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All Journal JEJAK ARISTO Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management jurnal syntax admiration Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosiohumaniora Kodepena (JSK) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Berdikari : Jurnal Ekonomi dan Statistik Indonesia Journal of Indonesian Rural and Regional Government (JIRReG) Mamangan Social Science Journal Innovative: Journal Of Social Science Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Management & Financial Reporting Jurnal Ekonomi, Manajemen, Akuntansi
Jacob, Jufri
Fakultas Ekonomi Dan Bisnis Universitas Khairun
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PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Wijayanti, Indah Oktari; Asry, Shofia; Pian, Suprianus; Jacob, Jufri; Idayati, Farida
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11271

Abstract

Pajak merupakan salah satu aspek yang sangat penting dalam suatu perekonomian Negara, karena sebagian besar dari sumber pemasukan Anggaran Pendapatan dan Belanja Negara (APBN) adalah kontribusi dari hasil penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan capital intensity terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian telah menemukan bahwa bahwa rasio profitabilitas berpengaruh tidak berpengaruh terhadap tax avoidance. Sedangkan capital intensity berpengaruh terhadap tax avoidance dalam penelitian ini. Kata Kunci: Rasio Profitabilitas, Capital Intensity, Tax Avoidance
THE EFFECT OF UNEMPLOYMENT, ECONOMIC GROWTH, LEVEL OF EDUCATION ON THE HUMAN DEVELOPMENT INDEX WITH POVERTY AS MEDIATION Hannan, Zainul; Jacob, Jufri; Niam, Siti Khozinatun; Dewi, Susantriana; Nashih, Muhammad
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11624

Abstract

The Human Development Index is an internationally agreed indicator of the success of a region of a country to assess the quality of human development in terms of its impact on health, education, and people's standard of living. This study aims to examine the factors of the unemployment rate, economic growth, education level, and poverty rate on the human development index in 33 Indonesian provinces in 2011-2020 using secondary data sourced from the Central Statistics Agency (BPS). The method used is path analysis which is processed using the SmartPLS3 application. The results of this study indicate that the unemployment rate, economic growth, education level, and poverty rate directly have a significant effect on the human development index. Whereas in the indirect relationship the poverty variable can only mediate between the level of education and the human development index. Keyword: Unemployment Rate, Economic Growth, Education, Poverty, and Human Development Index
PERKEMBANGAN WISATA HALAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Noor, Laili Savitri; Jacob, Jufri; Mahmudin, Tono; Harsono, Iwan; Syahidin, Syahidin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12516

Abstract

Kebangkitan pariwisata halal dan dampaknya terhadap pertumbuhan ekonomi Indonesia menjadi subjek utama penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber, termasuk buku, jurnal, dan laporan, dengan menggunakan pendekatan kualitatif dan deduktif. Temuan penelitian menunjukkan bahwa Indonesia menawarkan banyak sekali peluang untuk pariwisata halal, sebagian besar karena mayoritas penduduk Indonesia beragama Islam dan meningkatnya jumlah pengunjung asing dan lokal yang datang ke Indonesia setiap tahunnya. Salah satu masalah yang perlu diperhatikan adalah bagaimana mengimplementasikan rencana pemasaran secara efektif dengan tetap mempertimbangkan kepentingan pengunjung lainnya. Oleh karena itu, sangat penting untuk mengembangkan pariwisata halal. Kata Kunci: Wisata Halal, Pertumbuhan Ekonomi
ANALISIS PERTUMBUHAN ZAKAT, INFAK DAN SEDEKAH MELALUI PLATFORM DIGITAL ZAKAT DOMPET DHUAFA Syam, Fahmi; Jacob, Jufri; Florid, Muhamad Irfan; Semmawi, Ramli; Burhanuddin, Burhanuddin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13132

