Borneo Islamic Finance and Economics Journal
BORNEO ISLAMIC FINANCE AND ECONOMICS JOURNAL (BIFEJ) (P-ISSN: 2798-3161; E-ISSN: 2797-9318) is a scholarly periodical published by the Faculty of Economics and Islamic Business, UINSI Samarinda. It is a peer-reviewed journal of Finance and Economics Journal, including Islamic Banking, Islamic Capital Market, Islamic Non-Bank Financial Services, Islamic Fintech, Islamic Accounting, Islamic Bussiness, Islamic Management, Islamic Marketing and Islamic Human Resources Management. The journal is published twice, June and December.
Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
Increasing Halal Awareness among Micro and Small Enterprises (MSEs) through the Role of Halal Product Process Facilitators (P3H) in the Free Halal Certification Program (SEHATI)
The global halal industry continues to grow rapidly, positioning halal certification not only as a religious obligation but also as a key indicator of product quality, safety, and market competitiveness. As a country with the world’s largest Muslim population, Indonesia has considerable potential to strengthen its national halal ecosystem. However, the implementation of mandatory halal certification among Micro and Small Enterprises (MSEs) still faces several obstacles, particularly low halal awareness and limited understanding of certification requirements and procedures. To address these challenges, the Halal Product Assurance Agency (BPJPH) launched the Free Halal Certification Program (SEHATI) and involved Halal Product Process Assistants (P3H) to provide direct guidance to business actors. This study aims to (1) analyze the role of P3H in supporting the implementation of SEHATI, (2) examine the level of halal awareness among MSEs, and (3) identify supporting and inhibiting factors affecting halal awareness in Bandung Regency. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving MSE owners and P3H assistants. The findings show that P3H plays an essential role as an educator, facilitator, and verifier, helping improve MSEs’ understanding of halal assurance and the steps required for certification. However, the effectiveness of this role is constrained by the limited number of active assistants, low halal literacy among business actors, and technical barriers in using the digital certification system. Overall, the study concludes that P3H significantly contributes to increasing halal awareness, yet further optimization through strengthened capacity, broader outreach, and better technological support remains necessary. Keywords: Halal Awareness, Halal Product Process Assistants (P3H), Micro and Small Enterprises (MSEs), SEHATI Program, Halal Certification.
Copyright (c) 2026 Pajar Ramadan, Anisa Ilmia, Reza Fauzi Nazar
Sharia Marketing Strategy Using SWOT Analysis At PT. Yotta Berkah Mulia
This study aims to examine the implementation of sharia marketing strategies at PT. Yotta Berkah Mulia by utilizing SWOT analysis as a strategic evaluation tool. The research adopted a descriptive qualitative approach, with data collected through observation, interviews, questionnaires, and documentation. The findings show that PT. Yotta Berkah Mulia has successfully applied the four fundamental characteristics of sharia marketing, namely Theistic (Rabbaniyyah), Ethical (Akhlaqiyyah), Realistic (Al-Waqi’iyyah), and Humanistic (Al-Insaniyyah), in its marketing activities. The SWOT analysis was conducted to identify the company’s strengths, weaknesses, opportunities, and threats. Based on the results of the IFAS and EFAS matrices, the company is positioned in Quadrant II, indicating that it possesses strong internal capabilities despite facing several external challenges and threats. This position suggests that a diversification strategy is the most appropriate approach to maintain competitiveness and support future business growth. Furthermore, the results of this study are expected to contribute to the development of sharia-based marketing practices and serve as a reference for MSMEs in formulating more effective, adaptive, and sustainable marketing strategies.
The Role of Digital Technology in the Development of Sharia Entrepreneurship in Community Empowerment Efforts
Abstract This research aims to understand the role of digital technology in supporting the development of sharia entrepreneurship and its contribution to community empowerment in the Perumdam Area, Bengkulu City. The research uses a qualitative method with data collection techniques through observation, interviews, and documentation from five research informants. The results of the study show that digital technology plays an important role as a means of business communication, promotional media, expanding market reach, and building good relationships with consumers, while still paying attention to sharia principles in it. In addition, it contributes to community empowerment through increasing family economic income, creating job opportunities, and community participation in economic activities, so that community business independence is formed. The novelty of this research lies in its focus on the integration of digital technology and sharia entrepreneurship practices at the micro level and their direct implications for community empowerment. Unlike previous studies that generally discuss digitalization, entrepreneurship training, or Islamic economics separately, this study provides a comprehensive perspective by examining how the utilization of digital technology in sharia-based MSMEs contributes to improving economic welfare, creating employment opportunities, and strengthening community independence in the Perumdam Area of Bengkulu City. Keywords: Digital Technology, Sharia Entrepreneurship, Community Empowerment
Public Perception of the Use of Ecobricks as a Solution for Inorganic Waste Management Reviewed from the Principle of Benefit at the Rafflesia Sehati Foundation
This study aims to examine public perceptions of the use of ecobricks as a solution for managing inorganic waste from the perspective of the principle of public welfare at the Sehati Rafflesia Foundation in Bengkulu. This study employs a qualitative research method with a descriptive approach. Data collection techniques were conducted through interviews, observations, and documentation. The results of the study indicate that the community holds a positive perception of the use of ecobricks. The ecobrick program is considered capable of helping to reduce plastic waste, creating a cleaner environment, and raising public awareness regarding waste management. Based on the maqashid syariah perspective, the use of ecobricks demonstrates the presence of public interest encompassing hifz al-din, hifz al-nafs, hifz al-aql, hifz al-nasl, and hifz al-mal. The novelty of this study lies in examining community perceptions of ecobrick utilization within a community-based institution and analyzing them through the maqashid syariah framework, an approach that has received limited attention in previous studies on ecobricks and waste management. Keywords: Public Perception, Ecobricks, Inorganic Waste Management, Public Welfare, Maqashid al-Sharia
