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Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Published by Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga
ISSN : 26143259     EISSN : 25993410     DOI : 10.36778/jesya
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 1,114 Documents
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Supervision as Governance Instrument: Compliance and Accountability in PTKIN-BLU Indonesia Irma Agustina; Zaki Sima Fashimado; Anitasari Anitasari
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2673

Abstract

This study investigates the supervision strategies employed by the Internal Supervisory Units (Satuan Pengawasan Internal/SPI) of four State Islamic Universities (Universitas Islam Negeri/UIN) operating under Public Service Agency (Badan Layanan Umum/BLU) status in Indonesia — hereinafter referred to as PTKIN-BLU Institutions. In 2024, a qualitative multiple-case study was carried out, involving in-depth interviews with Organ SPI at UIN Sunan Kalijaga Yogyakarta, UIN Raden Mas Said Surakarta, UIN Sayyid Ali Rahmatullah Tulungagung, and UIN Mataram. Drawing on Agency Theory, Stewardship Theory, the internal audit effectiveness literature, hybrid governance scholarship, and the Supervision–Compliance–Accountability (SCA) Framework developed herein, the study analyses five dimensions of internal supervision practice: reporting structure, evidence and documentation management, internal–external audit coordination, authority and execution governance, and strategic orientation. Findings show considerable differences between institutions across a governance maturity spectrum, from emphasis on compliance and accountability to preventive, developmental, and process-renewal strategies. UIN Sunan Kalijaga demonstrates the highest level of supervisory maturity, characterised by dual-principal reporting, dedicated archival infrastructure, and long-term institutional knowledge management. The study contributes an integrated empirical model of supervisory strategy for hybrid public service organisations. It offers practical recommendations to strengthen compliance and accountability in PTKIN-BLU institutions in developing-country contexts.
Determinants of Audit Quality in Energy Sector Firms: The Moderating Role of Audit Committee use in Indonesia Evelyn Florencia; Temy Setiawan; Theresia Hesti Bwarleling; David Harianto
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2677

Abstract

Penelitian ini bertujuan menguji pengaruh audit tenure, audit fee, dan audit delay terhadap kualitas audit dengan komite audit sebagai variabel moderasi serta ukuran perusahaan dan leverage sebagai variabel kontrol pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan data sekunder dari laporan tahunan dengan 144 observasi yang diperoleh melalui purposive sampling dan dianalisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa audit fee berpengaruh positif signifikan, sedangkan audit delay berpengaruh negatif signifikan terhadap kualitas audit. Audit tenure, ukuran perusahaan, leverage, dan komite audit tidak berpengaruh signifikan terhadap kualitas audit, serta komite audit tidak mampu memoderasi hubungan variabel independen terhadap kualitas audit. Penelitian ini memberikan kontribusi dengan menguji faktor audit dan tata kelola perusahaan secara simultan pada sektor energi yang memiliki karakteristik risiko tinggi.
Macroeconomic Drivers of ROA in Indonesian Islamic Commercial Banks: A Time Series Analysis (2019-2024) Anggun Milania Vio M; Khusnudin Khusnudin
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2695

Abstract

This study examines the impact of the BI Rate, inflation, and the rupiah exchange rate on the profitability of Islamic Commercial Banks in Indonesia during 2019–2024. Previous studies on Islamic bank profitability have produced inconsistent findings due to differences in research periods, data structures, and analytical approaches. Most prior studies relied on annual or panel data, limiting their ability to capture short-run macroeconomic dynamics during the post-pandemic recovery period and monetary policy tightening. This study addresses these gaps by employing monthly time-series data and the Error Correction Model (ECM) framework to analyze both short-run and long-run relationships within the Monetary Transmission Mechanism (MTM) perspective. Secondary data were obtained from Bank Indonesia, the Financial Services Authority (OJK), and Statistics Indonesia (BPS), comprising 72 monthly observations from January 2019 to December 2024. The findings reveal that, in the long run, the BI Rate negatively and significantly affects Return on Assets (ROA), while inflation and the exchange rate positively and significantly influence profitability. In the short run, macroeconomic variables do not significantly affect ROA, indicating that Islamic bank profitability is relatively resilient to temporary macroeconomic shocks. However, the significant Error Correction Term (ECT) confirms the existence of a long-run adjustment mechanism toward equilibrium. This study aims to fill the gap in knowledge about banking and provide new perspectives for policymakers, especially central banks, managers, and stakeholders. By focusing on macroeconomic factors that influence profitability.
Peran Literasi Keuangan Islam terhadap Perilaku Keuangan Siswa Evi Nailur Rokhmah; Abdillah Mundir; Sukamto Sukamto; Fateemah Aleemama
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2705