Abstract

Abstrak Pertumbuhan zakat, infaq dan sedekah pada Dompet Dhuafa menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal dan laporan dengan menggunakan pendekatan kualitatif dan deduktif. Temuan penelitian ini bahwa pertumbuhan zakat, infaq dan sedekah di Indonesia mengalami peningkatan dan sedikit penurunan baik secara keseluruhan maupun ZIS yang masuk di Dompet Dhuafa. Dengan adanya sistem pembayaran ZIS online di Dompet Dhuafa dapat memudahkan para muzakki atau donatur dalam melakukan ZIS. Hal tersebut juga dapat memberikan dampak positif baik bagi pertumbuhan ZIS maupun dalam mengentaskan kemiskinan di Indonesia. Kata Kunci: Pertumbuhan ZIS, Platform Digital, Dompet Dhuafa
THE EFFECT OF PEOPLE'S BUSINESS CREDIT ON THE PERFORMANCE OF MSMES WITH DIRECT CASH ASSISTANCE AS A MODERATION VARIABLE Jacob, Jufri; Utami, Eva Yuniarti; Rosmawati, Wati; Juminawati, Sri; Sahri, Yulian
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13592

Abstract

Abstract This research is quantitative research with an exploratory approach, an approach that uses a number of previous studies as the main reference in order to obtain elements of novelty and research gaps in the research being carried out. The data used in this research is primary data that researchers obtained through online distribution to rural communities who have MSMEs with a net income of under 5 million. The questionnaire that the researchers distributed contained several statements, namely strongly agree, agree, normal/so-so, disagree and strongly disagree. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this research show that the the Community Business Credit variable can have a positive relationship and have a significant influence on MSME performance because the P-Values value is positive and is below the significance level of 0.05, namely 0.013. This is because People's Business Credit can make MSME capital stronger so that MSME stakeholders can innovate more, produce more varied products, and other things so that ultimately they can improve MSME performance. In contrast to the results of the first hypothesis, in the results of the second hypothesis, the third table of the Path Coefficient shows results that are inversely proportional if the Direct Cash Assistance variable cannot influence employee performance because the P-Values value is above the 0.05 significance level, namely 0.062. This is because the Direct Cash Assistance does not relate to business needs but rather personal needs and other things. Thus, the first hypothesis in this research can be accepted and the second hypothesis in this research cannot be accepted. Keywords: People's Business Credit, Performance Of Msmes, Direct Cash Assistance
PERAN ZAKAT DALAM MEMBERDAYAKAN PEREKONOMIAN MASYARAKAT DI INDONESIA Jacob, Jufri; Kamal, Muhammad; Mawardi, Mawardi; Natsir, Imron; Ferly, Bobby
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13967

Abstract

Zakat menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal dan laporan dengan menggunakan pendakatan kualitatif dan deduktif. Temuan dalam penelitian ini adalah zakat memiliki peranan yang sangat penting dalam pemberdayaan ekonomi masyarakat. Karena dengan adanya pemberdayaan ekonomi masyarakat melalui zakat ini, dapat memberikan kehidupan yang layak bagi masyarakat, serta dapat membantu masyarakat dalam menggali potensi ekonomi yang dimilikinya, didukung dengan adanya pemberian bantuan modal, bantuan prasarana, bantuan pendampingan, penguatan kelembagaan, dan penguatan kemitraan. Dengan hal tersebut, masyarakat sangat terbantu dalam meningkatkan taraf hidupnya dan mengubah status ekonominya. Sehingga yang awalnya sebagai mustahiq berubah menjadi muzakki. Kata Kunci: Zakat, Pemberdayaan Ekonomi, Masyarakat di Indonesia
Village Fiscal Policies as an Instrument for Poverty Alleviation: An Empirical Study of the Island Regions of North Maluku, Indonesia Kurnia Ekawaty Harly; Abdul Chalid Ahmad; Jufri Jacob
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.728

Abstract

Purpose: This study aims to analyze the effect of village fiscal capacity and regional macroeconomic dynamics on poverty reduction in North Maluku Province. Research Method: A quantitative approach was applied using panel data regression analysis covering nine regencies/municipalities in North Maluku during 2017–2024. The independent variables include Village Fiscal Transfers, Village Expenditure, Village Literacy, Human Development Index, and Developing Village Index, while the dependent variable is the Poverty Rate. Results and Discussion: The findings show that Village Fiscal Transfers and the Human Development Index have a significant effect on reducing poverty. Meanwhile, Village Expenditure, Village Literacy, and the Developing Village Index do not show significant effects. These results indicate that fiscal capacity and human development are key factors in improving village welfare, particularly in archipelagic regions. Interregional effects also reveal significant variation, where areas with stronger institutional capacity and better fiscal governance tend to experience faster poverty reduction. Implications: The findings suggest that village fiscal policy should be strengthened through improved governance, human development programs, and more effective allocation of village funds. Further research may include institutional quality and spatial inequality variables. Originality: This study contributes by integrating village fiscal variables and regional macroeconomic indicators in analyzing poverty reduction in an archipelagic province.
Evaluasi Kinerja Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Kabupaten Halmahera Selatan Tahun 2021-2026 Sri Winarsi Zulkarnain; Dewi Permatasari; Jufri Jacob
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.20002