Copyright (c) 2026 Indah Permata Sari Hasibuan
Concentration of Wealth and Economic Inequality from the Perspective of MaqÄá¹£id al-SyarÄ«”˜ah: A Case Study of Sidrap Regency
This study aims to analyze the concentration of wealth and the inequality of economic distribution in Sidenreng Rappang Regency and examine the role of sharia economic principles in realizing economic justice based on the maqÄá¹£id al-syarÄ«”˜ah framework. This study uses a qualitative method with a field research approach. Data were obtained through in-depth interviews with seven informants consisting of academics, community leaders, business actors, and zakat institution managers, supported by observation and documentation. Data analysis was conducted using the interactive model of Miles and Huberman which includes data reduction, data presentation, and conclusion drawing/verification. The results of the study indicate that the inequality of economic distribution in Sidenreng Rappang Regency is influenced by the concentration of capital ownership, limited economic access for small communities, weak distribution of business opportunities, and the dominance of certain groups in controlling economic resources. These conditions cause the distribution of wealth to not be fair and equitableFrom the perspective of the maqÄá¹£id al-syarÄ«”˜ah (Islamic principles), this phenomenon does not fully reflect the principles of distributive justice and social welfare because there are still obstacles in fulfilling the economic welfare of society in an inclusive manner. This study also found that Islamic economic instruments, such as zakat, infaq, sadaqah, waqf, and strengthening Islamic micro-enterprises, have strategic potential in reducing economic inequality. However, their implementation still faces various obstacles, particularly the dominance of consumptive distribution patterns and the suboptimal empowerment of the productive economy. Theoretically, this study expands the study of Islamic economics by placing the maqÄá¹£id al-syarÄ«”˜ah as an analytical framework to evaluate the phenomenon of wealth concentration and economic inequality at the local level. Unlike previous studies that generally focused on the effectiveness of zakat, infaq, sadaqah, and waqf instruments, this study shows that wealth distribution also needs to be analyzed from the aspect of the structure of control of economic resources and the level of achievement of distributive justice in society. The novelty of this research lies in the integration of the perspectives of economic dominance and maqÄá¹£id al-syarÄ«”˜ah in explaining the relationship between wealth concentration, community economic access, and the achievement of social welfare in the local economic context of Sidenreng Rappang Regency. Keywords: Distribution of wealth, sharia economics, Sidenreng Rappang district, economic inequality, maqÄá¹£id al-syarÄ«”˜ah.
Digital Platforms and the Marginalization of MSMEs: An Islamic Economic Law Perspective in Parepare City
Research on MSMEs and the digital economy generally focuses on digital marketing strategies and the validity of contracts in electronic transactions, while studies on the marginalization of MSMEs due to the structure and policies of digital platforms are still relatively limited. This study aims to analyze the marginalization mechanisms of Micro, Small, and Medium Enterprises (MSMEs) in the digital platform ecosystem and examine this phenomenon from the perspective of Islamic Economic Law. The study was conducted in Parepare City, South Sulawesi, using a descriptive qualitative research method with a field study approach. Data were obtained through in-depth interviews, observation, and documentation of nine MSMEs consisting of Culinary Businesses, Local Craft Businesses, Muslim Fashion Businesses, printing businesses, mixed shops, fried food businesses, Sultan Snacks, laundry, and graduation sash businesses. Data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions. The results show that digital platforms provide benefits in the form of expanded market access, increased consumer reach, and ease of transactions. However, on the other hand, marginalization mechanisms were found, characterized by dependence on platform algorithms, high service and promotion costs, the dominance of large-capital businesses, unequal price competition, and a lack of transparency in platform policies. From the perspective of Islamic Economic Law, this situation does not fully reflect the principles of justice (al-'adl), balance (tawazun), and public welfare (maqasid sharia). Furthermore, there are indications of elements of gharar (unlawful behavior) due to unclear algorithms and platform policies, which have the potential to harm MSMEs. Therefore, more transparent, accountable digital regulations are needed that support the protection and empowerment of MSMEs. Keywords: MSMEs, Digital Platforms, Economic Marginalization, Islamic Economic Law, Fiqh Muamalah, Maqasid Sharia
Analysis of Inhibiting Factors in the Micro Business Credit Financing Process and Implications for Customer Business Sustainability at Bank Syariah Indonesia Mukomuko Branch Office
This study aims to determine and analyze the implementation process of Sharia People's Business Credit (KUR Syariah) distribution, identify inhibiting factors in the financing process, and analyze the implications of these obstacles on the business sustainability of customers at Bank Syariah Indonesia (BSI) KCP Mukomuko. The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews with five informants consisting of the Micro Business Manager (MBS) and Retail Sales Executive (RSE), as well as through observation and documentation. The results showed that the distribution process of KUR Syariah at BSI KCP Mukomuko is carried out through stages of application, OJK SLIK file verification, field survey (On The Spot), 5C feasibility analysis (Character, Capacity, Capital, Collateral, Condition), to the signing of the murabahah contract. The main inhibiting factors found include internal factors in the form of technical and geographical constraints, as well as external factors such as the unreadiness of customer administrative documents and the low quality of the character or capacity of prospective debtors. The implications of these financing process obstacles impact delays in receiving capital which cause customers to lose business momentum; however, in general, successfully distributed financing provides positive implications for increasing turnover, adding assets, and expanding market reach for MSMEs in Mukomuko Regency. Keywords: KUR Syariah, Inhibiting Factors, Business Sustainability, BSI KCP Mukomuko.
