JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

PENGARUH ENTREPRENEURIAL AGILITY DAN ENTREPRENEURIAL TRAITS TERHADAP DIGITAL ENTREPRENEURSHIP INTENTION MAHASISWA

Puspa Tarti Saridiningrat — 2025-04-23

The purpose of this study is to determine the effect of entrepreneurial agility and entrepreneurial traits on digital entrepreneurship intention partially and simultaneously. The research method used is the survey method. The sampling technique used is probability sampling with the two-stage cluster random sampling method. The results show that: 1) Entrepreneurial Agility has a positive and significant effect on Digital Entrepreneurship Intention with a significance value of 0.000 <0.05. 2) Entrepreneurial Traits have a positive and significant effect on Digital Entrepreneurship Intention with a significance value of 0.011 <0.05. 3) Entrepreneurial Agility and Entrepreneurial Traits have a simultaneous effect on Digital Entrepreneurship Intention as evidenced by Fcount 110.796> Ftable 3.05 with a significance value of 0.000 <0.05.

Strategi Peningkatan Kinerja PT BPR BKK Purwokerto (Perseroda) Berbasis MBCfPE

Yoiz Shofwa Shafrani — 2025-05-10

This study aims to identify and formulate a strategy to improve the performance of PT Bank Perkreditan Rakyat (BPR) BKK Purwokerto (Perseroda) using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE). Facing tight competition in the financial sector, PT BPR BKK Purwokerto (Perseroda) needs to implement a systematic approach to improve operational efficiency and service quality. This study uses a literature study method and in-depth interviews with management and employees to collect data and analyze current conditions and potential improvements. The results of the study indicate that the application of Malcolm Baldrige principles, such as market and customer focus, has a positive impact on the performance of PT BPR BKK Purwokerto (Perseroda). Human resource development and product innovation have also been proven to be major supporting factors. Employee involvement in decision making increases motivation and productivity, which contributes to customer satisfaction. Therefore, PT BPR BKK Purwokerto (Perseroda) is advised to implement this strategy comprehensively to achieve sustainable competitive advantage.

Analisis Kebijakan dan Regulasi Perencanaan Keuangan Syariah di Indonesia: Tinjauan Hukum Tiga Lembaga Pengawasan

Dinda Ika Yulianti — 2025-05-10

Penelitian ini bertujuan untuk menganalisis kebijakan dan regulasi dalam Lembaga utama, Bank Indonesia (BI), Otoritas Jasa Keuangan), dan Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI),dalam merumuskan kebiajakan dan regulasi sistem keuangan syariah di Indonesia. Dengan menggunakan pendekatan kualitatif deskriptif, studi ini mengkaji literatur dan regulasi yang relevan untuk memahami sejauh mana efektivitas kebijakan dalam mendukung pertumbuhan sektor keungan syariah. Hasil penelitian menunjukkan bahwa ketiga Lembaga tersebut memiliki peran yang saling melengkapi. BI menjaga stabilitas moneter dan mendorong digitalisasi, OJK mengawasi dan mengatur industry keuangan syariah, dan DSN-MUI memberikan legitimasi syariah melalui fatwa. Kolaborasi ketiganya dinilai krusial dalam menciptakan ekosistem keuangan syariah yang inklusif, adaptif, dan berkelanjutan.

PENGARUH STRATEGI PEMASARAN DIGITAL DAN HARGA TERHADAP VOLUME PENJUALAN PRODUK HNI-HPAI DI AGEN HALAL MART AGENCY CENTER ASIH MTQ MUARA BULIAN

Evi Kholishoh Ainuz Zulva — 2025-05-14

This study aims to analyze the effect of digital marketing strategies and prices on sales volume at the Halal Mart Agency Center Asih Agent. This study uses a quantitative method. to research a certain population or sample. The population in this sample is the number of consumers who purchase HNI HPAL products in 2023. The data collection techniques used by researchers are observation, interviews and questionnaires. The analysis technique used is multiple linear regression to measure the effect of independent variables (digital marketing strategies and prices) on the dependent variable (sales volume). The results of this study indicate that there is a significant influence between digital marketing strategies on sales volume, there is a significant influence between prices on sales volume and there is a significant influence between digital marketing strategies and prices on sales volume

PENGARUH LITERASI EKONOMI, LITERASI DIGITAL DAN ADVERSITY QUOTIENT TERHADAP DIGITAL ENTREPRENEURSHIP INTENTION MAHASISWA

Cici Sri Wahyuni — 2025-05-17

The purpose of this study is to determine the effect of economic literacy, digital literacy, and adversity quotient on students' digital entrepreneurship intention partially and simultaneously. This research employs a survey method with the population consisting of students from the Sharia Economics Study Program at Universitas Siliwangi, class of 2021–2023. The sample was selected using proportionate stratified random sampling technique, totaling 214 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that: 1) Economic literacy has a positive and significant effect on Digital Entrepreneurship Intention with a significance value of 0.000 <0.05. 2) Digital Literacy has a positive and significant effect on Digital Entrepreneurship Intention with a significance value of 0.000 <0.05. 3) Adversity Quotient has a positive and significant effect on Digital Entrepreneurship Intention with a significance value of 0.000 <0.05. 4) Economic Literacy, Digital Literacy and Adversity Quotient simultaneously affect Digital Entrepreneurship Intention as evidenced by F_count 202.695 > F _table 2.65 with a significance value obtained of 0.000 < 0.05.

Analisis Penerapan Activity-Based Management (ABM) dan Pengungkapan Informasi Strategis pada PT Indofood Sukses Makmur Tbk

Paulina Merlinda — 2025-05-21

This study aims to analyse PT Indofood Sukses Makmur Tbk's implementation of the Activity-Based Management (ABM) approach and the extent to which the company discloses strategic information in its fourth quarter annual report. The study focuses on cost efficiency, management of corporate activities, and transparency in disclosing information related to ownership structure, leverage, and profitability. The analysis shows that the implementation of ABM can help companies maximise value-added activities and reduce unnecessary costs. However, the disclosure of strategic information, especially related to share ownership and financing structure, is still not fully transparent to the public.

Peran Akuntansi Manajemen dalam Penyusunan Anggaran dan Pengendalian Biaya Operasional pada Jasa Fotografi Ethicvisual Jombang

Nisrina Nabihah Ramadhani — 2025-05-21

This research examines the role of management accounting in budgeting and controlling operational costs at Ethicvisual photography services in Jombang. Management accounting is an internal accounting system designed to meet the information needs of managers in the company. Relevant accounting information is very important for managers to carry out planning, control, and decision-making functions. Cost analysis through the calculation of cost per unit can be used as a basis for performance measurement and budgeting. This research uses a qualitative descriptive approach with data obtained from scientific journal articles and field data through observation, interviews, and documentation. The results showed that management accounting plays an important role in helping photography service companies manage finances, make the right decisions, and achieve operational efficiency.