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya literasi keuangan Islam dalam membentuk perilaku keuangan siswa pada lingkungan pendidikan berbasis Islam, di tengah masih adanya kecenderungan perilaku konsumtif meskipun siswa telah memiliki pemahaman dasar mengenai pengelolaan keuangan. Penelitian ini bertujuan untuk menganalisis peran literasi keuangan Islam dalam membentuk perilaku keuangan siswa di Muslimeen Suksa School Hat Yai, Thailand, serta mengidentifikasi kesenjangan antara pemahaman dan praktik keuangan siswa. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus melalui teknik wawancara mendalam, observasi, dokumentasi, dan kuesioner pendukung. Hasil penelitian menunjukkan bahwa literasi keuangan Islam berperan dalam membentuk perilaku keuangan siswa, terutama dalam kemampuan membedakan kebutuhan dan keinginan, membiasakan menabung, serta menghindari perilaku konsumtif. Nilai-nilai Islam seperti amanah, kesederhanaan, dan tanggung jawab juga terinternalisasi dalam praktik keuangan sehari-hari. Namun, temuan utama penelitian ini menunjukkan adanya cognitive-behavioral gap, yaitu kesenjangan antara pemahaman normatif siswa terhadap prinsip keuangan Islam dengan praktik nyata pengelolaan keuangan sehari-hari. Sebagian siswa telah memahami pentingnya menabung, pengendalian konsumsi, dan larangan israf, tetapi belum mampu menerapkannya secara konsisten akibat pengaruh lingkungan sosial, gaya hidup, dan lemahnya kontrol diri. Penelitian ini menegaskan bahwa efektivitas literasi keuangan Islam tidak hanya ditentukan oleh aspek pengetahuan, tetapi juga oleh keberhasilan internalisasi nilai syariah menjadi kebiasaan finansial yang berkelanjutan. Temuan ini memberikan kontribusi ilmiah melalui penegasan konsep cognitive-behavioral gap sebagai faktor utama dalam menjelaskan ketidaksesuaian antara pemahaman dan perilaku keuangan siswa.
Forced Selling di Kampung Inggris Pare: Uji Keabsahan Akad Berbasis Prinsip An Tarāḍin Nazwa Az Zahra; Shofiyun Nahidloh; mohammad Ali Hisyam; Ahmad Musadad
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2706

Abstract

Praktik forced selling oleh pedagang lokal di Kampung Inggris Pare kawasan dengan lebih dari 250 lembaga kursus dan mobilitas konsumen yang sangat tinggi menjadi persoalan muamalah yang belum banyak dikaji secara normatif. Fenomena ini ditandai oleh penjual yang secara aktif memaksa peserta kursus membeli produk, seperti alat tulis, melalui tekanan verbal, psikologis, maupun pengikatan situasional, sehingga pembeli tidak memiliki ruang yang cukup untuk menolak secara bebas. Kajian terdahulu tentang prinsip an tarāḍin mayoritas berfokus pada jual beli daring dan akad kerja sama produksi, sehingga belum menjangkau praktik penjualan paksa di ruang ekonomi lokal inilah celah yang diisi penelitian ini. Penelitian menggunakan pendekatan kualitatif empiris-normatif dengan data primer yang diperoleh melalui observasi lapangan dan wawancara terhadap pelaku usaha serta konsumen (peserta kursus) di Kampung Inggris Pare, Kabupaten Kediri, tahun 2026. Hasil penelitian mengidentifikasi tiga bentuk forced selling yang terbukti melanggar prinsip an tarāḍin: (1) tekanan verbal berulang hingga pembeli menyerah karena kelelahan, (2) tekanan psikologis melalui pemanfaatan rasa sungkan dan penempatan barang di tangan pembeli tanpa persetujuan, serta (3) pengikatan situasional yang menghilangkan ruang penolakan secara sosial. Sebaliknya, transaksi yang berlangsung secara terbuka dan tanpa tekanan dinyatakan sah menurut prinsip an tarāḍin. Kontribusi penelitian ini adalah mengoperasionalkan prinsip an tarāḍin sebagai instrumen uji normatif yang konkret untuk membedakan transaksi yang sah dari yang cacat akad, berdasarkan kualitas kerelaan bukan sekadar ada atau tidaknya persetujuan formal
Determinan Niat Penggunaan Dompet Digital Syariah pada Generasi Z dan Milenial di Jabodetabek. Silva Andini Yuniza; Ries Wulandari
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2713