Copyright (c) 2026 Ayu Retno Trianingsih
The Impact of Digital Literacy and Biographical Characteristics on Employee Performance with Motivation as a Moderating Variable: A Case Study of Bank Muamalat in Palu, Indonesia
This study aims to analyze the influence of biographical and digital literacy on employee performance with motivation as a moderating variable at Bank Muamalat Kota Palu, both partially and simultaneously. Using an associative quantitative approach, this study collected primary data through observation and questionnaires. The entire population was used as a sample. Data analysis using SPSS version 24 for windows, including the classical assumption test and MRA. The results of the T test showed that the digital literacy variable had a positive and significant effect on employee performance, while biographical had no positive and insignificant effect. Motivation was not proven to moderate the influence of digital literacy characteristics or biographies on employee performance. The F test revealed that digital literacy and biographical simultaneously affected employee performance with motivation as a moderating variable. The coefficient of determination (R Square) of 0.652 indicates that the independent variable affects the dependent variable by 65.2%, while the rest is influenced by other variables not studied. This study provides valuable insight into the dynamics of factors that influence employee performance in the Islamic banking sector, especially at Bank Muamalat Kota Palu.
The Effect Of Halal Label, Islamic Branding And Product Quality On The Decision To Purchase Pepsodent Siwak By Students Of State Islamic University Of Sultan Aji Muhammad Idris Samarinda
The increasing awareness of halal lifestyle among Indonesian consumers has led to a growing demand for halal-certified personal care products. This phenomenon sparked the researcher’s interest in examining the factors that influence consumer behavior in this segment. This study analyzes the influence of Halal Labels, Islamic Branding, and Product Quality on the Purchase Decision of Pepsodent Siwak among students of UIN Sultan Aji Muhammad Idris Samarinda. Using a quantitative approach with multiple linear regression, the research involved 100 respondents from the 2020–2023 cohorts selected through simple random sampling. Data were collected via questionnaires and supporting literature, and analyzed using SPSS 26 through instrument testing, classical assumption testing, and hypothesis testing. The results indicate that the Halal Label does not have a significant effect on purchase decisions (sig. 0.334 > 0.10), while Islamic Branding (sig. 0.04 < 0.10) and Product Quality (sig. 0.00 < 0.10) have a significant partial effect. Simultaneously, the three variables have a significant effect (F-value 78.546, sig. 0.00 < 0.10) with an R² value of 0.697, meaning that 69.7% of the variation in purchase decisions is explained by the model.
Islamic Human Capital Management and Compensation as Drivers of Employee Productivity: Insights from a Small Service Enterprise in Indonesia
The disparity in employee productivity among organizations within the same industry has necessitated advancements in human resource management. Consequently, Islamic Human Capital management emerges as a practical approach to enhance staff productivity. This research, conducted at Istana Laundry Samarinda, aims to provide insights into how Islamic Human Capital management and remuneration influence staff productivity, offering valuable guidance for HR strategies. The study employed quantitative methodologies with a sample of 65 employees. A Likert-scale questionnaire was used as the instrument. Multiple linear regression analysis was utilized as one of the analytical strategies. The findings suggest that Islamic Human Capital management enhances employee productivity, whereas remuneration does not. Based on these results, it is recommended that Istana Laundry improve its Islamic Human Capital management and evaluate its compensation system to boost employee productivity.
Copyright (c) 2026 Ahmad Syarif, Bisma Maulana
Regulation Of Cryptocurrency In Indonesia: An Integrative Approach Between Positive Law And Islamic Law For Risk Mitigation
Cryptocurrency in Indonesia faces complex regulatory challenges, given its legal status as a digital asset but its illegality as a means of payment. This legal uncertainty is exacerbated by the incompatibility of cryptocurrency practices with Sharia principles, particularly due to elements of gharar (uncertainty) and maysir (gambling), which are prohibited in Islamic law. This study aims to examine cryptocurrency regulation through an approach that integrates positive law and Islamic law, while formulating a risk mitigation model to ensure compliance with both legal systems. Employing normative legal methods and a juridical-philosophical approach, this research identifies the existing legal dualism and proposes the "Hybrid Regulatory Compliance" model, which integrates the legal certainty principles of positive law with the maslahah (public interest) of Islamic law. This approach is expected to create a more ethical and stable cryptocurrency ecosystem, thereby enhancing the trust of Muslim investors in Indonesia. The developed model also offers practical solutions for regulators and stakeholders to harmonize cryptocurrency regulations with Sharia principles comprehensively.
Copyright (c) 2026 Ahmad Azim Aufaq, Bakhrul Huda
Implementation of the Village Zakat Index in the Moncongloe Lappara Village Community, Moncongloe District, Maros Regency
This Study aims to determine the priority scale regarding the eligibility of Moncongloe Lappara village to receive zakat funds. This study uses a mixed method research approach, which combines qualitative and quantitative methods. Quantitative data was obtained through IDZ measurements based on five main dimensions: economy, education, health, social, and da'wah, while qualitative data was collected through in-depth interviews and direct observation of the social conditions of the community.The IDZ calculation results obtained by the researcher in Moncongloe Lappara Village were 0.57, which is classified as “fairly good.” The details of each dimension index are as follows: the economic dimension scored 0.38. The health dimension scored 0.67, the education dimension scored 0.75, the social dimension scored 0.60, and the da'wah dimension scored 0.54. This shows that Moncongloe Lappara Village can be considered or has the opportunity to receive assistance from zakat funds, especially to improve the welfare of villagers in terms of economy. The main program recommendations prioritized for implementation in the Moncongloe Lappara Village community are the establishment of an integrated creative industry community, the provision of a flea market, the provision of a sharia cooperative or other types of financial institutions, assistance, and financing for MSMEs.