PENGARUH EFEKTIVITAS DAN EFISIENSI PENYALURAN KREDIT USAHA RAKYAT (KUR) BSI TERHADAP PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI BANK SYARIAH INDONESIA DI BSI KCP MUARA BULIAN

Putri Wulandari — 2025-05-23

The research in this thesis is motivated by Bank Syariah Indonesia (BSI) effectiveness and efficiency in distributing KUR applying sharia principles is expected to provide convenience for MSMEs, especially Muslims. It is expected that the contribution of BSI KCP Muara Bulian in increasing the effectiveness and efficiency of KUR distribution, so as to have a greater impact on the development of MSMEs in the region. The research method used is a quantitative method with a survey approach. The population used in this study were MSMEs using KUR in 2022-2023 at BSI KCP Muara Bulian using the Slovin formula, a sample of 75 respondents was obtained, 25 respondents for the trial and 50 were used as a test of the research instrument. The data collection techniques used by the researcher were Observation, Interviews and Questionnaires. The data obtained in this study were analyzed using multiple linear regression analysis with the SPSS version 20 program.

Manajemen Ekstrakurikuler Pendidikan Lingkungan Hidup Generasi Sadar Iklim di Sekolah Menengah Pertama Negeri 1 Panti

Nafirotul Hasanah — 2025-05-24

The climate crisis and rapid social changes demand the education sector to produce a generation that is environmentally conscious and responsible. The Environmental Education Extracurricular Program "Generasi Sadar Iklim" (Gensalim) at SMP Negeri 1 Panti was established as an effort to instill ecological awareness from an early age. Effective management plays a key role in ensuring the sustainability and achievement of environmental education goals. This research employed a qualitative method with a descriptive approach through interviews, observations, and documentation. The findings indicate that planning was carried out by involving the principal, supervising teachers, and students through needs analysis, goal setting, work program development, activity scheduling, attendance listing, and the provision of facilities and infrastructure. Furthermore, the organizing process was conducted through coordination between the principal, the student affairs vice principal, and the supervisors, marked by the appointment of supervisors, the formation of organizational structure, and the distribution of tasks. The implementation involved all Grade VII and VIII students through class representatives using various learning approaches such as lectures, video screenings, and field practices. Finally, the evaluation was conducted both internally by the school and externally by related institutions.

ANALISIS EFEKTIVITAS DAN PERTUMBUHAN PENDAPATAN, BELANJA DALAM PENGELOLAAN KEUANGAN DESA HUTA PADANG, KECAMATAN BANDAR PASIR MANDOGE

Riska Tamalia Setia Naiborhu — 2025-05-24

This research aims to determine and analyze the effectiveness and growth of income and expenditure in financial management in Huta Padang Village, Bandar Pasir Mandoge. The type of research used in this research is descriptive qualitative. The data used in this research is secondary data in the form of the 2021-2023 Village Revenue and Expenditure Budget (APBDes) report obtained from the Office of the Head of Huta Padang Village, Bandar Pasir Mandoge District. The analysis technique used in this research uses the effectiveness ratio and growth ratio formulas.

Analisis Penggunaan Business Model Canvas Terhadap Persaingan Bisnis Pada BMT El-Mentari Purwokerto

Najwa Aulia Sholihah — 2025-05-26

Penelitian ini bertujuan untuk menganalisis penerapan Business Model Canvas (BMC) dalam memahami dan meningkatkan daya saing bisnis di BMT El-Mentari Purwokerto. Menggunakan metode deskriptif kualitatif, data dikumpulkan melalui wawancara mendalam dengan manajer dan karyawan BMT, serta dokumentasi dan studi pustaka. Hasil penelitian menunjukkan bahwa kesembilan elemen BMC (Customer Segments, Value Propositions, Channels, Customer Relationship, Revenue Streams, Key Resources, Key Activities, Key Partnership, dan Cost Structure) telah diterapkan secara efektif untuk menjawab kebutuhan pasar, memperkuat hubungan dengan nasabah, serta menjaga keberlanjutan operasional koperasi syariah tersebut. Strategi seperi sistem jemput bola, promosi berbasis komunitas, dan penguatan kemitraan lokal menjadi kunci dalam menciptakan nilai tambah dan diferensiasi layanan. Kesimpulan dari studi ini menyatakan bahwa Business Model Canvas mampu manjadi alat strategis dalam meningkatkan efisiensi dan daya saing lembaga keuangan syariah di tengah dinamika pasar yang kompetitif.

DIGITALISASI PERBANKAN DAN AKSES UMKM : PELUANG DAN TANTANGAN HUKUM

Syakira Edriamarsha Firdaus — 2025-05-26

The digitalization of banking has created opportunities for Micro, Small, and Medium Enterprises (UMKM) in Indonesia to access financing more easily and efficiently. Through digital banking services, the loan application and disbursement processes have become faster, thereby enhancing financial inclusion for UMKM. However, the implementation of this digitalization also faces various legal challenges, such as personal data protection, the security of electronic transactions, and regulations that are not yet fully adaptive to technological developments. Therefore, a comprehensive and flexible legal framework is needed to support the synergy between banking digitalization and UMKM, to ensure the optimal use of technology and legal protection for all parties involved.

INOVASI PENYUSUNAN ELEMEN PEMASARAN ORGANISASI SEBAGAI UPAYA PENGUATAN MARKETING SKILL PRAKTIS

Syahla Nabila — 2025-05-27

Penelitian ini bertujuan untuk mengkaji bagaimana inovasi dalam penyusunan elemen

pemasaran organisasi dapat berkontribusi terhadap penguatan keterampilan pemasaran secara

praktis (marketing skill). Di tengah dinamika pasar dan transformasi digital, organisasi dituntut

untuk meninggalkan pendekatan pemasaran konvensional dan beralih pada strategi yang lebih

adaptif dan kreatif. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan

studi kasus pada beberapa organisasi profit dan non-profit. Data dikumpulkan melalui wawancara

mendalam dan kuesioner, kemudian dianalisis dengan pendekatan tematik. Hasil penelitian

menunjukkan bahwa penerapan inovasi dalam elemen pemasaran seperti digitalisasi promosi,

penyesuaian produk berbasis kebutuhan konsumen, dan penggunaan media sosial—secara

signifikan meningkatkan keterampilan teknis dan interpersonal tim pemasaran. Inovasi juga

mendorong proses pembelajaran berbasis pengalaman (experiential learning) yang berperan

dalam penguatan kapasitas sumber daya manusia organisasi secara menyeluruh.

