahnya kesadaran sebagian masyarakat terhadap pemeliharaan fasilitas, serta pengaruh kondisi alam yang memengaruhi ketersediaan air. Untuk mengatasi kendala tersebut diperlukan peningkatan sarana dan prasarana, pemeliharaan fasilitas secara berkala, penguatan kerja sama antara perusahaan, pemerintah, dan masyarakat, serta pelaksanaan sosialisasi dan edukasi berkelanjutan. Dengan demikian, program CSR berbasis community development dalam penyediaan air bersih di Kelurahan Martajaya berkontribusi positif terhadap peningkatan kesejahteraan masyarakat dan keberlanjutan lingkungan. Program ini juga memperkuat hubungan sosial antarwarga melalui kegiatan gotong royong, mendukung pengelolaan fasilitas secara bersama, serta mendorong terciptanya rasa tanggung jawab kolektif terhadap keberlanjutan manfaat program bagi masyarakat setempat.
Pengaruh Non Performing Financing (NPF) Terhadap Dana Pihak Ketiga (DPK) PT Bank Muamalat Indonesia Periode 2020-2024
Abstract. This research aims to analyze the influence of Non Performing Financing (NPF) on Third Party Funds (DPK) at PT Bank Muamalat Indonesia for the 2020-2024 period. DPK is the main source of funds for Islamic banks which is greatly influenced by the level of public trust, while NPF reflects the level of problematic financing that can affect the public’s perception of the bank’s health. This research uses a quantitative approach with a type of causal associative research. The data used is in the form of secondary data from the quarterly financial statements of PT Bank Muamalat Indonesia for the period 2020-2024 with a total of 20 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²) with the assistance of SPSS. The results show that NPF has a negative and significant effect on TPF, as indicated by a t-value of -6.178 with a significance level of < 0.001. The regression coefficient of -1.469 indicates that every 1% increase in NPF reduces TPF by 1.469 trillion rupiah. Furthermore, the coefficient of determination (R²) of 0.680 indicates that NPF explains 68% of the variation in TPF, while the remaining 32% is influenced by other factors outside the model. This finding shows that effective problem financing management is very important to maintain public trust and the stability of fundraising in Islamic banks. Keywords: Third Party Fund (DPK); Community Trust; Non Performing Financing (NPF); Problem Financing; Sharia Banking. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Non Performing Financing (NPF) terhadap Dana Pihak Ketiga (DPK) pada PT Bank Muamalat Indonesia periode 2020–2024. DPK merupakan sumber dana utama bank syariah yang sangat dipengaruhi oleh tingkat kepercayaan masyarakat, sedangkan NPF mencerminkan tingkat pembiayaan bermasalah yang dapat memengaruhi persepsi masyarakat terhadap kesehatan bank. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan berupa data sekunder dari laporan keuangan triwulanan PT Bank Muamalat Indonesia periode 2020–2024 dengan jumlah 20 observasi. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linear sederhana, uji t, dan koefisien determinasi (R2) dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa NPF berpengaruh negatif dan signifikan terhadap DPK. Hal ini dibuktikan dengan nilai t hitung sebesar -6,178 dengan nilai signifikansi < 0,001. Koefisien regresi sebesar -1,469 menunjukkan bahwa setiap kenaikan NPF sebesar 1% akan menurunkan DPK sebesar 1,469 triliun rupiah. Selain itu, nilai koefisien determinasi (R²) sebesar 0,680 menunjukkan bahwa NPF mampu menjelaskan variasi DPK sebesar 68%, sedangkan sisanya sebesar 32% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa pengelolaan pembiayaan bermasalah yang efektif sangat penting untuk menjaga kepercayaan masyarakat dan stabilitas penghimpunan dana pada bank syariah. Kata kunci: Dana Pihak Ketiga (DPK); Kepercayaan Masyarakat; Non Performing Financing (NPF); Pembiayaan Bermasalah; Perbankan Syariah.
ANALISIS POTENSI GREEN WAQF DALAM MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGs)
Sustainable development (the Sustainable Development Goals, or SDGs) is an international agenda aimed at achieving a balance between economic growth, social well-being, and environmental conservation. To achieve these goals, financing instruments are needed that can provide long-term benefits while supporting environmental sustainability. One instrument with significant potential is the green waqf the management of waqf assets and funds directed toward environmentally friendly activities such as forest conservation, reforestation, renewable energy development, clean water management, and sustainable agriculture. This study aims to analyze the potential of green waqf in supporting the achievement of the Sustainable Development Goals (SDGs) and to identify the various challenges faced in its implementation in Indonesia. The method used in this study is qualitative, employing a literature review approach. Data were obtained from various sources, including scientific journals, books, articles, and relevant previous studies, which were then analyzed using a descriptive-analytical method. The findings indicate that green waqf holds strategic potential as a philanthropic instrument in Islam capable of supporting the achievement of the Sustainable Development Goals (SDGs), particularly regarding poverty alleviation, the provision of affordable and clean energy, access to clean water and sanitation, efforts to mitigate climate change, and the conservation of terrestrial ecosystems. In addition to benefiting the environment, green waqf also contributes to community economic empowerment through the development of productive businesses, sustainable agriculture, and job creation. However, the implementation of green waqf still faces a number of challenges, including low public awareness, limited capacity of waqf managers, weak regulations, limited use of digital technology, and a lack of funding. Therefore, strengthening is needed in governance, regulations, inter-institutional collaboration, and human resource capacity building so that the potential of green waqf can be maximized in supporting sustainable development in Indonesia.
PENGARUH KOPERASI TERHADAP USAHA MIKRO KECIL MENENGAH (STUDI KASUS : PENYALURAN MODAL PEMBIAYAAN PT XX DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT REGIONAL KEDIRI)
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the community's economy. This study aims to analyze the distribution mechanism and effectiveness of financing provided by the PNM Mekaar Kediri Branch in improving community economic welfare, as well as identifying factors influencing the success of customers' micro-enterprises. The results of this study are expected to provide theoretical benefits as a reference for the development of economics, particularly regarding microfinance management efforts, and to benefit PNM Mekaar in improving the quality of its services and empowerment programs. The method used in this study was a qualitative approach, conducting several interviews with active PNM Mekaar customers in the follow-up cycle. Data analysis was conducted through the stages of data presentation and drawing conclusions to obtain an overview of changes in the community's economic and social conditions before and after receiving financing. The results indicate that capital loans from PNM Mekaar have a positive impact on improving community welfare. Economically, customers are able to develop their businesses and increase their income. However, there are some obstacles in repaying installments during business downturns. Overall, this program has proven to be effective in supporting community economic empowerment.
DS Donuts MSME is a culinary business whose main products are donuts and bakery items, with the potential to grow amid increasing public demand for ready-to-eat food products. In running its business, DS Donuts faces various internal and external factors that affect business sustainability. A SWOT analysis was used to identify the strengths, weaknesses, opportunities, and threats faced by the business. The analysis results show that the business's main strengths are distinctive product taste, affordable prices, quality ingredients, and good customer service. On the other hand, weaknesses include limited capital, less effective promotion, and limited production capacity. Opportunities that can be utilized include increasing public interest in bakery products, the development of digital technology as a marketing tool, and opportunities for collaboration with various parties. Meanwhile, threats come from high competition from similar businesses, changes in consumer preferences, and fluctuations in raw material prices. Based on the SWOT analysis, DS Donuts MSME needs to maintain product quality, increase digital marketing activities, carry out product innovation, and expand its marketing network to increase competitiveness and support sustainable business development.