Abstract

Penelitian ini mengevaluasi kinerja Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Kabupaten Halmahera Selatan Tahun 2021-2026, menilai keberhasilan penyelenggaraan pemerintahan, dan memetakan faktor strategis yang memengaruhinya. Penelitian memakai pendekatan kualitatif deskriptif-evaluatif dengan studi kasus, telaah dokumen, observasi terbatas, data fiskal, serta penilaian 11 ahli. Analisis menggunakan enam kriteria William N. Dunn dan MICMAC. Hasil menunjukkan bahwa mekanisme evaluasi telah tersedia, tetapi keterlacakan indikator, program, anggaran, dan tindak lanjut belum seragam. IPM, pertumbuhan ekonomi, dan PDRB per kapita tahun 2024 telah melampaui target akhir. Kemiskinan belum mencapai target, sedangkan lima indikator strategis belum dapat dinilai. Realisasi pendapatan dan belanja mencapai 95,81 persen dan 94,57 persen, tetapi kualitas hasil belum sepenuhnya terlacak. MICMAC menempatkan komitmen pimpinan dan kualitas aparatur sebagai penggerak, sedangkan koordinasi, konsistensi perencanaan-penganggaran, serta sistem pemantauan menjadi penghubung. Kinerja RPJMD tergolong berhasil secara parsial. Perbaikan perlu diarahkan pada satu data, penandaan anggaran, pemerataan layanan antarpulau, dan tindak lanjut berbasis hasil.
Co-Authors Abdul Chalid Ahmad ABDUL HAMID Ade Iskandar Ahmad, Abd. Chalid Amir Buhang Arifin, Machmud Asry, Shofia Aswir Hadi B.M.A.S. Anaconda Bangkara Bobby Ferly Bobby Ferly Burhanuddin Burhanuddin Burhanuddin Burhanuddin Dewi Permatasari Dewi, Susantriana Diani Indah Dukumalamo, Nurjihad Egidius Fkun Eva Yuniarti Utami Fahmi Syam Fahmi Syam Fajri Hatim Fanaria salim Fkun, Egidius H. MR. Ulung Sembiring Hannan, Zainul Harsono, Iwan` Idayati, Farida Ignatius Septo Pramesworo Imron Natsir Imron Natsir, Imron Ismail, Zulkarnain Iwan Harsono Juminawati, Sri Kamil, Indriyati Kurnia Ekawaty Harly Laili Savitri Noor Mahmudin, Tono Mawardi Mawardi Mohammad Kotib Muammil Sun’an Muhamad Irfan Florid Muhammad Kamal Muhammad Kamal Muhammad Kamal Muhammad Nashih Musdar Muhammad Naiyun Untung Utama Nasar, Fahima Nashih, Muhammad Niam, Siti Khozinatun Nonce Hasan Noor, Laili Savitri Nur ‘Azah Nurjanna Ladjin Pian, Suprianus Purbaningsih, Yuli Ramli Semmawi Rosmawati, Wati Sembiring, H. MR. Ulung Septo Pramesworo, Ignatius Shofia Asry Siti Khozinatun Niam Sri Juminawati Sri Winarsi Zulkarnain Suprianus Pian Susantriana Dewi Suslinawati Suslinawati Suwandi Ng Suwandi Ng Suwardi Zakaria Syahidin Syahidin Syahidin Syahidin, Syahidin Syam, Fahmi Utami, Eva Yuniarti Wati Rosmawati Wijayanti, Indah Oktari Yeti Rohayati Yetty Yuli Purbaningsih Yuli Purbaningsih Yulian Sahri Zainul Hannan Zulkifly Waibot