ANALISIS PENERAPAN KRITERIA MALCOLM BALDRIGE (MBCfPE) TERHADAP KUALITAS KINERJA DI KSPPS BMT DAS PURBALINGGA

Dwi Retno Ardani — 2025-05-30

This study aims to analyze the implementation of the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE) in enhancing performance quality at KSPPS BMT DAS Purbalingga, a sharia microfinance institution in Indonesia. Using a descriptive quantitative approach, the study assesses seven dimensions of MBCfPE—Leadership, Strategic Planning, Customer Focus, Measurement, Knowledge Management, Workforce Focus, Process Management, and Results. The findings reveal that BMT DAS Purbalingga achieved an overall score of 830, categorizing it as a "Benchmark Leader" under the MBCfPE framework. The highest performance was recorded in the "Customer and Market Focus" category with a score of 88.23%, reflecting the organization's strong customer orientation and service quality. However, the "Measurement, Analysis, and Knowledge Management" dimension scored the lowest (77,77%), indicating room for improvement in strategic data analysis and knowledge utilization. These results suggest that the adoption of MBCfPE has positively influenced institutional performance, positioning KSPPS BMT DAS as a model for excellence in the Islamic microfinance sector. The research contributes to existing literature by providing empirical evidence on MBCfPE application in a sharia cooperative context and supports prior findings on the framework’s versatility across industries.

Analisis Strategi Pasar dan Produk Pegadaian menggunakan Ansoff Matrix (Studi kasus pada Pegadaian Kantor Cabang Purwokerto)

Anisatul Amalia — 2025-05-30

In the ever-evolving digital era, financial service transformation is essential to increase company competitiveness. PT Pegadaian Purwokerto Branch as one of the State-Owned Enterprises (BUMN) has made various innovations in digital-based products and services are designed to address the requirements of the community, with particular emphasis on the lower middle class demographic. The study aims to analyze the market and product strategies implemented by Pegadaian Purwokerto Branch using the Ansoff Matrix approach. The research employed a qualitative descriptive methodology, utilizing data collection techniques that included direct interviews with branch office executives and comprehensive documentation. The data were subjected to analysis through the Ansoff Matrix framework, which encompasses four principal strategies: market penetration, market development, product development, and diversification. The results of the study show that Pegadaian Purwokerto Branch has implemented a market penetration strategy through service digitalization, product development by launching digital gold installment services and sharia financing, as well as a diversification strategy through collaboration with the e-commerce sector and other digital platforms. With this strategy, Pegadaian is expected to be able to maintain competitiveness and expand market reach sustainably.

ANALISIS CAPITAL BUDGETING PADA RENCANA EKSPANSI UKM OSHA SNACK

Kayla Rahma Faiza — 2025-05-31

Penelitian ini menganalisis kelayakan ekspansi usaha UKM Osha Snack dengan pendekatan kualitatif (wawancara mendalam) dan kuantitatif (analisis laporan keuangan). Aspek kualitatif menilai faktor operasional, pasar, dan SDM, sedangkan aspek kuantitatif menggunakan metode capital budgeting dengan mempertimbangkan perhitungan nilai waktu uang dan tingkat diskonto untuk mengukur kinerja finansial. Hasil penelitian mengungkapkan bahwa Osha Snack telah memiliki sistem operasional yang efisien, struktur SDM yang terorganisir, dan strategi pemasaran yang efektif. Analisis finansial menghasilkan Payback Period (PBP) 3,1 tahun, Net Present Value (NPV) Rp83.915.911 (positif), Profitability Index (PI) 1,4 (>1), dan Internal Rate of Return (IRR) 21,49% (melebihi biaya modal). Indikator-indikator ini membuktikan bahwa ekspansi usaha Osha Snack layak secara finansial. Selain itu, dukungan faktor non-keuangan yang kuat semakin memperkuat kelayakan pengembangan bisnis. Dengan demikian, Osha Snack memiliki prospek pertumbuhan yang baik dan direkomendasikan untuk melanjutkan rencana ekspansi.

Rekonstruksi Maqashid Syariah sebagai Kerangka Kebijakan Ekonomi Pembangunan: Studi Literatur Komparatif antara Pendekatan Neo-Klasik dan Islam

Lutfi Hery Rahmawan — 2025-05-31

Penelitian ini mengkaji rekonstruksi Maqashid Syariah sebagai kerangka alternatif kebijakan ekonomi pembangunan melalui studi komparatif antara pendekatan Neo-Klasik dan Islam. Menggunakan metodologi systematic literature review terhadap 78 literatur yang dipublikasikan pada jurnal terindeks Scopus dan Sinta (1-2) tahun 2010-2024, penelitian ini menganalisis perbedaan fundamental antara paradigma pembangunan Neo-Klasik yang berfokus pada pertumbuhan ekonomi dan maksimalisasi utilitas dengan paradigma pembangunan Islam yang berorientasi pada Maqashid Syariah. Hasil penelitian mengidentifikasi lima dimensi kunci Maqashid Syariah yang dapat direkonstruksi sebagai kerangka kebijakan pembangunan: (1) perlindungan agama (hifz al-din) melalui pembangunan berbasis nilai dan etika; (2) perlindungan jiwa (hifz al-nafs) melalui kebijakan pemenuhan kebutuhan dasar dan kesejahteraan holistik; (3) perlindungan akal (hifz al-'aql) melalui pengembangan pendidikan dan inovasi berbasis pengetahuan; (4) perlindungan keturunan (hifz al-nasl) melalui kebijakan pembangunan berkelanjutan dan intergenerasional; dan (5) perlindungan harta (hifz al-mal) melalui sistem ekonomi berkeadilan dan inklusif. Kontribusi teoretis penelitian ini terletak pada pengembangan kerangka multidimensional Maqashid-based Development Index (MDI) yang mengintegrasikan indikator kuantitatif dan kualitatif untuk mengukur pembangunan ekonomi yang selaras dengan tujuan syariah. Implikasi praktisnya meliputi rekomendasi reorientasi kebijakan pembangunan dari fokus pertumbuhan semata menuju keseimbangan material-spiritual yang lebih holistik dan berkelanjutan.

Analisis Persaingan Bisnis Syariah Menggunakan Pendekatan Porter Five Forcess Pada Kspps Hanada Quwais Purwokerto

Aprilia Tri Wahyuni — 2025-05-31

This study investigates the competitive dynamics of the Islamic business sector at KSPPS Hanada Quwais Purwokerto using the Porter Five Forces framework and an Islamic strategic management perspective. The research employs a descriptive qualitative methodology based on literature analysis, interviews, and observation. The research indicates that there are few hazards from substitute items, that suppliers and customers have a fair degree of bargaining power, that entry barriers are high, and that competition is intense. The combination of sharia values, supply chain management, differentiation tactics, product innovation and digitization, and a strong dedication to sustainability and social responsibility all contribute to KSPPS Hanada Quwais's competitive edge. These results highlight the significance of implementing sharia principles in all facets of business operations and offer strategic insights for Islamic cooperatives to preserve and improve their position in a cutthroat market.