Sharia Entrepreneurship based on Tourism: a Study of Coastal Area Economic Development in Tanjung Sampang Village
The Sea Pick tradition in Tanjung Village, Sampang, is an annual ritual steeped in social, religious, and cultural values. Over time, this tradition has undergone changes, incorporating entertainment elements such as musical performances, decorated boat races, and food bazaars, while maintaining its sacred values ”‹”‹and core rituals. These changes aim to attract tourists while also increasing public understanding of the importance of preserving traditions. The impact of this transformation is evident economically, with coastal communities gaining new business opportunities through fish sales, culinary specialties, and transportation services, thus contributing to the tradition's role in supporting a sustainable local economy. Socially and culturally, Sea Pick strengthens community identity, fosters solidarity among residents, and fosters cultural education for the younger generation. However, some traditional leaders are concerned about the erosion of sacred values ”‹”‹due to the dominance of entertainment. This study emphasizes that Sea Pick can serve as a model for integrating cultural preservation, economic development, and social education in coastal communities..
Copyright (c) 2025 Sugianto Sugianto, Safira Adibatul Faruq, Rudy Haryanto, Fadllan Fadllan, Basar Dikuraisyin
Peran UMKM Omah Bawis Pak Ucil Terhadap Kesejahteraan Masyarakat Dalam Perspektif Ekonomi Islam (Studi Kasus UMKM Omah Bawis Pak Ucil),
Adia Magfirah,2023."The Role of UMKM Omah Bawis Pak Ucil on Community Welfare in an Islamic Economic Perspective (Case study of UMKM Omah Bawis Pak Ucil), Thesis, Islamic Economics and Business Study Program Department of Sharia Economics Sultan Aji Muhammad Idris State Islamic University Samarinda". This research was supervised by Mr. Parno, M.SI as supervisor I and Mr. H. Yusran M. Ag as supervisor II. The background of this study is that welfare is one of the conditions where a person can meet basic needs, food, shelter, and the ability to continue education and https://www.fortyouncewines.com/ have additional jobs. For business actors, UMKM are businesses run by individuals, households, and small business entities. The purpose of this study is to find out how the role of UMKM in the welfare of the community is carried out in UMKM Omah Bawis Pak Ucil. This research is a field research using a qualitative descriptive approach, using data collection techniques used are observation, interviews and documentation. The data sources used are primary data and secondary data. Primary data sources through interviews obtained through interviews with UMKM owners Omah Bawis and the community. While secondary data sources are obtained from relevant books and journals. The data analysis techniques used are data analysis techniques from Miles, Huberman, and Saldana. While the data validity technique used is triangulation of source and time. The location of this research used is the Omah Bawis Bontang UMKM Production House on June 3, 2023. The results of this study show that this is the role of UMKM in the Omah Bawis fisheries sector on community welfare. Viewed in terms of production which includes the provision and creation of something that is valuable and beneficial to society in the form of goods and services. The business, run by entrepreneur Omah Bawis Pak Ucil, aims to improve the family economy in the Bontang City community.
Copyright (c) 2023 Adia Magfirah, Parno Parno, Yusran Yusran
Pengaruh Media Sosial, Word Of Mouth Dan Kualitas Pelayanan Terhadap Keputusan Berkunjung Wisatawan Muslim Di Wisata Susur Sungai Mahakam
The growing interest in Samarinda among tourists, fueled by easily accessible information and transportation, is the driving force behind this study. The preservation of the city's environment and cultural legacy becomes imperative with the inflow of tourists. Sustainable growth requires cooperation between the community and the government. The study intends to evaluate how Muslim tourists using the Mahakam situs toto River Cruise Tour make judgments based on social media, word-of-mouth, and service quality. Through the use of descriptive quantitative research, information is gathered from 100 Muslim visitors who were purposefully sampled using questionnaires. Results show that word-of-mouth does not greatly affect decisions, but social media does. Service quality has a big impact on where people choose to come. Concurrently, these factors contribute to 92.2% of the decision-making process, indicating their critical function in determining Samarinda's tourism environment.