SECOND ACCOUNT INSTAGRAM SEBAGAI SARANA EKSPRESI DIRI GENERASI Z
Social media has transformed the way individuals express and construct their identities in the digital era. Among Generation Z, the use of secondary Instagram accounts, commonly referred to as “second accounts,” has become increasingly popular as an alternative space for communication and self-expression. This study aimed to examine the role of Instagram second accounts as a medium for self-expression among Generation Z users. Employing a qualitative research approach, data were collected through in-depth interviews with Generation Z participants who actively used second accounts on Instagram. The findings indicate that second accounts provide users with greater freedom to express their thoughts, feelings, opinions, and daily experiences without the pressure of maintaining an idealized online image. Unlike primary accounts, which are often used to present a curated and socially desirable identity, second accounts function as more private and authentic spaces where users can communicate with a limited audience of trusted individuals. Furthermore, the use of second accounts contributes to users’ sense of comfort, confidence, and emotional openness in digital interactions. The study concludes that Instagram second accounts serve as an important medium for authentic self-expression and identity exploration among Generation Z.
Strategi Pengelolaan Jamiyah Dirosatul Qur’an dalam Meningkatkan Partisipasi dan Keaktifan Anggota di Desa Gemurung, Gedangan, Sidoarjo
Jamiyah Dirosatul Qur'an, situated in Gemurung Village, Gedangan, Sidoarjo, is a community-based religious organization currently grappling with weak member participation and engagement in its weekly routine activities. In response to this issue, the present study sets out to explore the organization's management strategy in greater depth, focusing on three central dimensions, namely leadership, activity management, and financial transparency, along with how these three dimensions interact in shaping member participation and engagement. A qualitative approach with a case study design underpins this research. Primary data were gathered through in-depth interviews involving three informants, the chairperson together with two members, supported by participatory observation, with the resulting data examined through an interactive analysis model. The results indicate that the limited degree of personal communication initiated by the management leaves some members feeling disregarded, leading their attendance to be shaped more by incidental circumstances than by a genuine sense of belonging to the organization. With respect to activity management, the repetitive nature of the weekly routine has bred fatigue among members, whereas the occasional and unscheduled religious tourism activities have, somewhat paradoxically, proven far more successful in drawing broader participation. Turning to financial transparency, while the basic fee mechanism is collectively understood, detailed information regarding the use of funds beyond the portion allocated to the hosting member is never formally communicated, a gap that has gradually bred suspicion among members. Taken together, these findings lead to the conclusion that the three dimensions are not independent of one another but rather deeply interconnected, requiring integrated management to sustain member participation and engagement over the long term.
Pengaruh Qris Terhadap Kemudahan Bertransaksi dan Kepuasan Pelanggan pada Generasi Z
Abstract. The rapid development of digital technology has transformed payment systems in Indonesia through the implementation of the Quick Response Code Indonesian Standard (QRIS). Generation Z, as a digitally native generation, has become one of the primary users of this payment method. This study aims to analyze the influence of QRIS usage on transaction convenience and customer satisfaction among Generation Z, as well as to identify supporting and inhibiting factors in its implementation. A qualitative research approach was employed using in-depth interviews, observations, and Focus Group Discussions (FGD). The study involved three Generation Z participants who actively use QRIS in their daily transactions. Data were analyzed through coding, categorization, and thematic identification to gain a comprehensive understanding of users' experiences. The findings indicate that QRIS provides significant benefits, including convenience, speed, efficiency, flexibility, and comfort in conducting transactions. QRIS usage also encourages a shift toward cashless payment behavior and enhances customer satisfaction by enabling practical transactions without the need to carry cash. However, several challenges were identified, including dependence on internet connectivity and smartphone availability, as well as security risks related to fraudulent QRIS codes. These findings suggest that although QRIS plays an important role in improving the digital transaction experience, improvements in system security, user education, and digital infrastructure are necessary to maximize its benefits. This study is expected to contribute to the development of digital payment services and serve as a reference for future research on consumer behavior within the digital economy ecosystem. Abstrak. Perkembangan teknologi digital telah mendorong transformasi sistem pembayaran di Indonesia melalui hadirnya Quick Response Code Indonesian Standard (QRIS). Generasi Z sebagai kelompok yang tumbuh bersama teknologi digital menjadi salah satu pengguna utama sistem pembayaran ini. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan QRIS terhadap kemudahan bertransaksi dan kepuasan pelanggan pada Generasi Z, serta mengidentifikasi faktor-faktor yang mendukung maupun menghambat penggunaannya. Penelitian menggunakan pendekatan kualitatif dengan metode wawancara mendalam, observasi, dan Focus Group Discussion (FGD). Subjek penelitian terdiri dari tiga informan Generasi Z yang aktif menggunakan QRIS dalam aktivitas sehari-hari. Data dianalisis melalui proses pengkodean, kategorisasi, dan identifikasi tema untuk memperoleh pemahaman yang komprehensif mengenai pengalaman pengguna. Hasil penelitian menunjukkan bahwa QRIS memberikan berbagai manfaat, antara lain kemudahan, kecepatan, efisiensi, fleksibilitas, serta kenyamanan dalam bertransaksi. Penggunaan QRIS juga mendorong perubahan perilaku masyarakat menuju sistem pembayaran non-tunai (cashless) dan meningkatkan kepuasan pelanggan karena transaksi dapat dilakukan secara praktis tanpa membawa uang tunai. Namun demikian, penelitian ini juga menemukan beberapa kendala, seperti ketergantungan pada koneksi internet dan perangkat smartphone, serta potensi risiko keamanan berupa penyalahgunaan QRIS palsu. Temuan ini menunjukkan bahwa meskipun QRIS berperan penting dalam meningkatkan kualitas pengalaman transaksi digital, diperlukan peningkatan keamanan sistem, edukasi pengguna, dan pengembangan infrastruktur digital agar manfaat QRIS dapat dirasakan secara optimal. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan layanan pembayaran digital dan penelitian selanjutnya mengenai perilaku konsumen dalam ekosistem ekonomi digital.
Analisis Efektivitas Konfirmasi Pihak Ketiga dalam Prosedur Audit Kas dan Setara Kas di Kantor Akuntan Publik Drs. Arief H. P. & Rekan pada Era Society 4.0
Penelitian ini bertujuan untuk menganalisis efektivitas konfirmasi pihak ketiga dalam prosedur audit kas dan setara kas di Kantor Akuntan Publik (KAP) Drs. Arief H. P. & Rekan dalam konteks Era Society 4.0. Metode penelitian yang digunakan adalah pendekatan kualitatif. Teknik pengumpulan data melalui wawancara dan dokumentasi. Data yang terkumpul kemudian dioleh oleh peneliti. Analisis data yang digunakan adalah analisis deskriptif kualitatif yang datanya akan diolah menjadi sebuah narasi. Hasil penelitian menunjukkan bahwa konfirmasi pihak ketiga berjalan secara efektif dalam mendeteksi kesalahan rekonsiliasi dan saldo tersembunyi. Dukungan teknologi dan sistem bank yang responsif menjadi faktor pendukung, sementara kendala utama berasal dari keterlambatan respons pihak non-bank. Auditor mengatasi hambatan dengan prosedur alternatif dan verifikasi ulang, menjadikan konfirmasi tetap relevan dalam audit modern.