PENGARUH ENTREPRENEURIAL COMPETENCE, ENTREPRENEURIAL MINDSET DAN DIGITAL LITERACY TERHADAP MINAT BERWIRAUSAHA PESERTA DIDIK SMK

Iis Fauziah — 2025-05-31

Masalah penelitian rendahnya tingkat minat berwirausaha peserta didik di SMK Negeri 4 Tasikmalaya. Tujuannya yaitu untuk mengetahui pengaruh entrepreneurial competence, enrepreneurial mindset dan digital lliteracy terhadap minat berwirausaha pada peserta didik SMK secara parsial dan simultan. Teknik pengambilan sampel yang digunakan adalah probability sampling dengan metode simple random sampling. Pada penelitian ini pengambilan data dilakukan dengan menggunakan kuesioner dan teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil menunjukkan bahwa: 1) Entrepreneurial Competence berpengaruh positif dan signifikan terhadap Minat Berwirausaha dengan nilai signifikansi 0,007 < 0,05. 2) Entrepreneurial Mindset berpengaruh positif dan signifikan terhadap Minat Berwirausaha dengan nilai signifikansi 0,000 < 0,05. 3) Digital Literacy berpengaruh positif dan signifikan terhadap Minat Berwirausaha dengan nilai signifikansi 0,000 < 0,05. 4) Entrepreneurial Competence, Entrepreneurial Mindset dan Digital Literacy berpengaruh secara simultan terhadap Minat Berwirasaha dibuktikan dengan F_hitung215,264 > F_tabel2,65 dengan nilai signifikansi 0,000 < 0,05.

Penerapan Akuntansi Zakat, Infak, Sedekah, dan Wakaf Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 109 Serta Pengelolaan Aset Dimasjid Nurul Iman Blok M

Putri Mayang Delviana — 2025-06-03

Penelitian ini mengevaluasi pelaksanaan akuntansi zakat, infak, sedekah, dan wakaf (ZISWAF) di Masjid Nurul Iman Blok M dengan merujuk pada PSAK 109. Metode kualitatif diterapkan untuk mengumpulkan dan menganalisis data dari berbagai sumber tertulis serta peraturan yang berhubungan dengan laporan keuangan masjid. Temuan penelitian menunjukkan bahwa Masjid Nurul Iman telah menerapkan sebagian besar ketentuan PSAK 109 dalam hal pengakuan, pengukuran, penyajian, dan pengungkapan dana ZISWAF. Namun, masih terdapat kendala seperti minimnya pemahaman mengenai akuntansi syariah dan sistem pencatatan yang sederhana. Penelitian ini merekomendasikan peningkatan kapasitas SDM dan pemanfaatan sistem akuntansi berbasis komputer untuk meningkatkan transparansi dan akuntabilitas pengelolaan dana.

PENGARUH OPTIMISME MASA DEPAN DAN DUKUNGAN KELUARGA TERHADAP MOTIVASI BERPRESTASI MAHASISWA (Survey Pada Mahasiswa Jurusan Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Siliwangi Angkatan 2022)

Shelvina Erma Fitriawati — 2025-06-04

Masalah dalam penelitian ini yaitu rendahnya motivasi berprestasi yang dimiliki mahasiswa. Metode penelitian yang digunakan yaitu metode survei eksplanasi. Populasi pada penelitian ini yaitu mahasiswa Pendidikan ekonomi Angkatan 2022 Fakultas Keguruan dan Ilmu Pendidikan Universitas Siliwangi Tasikmalaya. Teknik pengambilan sampel menggunakan sampel jenuh sehingga didapatkan 128 responden. Teknik pengumpulan menggunakan kuesioner tertutup dan teknik analisis data yaitu menggunakan uji normalitas, uji linearitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi linear berganda, uji koefisien determinasi R², uji t, dan uji F. Hasil penelitian menunjukan bahwa 1) Terdapat pengaruh optimisme masa depan terhadap motivasi berprestasi mahasiswa dengan nilai signifikansi (0,000 < 0,05). 2) Terdapat pengaruh dukungan keluarga terhadap motivasi berprestasi mahasiswa dengan nilai signifikansi (0,038 < 0,05). 3) Terdapat pengaruh optimisme masa depan tdan dukungan keluarga terhadap motivasi berprestasi mahasiswa dengan nilai signifikansi (0,000 < 0,05).

PENGARUH KENYAMANAN RUANG PUBLIK DAN FASILITAS TERMINAL TERHADAP KEPUASAN PENUMPANG PADA AREA TERMINAL KEDATANGAN BANDAR UDARA JENDERAL AHMAD YANI SEMARANG

Akhmad Faqih — 2025-06-04

Transportasi udara merupakan sarana mobilisasi yang bisa dikatakan begitu efektif, karena waktu pergerakan umumnya lebih singkat daripada transportasi lainnya. Guna mendukung kelancaran transportasi udara, dibutuhkan bandar udara yang akan menjadi hubungan dari jaringan transportasi udara. Perencanaan bandar udara kerap didasarkan dari beberapa patokan kesesuaian untuk pesawat yang memenuhi syarat yang diharapkan dapat digunakan di masa depan. Mereka membutuhkan pelayanan dan kenyamanan selama di bandar udara. Beberapa orang menunggu di bandara sampai berjam-jam, mereka akan mengunakan fasilitas ruang publik dan fasilitas dari bandar udara. Maka pihak bandar udara perlu memperhatikan kepuasan penumpang. Penelitian ini menggunakan pendekatan kuantitatif dan dilakukan di Bandar Udara Ahmad Yani Semarang dengan 103 jumlah responden penumpang domestik yang sedang landing di terminal. Variabel Independen dalam penelitian ini adalah Kenyamanan Ruang Publik dan Fasilitas Terminal. Variabel Dependennya adalah Kepuasan Penumpang. Teknik analisis data menggunkan uji instrumen validitas reabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji f, dan koefisien determinasi. Hasil uji parsial dari penelitian ini adalah Kenyamanan Ruang Publik Tidak Berpengaruh Secara Signifikan terhadap Kepuasan Penumpang Hasil analisis menunjukkan bahwa kenyamanan ruang publik tidak berpengaruh signifikan terhadap kepuasan penumpang, ditunjukkan oleh nilai t_hitung (0,830) < t_tabel (1,983) dengan signifikansi 0,409 > 0,05. Fasilitas Terminal Berpengaruh Signifikan terhadap Kepuasan Penumpang Hasil penelitian menunjukkan bahwa fasilitas terminal memiliki pengaruh positif dan signifikan terhadap kepuasan penumpang, dengan nilai t_hitung (8,584) > t_tabel (1,983) dan signifikansi 0,000 < 0,05. Secara simultan kedua variabel tersebut berpengaruh signifikan.