Local Economic Sustainability in the Energy Transition Era: A Study of the Buffer Zones of the Indonesian Capital
This study aims to examine local economic adaptation, best practices, and policy recommendations in the context of the energy transition in Sepaku District, a buffer zone for the Indonesian Capital City (IKN). Using an exploratory qualitative approach, data were collected through in-depth interviews, participant observation, and documentation of local policies. Analysis was conducted using thematic coding techniques, source triangulation, and contextual analysis of the relationship between energy policies and community economic practices. The results https://www.adenomyosisadviceassociation.org/hysterectomy indicate that local economic adaptation to the energy transition remains limited, with minimal business diversification and the lack of utilization of renewable energy by MSMEs and Village-Owned Enterprises (BUMDes). Emerging best practices are sporadic and community-based, such as organic farming, waste recycling, and customary forest conservation. This study recommends strengthening village institutions, incentivizing green MSMEs, integrating energy policies into village planning, and increasing energy literacy and community participation. These findings emphasize the importance of a locally-based approach in supporting economic sustainability amidst the national energy transition agenda. Keywords: Sustainability, Local Economy, Green Energy, Indonesian Capital
The Influence of Financial Technology and Sharia Compliance on Consumer Trust (A Study on Students of the Faculty of Economics and Business, Mulawarman University, Users of Quick Response Code Indonesian Standard Mobile Banking by Bank Syariah Indonesia)
This research was conducted by Noor Armalia Putri with the title "The Influence of Financial Technology Innovation and Halal Aspects on Consumer Trust (Study on Students of the Faculty of Economics and Business, Mulawarman University, Users of Quick Response Code Indonesian Standard Mobile Banking by Bank Syariah Indonesia)" under the guidance of Purwanti. This research aims to determine the influence of financial technology innovation and halal aspects on consumer trust among students at the Faculty of Economics and Business, Mulawarman University who use QRIS Mobile Banking by Bank Syariah Indonesia. The method used in this research is a quantitative approach. The population in this study was active students of the Faculty of Economics and Business, Mulawarman University, with a total sample of 97 respondents selected through purposive sampling. Data collection was carried out through questionnaires distributed via Google Forms on the WhatsApp application. Data analysis techniques included validity tests, reliability tests, ordinal logistic regression analysis, overall model fit tests, goodness of fit tests, Nagelkerke R Square, and Wald tests (partial t-tests). The results of this research indicate that both financial technology innovation and halal aspects have a positive and significant influence on consumer trust. This shows that students who benefit from technological convenience and believe in the halal integrity of the system tend to have higher trust in QRIS services by Bank Syariah Indonesia.. Keywords: Financial Technology Innovation, Halal Aspects, Consumer Trust
Copyright (c) 2025 Noor Armalia Putri, Purwanti Purwanti, Rinna Ramadhan Ain Fitriah, Rabiatul Adawiyah
Determinants of QRIS as a Payment Method for ZIS at BAZNAS Banjarmasin: The Role of Perception, Ease of Use, and Religiosity
The rapid development of technology has driven the adoption of digital payment systems, one of which is QRIS (Quick Response Code Indonesian Standard), which facilitates transactions. This study aims to analyze the effect of perceived benefits and ease of use on the decision to use QRIS at BAZNAS Kota Banjarmasin, with religiosity as a moderating variable. The research method used is a quantitative approach with data collected through questionnaires and analyzed using PLS (Partial Least Squares) with SmartPLS software. The population of the study consists of the people of Kota Banjarmasin, with 100 respondents. The results show that perceived benefits and ease of use positively influence QRIS adoption. Religiosity does not strengthen the effect of perceived benefits, but it can strengthen the effect of ease of use on the decision to adopt QRIS.
Copyright (c) 2025 Denissa Salsabila Maulina, Zaki Mubarak, Muhammad Rifqi Hidayat
The Influence of Income, Religiosity, Credibility and Social Media on the Decision to Pay Zakat, Infaq and Shadaqah (Study on UPZIS of Jabal Nur Jami Mosque, Samarinda Ulu District)
East Kalimantan Province has considerable potential for collecting Zakat, Infaq, and Sadaqah (ZIS). To realize this potential, BAZNAS continues to optimize revenue by activating Zakat Collection Units (UPZ) within various regional government organizations and expanding the zakat collection network down to the village level. The UPZIS at Jami’ Jabal Nur Mosque in Samarinda Ulu District is one of the UPZIS units directly supervised by BAZNAS of Samarinda City. This study aims to determine the influence of income, religiosity, credibility, and social media on the decision to pay zakat, infaq, and sadaqah at the UPZIS using a quantitative associative approach. Through purposive sampling, a research sample of 91 respondents was obtained. The data were tested using multiple linear regression with SPSS VER.21. The results of the study show that income, credibility, and social media each do not have a significant partial effect, while religiosity has a significant partial effect. Simultaneously, income, religiosity, credibility, and social media were found to have a significant effect. The coefficient of determination indicates that 24.2% of the decision to pay is influenced by these four variables, while 75.8% is influenced by other factors outside the scope of this study. Keywords: Income, Religiosity, Credibility, Social Media and Decision to Pay
Copyright (c) 2025 Khoirotul Fatati Munirotul Jannah, Moh Mahrus, Irma Yuliani
Exploring the Role and Opportunities Through Eco Enzyme Making Practices in Implementing Green Accounting in Pematang Kuing Village, Sei Suka District, Batubara Regency
This study delves into the functions and opportunities associated with producing Eco Enzyme as a means of promoting Green Accounting in Pematang Kuing Village, Sei Suka Sub- district, Batubara Regency. Despite the tremendous agricultural potential in this village, there exist challenges in effectively managing organic waste resulting from household activities. By providing educational guidance and facilitating the production of Eco Enzyme, it is anticipated that the community will adopt a more judicious approach to organic waste management. This, in turn, will not only mitigate adverse environmental impacts but also enhance awareness regarding the significance of sound environmental stewardship. Employing a quantitative methodology and regression analysis, this research evaluates the impact of Eco Enzyme production on the implementation of Green Accounting. The findings reveal that despite efforts to heighten awareness and improve waste management practices, the influence on the utilization of Green Accounting remains largely constrained.
