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Mohd. Winario
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Sharing: Journal Of Islamic Economics, Management And Business
Published by Universitas Pahlawan Tuanku Tambusai
ISSN : 29648645     EISSN : 29853370     DOI : https://doi.org/10.31004/sharing
Core Subject : Economy,
Economics, Econometrics & Finance
Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku Tambusai
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 126 Documents
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Pengaruh Strategi Pengembangan Kompetensi Karyawan Dan Motivasi Kerja PT. Discount Notebook Cabang Online Surabaya Dhiaz Priyo Febrianto
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62601

Abstract

This study aims to examine the influence of employee competency development strategy and work motivation on service quality at PT. Discount Notebook Cabang Online Surabaya. The research is motivated by the demands of the digitalization era and Industry 4.0, which require companies to have competent and motivated human resources. A quantitative approach was employed using survey method with census sampling technique involving all 30 employees as respondents. The analysis reveals that simultaneously, both variables have a positive and significant effect on service quality. Partially, work motivation proves to have a significant effect, while competency development strategy shows a positive but statistically insignificant effect. These findings indicate that the existing training programs have not been optimal and require improvement. Practically, the company is advised to evaluate the curriculum and delivery methods of training, as well as maintain work motivation through performance-based incentives, a positive work environment, and clear career paths, to ensure the best service for customers.
Analisis Penatausahaan Barang Milik Daerah Dalam Mendukung Akuntnabilitas Pengelolaan Aset Pada BPKAD Kabupaten Jember Kamila Nabilah Aqliyah; Irfa’ Rosyidah; Hikmatul Hasanah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62614

Abstract

The management of Regional Government-Owned Assets (BMD) requires effective administration to support the recording, monitoring, reporting, and accountability of local government assets. This study aims to analyze the implementation of BMD administration at the Jember Regency Regional Financial and Asset Management Agency (BPKAD) in support of asset management accountability. A descriptive qualitative approach was employed, utilizing data gathered through interviews, observation, and documentation. The findings indicate that BMD bookkeeping, inventorying, and reporting have been carried out effectively through systems within individual Regional Apparatus Organizations (OPD), data reconciliation, asset censuses, and quarterly reporting. These activities have resulted in asset information that is organized, traceable, and backed by a clear basis for accountability. However, challenges remain, including uneven human resource capabilities, inconsistencies in inventory recording, limited facilities, and issues regarding asset security and documentation completeness. Enhancing competencies, optimizing information technology, and strengthening oversight are essential to improving the quality of BMD administration.
Pengaruh Fee Audit, Etika Auditor Dan Pengalaman Kerja Terhadap Kualitas Audit Pada KAP Di Kota Jakarta Selatan Farhan Afif Nugraha; Rama Gita Suci; Dian Puji Puspita Sari
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62633

Abstract

This study aims to determine the influence of audit fees, auditor ethics, and work experience on audit quality at Public Accounting Firms (KAP) in South Jakarta. The study employs a quantitative approach using an explanatory research method. The research population consists of auditors working at "Big Four"-affiliated Public Accounting Firms in South Jakarta, with a sample size of 224 respondents. Data collection was conducted using a questionnaire with a 1–5 Likert scale. Data analysis involved descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, t-tests, and the coefficient of determination. The results indicate that audit fees have a positive and significant effect on audit quality. Auditor ethics also have a positive and significant effect on audit quality, as does work experience. Thus, the more adequate the audit fees, the better the application of auditor ethics, and the greater the auditor's work experience, the higher the resulting audit quality tends to be.
Peran Sistem Informasi Akuntansi dalam Meningkatkan Kualitas Pelaporan Keuangan Daerah pada BPKAD Kabupaten Jember Firlina Putri; Arin Wahyu Cantika; Hikmatul Hasanah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62709