Implementasi Akuntansi Leasing Berdasarkan PSAK 73

Cinthia Carolin Saputri — 2025-06-04

Penelitian ini mengkaji implementasi akuntansi leasing berdasarkan PSAK 73 yang menggantikan PSAK 30 efektif per 1 Januari 2020. Fokus penelitian meliputi definisi, klasifikasi, serta perlakuan akuntansi transaksi leasing dari perspektif lessee dan lessor, serta implikasinya pada transaksi jual dan sewa-balik. Dengan metode deskriptif kualitatif, penelitian menganalisis data sekunder dari literatur, jurnal, dan standar akuntansi resmi. Temuan penelitian menunjukkan perubahan signifikan yang dihadirkan PSAK 73, khususnya kewajiban lessee untuk mengakui hampir seluruh sewa sebagai aset hak guna dan liabilitas sewa di neraca, sehingga meningkatkan transparansi keuangan. Studi ini juga membahas implikasi perpajakan serta tantangan yang muncul akibat ketidakselarasan antara standar akuntansi dan regulasi pajak yang berlaku. Meski memberikan kontribusi, penelitian ini memiliki keterbatasan berupa belum adanya studi kasus empiris dan analisis mendalam per sektor industri. Hasil penelitian menekankan pentingnya persiapan matang perusahaan dalam menerapkan PSAK 73 untuk memastikan kepatuhan dan komunikasi efektif dengan pemangku kepentingan.

Analisis Dampak Kenaikan Tarif Impor Amerika Serikat terhadap Ekspor Industri Tekstil di Indonesia

Nehemia Rachel — 2025-06-04

Tujuan dari penelitian ini adalah untuk menganalisis dampak peningkatan tarif impor dan ekspor yang digunakan oleh AS dalam industri tekstil Indonesia. Fokus penelitian ini adalah pada industri tekstil Indonesia dan tidak mencakup industrialitas lain yang mungkin dipengaruhi oleh kebijakan ini. Data yang digunakan berasal dari kumpulan artikel dan jurnal yang dijelaskan dalam bentuk deskripsi objek pengamatan. Hasilnya menunjukkan bahwa kenaikan tarif yang awalnya dipandang sebagai hambatan bagi industri tekstil Indonesia setelah penelitian lebih lanjut menunjukkan bahwa kebijakan ini memiliki dampak positif. Dampak peningkatan tarif memang menimbulkan kemungkinan yang membahayakan kesinambungan industri tekstil Indonesia seperti prediksi terjadinya pengurangan yang signifikan dalam pendapatan ekspor karena penurunan pesanan dari merek internasional, tingkat pemutusan hubungan kerja yang lebih tinggi, perubahan nilai rupiah yang lebih rendah karena penurunan yang signifikan dalam inflasi impor dan pendapatan ekspor. Dampak lebih lanjut seperti peningkatan kemiskinan, permintaan domestik yang terbatas, dan risiko kebangkrutan bagi perusahaan industri. Namun, terdapat aspek positif dari kebijakan ini berupa sebagai peluang untuk mengembangkan strategi yang mengubah arah kebijakan ini sebagai pelopor dalam mengubah dan memperkuat industri tekstil secara berkelanjutan di pasar global.

ANALISIS HUBUNGAN GENDER TERHADAP PREFERENSI E-COMMERCE DAN PEMBELIAN KONVENSIONAL DI KALANGAN MAHASISWA FEBI UINSU

Nabila Keysha Mutmainah — 2025-06-04

The shift in digital technology has changed the behavior of consumers, including college students, in choosing purchasing channels that suit their needs and convenience. This study aims to analyze the relationship between gender and student purchasing preferences, both through E-commerce and conventional purchases. The sample of this study is 40 students of the Faculty of Islamic Economics and Business UINSU. The method used is the Chi-Square test with a quantitative approach. The results of the study showed that gender did not have a significant influence on students' spending preferences. Despite the difference in the number of male and female respondents who choose between conventional or e-commerce purchases, the Chi-Square test results with a significance value of 0.944 show no significant relationship between gender and shopping preferences. Thus, students' purchasing decisions are more of an individual choice, not influenced by gender.

ANALISIS TINGKAT LITERASI HUKUM EKONOMI SYARIAH DI KALANGAN MAHASISWA: IMPLIKASI TERHADAP PRAKTIK KEUANGAN SYARIAH

Kurnia Fitri Rahma Dani — 2025-06-05

The level of sharia economic law literacy has a crucial role in influencing the implementation of the sharia financial system among students. A deep understanding of sharia economic principles, such as transparency, fairness and the prohibition of usury, encourages students to be more active in utilizing sharia-based financial services. However, the low level of literacy in this field is one of the challenges in developing the Islamic finance industry, especially among students as potential future leaders. This research aims to examine students' level of understanding of sharia economic law and its impact on sharia financial practices. The research results reveal that lack of access to practice-based education, limited information, and minimal use of digital technology are the main factors hindering increasing literacy in sharia economic law. Therefore, a comprehensive strategy is needed to increase student understanding, such as strengthening practice-based curricula, holding seminars and workshops, optimizing digital media, as well as the active role of the academic community with support from the government and the Islamic finance industry. With a systematic and sustainable strategy, increasing sharia economic legal literacy is expected to strengthen the sharia financial industry and encourage a more inclusive and just economic system.

Legalitas Akad Hybrid dalam Fintech Syariah: Studi Kasus Pembiayaan Murabahah-Ijarah dan Tantangan Hukum dalam Penyelesaiannya

Nafoura Maharani Arl — 2025-06-05

This study aims to analyze the legality of hybrid contracts in Islamic fintech with a focus on the combination of murabahah and ijarah contracts in the financing scheme. Hybrid contracts are an innovative solution in the Islamic financial system, but still face legal challenges, especially in legal certainty, consumer protection, and dispute resolution. This study uses the normative juridical method with a statutory approach and analysis of default cases on one of the Islamic fintech platforms in Indonesia. The results of the study show that existing regulations, such as the DSN-MUI fatwa and POJK related to Islamic fintech, have not fully provided clarity regarding the hybrid scheme, especially in terms of risk mitigation and dispute resolution mechanisms. In addition, there are still differences in interpretation in the application of hybrid contracts that can potentially cause legal uncertainty for business actors and customers. The conclusion of this study emphasizes the need for regulatory harmonization and improvement of supervisory and dispute resolution mechanisms in Islamic fintech in order to ensure the sustainability and legal certainty in the implementation of hybrid contracts.

KEABSAHAN KONTRAK DALAM EKONOMI SYARIAH: PERSPEKTIF FIQH MUAMALAH

Faiq Fatih Alwan — 2024-06-05

The validity of contracts in Islamic economics is one of the fundamental aspects in fiqh muamalah which functions to ensure that transactions run in accordance with Islamic principles. This study discusses the requirements for valid contracts in Islamic economics based on the provisions of fiqh muamalah, including the pillars and conditions of the contract, prohibitions in transactions (riba, gharar, and maysir), and the relevance of Islamic contract law in the modern economic system. This study also compares Islamic contracts with conventional contract law to identify the advantages and challenges in their implementation, especially in Islamic banking and business in Indonesia. With a descriptive-analytical approach, this article highlights the importance of compliance with Islamic principles in order to create a fair and just economic system.