Pengaruh Produk, Harga, Tempat, Dan Kelompok Acuan Terhadap Keputusan Pembelian Kue Lumpur Bu Lilik (Studi Kasus Pada Ud Wisnu Jaya Abadi Kabupaten Sidoarjo)
Persaingan usaha kuliner yang makin meningkat mendorong pelaku usaha memahaminya faktor yang berpengaruh pada keputusan pembelian konsumen. UD Wisnu Jaya Abadi melalui produk kue lumpur Bu Lilik perlu memperhatikan aspek produk, harga, tempat, serta kelompok acuan guna mempertahankan minat konsumen di Kabupaten Sidoarjo. Tujuannya guna menganalisis pengaruh produk, harga, tempat, serta kelompok acuan terhadap keputusan pembelian kue lumpur Bu Lilik pada UD Wisnu Jaya Abadi Kabupaten Sidoarjo. Penelitian ini memakai metode deskriptif kuantitatif dengan teknik sampel accidental sampling. Pengumpulan datanya dilaksanakan dengan penyebaran kuesioner pada konsumen kue lumpur Bu Lilik sebanyak 50 responden. Teknik analisis data yang dipakai yaitu uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi (R²), uji F, serta uji t dengan software IBM SPSS 25. Hasil penelitian ini menunjukkan bahwasanya produk, harga, tempat, serta kelompok acuan secara simultan berpengaruh signifikan pada keputusan pembelian dengan nilai F hitungnya yaitu 40,323 > F tabel 2,58 serta nilai signifikansinya yaitu 0,000 < 0,05. Uji t menunjukkan bahwasanya produk (4,677), harga (2,918), tempat (2,461), dan kelompok acuan (2,117) mempunyai nilai t hitungnya > t tabel 2,014 dengan signifikansinya < 0,05, sehingga seluruh faktor berpengaruh signifikan terhadap keputusan pembelian kue lumpur Bu Lilik. Nilai koefisien determinasinya yaitu 0,762 menunjukkan bahwasanya keputusan pembelian dipengaruhinya oleh produk, harga, tempat, serta kelompok acuan sebesar 76,2%, sementara itu sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Produk yang paling dominan memengaruhi keputusan pembelian kue lumpur Bu Lilik.
Norma-Norma Etika Pemasaran, Periklanan, dan Distribusi dalam Islam serta Etika Bisnis dalam Persaingan
The rapid development of the modern business environment has raised various ethical challenges in marketing, advertising, distribution, and business competition. This study aims to analyze the ethical norms governing marketing, advertising, and distribution from an Islamic perspective, as well as to examine Islamic business ethics in business competition. A qualitative approach with a library research method was employed. Data were collected from the Qur'an, Hadith, books, and relevant scientific journals and analyzed using content analysis. The findings indicate that Islamic business ethics emphasize honesty, justice, trustworthiness, and responsibility in marketing activities. Islamic advertising must avoid deception, manipulation, and exploitation, while distribution activities should prevent hoarding and monopolistic practices. Furthermore, Islam encourages fair competition through innovation, quality improvement, and excellent service without harming competitors. Therefore, implementing Islamic business ethics contributes to fair, sustainable, and socially responsible business practices in accordance with the objectives of Islamic law (maqashid al-sharia). Perkembangan dunia bisnis modern menimbulkan berbagai persoalan etika dalam kegiatan pemasaran, periklanan, distribusi, dan persaingan usaha. Penelitian ini bertujuan untuk menganalisis norma-norma etika pemasaran, periklanan, dan distribusi dalam perspektif Islam serta mengkaji etika bisnis Islam dalam persaingan usaha. Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research). Data diperoleh dari Al-Qur'an, hadis, buku, dan berbagai jurnal ilmiah yang berkaitan dengan etika bisnis Islam. Teknik analisis yang digunakan adalah analisis isi (content analysis). Hasil penelitian menunjukkan bahwa etika bisnis Islam menekankan prinsip kejujuran, keadilan, amanah, dan tanggung jawab dalam kegiatan pemasaran. Periklanan dalam Islam harus terbebas dari unsur penipuan, manipulasi, dan eksploitasi, sedangkan distribusi harus menghindari praktik penimbunan dan monopoli. Dalam persaingan bisnis, Islam mendorong persaingan yang sehat melalui peningkatan kualitas, inovasi, dan pelayanan tanpa merugikan pesaing. Dengan demikian, penerapan etika bisnis Islam mampu menciptakan praktik bisnis yang adil, berkelanjutan, dan sesuai dengan tujuan syariah (maqashid al-syariah).
Analisis Peran Kepemimpinan Transformasional pada Karyawan Lintas Generasi di PT. X
This study aims to analyze the role of transformational leadership in accommodating diverse perspectives, facilitating collaboration, and motivating cross-generational employees at PT. X. The phenomenon of generational diversity in the workplace includes Generations X, Y, and Z, each with distinct values and expectations. The research employed a qualitative approach through observation, interviews, and documentation during the internship program (Praktik Kerja Lapangan). The main challenges of generational diversity are reflected in different work styles: Generation Z emphasizes flexibility, while Generations X and Y prioritize loyalty and result orientation. The findings indicate that transformational leadership plays a crucial role in motivating, inspiring, and bridging intergenerational gaps. Penelitian ini bertujuan untuk menganalisis peran kepemimpinan transformasional dalam mengakomodasi perbedaan perspektif, memfasilitasi kolaborasi, serta memberikan motivasi kepada karyawan lintas generasi di PT. X. Fenomena keberagaman generasi alam dunia kerja mencakup Generasi X, Y, dan Z dengan nilai serta ekspektasi yang berbeda. Metode penelitian ini menggunakan pendekatan kualitatif melalui observasi, wawancara, dan dokumentasi selama program PKL (Praktik Kerja Lapangan). Tantangan utama dari keberagaman generasi diungkapkan melalui gaya masing-masing gaya kerja, Generasi Z menekankan fleksibelitas, sedangkan Generasi X dan Y mengutamakan loyalitas dan orientasi hasil. Temuan penelitian menunjukkan bahwa kepemimpinan transformasional berperan penting dalam memotivasi, menginspiraasi, dan menjembatani kesenjangan antargenerasi.
Larangan Riba Dalam Al Qur`an Dan Hadis: Studi Kasus Praktik Pinjaman Online Di Indonesia
Perkembangan teknologi keuangan (financial technology/fintech) di Indonesia telah mendorong peningkatan penggunaan layanan pinjaman online (pinjol) karena menawarkan kemudahan, kecepatan, dan fleksibilitas dalam memperoleh pembiayaan. Namun, di balik kemudahan tersebut, praktik pinjaman online, terutama yang bersifat ilegal, menimbulkan berbagai permasalahan seperti tingginya bunga, denda berlipat, kurangnya transparansi biaya, hingga penyalahgunaan data pribadi. Penelitian ini bertujuan untuk menganalisis praktik pinjaman online di Indonesia berdasarkan perspektif larangan riba dalam Al-Qur'an dan hadis serta mengidentifikasi solusi yang sesuai dengan prinsip ekonomi Islam. Penelitian menggunakan metode literature review atau studi kepustakaan dengan memanfaatkan data sekunder yang berasal dari jurnal ilmiah, buku, artikel akademik, fatwa DSN-MUI, serta sumber-sumber normatif berupa Al-Qur'an dan hadis. Hasil penelitian menunjukkan bahwa sebagian besar praktik pinjaman online konvensional mengandung unsur riba nasi'ah karena adanya tambahan berupa bunga dan denda yang disyaratkan atas pokok utang. Selain itu, praktik pinjaman online, khususnya yang ilegal, juga berpotensi mengandung unsur gharar akibat kurangnya transparansi mengenai biaya, ketentuan, dan mekanisme penagihan. Kondisi tersebut dapat menimbulkan dampak ekonomi dan sosial, seperti jeratan utang, fenomena gali lubang tutup lubang, gangguan psikologis, serta eksploitasi terhadap peminjam. Oleh karena itu, pengembangan fintech syariah dan peningkatan literasi keuangan syariah menjadi solusi strategis untuk mewujudkan sistem pembiayaan digital yang adil, aman, dan sesuai dengan prinsip syariah.