Copyright (c) 2024 Kamilah K., Silvia Anggraini Zikra, Cici Aulia Pratiwi, Cici Aulia Pratiwi, Kayla Nur Hafizhah, Devia Syahfitri Br. Purba
Strategi Pemberdayaan Ekonomi Dalam Meningkatkan Kesejahteraan Santri Dan Warga Masyarakat Pondok Pesantren Hidayatullah Balikpapan Dan Pondok Pesantren Syaichona Cholil Balikpapan
This article discusses the economic empowerment strategies implemented at two Islamic boarding schools in Balikpapan””Pondok Pesantren Hidayatullah and Pondok Pesantren Syaichona Cholil””which function not only as educational institutions but also as agents of economic development. The empowerment strategies include structural economic transformation, resource allocation, institutional strengthening, technological advancement, and human resource development. Various business units have been developed, such as cooperatives, Madani markets, skills training programs, agriculture, retail shops, and Islamic financial services, involving both students and the surrounding community. The research adopts a qualitative case study approach, using observation, in-depth interviews, and documentation as data collection techniques. The findings show that both pesantrens successfully implemented strategies based on local potential and Islamic values, contributing to economic self-reliance. Key success factors include strong leadership support, a spirit of independence, and active community involvement.
Copyright (c) 2025 Adeena Harianto, Abdul Hakim, Abnan Pancasilawati, Muhammad Hasan
Pengaruh Promosi, Gaya Hidup Dan Pekerja Terhadap Minat Masyarakat Menggunakan BSI LINK Di Kecamatan Muara Dua Kota Lhokseumawe
Metode penelitiaan ini menggunakan pendekatan kuantitatif dengan jenis survey yang bersifat deskriptif eksploratif dengan jumlah populasi 10.705 jiwa yang terdiri dari wilayah Utentkot, Keude Cunda dan Alue Awe dengan teknik pengambilan sampel yang digunakan adalah purposive sampling pada 100 responden. Proses pengumpulan data melalui menyebarkan kuesioner dengan skala likert dan pengujian validitas serta analisis data dengan uji asumsi klasik dan hipotesis. Hasil penelitian ini yaitu 1) Promosi berpengaruh signifikan nilai t-hitung 7,224 > t-tabel 1,985 dengan nilai signifikansi 0,000 < 0,05 secara parsial terhadap minat masyarakat. 2) gaya hidup tidak berpengaruh signifikan nilai t-hitung -0,895<t-tabel 1,985 dengan nilai signifikansi 0,373 > 0,05. 3) Pekerjaan berpengaruh signifikan secara parsial terhadap minat masyarakat nilai t-hitung 3,729> t-tabel 1,985 dengan nilai signifikansi 0,000 < 0,05. 4) promosi, gaya hidup dan pekerjaan secara bersama-sama berpengaruh signifikan secara simultan uji F yaitu f-hitung 32,250 > f-tabel 2,47 dengan nilai signifikan 0,000 < 0,05. Dengan adanya penelitian ini dapat memberikan pandangan positif bagi pihak BSI Link yang terdapat di Utenkot, Alue Awe dan Keude Cunda dalam meningkatkan kualitas demi pelayanan masyarakat Kecamatan Muara Dua Kota Lhokseumawe.
Copyright (c) 2024 Irza Venia, Yoesrizal Muhammad Yoesoef, rahmawati rahmawati
Strategi Pengelolaan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Firdaus Berkah Bersama dalam Meningkatkan Kesejahteraan Angoota Periode 2021-2022
Abstract: Tujuan utama koperasi syariah adalah memajukan kesejahteraan anggota dan Masyarakat pada umunya, serta memberikan kontribusi dalam pembangunan tatanan perekonomian nasional dalam rangka mewujudkan masyarakat yang maju, adil, dan makmur berlandaskan Pancasila serta Undang-Undang Nomor 25 Tahun 1992. Penelitian ini bertujuan untuk mengetahui bagaimana strategi pengelolaan koperasi syariah dalam meningkatkan kesejahteraan anggotanya di KSPPS Firdaus Berkah Bersama Samarinda. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif, yaitu dengan mengacu pada tinjauan Pustaka dari sumber yang relevan terkait penelitian ini dan untuk menganalisis dan mendeskripsikan strategi pengelolaan koperasi syariah untuk kesejahteraan anggotanya. Hasil dari penelitian ini dapat disimpulkan bahwa pengelolaan yang dilakukan oleh KSPPS Firdaus Berkah Bersama sudah dilakukan sesuai dengan fungsi pengelolaan yaitu melalui perencanaan, pengorganisasian, pengarahan dan pengawasan. Dan strategi pengelolaan KSPPS Firdaus Berkah Bersama dalam mensejahterakan anggotanya yakni melalui pembiayaan yang diberikan kepada anggota yang layak untuk menerima, melakukan monitoring agar tidak terjadi pembiayaan yang macet dan memberikan pembinaan agar usaha para anggota berjalan lancr dan mengalami peningkatan. Hal ini menunjukkan bahwa pengelolaan koperasi syariah yang strategis dan efisien mampu mendorong pertumbuhan ekonomi anggota koperasi, meningkatkan partisipasi anggota, serta mengoptimalkan pemanfaatan pembiayaan sehingga dapat berkontribusi pada kesejahteraan sosial dan ekonomi masyarakat Keywords: Koperasi Syariah, Strategi pengelolaan, Kesejahteraan Anggota
Copyright (c) 2024 Siti Habibah, Moh Mahrus, Tika Parlina
Fenomena Kesesuaian Dan Pengabaian Prinsip Ekonomi Syari’ah Dalam Kebijakan Distribusi Anggaran Di Institut Agama Islam Negeri Pontianak