Analisis Strategi Bersaing KSPPS Zam-Zam Barokah Menggunakan Competitive Profile Matrix (CPM) di Kecamatan Cilongok

Ita Solihatun — 2025-06-07

. This study discusses business development strategies at KSPPS Zam-Zam Barokah, located in the Cilongok District. As a Sharia-based financial institution, this KSPPS operates without using an interest-based system. In facing competition with conventional financial institutions, KSPPS Zam-Zam Barokah is required to implement innovative and responsive strategies. In addition, the Competitive Profile Matrix (CPM) method is used to highlight the strengths and weaknesses of competitors. The KSPPS offers various savings products such as Qurban, Pension, Mudharabah, and Wadiah, as well as financing products including Murabahah, Musyarakah, Ijarah, and Qardh, all of which comply with Sharia principles. The findings emphasize the importance of strengthening human resources, developing technology, expanding cooperation networks, and diversifying business efforts to ensure sustainability and enhance the competitiveness of the KSPPS amidst the current economic developments

Penjualan Minyak Oplosan dalam Perspektif Hukum Ekonomi Syariah dan Perlindungan Konsumen: Studi Kasus Minyakita

Aura Nur Halizah — 2025-06-05

Cooking oil is an essential necessity for society, prompting the government to introduce Minyakita with a set Maximum Retail Price (HET) to maintain price stability and availability. However, in practice, various fraudulent activities have been found in the distribution of cooking oil, one of which is the sale of adulterated oil mixed with low-quality oil or harmful substances. This practice not only financially harms consumers but also poses serious health risks. From the perspective of Sharia Economic Law, selling adulterated oil is categorized as tadlis (fraud), gharar (uncertainty), maysir (harmful speculation), and dharar (consumer harm), which contradict the principles of Islamic trade. Meanwhile, under consumer protection law, this practice violates Law No. 8 of 1999 on Consumer Protection and other regulations related to food safety standards. This study employs a normative legal research method with a qualitative approach through literature studies. The findings indicate that strict government oversight, consumer education, and stricter law enforcement are necessary to prevent the circulation of adulterated cooking oil. Synergy between regulators, business actors, and society is crucial to ensuring fair transactions in accordance with Sharia principles and consumer protection laws.

ANALISIS STUDI KELAYAKAN BISNIS UMKM RANINSHA KITCHEN DI BENGKALIS DITINJAU DARI ASPEK ASPEK PASAR, TEKNOLOGI, MENEJEMEN, SDM DAN SOSIAL EKONOMI

Amiratul Afifah — 2025-06-06

Feasibility study of a home-based culinary business called Raninsha Kitchen which focuses on the production and sale of snacks such as brownies, soft cookies, Belgian cookies, burnt cheesecake, and milk fruit pudding. The purpose of this study is to assess the feasibility of the business from various aspects, including market and marketing, engineering and technology, management, human resources, and economic and social impacts. The results of the analysis show that this business has broad market potential with an effective digital marketing strategy, supported by efficient home production even though it still uses simple equipment. Business management is carried out independently by the owner with the help of limited but competent workers. In addition, this business also has a positive impact on the surrounding community, both in terms of economy and social. Based on the results of the study from all aspects including market potential, engineering and technology aspects, management aspects, human resource aspects, and social and economic impacts, it can be concluded that the Raninsha Kitchen business has promising prospects. This business is considered feasible to run because it is able to provide comprehensive business feasibility indicators, and has great opportunities to be developed into a larger scale business in the future, both in terms of increasing production capacity, expanding the market, and professionalizing management.

Implementasi Investasi Syariah Dalam Prespektif Hukum Ekonomi Islam

Diva Sabrina — 2025-06-05

This article discusses the implementation of sharia investment from the perspective of Islamic economic law. Sharia investment is one form of economic activity based on Islamic principles. The main objective of sharia investment is to gain profit while prioritizing the welfare of the people and avoiding all forms of transactions that are prohibited in Islam, such as usury, gharar, and maysir. This article discusses the legal basis of sharia investment, sharia investment products, and the rules and principles that must be considered in investing according to sharia. In addition, it also discusses the role and challenges faced in the implementation of sharia investment in Indonesia. The results of the study show that sharia investment has a strong legal basis in Islam, both in the Quran and Hadith. Common sharia investment products offered include sharia mutual funds, sukuk, and sharia stocks. The implementation of sharia investment in Indonesia faces various challenges, such as lack of public understanding, minimal sharia products available, and the need for synchronization of related regulations. This article concludes that sharia investment has great potential to be developed in Indonesia as an alternative investment that is in accordance with Islamic principles. Efforts to improve public understanding, product development, and regulatory harmonization are steps that need to be taken to encourage the growth of the sharia investment industry in Indonesia. Artikel ini membahas implementasi investasi syariah dalam perspektif hukum ekonomi Islam. Investasi syariah merupakan salah satu wujud dari kegiatan ekonomi yang berdasarkan prinsip-prinsip Islam. Tujuan utama dari investasi syariah adalah untuk memperoleh keuntungan dengan tetap mengedepankan kemaslahatan umat dan menjauhi segala bentuk transaksi yang dilarang dalam Islam, seperti riba, gharar, dan maysir. Dalam artikel ini, dibahas mengenai landasan hukum investasi syariah, produk-produk investasi syariah, serta aturan dan prinsip-prinsip yang harus diperhatikan dalam berinvestasi secara syariah. Selain itu, juga diulas mengenai peran dan tantangan yang dihadapi dalam implementasi investasi syariah di Indonesia. Hasil penelitian menunjukkan bahwa investasi syariah memiliki dasar hukum yang kuat dalam Islam, baik dalam Al-Quran maupun Hadits. Produk-produk investasi syariah yang umum ditawarkan antara lain reksa dana syariah, sukuk, dan saham syariah. Implementasi investasi syariah di Indonesia menghadapi berbagai tantangan, seperti kurangnya pemahaman masyarakat, minimnya produk syariah yang tersedia, serta perlunya sinkronisasi peraturan terkait. Artikel ini berkesimpulan bahwa investasi syariah memiliki potensi besar untuk dikembangkan di Indonesia sebagai alternatif investasi yang sesuai dengan prinsip-prinsip Islam. Upaya peningkatan pemahaman masyarakat, pengembangan produk, serta harmonisasi regulasi merupakan langkah yang perlu dilakukan untuk mendorong pertumbuhan industri investasi syariah di Indonesia.