Abstract

Fenomena dominasi e-wallet konvensional di kalangan generasi muda menunjukkan bahwa kuatnya infrastruktur pengetahuan keuangan syariah belum otomatis terkonversi menjadi niat menggunakan dompet digital syariah. Penelitian ini menawarkan kontribusi baru dengan secara simultan mengintegrasikan Theory of Planned Behavior dan UTAUT2 yaitu literasi keuangan syariah dan influencer syariah diposisikan sebagai determinan sikap dan norma subjektif dalam membentuk niat, sedangkan habitual financial behavior diuji sebagai kebiasaan teknologi yang berpotensi menghambat atau memperkuat niat tersebut. Penelitian kuantitatif explanatory terhadap 80 responden Generasi Z dan Milenial pengguna e-wallet/paylater di Jabodetabek dianalisis menggunakan PLS-SEM dan menghasilkan nilai R² sebesar 0,633. Hasil menunjukkan bahwa literasi keuangan syariah dan influencer syariah berpengaruh positif signifikan terhadap niat, sedangkan habitual financial behavior berpengaruh negatif kecil dan tidak signifikan. Temuan ini menegaskan bahwa gap antara ketersediaan knowledge dan awareness dapat dipersempit bukan dengan menambah fitur teknologi, tetapi dengan mengarahkan ulang arsitektur literasi dan kampanye influencer syariah pada kanal yang paling dekat dengan kebiasaan digital generasi muda.
PENGARUH HEDONIC SHOPPING MOTIVATION DAN SALES PROMOTION TERHADAP IMPULSE BUYING MELALUI POSITIVE EMOTION SEBAGAI VARIABEL MEDIASI Ana Latifa; Endah Pri Ariningsih; Dedi Runanto
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2714

Abstract

This study aims to analyze the effect of hedonic shopping motivation and sales promotion on impulse buying with positive emotion as a mediating variable among visitors of Armada Town Square Mall Magelang. This research uses a quantitative approach with a survey method through questionnaires distributed to 150 respondents selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with SmartPLS 4.1.1.6 software. The results show that hedonic shopping motivation and sales promotion have a positive and significant effect on impulse buying. In addition, both variables also have a positive and significant effect on positive emotion. Positive emotion is found to have a positive and significant effect on impulse buying. Furthermore, positive emotion is proven to mediate the relationship between hedonic shopping motivation and sales promotion toward impulse buying. These findings indicate that consumers’ positive emotions play an important role in strengthening impulsive buying behavior triggered by hedonic motivation and sales promotions. This study contributes theoretically to the development of the Stimulus–Organism–Response (S–O–R) model and enriches consumer behavior literature in the retail context. Practically, the findings can be used by shopping mall managers and tenants to design marketing strategies that create positive emotional experiences to enhance consumers’ impulse buying behavior.
Indeks Pembangunan Manusia, Penyerapan Tenaga Kerja, dan Pertumbuhan Ekonomi: Bukti Data Panel dari 34 Provinsi di Indonesia Muhammad Muadz Al Afif; Ahmad Syahrul Fauzi
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2719

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Indeks Pembangunan Manusia dan penyerapan tenaga kerja terhadap pertumbuhan ekonomi di Indonesia selama periode 2020-2024. Permasalahan utama yang dikaji adalah belum selarasnya peningkatan kualitas sumber daya manusia dengan pemulihan pertumbuhan ekonomi di daerah. Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel pada 34 provinsi di Indonesia. Berdasarkan hasil pengujian, model efek tetap dengan koreksi cluster robust standard error dipilih sebagai metode estimasi terbaik karena mampu mengatasi pelanggaran asumsi ekonometrika. Hasil penelitian menunjukkan bahwa Indeks Pembangunan Manusia dan penyerapan tenaga kerja secara parsial belum berpengaruh signifikan terhadap pertumbuhan ekonomi. Kondisi tersebut menunjukkan bahwa peningkatan kualitas manusia dan tenaga kerja belum sepenuhnya diikuti oleh peningkatan produktivitas ekonomi. Penanaman Modal Asing menjadi variabel yang paling berpengaruh dalam mendorong pertumbuhan ekonomi. Selain itu, persentase penduduk miskin berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, hal ini memperlihatkan adanya ketimpangan dalam penyerapan dampak positif pertumbuhan ekonomi di masyarakat. Hasil penelitian juga menunjukkan bahwa hubungan pembangunan manusia dan pertumbuhan ekonomi tidak selalu terjadi secara langsung dalam jangka pendek. Penelitian ini menyimpulkan bahwa pemerintah daerah perlu memperkuat keterkaitan investasi dengan industri lokal agar dapat menciptakan lapangan kerja yang lebih produktif dan mendorong pertumbuhan ekonomi yang lebih inklusif.
Pengaruh Podcast Edukatif dan Brand Awareness terhadap Customer Engagement Mahasiswa Telkom University Akhiva Jeven Christian; Rahmat Hidayat; Laksmi Saraswati Hadiansyah
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2725