Tujuan dari penelitian ini untuk mengetahui fenomena kesesuaian dan pengabaian prinsip ekonomi syari’ah dalam kebijakan distribusi anggaran di Institut Agama Islam Negeri Pontianak. Metodologi dalam penelitian ini menggunakan pendekatan deskriptif kualitatif yang meliputi observasi, wawancara dan dokumentasi. Analisis data menggunakan analisis tematik, dengan mengekstrak pola dan tema yang relevan dari wawancara. Temuan penelitian menunjukan bahwa, pertama implementasi kebijakan distribusi anggaran di IAIN Pontianak terdapat bentuk-bentuk kesesuaian dan pengabaian dengan prinsip keadilan (tawadzun/equilibrium), prinsip pengendalian (amar ma’ruf nahi munkar/deviation control) dan prinsip pertanggung jawaban (mas’uliyah/responsibility). Kedua, terdapat faktor-faktor pendorong terjadinya pengabaian prinsip keadilan, prinsip pengendalian dan prinsip pertanggung jawaban. Ketiga, adanya dampak atas pengabaian prinsip ekonomi syari’ah tersebut dalam sustainabilty pencapaian visi dan misi organisasi institusi Katakunci : Fenomena kesesuaian dan pengabaian, prinsip ekonomi syari’ah, kebijakan anggaran
Copyright (c) 2024 Novian Syah, Zaenuudin Zaenuudin, Prihantono Prihantono
Pengaruh Literasi Keuangan Dan Literasi Digital Terhadap Minat Penggunaan Digital Payment Pada Mahasiswa
Abstract This study aims to analyze the influence of financial literacy and canggih literacy on the interest in using canggih payments among students of the Faculty of Islamic Economics and Business (FEBI) UIN Fatmawati Sukarno Bengkulu. The method used in this study is a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to 70 respondents from a population of 230 students. The results of the study indicate that financial literacy has a positive and significant influence on the interest in using canggih payments, with a regression coefficient of 0.271. In addition, canggih literacy has also been shown to contribute positively to the use of canggih payment methods, with a regression coefficient of 0.258. Thus, it can be concluded that financial literacy and digital literacy partially have a positive and significant effect on the use of advanced payment tools. These findings emphasize the importance of increasing financial and canggih literacy among students to encourage more active and wise use of canggih payments. This research is expected to be a reference for the development of educational programs that focus on financial literacy and digital payments in educational institutions. Thus, the results of this study can provide knowledge to policy makers in designing effective strategies to improve students' understanding of the benefits and risks of using advanced payments. Keywords: Financial literacy, canggih literacy, canggih payments.
Pengangguran, Inflasi dan Kebijakan Pemerintah dalam Perspektif Ekonomi Islam
This study aims to analyze the relationship between unemployment, inflation, and government policy from an Islamic economic perspective. Unemployment and inflation are two major economic problems that can affect the social and economic stability of a country. In Islamic economics, Islam basically does not recognize the term inflation because the currency used is the dinar and dirham, the value of which is stable. Likewise, unemployment is seen as a failure of the economic system in providing halal and equitable jobs, while inflation is considered a result of unfair monetary policies and economic practices that are detrimental to the community. Government policy, in this context, has an important role to play in overcoming both problems by using Islamic economic principles, such as justice, balance, and the prohibition of usury and speculative practices. This study uses a literature study method, examining how fiscal and monetary policies can be adjusted to Islamic values ”‹”‹to create a just and sustainable economy. The results of this study are expected to provide more effective policy recommendations in reducing unemployment and inflation, as well as creating social welfare for the community in accordance with Islamic economic principles. To overcome the problem of unemployment, what needs to be fixed is the human mentality and the improvement of the social system. Through an integral and comprehensive education system supported by adequate facilities, so that it can reach all levels of society, self-awareness must be built about the dignity and worth of humans as perfect creatures of Allah SWT.
Copyright (c) 2024 Elsa Susanti, Meri Kartika, Muhammad Albahi
Analisis Hubungan Zakat, Inflasi, Dan Kemiskinan terhadap Kesejahteraan Masyarakat Di Indonesia
The Human Development Index (HDI) is a picture of human welfare development in a country. Indonesia has 34 provinces and some provinces still have HDI levels below 70% and are included in the moderate HDI category. This condition can be related to the policies taken from a country both from the strategy of maintaining inflation and reducing poverty levels. The purpose of this study is to analyze, interaction, contribution and causality relationship between Inflation and poverty rate and human development index in provinces in Indonesia. The theory used in this study is related to macro variables in the form of inflation and poverty rate and Human Development Index. This research is a quantitative study using secondary data with a sampling technique with saturated sampling of 34 samples, and analyzed using the VAR method with statistical aids Eviews 10 computer program. The results showed based on the Vector Error Corection Model (VECM) analysis that the poverty rate has an influence of 10.4% Based on the Impulse Response Function (IRF) analysis, the poverty rate response and finally the inflation variable where the dynamic shock is stable between year 15 to year 20. The results of the Forcast Error Variance Decomposition (FEVD) analysis show that the poverty rate is the variable that has the greatest contribution to other variables, which is 31.44% and 4.76%. The variable with the lowest response and contribution to other variables is the inflation variable at 3.79%.
