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Efektivitas Pengelolaan Badan Usaha Milik Desa (BUMDes) Dalam Meningkatkan Ekonomi Masyarakat Desa Serumpun Jaya Ditinjau Dari Perspektif Ekonomi Syariah Ayu Anggraini; Viras Alti Pidola
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1752

Village-Owned Enterprises (BUMDes) serve as a strategic instrument in rural economic development, aiming to improve community welfare through the management of local potential. However, in practice, many BUMDes have not demonstrated optimal performance due to weak governance, low community participation, and insufficient application of Islamic economic principles as foundational values. This study aims to analyze the effectiveness of the management of BUMDes Jaya Bersama in improving the economy of the Serumpun Jaya village community from an Islamic economic perspective. This research employs a qualitative approach with data collection techniques including observation, interviews, and documentation. The results of the observation indicate that the effectiveness of BUMDes Jaya Bersama’s management falls into the “less optimal” category, with an implementation rate of 57.1%. Interview findings reveal that the management has incorporated principles such as cooperation, participation, emancipation, transparency, accountability, and sustainability. However, the application of Islamic economic principles—such as justice, honesty, transparency, and the avoidance of usury (riba)—has not been fully understood or consistently implemented by all administrators and the community.Factors influencing the effectiveness of BUMDes include community participation, human resource capacity, planning and evaluation systems, and information transparency. The conclusion of this study indicates that although BUMDes Jaya Bersama has made efforts to fulfill its role, improvements in governance and the comprehensive integration of Islamic values are still necessary to promote the village's economic independence.

Analisis Pengaruh Tingkat Suku Bunga Dan Jangka Waktu Pinjaman Terhadap Permintaan Kredit Pada Koperasi Unit Desa Periode 2020-2024 Mellya Nawang Kinasih; Viras Alti Pidola
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1762

Village Unit Cooperatives (KUD) play a significant role in the rural economy of Indonesia, particularly by providing financial access to members who often face barriers in accessing formal financial institutions. One of the crucial functions of KUD is credit distribution, which enables members to develop micro-enterprises, agricultural activities, and fulfill consumptive needs. The interest rate is the compensation paid for the use of borrowed funds, while the loan term refers to the agreed period between the creditor and the debtor for repaying both principal and interest. Credit refers to the provision of money or claims that can be equated to money. This study aims to analyze the effect of interest rates and loan terms on credit demand at the KUD Mekar Abadi in Tasik Juang Village during the 2020–2024 period. Using a quantitative approach with multiple linear regression analysis, a sample of 78 respondents was selected from a population of 356 cooperative members. The regression test results indicate that both independent variables—interest rate and loan term—significantly affect credit demand. The t-test shows that the interest rate (X1) has a significance value of 0.000 with a t-value of 74.541 > t-table 1.992, while the loan term (X2) is also significant with a t-value of 4.175 > t-table. The F-test shows an F-value of 2786.918 > F-table 3.114 with a significance level of 0.000. The coefficient of determination (R²) is 0.987, indicating that 98.7% of the variation in credit demand is explained by the two variables. The data also passed the normality test and showed no signs of heteroscedasticity. These findings emphasize the importance of interest rate and loan term policies in influencing rural community credit demand.

Analisis Implementasi Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Ramp Kelapa Sawit Fjb Group Berdasarkan (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sak Emkm) Prita Susan Oktaviani; Viras Alti Pidola
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1763

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of Indonesia's economy, playing a key role in job creation and contributing significantly to the Gross Domestic Product (GDP). However, despite their great potential, most MSMEs still face challenges in financial management, particularly in preparing financial reports that comply with applicable standards. Many MSME actors rely only on simple record-keeping without referring to established accounting standards.To address this issue, the Financial Accounting Standards Board (DSAK) and the Indonesian Institute of Accountants (IAI) issued the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in 2018. SAK EMKM is designed to enable MSMEs to prepare financial reports that are simple, yet informative and compliant with standards. This study aims to analyze the implementation of financial reporting at the FJB Group Palm Oil Ramp MSME located in Block E, Seresam Village, Seberida District, Indragiri Hulu Regency, based on the SAK EMKM. The study uses a descriptive qualitative method through observation, interviews, and documentation techniques. The results show that the FJB Group MSME has not yet applied financial reporting in accordance with SAK EMKM standards. The financial records are still maintained manually and limited to daily income and expenditure, without preparing a proper balance sheet or income statement. The main obstacles in implementing this standard are limited accounting knowledge and a lack of competent human resources in the field of finance.This study recommends SAK EMKM-based accounting training and support from the government and other stakeholders to improve financial literacy among MSME actors. The adoption of these accounting standards is expected to improve the accuracy of financial reports and support better business decision-making.

Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Usaha Keripik Singkong Kube Serumpun Maya Kesumawati; Viras Alti Pidola
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1785

Product quality is the ability of a product to perform its functions including performance, features, reliability, suitability, durability, aesthetics. Price is the amount of money that consumers exchange for the benefits of owning or using products and services. Customer satisfaction is a feeling of pleasure or disappointment that arises after comparing the estimated product performance with the expected performance. The study aims to determine the quality of the product and price on customer satisfaction in buying cassava chips kube serumpun. This study uses a quantitative research method that has 2 (two) variables, namely independent and dependent. The sampling technique uses the lemeshow formula with the accidental sampling method. Based on the results of research that has been conducted by researchers that product quality has a positive effect on customer satisfaction in buying cassava chips as evidenced by the t test which can be seen from the calculated t value of 4.325> t table 1.985 and has a sig of 0.00 <0.05. the price variable does not affect the customer satisfaction variable in buying cassava chips kube serumpun. This is proven by the t-test -2.950 <1.985 and has a sig of 0.06>0.05. for the determination coefficient test (R2) explains that product quality and price have a very strong influence on customer satisfaction in buying cassava chips kube serumpun by 71.7% while the remaining 28.3% is influenced by other variables.

Analisis Prinsip 5C untuk Meminimalisir Kredit Macet pada BUMDEsa Amanah Perspektif Syariah di Desa Bukit Gajah Anisa Sulistiya; Muli Prima Aldi; Viras Alti Pidola; Tika Widiyan
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1910

Bad debts are a serious problem in the management of BUMDEsa, so the application of the 5C principle is needed to assess the eligibility of prospective debtors and maintain the sustainability of financing. This study aims to analyze the application of the 5C principle in minimizing bad debts at BUMDEsa Amanah Desa Bukit Gajah as an effort to maintain the sustainability of financing. This type of research is qualitative. Data collection techniques, namely using observation, interviews, documentation. Data were obtained from the results of observations, interviews, and documentation. Based on the data collected starting from the results of observations, it can present the answer "yes" to the observation: 60%. Thus it can be concluded that analyzing the application of the 5C principle to minimize bad debts in village-owned enterprises(BUMDEsa) Amanah Bukit Gajah Village is categorized as Quite Optimal because it is 41% -60%. This result of a study that illustrates the importance of implementing the 5 C principle before providing credit to customers. To gain confidence and financing interests, financing must conduct a thorough assessment of character, ability, capital, collateral and economic conditions known as "5 C".

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