Analisis Penerapan Big Data Analytics dalam Sistem Informasi Akuntansi untuk Mendukung Transaksi Keuangan Digital (Studi Literatur)
Perkembangan transaksi keuangan digital yang terus meningkat menghasilkan peningkatan volume data yang signifikan, sehingga membutuhkan pengelolaan yang lebih efektif. Kondisi ini mendorong perusahaan menggunakan Big Data Analytics dalam Sistem Informasi Akuntansi untuk memproses dan menganalisis data keuangan dengan lebih cepat dan lebih tepat. Penelitian ini bertujuan untuk mempelajari cara Big Data Analytics digunakan dalam sistem informasi akuntansi dan peranannya dalam mendukung proses transaksi keuangan secara digital. Metode yang digunakan adalah studi literatur dengan memperhatikan berbagai jurnal dan sumber ilmu pengetahuan yang berkaitan dengan topik penelitian. Hasil penelitian menunjukkan bahwa penggunaan Big Data Analytics mampu meningkatkan kualitas informasi akuntansi, mempercepat pengolahan data keuangan, membantu pengambilan keputusan berdasarkan data, serta memudahkan deteksi risiko dan kemungkinan kecurangan dalam transaksi digital. Selain memiliki berbagai manfaat, penerapan Big Data Analytics juga menghadapi beberapa hambatan, seperti masalah keamanan data, perlindungan privasi, kualitas data yang kurang memadai, serta kebutuhan tenaga manusia yang memiliki kemampuan teknologi yang cukup. Oleh karena itu, Big Data Analytics berperan penting dalam meningkatkan keefektifan Sistem Informasi Akuntansi dan membantu mengelola transaksi keuangan digital dengan lebih efisien serta lebih dapat diandalkan.
Analisis Praktik Jual Beli Online pada Shopee dalam Perspektif Ekonomi Syariah: Studi Ulasan Pengguna terhadap Unsur Gharar,Maysir,Tadlis
This study aims to analyze buying and selling transaction practices on shopee e-commerce platform from the perspective of Islamic economic law. Along with the rapid digitalization of the economy, various challenges have emerged regarding ethics and transparency in virtual transactions, such as the presence of gharar (uncertainty), maysir (speculation), and tadlis (fraud), which can be detrimental to consumers. This research employs a [e.g., descriptive qualitative] method with a qualitative descriptive approach. Data were collected through literature review and analysis of user reviews. The results indicate that although e-commerce offers efficiency, there are still practices that are not fully in line with Sharia principles, particularly regarding product information transparency and certain payment system mechanisms. This research emphasizes the importance of strengthening the implementation of Islamic business ethics, specifically the principles of transparency and trustworthiness, to ensure the well-being of all parties involved in transactions. The recommendations of this study include the need for enhanced platform oversight of product descriptions and the importance of digital literacy for consumers to be more diligent in reviewing product feedback. These findings are expected to serve as a reference for developing a more inclusive digital economic ecosystem that aligns with Sharia economic principles in the future.
PERAN FINTECH PEER-TO-PEER LENDING DALAM PENGEMBANGAN UMKM DI INDONESIA: STUDI LITERATUR
Abstract. Abstract – Micro, Small, and Medium Enterprises (MSMEs) play a crucial role as a pillar of national economic stability. However, limited access to formal financing due to unbankable status remains a classic structural barrier. This study aims to explore in depth the role of Financial Technology Peer-to-Peer (P2P) Lending in overcoming the credit gap and supporting the development of MSMEs in Indonesia. The research method used is a qualitative approach with a literature study (library research) technique through the collection and analysis of academic texts and relevant regulatory documentation. The results show that P2P Lending platforms effectively solve capital bottlenecks through collateral-free lending mechanisms by relying on Alternative Credit Scoring (ACS) based on users' digital footprints. The dimension of this strengthening is accelerated through the adoption of Sharia principles (murabahah, mudharabah, musyarakah contracts) which provide psychological safety, as well as institutional strategic partnership schemes (channeling) between banks and fintech that extend the financing reach to remote areas. Nevertheless, the utilization of this digital financing carries financial risk consequences in the form of high service fees or daily interest burdens as well as cybersecurity threats that demand an increase in business actors' financial literacy. This study concludes that all literature agrees in supporting the positive role of fintech P2P lending, provided that it is balanced by strict regulatory oversight from the Financial Services Authority (OJK) and the enforcement of juridical boundaries for platform managers to maintain the sustainability of community economic stability. Keywords: Financial Technology, P2P Lending, MSMEs, Access to Capital, Literature Study Abstrak – Abstrak Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan krusial sebagai pilar stabilitas ekonomi nasional. Namun, keterbatasan akses terhadap pembiayaan formal akibat status unbankable menjadi hambatan struktural yang klasik. Penelitian ini bertujuan untuk mengeksplorasi secara mendalam peran Financial Technology Peer-to-Peer (P2P) Lending dalam mengatasi kesenjangan permodalan (credit gap) serta mendukung pengembangan UMKM di Indonesia. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik studi literatur (library research) melalui pengumpulan dan analisis dokumentasi teks akademik serta regulasi terkait. Hasil penelitian menunjukkan bahwa platform P2P Lending efektif memecahkan kebuntuan modal melalui mekanisme pinjaman tanpa agunan (collateral-free Lending) dengan mengandalkan Alternative Credit Scoring (ACS) berbasis jejak digital pengguna. Dimensi penguatan ini mengalami akselerasi melalui adopsi prinsip syariah (akad murabahah, mudharabah, musyarakah) yang memberikan rasa aman psikologis, serta skema kemitraan strategis kelembagaan (channeling) antara bank dan Fintech yang memperluas jangkauan pembiayaan hingga ke pelosok daerah. Kendati demikian, pemanfaatan pembiayaan digital ini membawa konsekuensi risiko finansial berupa tingginya beban biaya layanan atau bunga harian serta ancaman keamanan siber yang menuntut adanya peningkatan literasi keuangan pelaku usaha. Penelitian ini menyimpulkan bahwa seluruh literatur sepakat mendukung peran positif Fintech P2P Lending, asalkan diimbangi oleh pengawasan regulasi yang ketat dari Otoritas Jasa Keuangan (OJK) serta penegasan batasan yuridis bagi pengelola platform demi menjaga keberlanjutan stabilitas ekonomi kerakyatan. Kata Kunci: Financial Technology, P2P Lending, UMKM, Akses Permodalan, Studi Literatur.
Penggunaan Linear Programming Pada Optimalisasi Lahan Sempit di Masjid Baitul Izzah Islamic Center Tarakan Kalimantan Utara
This study aims to optimize the use of limited land at the Baitul Izzah Islamic Center Mosque in Tarakan, North Kalimantan, by determining the combination of horticultural crops that yields the maximum profit. The method used is Linear Programming with the assistance of POM-QM software. The decision variables in this study consist of five types of crops, namely water spinach, eggplant, chili, Chinese cabbage, and scallions, which are grown in a raised bed system. The objective function of this study is to maximize profit based on the selling price and average yield of each crop. The optimization model is constrained by several factors, namely available land area, labor, and the availability of residual fertilizer. The mathematical model is formulated in the form of an objective function and constraint functions, then solved using the simplex method via the POM-QM software. The results of the study indicate that the optimal combination is achieved by planting 13.33 beds of chili peppers, yielding a maximum profit of Rp 22,156,670. These results indicate that chili plants provide the highest profit contribution compared to other crops under conditions of limited available resources. The application of Linear Programming to this limited land area can serve as a basis for decision-making in determining optimal and efficient cropping patterns for horticultural cultivation in the mosque environment.