Analisis Dampak Pembangunan Infrastruktur Taman Kota Terhadap Pendapatan Ekonomi Pedagang Kaki Lima (PKL) di Alun-Alun Trunojoyo
Perbaikan ekonomi untuk berada dalam kondisi sejahtera yang mampu memenuhi kebutuhan. Keberadaan pembangunan infrastruktur fisik baru berupa Alun-Alun Trunojoyo tentunya akan berdampak terhadap kondisi lingkungan, sosial, budaya dan ekonomi. Dampak tersebut akan langsung dirasakan oleh PKL di lingkungan Alun-alun. Maka dari itu, berdasarkan fenomena tersebut peneliti memiliki tujuan penelitian yaitu untuk Mengidentifikasi Konsep Pembangunan Infrastruktur Taman Kota Alun-Alun Trunojoyo serta Untuk Mengetahui Dampak Dari Pembangunan Infrastruktur Alun-Alun Trunojoyo Kabupaten Sampang Terhadap Pendapatan ekonomi Pedagang Kaki Lima (PKL). Penelitian ini menggunakan metode penelitian kualitatif deskriptif, berupa jenis penelitian lapangan. Sumber data terdiri dari data primer dan sekunder. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Dari hasil penelitian menunjukkan bahwa dengan konsep pembangunan infrastruktur taman kota alun-alun Trunojoyo sebagai ruang publik, meliputi tiga komponen diantaranya yakni, pembangunan alun-alun Trunojoyo dikonsep untuk mampu mengakomodir segala aktivitas masyarakat. Selain hal itu, pembangunan ini bertujuan untuk mengenalkan sosial budaya di kota Sampang. Selanjutnya, adanya pembangunan ini agar meningkatkan pendapatan ekonomi masyarakat lokal khusunya pedagang kaki lima. Selain itu, dampak yang dirasakan oleh PKL yaitu berdasarkan indikator. Pertama, peningkatan volume penjualan, hal ini mempengaruhi peningkatan pendapatan. Kedua, bertambahnya variasi produk. Kegita, penambahan asset usaha. Terakhir, penambahan tenaga kerja, peningkatan aktivitas bisnis hal ini memaksa PKL untuk menambah tenaga kerja untuk mengurangi beban kerja baik tetap maupun paruh waktu terlebih dengan adanya acara publik maka dapat mengundang sejumlah besar orang atau pengunjang ke suatu lokasi, hal ini semakin meningkatnya dan kepadatan pengunjung ke alun-alun Trunojoyo menjadi berkah untuk pelaku pedagang kaki lima dalam mendapatkan laba dari barang dagangan yang mereka jual.
Copyright (c) 2024 Siti Maisyaroh, Mohammad Hamim Sultoni
Influence Self-Service Technology Against Customer Satisfaction and Loyalty of PT. Bank Syariah Indonesia (BSI) in the City of Palangka Raya
Banking practitioners increasingly realize they can no longer serve customers with limited capabilities. Banking is also moving forward and collaborating to improve systems and strategies so that customers feel and prove to themselves that transactions with the help of technology make it easier. Starting from direct service carried out by employees, it becomes service independently without needing to go to the Bank first to make a transaction or something else. With the merger, the amount of capital has increased, so the use of BSI Mobile in Palangka Raya City should have developed and increased. This study aims to determine whether there is an effect of self-service technology on customer satisfaction of Indonesian Islamic banks in the city of Palangka Raya and whether there is an effect of self-service technology on customer loyalty to PT. Bank Syariah Indonesia (BSI) in the city of Palangka Raya and whether customer satisfaction affects customer loyalty. Indonesian sharia bank in the city of Palangka Raya. This study uses primary data obtained directly through a questionnaire. Taking the number of samples in this study using the purposive sampling method with the Slovin formula, and found as many as 100 respondents. This study uses quantitative analysis methods, and data is processed using SmartPLS version 4.0. This research proves that Self-Service Technology positively and significantly affects customer satisfaction by showing a coefficient value of 0.740 and a t-statistic of 9.872. Self-Service Technology has a positive and significant effect on customer loyalty, with a coefficient value of 0.341 and a t-statistic of 2.779. Moreover, customer satisfaction has a positive and significant effect on customer loyalty, with a coefficient value of 0.362 and a t-statistic of 2.910. And coefficient value Self-Service Technology on customer loyalty of 0.268 and t-statistics of 2.667. can also be interpreted as customer satisfaction as a variable intervening to play a full role.
Copyright (c) 2024 Muhammad Riza Hafizi, Jihan Dwi Insani, Isra Misra
Pengaruh Kualitas Pelayanan, Kepuasan Nasabah Terhadap Loyalitas Nasabah dan Biaya Sebagai Variabel Intervening di Koperasi Baitul Maal Wa Tamwil Usaha Gabungan Terpadu Nusantara di Kota Samarinda
Customer value creates a company and how good customer value can provide customer satisfaction. And sustainable customer satisfaction can be achieved through customer value which must be continuously maintained or improved. With these efforts, it is hoped that customer loyalty itself, by increasing sustainable customer loyalty, can be fostered through the company's own strategy. Then the quality of service provided also greatly influences customer loyalty, by providing good service and according to customer expectations. And costs are also one of the factors that influence loyalty towards a company or agency. So this research aims to find out whether good service and customer satisfaction and also the costs provided by the cooperative can influence loyalty in Baitul Maal Wa Tamwil Usaha Usaha Bersama Terpadu Nusantara (BMT UGT NUSANTARA). The type of research used in this research is associative with quantitative data collection methods. Based on the calculation results, service quality has a simultaneous effect on customer loyalty, then satisfaction has a significant effect on loyalty, while service quality and satisfaction have a simultaneous effect on costs, while service quality has a significant effect on customer loyalty through costs. And customer satisfaction with loyalty through costs does not have a significant effect on customer loyalty. Keywords: Quality of service, customer satisfaction, costs, customer loyalty, sharia cooperatives
Copyright (c) 2024 Sarah Angelita, Moh Mahrus, Irma Yuliani