Mengalisis Minat Dan Motivasi Mahasiswa Terhadap Karir Akuntansi Publik Di Bina Sarana Informatika

Maria Icinita Lusi — 2025-06-06

Penelitian ini bertujuan untuk mendorong peningkatan minat dan motivasi mahasiswa dalam memilih karir sebagai akuntan publik, sekaligus memperkuat relevansi profesi akuntan publik dalam dunia bisnis yang terus berkembang. Studi dilakukan di Universitas Bina Sarana Informatika, khususnya pada mahasiswa jurusan akuntansi, mengingat tingginya kebutuhan dan peluang kerja di bidang ini. Fokus penelitian adalah menganalisis faktor-faktor yang mempengaruhi minat pemilihan karir mahasiswa, dengan variabel utama berupa pertimbangan pasar kerja dan pelatihan profesional. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada mahasiswa. Hasil penelitian menunjukkan bahwa kedua variabel tersebut memiliki pengaruh signifikan terhadap peningkatan minat dan motivasi mahasiswa dalam memilih karir sebagai akuntan publik. Oleh karena itu, diperlukan upaya strategis untuk memperkuat aspek pertimbangan pasar kerja dan pengembangan pelatihan profesional guna mendorong kesiapan dan antusiasme mahasiswa terhadap profesi akuntan publik.

Analisi Strategi Pengembangan KSPPS Hanad Quwais Sembada Purwokerto Melalui Pendekatan Analisis Space Matriks

Amalia Kartika — 2025-06-09

This study aims to analyze the development strategy of the Hanada Quwais Sembada Sharia Savings and Loan Cooperative (KSPPS) Purwokerto Branch. And Sharia Financing Cooperative (KSPPS) Hanada Quwais Sembada Purwokerto Branch through the Strategic Position and Action Evaluation (SPACE) Matrix approach. Strategic Position and Action Evaluation (SPACE) Matrix approach. The method used is qualitative with data collection techniques in the form of interviews and observations. The results analysis shows that KSPPS Hanada Quwais Sembada Purwokerto Branch is located in the aggressive quadrant in the SPACE Matrix, which means that the cooperative has internal strengths and great external opportunities to grow. and great external opportunities to grow. The strategic implications of this position include developing digital-based products and services, diversifying business, strengthening marketing and branding, and establishing partnerships. marketing and branding, and establishing strategic partnerships. With this strategy, it is expected that KSPPS Hanada can streng then its competitive position in the market and increase the number of customers significantly.

HUBUNGAN ANTARA TINGKAT PENDAPATAN DAN PILIHAN KONSUMSI BERDASARKAN TEORI ORDINAL

Icha Lesmana — 2025-06-09

This research aims to analyze the relationship between income levels and consumer consumption choicesbased on ordinal theory. In this theory, consumer preferences are illustrated through indifference curves and budget lines, without the need to measure utility quantitatively. Using a qualitative descriptive approach and literature study methods, this research finds that changes in income levels affect consumption realization, even though consumer preferences remain stable. A simulation of the consumption of two goods (rice and chicken) shows that an increase in income allows consumers to move to a higher indifference curve, reflecting a greater level of satisfaction. These results reinforce the relevance of ordinal theory in explaining consumption behavior in dynamic economic conditions.

STRATEGI PENGUATAN MARKETING SKILL DI ERA DIGITAL: ANALISIS KOMPETENSI DAN DAMPAKNYA TERHADAP KINERJA PENJUALAN

Imel Santika Siregar — 2025-06-09

Digital transformation has significantly reshaped the marketing landscape, requiring entrepreneurs and sales personnel to possess strong digital marketing competencies. This study aims to analyze strategies for strengthening marketing skills in the digital era and their impact on sales performance, particularly in the SME sector. The method used is a literature study with a qualitative approach, focusing on scientific articles from 2020–2024. The analysis reveals that digital marketing skills, such as social media use, SEO, and content marketing, positively influence sales target achievement. Competencies in digital data analysis, product knowledge, and creativity in marketing campaigns have been shown to improve sales effectiveness. However, several challenges remain in implementation, such as limited human resources, technological infrastructure, and cybersecurity. Therefore, strengthening marketing skills must be supported by continuous training and systemic support to optimally impact business growth.

STRATEGI MENINGKATKAN MARKETING SKILL SECARA CEPAT DAN EFEKTIF

Mulia Syahputri — 2025-06-09

This study aims to analyze effective strategies to rapidly enhance marketing skills among individuals and target groups. In the dynamic digital era, mastering marketing skills is a key factor in improving competitiveness and business success. The research employs a qualitative approach using library research and document analysis, reviewing literature, previous studies, and related documents on marketing skill development. The findings reveal that effective marketing skill enhancement strategies integrate experiential learning, digital literacy, adaptive learning technology, social networks, and optimal resource management. Active and self-directed learning approaches accelerate skill acquisition, while digital literacy and utilization of digital marketing tools are essential prerequisites. Social networks and practitioner communities strengthen collaboration and innovation, whereas adaptive technology personalizes learning processes for greater efficiency. The study also identifies barriers such as limited technology access and resistance to new learning methods, which can be overcome through flexible program design and blended learning. In conclusion, this comprehensive and integrative strategy not only improves individual competencies but also significantly impacts business growth and competitiveness in the digital era. These findings are expected to serve as a reference for educational institutions, business actors, and training providers in developing innovative and sustainable marketing skill enhancement programs.

ANALISIS PENERAPAN PEMOTONGAN PAJAK PENGHASILAN PASAL 26 ATAS DIVIDEN WAJIB PAJAK LUAR NEGERI DI PERUSAHAAN PERBANKAN

Diva Alexsa Putri — 2025-06-09

This study aims to analyze the implementation of Income Tax (PPh) Article 26 withholding on dividends paid to Foreign Taxpayers (WPLN) in banking companies. The research employs a literature review approach, examining empirical data and tax theories related to the process of withholding, depositing, reporting, and the administration of supporting documents such as the DGT Form and Certificate of Residence (CoR). The results indicate that although the withholding and depositing mechanisms of Article 26 Income Tax in banking companies, particularly at PT Bank Pembangunan Daerah Jawa Timur, have generally complied with regulations, challenges remain in reporting and document completeness. Incomplete documentation leads to the application of the default 20% tax rate and poses risks of sanctions and reduced confidence from foreign investors. Key factors influencing compliance include the understanding of tax staff, outreach to foreign taxpayers, and the integration of administrative systems. This study recommends strengthening administrative systems, enhancing education, and fostering collaboration between tax authorities, banks, and foreign taxpayers to improve the effectiveness and compliance of Article 26 Income Tax implementation and to support the optimization of state revenue.

PRINSIP KEHATI-HATIAN DALAM PERBANKAN DAN AKAD MURABAHAH

Rimarshanda Anugrahita — 2025-06-09

Islamic banking, as an integral part of the national financial system, possesses distinctive characteristics that differentiate it from conventional banking, particularly in its adherence to the principles of Islamic law. One of the fundamental principles that must be upheld by Islamic financial institutions is the prudential principle. This principle serves not only as a risk control mechanism but also as a reflection of the moral and legal responsibilities of financial institutions toward their customers and society at large. This paper aims to examine the implementation of the prudential principle within Islamic banking contracts, particularly in murabahah financing contracts, and to explore the urgency of legal protection for customers as the more vulnerable party in contractual relationships. The research applies a normative juridical approach by analyzing relevant legislation and combining it with conceptual and philosophical insights, particularly Gustav Radbruch’s theory of justice, which emphasizes legal certainty, justice, and utility. The findings reveal that although prudential principles are formally regulated, the practical application still presents potential imbalances and vulnerabilities for customers. Therefore, the prudential principle must be implemented substantively through transparent, accountable, and consumer-oriented governance. Consistent and comprehensive application of the prudential principle will not only strengthen public trust in Islamic financial institutions but also serve as a vital foundation for the stability and sustainability of the Islamic banking sector in Indonesia.