PENGARUH KEAHLIAN AUDITOR TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS DI KAP DI SURABAYA)
The role of public accountants is highly vital in maintaining public trust through audited financial statements as a basis for decision-making. The most significant factor influencing the quality of this audit judgment is auditor expertise, which is formed from a combination of knowledge, experience, and training. Therefore, this study aims to examine and analyze the positive and significant effect of auditor expertise on audit judgment at Public Accounting Firms (KAP) in Surabaya. This study employs a quantitative approach by distributing questionnaires directly to respondents to obtain primary data. The research population includes 54 KAPs in Surabaya. Sampling was conducted using a purposive sampling method with specific criteria, namely auditors with a minimum of one year of work experience. Data analysis was performed using simple linear regression and t-tests. The research results definitively prove that auditor expertise has a positive and significant effect on the quality of audit judgment. This finding is supported by a significance value of <0.001 and a t-count of 28.140, which exceeds the t-table limit. These empirical results align with the Cognitive Theory of Multimedia Learning (CTML), where adequate auditor expertise can significantly reduce cognitive load through automated information processing, thereby producing more rational and precise judgments. As a practical implication, KAP leaders in Surabaya are strongly advised to continuously prioritize human resource development strategies through sustainable professional training programs. Increasing practical experience and competence is crucial for auditors to avoid audit failures. Ultimately, this will have a direct impact on maintaining the firm's reputation and increasing stakeholder trust in the credibility of published audit opinions.
EVALUASI PENERAPAN STANDAR AUDIT TERKAIT BUKTI (SA 500) PADA DOKUMEN PEMBELIAN DALAM PEMERIKSAAN LAPORAN KEUANGAN DI KANTOR AKUNTAN PUBLIK
Abstract:This study essentially aims to measure the extent to which SA 500 on audit evidence is actually implemented in the field, specifically when auditors examine purchasing documents at public accounting firms. The approach is descriptive and qualitative, not counting numbers, but rather examining the procedures, sufficiency, and reliability of the evidence collected from purchasing transactions. What was found was quite thought-provoking. Documents such as invoices, purchase orders, and receipts are indeed the backbone of audit evidence. But yes, there are problems too. Document completeness is often incomplete, and the issue of reliability is also unclear, especially when the documents come from within the entity itself because, well, who wants to be honest with themselves? Furthermore, procedures such as inspection, confirmation, and analysis are not yet optimal. There is a gap between what should be and what actually happens. In conclusion, auditors need to be sharper in their professional judgment and their audit procedures must be strengthened to align with SA 500, ultimately improving overall audit quality. Keywords: audit evidence; purchasing documents; public accounting firm; SA 500; auditing standards
PERLINDUNGAN DATA DAN SALDO NASABAH MOBILE BANKING DARI ANCAMAN KEJAHATAN SIBER DAN PENIPUAN KOMPUTER DALAM SISTEM TRANSAKSI KEUANGAN DIGITAL
Perkembangan teknologi digital membuat layanan perbankan menjadi lebih mudah, cepat, dan efisien melalui Mobile Banking, namun juga meningkatkan risiko kejahatan siber seperti phishing, malware, ransomware, pencurian identitas, dan berbagai penipuan digital yang mengancam data pribadi serta saldo nasabah. Penelitian ini bertujuan mempelajari peran keamanan siber dalam melindungi uang nasabah pengguna Mobile Banking, mengidentifikasi jenis ancaman yang terjadi, serta menganalisis langkah pencegahan yang dapat dilakukan bank maupun pengguna, menggunakan metode studi literatur dengan pendekatan kualitatif melalui buku, jurnal ilmiah, peraturan perundang-undangan, artikel, dan penelitian terdahulu. Hasil penelitian menunjukkan bahwa teknologi keamanan seperti enkripsi data, autentikasi multifaktor, Cyber Threat Intelligence, sistem deteksi penipuan, dan autentikasi biometrik dapat meningkatkan keamanan transaksi digital dan mengurangi kemungkinan serangan siber. Namun, keamanan siber belum dapat melindungi secara penuh karena metode serangan yang semakin canggih dan kesalahan manusia yang masih banyak terjadi akibat rendahnya literasi digital masyarakat. Oleh karena itu, perlindungan yang optimal hanya dapat tercapai melalui kerja sama antara pemerintah, lembaga perbankan, dan masyarakat dalam memperkuat sistem keamanan, regulasi, serta pemahaman digital, karena tingkat keberhasilan keamanan siber tetap bergantung pada kesadaran dan kewaspadaan pengguna dalam menjaga data pribadi serta akun Mobile Banking mereka.
LITERATUR REVIEW: PENGARUH KECERDASAN EMOSIONAL, TEKANAN KETAATAN DAN ETIKA PROFESI TERHADAP KEPUTUSAN STRATEGIS AUDITOR
Keputusan strategis auditor merupakan elemen fundamental yang menentukan kualitas audit dan tingkat kepercayaan publik terhadap laporan keuangan. Berbagai faktor dari aspek individu maupun lingkungan kerja memengaruhi proses pengambilan keputusan auditor. Artikel ini mereview faktor-faktor yang memengaruhi keputusan strategis auditor, yaitu Kecerdasan Emosional, Tekanan Ketaatan, dan Etika Profesi, melalui studi literatur akuntansi dan auditing. Tujuan penulisan artikel ini adalah untuk membangun hipotesis pengaruh antar variabel guna digunakan pada riset selanjutnya. Metode yang digunakan adalah kajian pustaka (library research) dengan pendekatan kualitatif. Hasil artikel literature review ini menunjukkan bahwa: 1) Kecerdasan Emosional berpengaruh terhadap Keputusan Strategis Auditor; 2) Tekanan Ketaatan berpengaruh terhadap Keputusan Strategis Auditor; dan 3) Etika Profesi berpengaruh terhadap Keputusan Strategis Auditor. Temuan ini mengindikasikan bahwa kombinasi faktor internal (kecerdasan emosional dan etika profesi) dan eksternal (tekanan ketaatan) secara bersama-sama membentuk kualitas keputusan strategis auditor. Implikasi dari penelitian ini menekankan pentingnya pengembangan kompetensi emosional, penguatan kode etik, serta penciptaan lingkungan kerja yang mendukung independensi auditor dalam pengambilan keputusan strategis
Analisis Strategi Pemasaran KFC Dengan Pendekatan SWOT Dan Marketing Mix 7P
This study aims to analyze KFC's marketing strategy using a SWOT approach and the 7Ps Marketing Mix to face competition in the fast food industry in Indonesia. The study used a quantitative descriptive method with data collected through a questionnaire from 60 KFC Zambrud consumers. The results indicate that the Place dimension is KFC's main strength due to its strategic and accessible location, while the Promotion dimension is a weakness that needs the most improvement. The SWOT analysis identified key opportunities in the form of the growth of app-based delivery services and the development of digital marketing, while the greatest threats come from local competitors and changing trends in healthy eating. This study concludes that KFC's business sustainability requires a more creative integration of physical strengths and digital promotional strategies. The results of this study are expected to serve as evaluation material for KFC management and as an academic reference in the study of marketing strategies in the fast food industry.
ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN DAN BEBAN PERUSAHAAN JASA KONTRUKSI PADA PT X
Penerapan PSAK 34 dalam industri jasa konstruksi menjadi aspek penting dalam menyajikan informasi keuangan yang akurat dan andal. PT X sebagai perusahaan konstruksi diketahui belum sepenuhnya mengadopsi standar tersebut secara tepat. Pengakuan pendapatan dan beban masih dilakukan dengan metode penyelesaian kontrak, meskipun proyek yang dikerjakan bersifat jangka panjang. Kondisi ini berdampak pada ketidakakuratan laporan keuangan, menyebabkan kerugian yang tampak secara akuntansi, serta menghambat pengambilan keputusan manajerial dan akses terhadap pendanaan eksternal. Melalui pendekatan deskriptif kualitatif, dilakukan analisis terhadap praktik pengakuan pendapatan dan beban berdasarkan data keuangan tahun 2023–2024 dan wawancara dengan divisi keuangan. Hasilnya menunjukkan adanya kesenjangan antara praktik perusahaan dan ketentuan PSAK 34, terutama dalam penggunaan metode persentase penyelesaian untuk mencerminkan kinerja secara lebih tepat. Diperlukan perubahan kebijakan akuntansi agar laporan keuangan lebih relevan, reliabel, dan sesuai dengan prinsip akuntansi yang berlaku di Indonesia.
PENGARUH KUALITAS PRODUK, HARGA, LOKASI, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN BUBUR AYAM PREMIUM BANGEDDO’S DI SIDOARJO
Industri rumah tangga yang terus berkembang, khususnya pada sektor makanan siap saji dan menu sarapan di wilayah Sidoarjo. Bubur Ayam Premium Bangeddo’s merupakan salah satu usaha makanan yang menghadapi peningkatan persaingan, sehingga pelaku usaha perlu memahami faktor-faktor yang memengaruhi keputusan pembelian konsumen. Tujuannya untuk menganalisis dan menguji pengaruh kualitas produk, harga, lokasi, dan kualitas pelayanan terhadap keputusan pembelian konsumen Bubur Ayam Premium Bangeddo’s di Sidoarjo. Populasi dalam penelitian ini adalah seluruh konsumen yang membeli produk Bubur Ayam Premium Bangeddo’s dengan pengambilan sampel sebanyak 50 responden menggunakan teknik accidental sampling. Teknik analisis data yang digunakan yaitu uji validitas, uji realibilitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi (Adjusted R2), uji F, uji t, serta variabel dominan dengan software IBM SPSS 25. Hasil penelitian ini menunjukkan bahwa kualitas produk, harga, lokasi, dan kualitas pelayanan secara simultan berpengaruh signifikan terhadap keputusan pembelian dengan nilai F hitung 14,507 > F tabel 2,58 dan nilai signifikansi 0,000 < 0,05. Sementara itu, secara parsial hasil uji t menunjukkan bahwa variabel kualitas produk memiliki nilai t hitung -1,018 dengan nilai signifikansi 0,314, variabel harga memiliki nilai t hitung 1,521 dengan nilai signifikansi 0,135, variabel lokasi memiliki nilai t hitung -0,582 dengan nilai signifikansi 0,564, dan variabel kualitas pelayanan memiliki nilai t hitung 6,638 dengan nilai signifikansi 0,000. Hasil tersebut menunjukkan bahwa hanya variabel kualitas pelayanan yang berpengaruh signifikan terhadap keputusan pembelian karena memiliki nilai t hitung > t tabel 2,014 dan nilai signifikansi < 0,05. Selain itu, nilai koefisien determinasi sebesar 0,524 menunjukkan bahwa keputusan pembelian dipengaruhi oleh kualitas produk, harga, lokasi, dan kualitas pelayanan sebesar 52,4%, sedangkan sisanya sebesar 47,6% dipengaruhi oleh faktor-faktor lain di luar penelitian ini. Variabel yang paling dominan diketahui berdasarkan nilai Standardized Coefficients Beta tertinggi, yaitu kualitas pelayanan dengan nilai 0,765 dan nilai signifikansi < 0,05.
Analisis Potensi Pengembangan Usaha Roti XYZ Cabang Sepanjang, Sidoarjo
XYZ Bakery, Sepanjang, is a micro, small, and medium enterprise (MSME) that has operated since 2004. However, its business development has been constrained by limited digital marketing, financial record-keeping, legal compliance, production equipment maintenance, and waste management. This study aims to analyze the business feasibility from non-financial and financial perspectives and to formulate development strategies using SWOT analysis. A mixed-methods approach with a parallel convergent design was employed by collecting primary and secondary data simultaneously. The non-financial analysis covered market and marketing, technical, environmental, legal, and human resource aspects, while the financial analysis applied the Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), Benefit-Cost Ratio (B/C Ratio), and Payback Period (PBP). The results showed that the business was highly feasible from both perspectives. It generated an NPV of IDR 1,886,198, an IRR of 176.33%, a B/C Ratio of 1.52, and a PBP of 0.72 years. The IFE and EFE matrix analyses placed the business in Quadrant V (Hold and Maintain). Therefore, market penetration, product development, digital marketing optimization, product innovation, and operational efficiency are recommended to support sustainable business growth
Analisis Optimasi Keuntungan Produksi Menggunakan Program Linier Metode Simpleks pada Kasus Maksimasi di UMKM Lumpia Basah & Kwetiau Van Java
This research was motivated by the limited availability of raw materials faced by Lumpia Basah & Kwetiau Van Java MSME in determining the optimal production quantity to maximize profit. Inappropriate production planning may lead to inefficient utilization of available resources. This study aims to determine the optimal production combination of Lumpia Basah and Kwetiau using Linear Programming with the Simplex Method. The research employed a descriptive quantitative approach. Primary data were obtained through observation and interviews with the business owner, while secondary data were collected through a literature review of relevant books and scientific journals. The decision variables in this study were the production quantities of Lumpia Basah and Kwetiau, with the objective of maximizing profit. The constraints consisted of the limited availability of eggs, bean sprouts, and Chinese cabbage as raw materials. The model was solved mathematically using the Simplex Method and validated using POM-QM for Windows software. The results showed that the optimal production combination was 33 packs of Lumpia Basah and 116 packs of Kwetiau per day, generating a maximum daily profit of IDR 483,120. Both the mathematically calculation and the POM-QM for Windows software produced identical results, indicating that the Simplex Method is effective as a decision-making tool for production planning to improve raw material utilization efficiency and maximize the profitability of MSMEs.
Analisis Pengendalian Kualitas Produk Pentol Cilok Menggunakan Metode Statistical Process Control di Kabupaten Sidoarjo (Studi Kasus Pada UMKM Pentol Cilok Mitra Kabupaten Sidoarjo)
Quality control is an essential aspect of food production to ensure product consistency, minimize defects, and improve customer satisfaction. However, many Micro, Small, and Medium Enterprises (MSMEs) still experience quality variations due to the absence of systematic quality control practices. This study aimed to analyze the quality control process of Pentol Cilok Mitra MSME in Sidoarjo Regency using the Statistical Process Control (SPC) method, identify the dominant types and causes of product defects, and formulate improvement recommendations. This research employed a quantitative descriptive approach. Data were collected through observation, interviews, documentation, and check sheets during 20 production observations with 400 samples in each observation, resulting in a total of 8,000 observed products. The data were analyzed using SPC tools, including check sheets, p-control charts, Pareto diagrams, process capability analysis, and Ishikawa diagrams. The results showed that 998 products (12.48%) were defective. The dominant defects consisted of non-uniform shape (42%), texture defects (26%), inappropriate product temperature (21%), and non-uniform color (11%). The p-control chart indicated that the production process was generally under statistical control, although several observations of shape defects approached the upper control limit. The Ishikawa analysis revealed that defects were mainly caused by human, material, equipment, method, and environmental factors. The study recommends implementing standard operating procedures, standardizing raw materials, improving production equipment, conducting routine quality inspections, and enhancing workplace conditions to improve process consistency and product quality.
