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All Journal JABE (Journal of Accounting and Business Education) Jurnal Ilmu Perbankan dan Keuangan Syariah Jurnal Ekonomi Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Irham Pakawaru
UIN Datokarama Palu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALYSIS OF MSME SALES STRATEGY IN THE DIGITAL ERA Pandu Adi Cakranegara; La Ode Marihi; Dicky Jhon Anderson Butarbutar; Poetri AL-Viany Maqfirah; Irham Pakawaru
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Business competition in the digital era is one of the references for MSMEs to modify their sales strategies. Since technology applications, particularly in the field of transactions, have become an integral part of the ease of the transaction process, MSMEs cannot compete in terms of sales if their sales strategies do not keep up with digital era developments. In actuality, there are still several challenges for MSMEs, including inadequate capital, continued reliance on direct transactions, and an inability to use technology and the internet for optimizing market segmentation and growing new customers. This is also attributable to the varying e-commerce application skills of human resources. To address the challenges faced by MSMEs, the objective of this research is to provide alternative strategic recommendations for supporting sales success, such as optimizing the internet as a promotional medium and also optimizing the use of e-commerce for sales and transaction processes, implementing digital marketing to reach target markets, transformation mechanisms for online payments, enhancing product and service quality, and boosting customer loyalty through the use of loyalty programs.
E-Service quality dan Keamanan Data terhadap Kepuasan Pengguna Aplikasi Mobile Banking pada Generasi Z Ulfa Dewi Yanti; Irham Pakawaru; Rizki Amalia
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 3 No. 1 (2025): JARIYAH : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v3i1.4686.407-424

Abstract

Perkembangan teknologi digital mendorong industri perbankan untuk menghadirkan layanan mobile banking yang lebih cepat, mudah, dan aman. Mahasiswa sebagai generasi pengguna digital yang aktif menjadi kelompok yang paling banyak memanfaatkan layanan ini, sehingga kualitas layanan elektronik (e-service quality) dan keamanan data menjadi faktor penting yang memengaruhi kepuasan mereka. Penelitian ini bertujuan untuk menganalisis pengaruh e-service quality dan keamanan data terhadap kepuasan pengguna aplikasi mobile banking di kalangan mahasiswa FEBI UIN Datokarama Palu. Penelitian menggunakan pendekatan kuantitatif dengan sampel berjumlah 90 responden yang ditentukan melalui rumus Slovin dan teknik proportional random sampling. Pengumpulan data dilakukan melalui kuesioner, dan analisis data menggunakan SPSS versi 29 melalui uji instrumen, uji asumsi klasik, uji regresi linear berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa e-service quality berpengaruh positif dan signifikan terhadap kepuasan pengguna. Keamanan data juga memberikan pengaruh positif, meskipun tingkat signifikansinya berbeda pada uji parsial. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap kepuasan pengguna dengan kontribusi penjelasan sebesar 71%. Temuan ini menegaskan pentingnya peningkatan kualitas layanan digital dan sistem keamanan data untuk menciptakan pengalaman mobile banking yang aman, nyaman, dan memuaskan.
The Impact of Human Development Index on Poverty Rates in Indonesia: Panel Data Analysis of 34 Provinces, 2015-2023 Dede Arseyani pratamasyari; Irham pakawaru; Nuriatullah; Noor Riefma Hidayah; Rizki Amalia
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.358.372-388

Abstract

Poverty remains a critical development challenge in Indonesia despite significant economic growth over the past decades. This study examines the impact of Human Development Index (HDI) on poverty rates across 34 Indonesian provinces during 2015-2023. Using balanced panel data regression with fixed effects model (selected through Chow, Hausman, and Lagrange Multiplier tests), we analyze how HDI, GDP per capita, and open unemployment rate affect poverty levels. The sample comprises 306 observations (34 provinces × 9 years) sourced from Statistics Indonesia (BPS). Results indicate that HDI has a significant negative effect on poverty (coefficient: -0.0487, p<0.01), suggesting that a 10-point increase in HDI reduces poverty by approximately 0.49 percentage points. GDP per capita shows a stronger elasticity (coefficient: -0.5623, p<0.01), with 1% increase in GDP per capita reducing poverty by 0.562 percentage points. The open unemployment rate exhibits a positive but marginally significant relationship with poverty (coefficient: 0.0876, p<0.10). The fixed effects model explains 74.2% of poverty variation (R² = 0.742), indicating that human capital development through HDI improvements is crucial for sustainable poverty reduction. Policy recommendations include enhancing education quality, expanding health services coverage, promoting inclusive economic growth, and creating productive employment opportunities. This study contributes to the literature by providing comprehensive evidence from the post-pandemic period and quantified elasticities useful for poverty reduction policy simulation.
Board Gender and Educational Diversity on Financial Stability In Indonesia’s Islamic Bank Nurul Qalbi Awaliyah; Eko Albar Wahyudi; Irham Pakawaru; Sapruddin
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.359.212-233

Abstract

This study examines the effect of three dimensions: gender, educational level, and educational specialization on the board of directors (BOD) and sharia supervisory board (SSB) in Islamic banks’ financial stability. Data from 13 Islamic commercial banks in Indonesia (2015-2023) were analyzed using panel data regression with Z-score as the stability measure. Results reveal mixed effects: gender diversity on SSB and educational level diversity on BOD negatively affect bank stability, while educational specialization diversity on SSB positively contibutes to stability. Conversely, gender diversity on BOD, educational level diversity on SSB, and educational specialization diversity on BOD show no significant effects. These findings suggest that board composition characteristics have context-specific and structure-specific implications for Islamic banking stability, with business-focused expertise in supervisory functions being particularly valuable. Management should strategically evaluate board diversity dimensions beyond mere representation to enhance governance effectiveness
The Effect of Accounting Information Quality and Financial Self-Efficacy on Financial Management Behavior with Love of Money as A Moderating Variable Irham Pakawaru; Muhammad Syafaat; Anees Janee Ali
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65346

Abstract

The increasing use of technology in business activities has the potential to drive higher consumerist behavior, especially when business actors have limited financial literacy and inadequate financial management skills, particularly in investment decision-making. This study aims to examine the effect of accounting information quality and financial self-efficacy on financial management behavior, with love of money as a moderating variable. This study uses a quantitative approach with a survey method targeting micro, small, and medium enterprise (MSMEs) owners spread across Palu City, Donggala Regency, and Sigi Regency. The final sample of the study consisted of 100 respondents determined through purposive sampling technique. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that accounting information quality, financial self-efficacy, and love of money have a significant effect on financial management behavior. However, the moderation test results show that love of money does not moderate the relationship between accounting information quality and financial management behavior. Conversely, love of money is proven to moderate the relationship between financial self-efficacy and financial management behavior in a negative direction, thereby weakening the relationship. These findings support the Theory of Planned Behavior, which emphasizes the importance of accounting information quality and individuals’ belief in their ability to manage finances to improve the financial management behavior of MSMEs
Co-Authors Anees Janee Ali Cakranegara, Pandu Adi Dede Arseyani Pratamasyari Dicky Jhon Anderson Butarbutar EKo Albar Wahyudi La Ode Marihi Muhammad Syafaat Noor Riefma Hidayah Nuriatullah Nurul Qalbi Awaliyah Poetri AL-Viany Maqfirah Rizki Amalia Sapruddin Ulfa Dewi Yanti