Pengaruh pertumbuhan ekonomi & upah minimum terhadap kemiskinan di kota surabaya

Qitfirul Aziz Januar — 2025-06-10

This study aims to analyze the effect of economic growth and minimum wages on poverty rates in the city of Surabaya. Although Surabaya is the center of economic growth in East Java, poverty is still a problem that requires serious attention. This study uses a quantitative approach with secondary data from the Central Statistics Agency (BPS) and related agencies during the period 2018–2024. The analysis method used is multiple linear regression to determine the relationship between the independent variables (economic growth and minimum wages) and the dependent variable (poverty rate). The results of the study indicate that economic growth has a significant and negative effect on poverty rates, meaning that increasing economic growth tends to reduce poverty rates. Meanwhile, the minimum wage does not show a significant effect, indicating that the minimum wage policy has not been fully effective in reducing poverty rates in Surabaya. These findings demonstrate the importance of synergy between inclusive economic growth and targeted social policies to reduce poverty sustainably.

PERKEMBANGAN TEORI AKUNTANSI DALAM ARUS GLOBALISASI: PERSPEKTIF KRITIS DAN HISTORIS

Lizet Nehemia Tarigan — 2025-06-10

Penelitian ini bertujuan mengkaji perkembangan teori akuntansi dalam konteks arus globalisasi melalui historis dan kritis dengan menggunakan metode Systematic Literature Review (SLR). Globalisasi telah membawa perubahan signifikan terhadap praktik dan teori akuntansi, termasuk adopsi standar internasional dan tuntutan transparansi informasi keuangan. Penelitian ini menggunakan sumber penelitian dari jurnal yang relevan. Artikel yang dipilih memiliki topik penelitian yang sejenis, yaitu pembahasan teori akuntansi, perkembangan, dan implementasinya. Dari sudut pandang historis dan seiring berjalannya waktu, akuntansi terus berkembang dengan adanya revolusi industri, globalisasi, serta digitalisasi yang mendorong adopsi sistem berbasis teknologi.

Pengaruh Kesesuaian Kualitas Produk Terhadap Kepuasan Konsumen Skincare Dengan Iklan Influencer Tasya Farasya

Nabila Keysha Mutmainah — 2005-06-10

This study was conducted to understand the relationship between the suitability of product quality and influencer advertising by Tasya Farasya on consumer satisfaction with skincare products. A quantitative approach was used, employing the Chi-Square test method to examine the significance of the relationship between two categorical variables: product quality suitability (suitable or not suitable) and consumer satisfaction (satisfied or not satisfied). The primary data was obtained through a survey distributed to 30 consumers of skincare products who follow influencer Tasya Farasya on social media. The analysis results show a strong correlation between product quality suitability and the level of consumer satisfaction. When the product quality meets expectations, consumers tend to experience higher satisfaction. The Chi-Square test resulted in a significance value of 0.004, which is lower than 0.05, indicating a significant effect. Both variables show a notable relationship. From the analysis, it can be concluded that the quality of products promoted by influencers plays an important role in shaping consumer perception, and consumer satisfaction is influenced by the quality of the skincare products they use.

DAMPAK GAGAL BAYAR (DEFAULT) SUKUK IJARAH PT BERLIAN LAJU TANKER TERHADAP INVESTOR DAN PASAR KEUANGAN SYARIAH

Salsabila Putri Tsarwah — 2025-06-11

Sukuk Ijarah is a certificate that contains the name of the owner and symbolizes ownership of assets that aim to be leased, or ownership of benefits, and or ownership of services according to the number of securities purchased in the hope of getting profit from the rental proceeds that are successfully realized based on ijarah transactions. In addition to Islamic bonds being able to benefit, Islamic bonds can also pose a risk, one of which is the risk of default. PT Berlian Laju Tanker, Tbk (BLTA) is one of them, this incident certainly has a significant impact on investors and the credibility of the Islamic financial market in Indonesia. Therefore, this article discusses the impact of PT Berlian Laju Tanker's sukuk ijarah default on investors and Islamic financial markets. The method used in this research is a descriptive qualitative approach, using secondary data from journals and sources. The results showed that this default was caused by the application of a fixed interest system in the ijarah reward scheme which is contrary to the principle of profit sharing in Islamic finance as well as the use of sukuk funds to pay old debts, not for productive activities. The impact of this incident includes financial losses for investors, decreased trust in sukuk, and reduced liquidity in the Islamic financial market. In addition, this case has encouraged regulators such as the Financial Services Authority (OJK) and the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) to tighten regulations to improve transparency and investor protection in sukuk issuance

TEORI PRODUKSI PENDEKATAN ISOCOST – ISOQUANT (LONGRUN)

Samuel Revaldo Jeverson Siboro — 2025-06-11

This study aims to analyze production theory in the long run using the isocost and isoquant approach as graphical and analytical tools. In long-run production theory, all inputs are considered variable, allowing firms to adjust the combination of production factors to achieve maximum efficiency. The isoquant approach illustrates various combinations of inputs that produce the same level of output, while the isocost line represents combinations of inputs with the same total cost. The optimal production point is reached when the isoquant curve is tangent to the isocost line, indicating the input combination that minimizes cost for a given level of output. This study highlights that understanding these concepts is crucial for production managers and decision-makers in designing cost-efficiency strategies and improving productivity. Through this approach, firms can achieve an efficient and sustainable production equilibrium in the long run.

Peran Kebijakan Moneter Terhadap Pertumbuhan Ekonomi Nasional

Wahyu Muh. Syata — 2025-06-11

This research examines the impact of monetary policy on Indonesia's national economic growth through a qualitative approach using the literature study method. The main focus is to analyze the effectiveness of the monetary policy instruments used by Bank Indonesia, namely the benchmark interest rate (BI-7 Day Reverse Repo Rate), open market operations (OMO), and minimum reserve requirements in creating macroeconomic stability. The research results show that monetary policy plays a vital role in influencing national economic growth, but its effectiveness is affected by various external and internal factors. Expectations of economic actors, global macroeconomic conditions, domestic economic structure, and alignment with fiscal policy are determining factors for the success of monetary policy. Research also reveals that the management of the money supply and appropriate interest rates can encourage investment, increase consumption, and create jobs that play a crucial role in sustainable economic growth. To achieve optimal results, Bank Indonesia needs to implement monetary policy with balance and precision, and coordinate with the government's fiscal policy.