PENGARUH PENGAWASAN PAJAK, PEMERIKSAAN PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi pada Wajib Pajak Kendaraan Bermotor di UPTD PPD SAMSAT Cikokol Kota Tangerang)
Abstract. This research aims to analyze the influence of Tax Supervision, Tax Inspection, and Tax Service Quality on the compliance of motor vehicle taxpayers registered at the SAMSAT Cikokol office in Tangerang City. The sample used in this research consists of 100 people, employing a purposive sampling technique. The data used in this research is primary data in the form of questionnaires distributed to Taxpayers registered at Samsat Kota Tangerang Selatan. The data analysis technique uses Multiple Linear Regression Analysis with the assistance of SPSS 25. The results of this research indicate that Tax Supervision (X1) partially has no positive influence on Motor Vehicle Taxpayer Compliance (Y), Tax Inspection (X2) partially has a positive influence on Motor Vehicle Taxpayer Compliance (Y), Tax Service Quality (X3) partially has a positive influence on Motor Vehicle Taxpayer Compliance (Y), and Tax Supervision, Tax Inspection, and Tax Service Quality simultaneously have a positive and significant influence on Taxpayer Compliance. Referring to the results of this research, it shows that the variables of tax sanction strictness, religiosity, and tax supervision can contribute to increasing taxpayer compliance. Keywords: Tax Supervision, Tax Inspection, Tax Service Quality, Taxpayer Compliance. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Pengawasan Pajak, Pemeriksaan Pajak, dan Kualias Pelayan Pajak terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar dikantor SAMSAT cikokol Kota Tangerang. Sampel yang digunakan dalam penelitian ini sebanyak 100 orang dengan menggunakan teknik pengambilan sampel menggunakan purposive sampling. Data yang digunakan pada penelitian ini adalah data primer berupaya penyebaran kuesioner kepada Wajib Pajak yang terdaftar di Samsat Kota Tangerang Selatan. Teknik analisis data menggunakan Analisis Regresi Linier Berganda Dengan bantuan SPSS 25. Hasil penelitian ini menunjukkan bahwa Pengawasan Pajak (X1) secara parsial tidak berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Y), Pemeriksaan Pajak (X2) secara parsial berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Y), Kualitas Pelayan Pajak (X3) secara parsial berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Y), dan Pengawasan Pajak, dan Pemeriksaan Pajak, dan Kualitas Pelayanan Pajak secara simultan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Merujuk Pada hasil penelitian tersebut menunjukkan bahwa variabel ketegasan sanksi pajak, religiuitas, dan pengawasan pajak dapat memberikan kontribusi terhadap peningkatan kepatuhan wajib pajak. Kata Kunci : Pengawasan Pajak; Pemeriksaan Pajak; Kualitas Pelayanan Pajak; Kepatuhan Wajib Pajak.
Pengaruh Omnichannel Experience dan Kualitas Produk terhadap Keputusan Pembelian Produk Cimory Yogurt
Advances in digital technology have transformed the way consumers make purchase. This situation has prompted companies to focus on integrated shopping experiences across various channels (omnichannel experience) and on product quality as factors that can influence purchasing decisions. The purpose of this study is to evaluate how the omnichannel experience and product quality influence purchasing decisions regarding Cimory Yogurt. A quantitative methodology was employed, using purposive sampling technique to select a sample of 100 respondents who had previously purchased and consumed Cimory Yogurt. Research data were collected via a questionnaire and analyzed using multiple linear regression in SPSS software. The findings indicate that the omnichannel experience and product quality simultaneously have a significant influence on purchasing decisions. However, in the partial analysis, only product quality was found to have a significant effect, while the omnichannel experience did not show a statistically significant effect. These findings indicate that product quality is the most influential factor in encouraging consumers to choose Cimory Yogurt.
Pengaruh Brand Awareness dan Social Media Marketing terhadap Keputusan Pembelian Produk Lotion Vaseline
This study was conducted to examine the influence of brand awareness and social media marketing on consumers' purchasing decisions regarding Vaseline body lotion products. A quantitative approach with a causal-associative research design was employed. Primary data were collected through an online questionnaire distributed to Indonesian consumers who had previously purchased or used Vaseline body lotion. The sample consisted of 99 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results indicate that brand awareness (B = 0.507; p < 0.001) and social media marketing (B = 0.299; p = 0.003) have positive and significant effects on purchasing decisions. Simultaneous analysis also shows that both variables significantly influence purchasing decisions (F = 62.734; p < 0.001), with brand awareness making the greater contribution. Therefore, strengthening brand awareness and implementing effective social media marketing strategies are important factors in encouraging consumers' purchasing decisions regarding Vaseline body lotion products.
Pengaruh Social Media Marketing dan Electronic Word Of Mouth (E-WOM) Credibility Terhadap Perilaku Pembelian Konsumen Pada Produk Kopi Good Day
Digitalization has changed the way customers collect data and make purchasing decisions. This study investigates how social media marketing and electronic word-of-mouth (e-WOM) credibility influence Good Day Coffee consumers' purchasing behavior. One hundred carefully selected individuals participated in this quantitative study. Data were assessed for validity and reliability after being collected through a questionnaire and then analyzed using multiple linear regression. The results indicate that e-WOM credibility has a positive but not statistically significant effect on purchasing behavior, while social media marketing has a positive and significant effect. The findings suggest that social media marketing plays a more significant role in driving purchasing behavior than other factors. Therefore, companies need to optimize their social media marketing strategies by presenting relevant and engaging content and collecting positive reviews to build customer trust and ultimately drive sales.
OPTIMALISASI KINERJA KARYAWAN DI KONVEKSI ARENSA JAYA VARIASI MENGGUNKAN ANALISIS PENUGASAN
Arensa Jaya Variasi Convection, a small and medium-sized garment manufacturing enterprise SME, faces challenges in its employee Assignmentsystem because the allocation of workers to four workstations pattern making, cutting, sewing, and packing is still carried out using conventional practices and is not based on each employee's skills and task completion time. This condition Results in an uneven distribution of workload, increased production time, and inefficient operational costs. This study aims to optimize employee assignments at Arensa Jaya Variasi Convection. The research employed a descriptive quantitative approach using the Hungarian Method. The Results indicate that the optimal Assignmentis Sopiyan to the pattern-making workstation 20 minutes, Fajrin to the cutting workstation 25 minutes, Deni to the sewing workstation 90 minutes, and Dian to the packing workstation 15 minutes, Resulting in a total completion time of 150 minutes. These findings demonstrate that the Hungarian Method is effective in optimizing employee assignments in the garment manufacturing operations of Arensa Jaya Variasi.
Analisis Kelayakan Usaha Wisata Walicung Park Ditinjau dari Aspek Pemasaran dan Lingkungan
This study aims to analyze the feasibility of developing Walicung Park Tourism in Brebes Regency based on marketing and environmental aspects. The method used is qualitative descriptive, with data collected through observation, semi-structured interviews with park managers and visitors, as well as relevant documentation. Data analysis was carried out in stages, including data reduction, presentation, and conclusion drawing. The research findings show that from a marketing perspective, Walicung Park has a clear market segmentation, attracts visitors from various regions in Central Java, uses social media strategies for promotion, offers affordable entrance tickets, and has competitive advantages such as natural springs and adequate supporting facilities. From an environmental perspective, the sustainability of this location is supported by the availability of water sources and effective waste management, as well as minimal negative impact on the surrounding community. In addition, this recreational place provides economic benefits by creating jobs and encouraging entrepreneurial opportunities for residents. Based on this, Walicung Park is considered suitable for sustainable development, while continuing to enhance digital marketing efforts, environmental protection, and collaboration with the community.