Abstract

This study examines the extent to which Educational Podcasts and Brand Awareness influence student engagement on the Ready Radio Channel of the Communication Studies Department at Telkom University not merely by measuring “likability,” but by establishing a causal relationship between listening experiences, brand recall, and engagement as reflected in audience behavior. A quantitative approach was chosen as a lens that forces empirical arguments to meet numbers: data was collected online via a Google Form questionnaire, so that response traces became a timeline that could be replicated and retested. The population consists of active students who have interacted with the channel people who are bombarded with content daily, yet here are systematically asked: who is truly “present” and listening, rather than merely scrolling through the news feed? The final sample comprises 92 respondents, selected through sampling logic not as a decorative number, but as a balance between limited representativeness and analytical feasibility. Behind the scenes in SPSS version 21, a series of tests runs like a chain of data quality checks: Pearson Product-Moment validity to ensure that the instrument’s items measure the same variable; Cronbach’s Alpha reliability to see if responses are consistent across measurement rounds; followed by classical assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation, which function as statistical filters before multiple linear regression is permitted to proceed. At the inference stage, the t-test and F-test pose two distinct questions regarding the same model: what is the partial effect of each predictor, and does the simultaneous combination of predictors truly explain the variation in Customer Engagement? The findings confirm a consistent yet nuanced narrative: Educational Podcasts have a positive and significant effect on student Customer Engagement evidence that audio designed to teach, prompt reflection, or spark discussion is more than just entertainment in between campus activities. Brand awareness is equally important as a driver of engagement; moreover, together these two variables have a simultaneous, positive, and significant effect, with brand awareness playing a more dominant role in explaining variations in engagement than educational podcasts. This means that within the campus channel ecosystem, a recognizable name and the meaning associated with that channel can act as a “cognitive magnet” that makes it easier for listeners to move into the next behavioral layers commenting, sharing, repeated consumption, and listening loyalty before the content itself has a chance to take the lead. Theoretically, these results align campus empirical experiences with the logic of customer engagement: when the quality of educational podcast content meets mature brand awareness, engagement ceases to be a vague phenomenon and begins to be understood as a combination of content competence and the audience’s mental capital toward the channel’s brand. For higher education communication practitioners, the implication is almost like the analogy that good podcast infrastructure is a smooth path, but brand awareness is the map that makes people choose that path again and again.
Influencer Marketing and Electronic Word of Mouth on Skincare Purchase Decisions Among Generation Z Students in Indonesia Salsabilla Rahma Sabrina; Ratih Amelia
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2726

Abstract

Indonesia’s skincare market is increasingly shaped by Generation Z consumers who rely heavily on social media platforms such as TikTok and Instagram for product information and recommendations. This study examines the effects of influencer marketing and electronic word-of-mouth (E-WoM) on skincare purchase decisions among Indonesian Generation Z university students. Using a quantitative cross-sectional approach, data were collected from 400 respondents through online questionnaires distributed via social media platforms. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that influencer marketing (β = 0.173; p = 0.001) and E-WoM (β = 0.150; p = 0.037) both exert significant positive effects on purchase decisions. Although the model explains a modest proportion of variance (R² = 0.058), predictive relevance analysis confirms that the model possesses acceptable out-of-sample predictive capability. The novelty of this study lies in integrating influencer marketing and E-WoM simultaneously within Indonesia’s TikTok-driven skincare ecosystem using a predictive PLS-SEM perspective. Academically, the study strengthens digital persuasion literature by contextualizing consumer behavior in algorithm-driven social commerce environments. Practically, the findings suggest that skincare brands should combine influencer credibility with authentic consumer reviews to enhance marketing effectiveness among Indonesian Generation Z consumers.

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