Analisis Perbandingan Metode Forecasting Dalam Memprediksi Permintaan Celana Salur ISTWEAR
Abstract. Small-scale fashion businesses like ISTWEAR often struggle to estimate market demand due to erratic sales fluctuations; consequently, unplanned production risks leading to either overstocking or product shortages. This study aims to estimate the demand for ISTWEAR’s striped trousers (*Celana Salur*) for June 2026 using forecasting techniques. Sales data from January to May 2026 for three color variants-RSN Blue, Pink, and Black-were analyzed using Moving Average, Exponential Smoothing, and Linear Regression methods, with accuracy evaluated via MAD, MSE, and MAPE. The results indicate that Linear Regression yielded the lowest MSE values ​​across all variants, making it the optimal method; it produced demand estimates of 1,583 units (RSN Blue), 1,089 units (Pink), and 1,128 units (Black) for June 2026. These findings confirm that Linear Regression is the most suitable forecasting method for data exhibiting consistent trend patterns and can serve as a practical basis for production planning decisions in fashion businesses.
Pengaruh Kualitas Produk dan Brand Image terhadap Repurchase Intention Scarlett Whitening pada Shopee di Bandung Raya
Persaingan industri kecantikan dan perawatan kulit (skincare) di Indonesia semakin ketat seiring meningkatnya minat masyarakat terhadap produk kecantikan lokal. Scarlett Whitening, sebagai salah satu merek skincare lokal yang dipasarkan melalui marketplace Shopee, dihadapkan pada tantangan untuk mempertahankan minat konsumen melakukan pembelian ulang (repurchase intention) di tengah ketatnya persaingan pasar, khususnya di wilayah Bandung Raya. Penelitian ini bertujuan untuk mengetahui gambaran Kualitas Produk, Brand Image, dan Repurchase Intention, serta menguji pengaruh Kualitas Produk dan Brand Image baik secara parsial maupun simultan terhadap Repurchase Intention Scarlett Whitening pada Shopee di Bandung Raya. Metode yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner skala Likert kepada 100 konsumen Scarlett Whitening di Bandung Raya yang dipilih dengan teknik non-probability purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics versi 26 pada taraf signifikansi 0,10. Hasil penelitian menunjukkan bahwa Kualitas Produk dan Brand Image berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap Repurchase Intention, dengan nilai Adjusted R Square sebesar 0,564 (56,4%). Di antara kedua variabel independen, Kualitas Produk memiliki pengaruh yang relatif paling dominan terhadap Repurchase Intention. Temuan ini menunjukkan bahwa merek skincare lokal perlu terus memperkuat kualitas produk maupun citra merek untuk mempertahankan perilaku pembelian ulang konsumen di tengah persaingan e-commerce yang ketat.
Pengaruh Produk dan Harga Terhadap Keputusan Pembelian di Rumah Produksi Gelasan Zulfikar Kabupaten Garut
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh produk dan harga terhadap keputusan pembelian gelasan Zulfikar pada Rumah Produksi Gelasan Zulfikar Kabupaten Garut. Gelasan merupakan benang khusus yang digunakan dalam permainan layang-layang aduan, sehingga kualitas produk dan penetapan harga menjadi faktor penting dalam memengaruhi keputusan konsumen. Persaingan pasar gelasan di Garut yang sangat ketat menuntut produsen untuk memahami faktor-faktor yang memengaruhi keputusan pembelian pelanggan. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian kausal. Teknik pengambilan sampel menggunakan accidental sampling dengan jumlah sampel sebanyak 100 responden, yang ditentukan menggunakan rumus Slovin dari populasi 6.505 konsumen. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis deskriptif dan analisis verifikatif, meliputi uji asumsi klasik, regresi linier berganda, koefisien determinasi, uji t, dan uji F. Hasil penelitian ini diharapkan mampu memberikan gambaran mengenai sejauh mana produk dan harga berpengaruh terhadap keputusan pembelian, baik secara parsial maupun simultan. Penelitian ini juga memberikan kontribusi bagi pengembangan strategi pemasaran Rumah Produksi Gelasan Zulfikar, khususnya dalam meningkatkan kualitas produk dan penetapan harga yang tepat agar dapat memperkuat posisi merek di pasar.
Tinjauan Hukum Ekonomi Syariah terhadap Optimalisasi Zakat Produktif dalam Pengembangan Usaha Mustahik (Studi Kasus: Inisiatif Zakat Indonesia (IZI) Perwakilan Jakarta)
Poverty in Indonesia remains a serious issue, with 23.36 million people living below the poverty line as of September 2025. Productive zakat emerges as a more effective economic empowerment instrument compared to consumptive zakat; however, its field implementation still requires in-depth examination. This study aims to analyze the implementation of productive zakat programs, mentoring and monitoring patterns, and to examine whether the optimization of productive zakat at LAZNAS Inisiatif Zakat Indonesia (IZI) Jakarta Representative Office complies with Islamic Economic Law. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation involving three key informants: one program supervisor and two mustahik beneficiaries. The results show that IZI's productive zakat program has been implemented systematically through rigorous assessment mechanisms, provision of business capital and equipment, entrepreneurship training, and tiered daily, weekly, and monthly mentoring. The program consistently achieves its institutional target, whereby at least 8 out of 10 beneficiaries per cohort are able to sustain their businesses independently after the program's termination. This study concludes that the productive zakat optimization at IZI Jakarta Representative Office complies with Islamic Economic Law principles, grounded in the Al-Qur'an, Hadith, Law No. 23 of 2011, MUI Fatwa No. 14 of 2011, fiqh maxims, and maqashid al-syari'ah. In terms of empowerment theory, the program fulfills the three essential elements: enabling, empowering, and protecting.
Pengaruh Kualitas Sumber Daya Manusia dan Fasilitas Pelayanan Terhadap Kepuasan Masyarakat di Desa Sumbersari Kecamatan Ciparay Kabupaten Bandung
Kualitas pelayanan publik di tingkat pemerintahan desa sangat ditentukan oleh kapabilitas sumber daya manusia dan kelengkapan fasilitas operasional. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas Sumber Daya Manusia (SDM) dan fasilitas pelayanan terhadap kepuasan masyarakat di Desa Sumbersari, Kecamatan Ciparay, Kabupaten Bandung. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Populasi penelitian berjumlah 18.058 jiwa, dengan ukuran sampel 100 responden yang ditentukan menggunakan rumus Slovin (margin of error 10%) serta teknik accidental sampling. Pengumpulan data dilakukan melalui kuesioner terstruktur dan dianalisis menggunakan analisis jalur (path analysis) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas SDM dan fasilitas pelayanan berada dalam kategori kuat/baik. Analisis koefisien korelasi menunjukkan hubungan yang kuat dan positif antara kualitas SDM dan fasilitas pelayanan (r = 0,743). Secara parsial, kualitas SDM berpengaruh positif dan signifikan terhadap kepuasan masyarakat (t_hitung = 4,517 > t_tabel = 1,996) dengan kontribusi 21,67%. Fasilitas pelayanan juga berpengaruh positif dan signifikan terhadap kepuasan masyarakat (t_hitung = 4,741 > t_tabel = 1,996) dengan kontribusi 34,62%. Secara simultan, kualitas SDM dan fasilitas pelayanan berpengaruh signifikan terhadap kepuasan masyarakat (F_hitung = 83,260 > F_tabel = 3,09) dengan nilai koefisien determinasi (R2) sebesar 63,2%, sedangkan sisanya sebesar 36,8% dipengaruhi oleh variabel lain di luar model penelitian.