Abstract

This study aims to analyze the role of the Accounting Information System in enhancing the quality of local government financial reporting at the Regional Financial and Asset Management Agency of Jember Regency. A descriptive qualitative approach was employed, with data collected through interviews with financial system administrators—serving as key informants—and supplemented by observation and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The research focuses on the implementation of the accounting information system within financial management and reporting processes, its contribution to the quality of financial information, and the challenges encountered during its use. Conceptually, the utilization of an accounting information system plays a role in providing financial information that is more relevant, accurate, timely, understandable, and comparable. Field findings regarding the implementation, benefits, challenges, and system optimization efforts are aligned with the information obtained from the informants.
Analisis Pengelolaan Aset Tetap Tanah Yang Belum Bersertifikat Pada BPKAD Kabupaten Bondowoso Mohammad Alek; Muhammad Fawaid; Hengky Kurniawan; Retna Anggitaninggsih
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62817

Abstract

One of the persistent issues in local government asset management is the existence of land that lacks a certificate serving as robust proof of ownership. This study aims to analyze the management of uncertified land assets at the Regional Financial and Asset Management Agency (BPKAD) of Bondowoso Regency and to identify the obstacles encountered during the asset regularization and certification process. A qualitative, descriptive research approach was adopted, as the study sought to gain a deeper understanding of the management practices regarding uncertified land assets at the BPKAD of Bondowoso Regency. The findings indicate that managing uncertified land assets at the BPKAD of Bondowoso Regency involves a process that extends beyond mere asset recording and administration to encompass inventory, as well as administrative, physical, and legal safeguarding. The presence of uncertified land highlights the continued need for efforts to strengthen legal certainty and administrative order regarding local government assets. The management of land assets can face various challenges, particularly concerning document completeness, the alignment of administrative data with physical conditions, human resource limitations, and coordination among the parties involved in the certification process.
Pengaruh Kualitas Layanan Terhadap Loyalitas Pelanggan Dengan Kepuasan Konsumen Sebagai Variabel Intervening Pada Grapari Telkomsel Banda Aceh Muhammad Afdhalul Irhamna; Amelia Amelia; Mirza Murni
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62818

Abstract

This study aims to examine and analyze the effect of service quality on customer loyalty, mediated by consumer satisfaction, at GraPARI Telkomsel Banda Aceh. A quantitative approach was employed, utilizing a sample of 93 respondents who are customers of GraPARI Telkomsel Banda Aceh. Data were collected through questionnaires and documentation, then analyzed using path analysis to determine the direct and indirect effects among the research variables. Testing was conducted at a 95% confidence level with a significance level of α = 0.05. The results indicate that service quality has a significant effect on customer loyalty. Service quality was also found to significantly influence consumer satisfaction, demonstrating that higher service quality leads to higher levels of customer satisfaction. Furthermore, consumer satisfaction significantly affects customer loyalty. The analysis also confirms that service quality has a significant impact on customer loyalty through consumer satisfaction acting as an intervening variable. These findings underscore the importance of enhancing service quality and consumer satisfaction to maintain customer loyalty at GraPARI Telkomsel Banda Aceh.
Pengaruh Kemudahan Akses Terhadap Keputusan Pembelian Dengan Minat Beli Sebagai Variabel Intervening (Studi Pada Pelanggan Tiktok Shop Di Universitas Muhammadiyah Aceh) Oji Arjian; Mirza Murni; Fani Sartika
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62819

Abstract

The study was motivated by the increasing ease of access offered by TikTok Shop, which is expected to influence consumers' purchase intentions and purchasing decisions. This research employed a quantitative approach with an associative research design. The population consisted of 2,691 active students of Muhammadiyah University of Aceh. A total of 97 respondents were selected as the sample using the Slovin formula and proportional random sampling technique. Data were collected through questionnaires and analyzed using path analysis with the assistance of IBM SPSS software. The results indicate that accessibility has a positive and significant effect on purchasing decisions. Accessibility also has a positive and significant effect on purchase intention. Furthermore, purchase intention has a positive and significant effect on purchasing decisions. The mediation test results reveal that purchase intention positively and significantly mediates the relationship between accessibility and purchasing decisions. These findings suggest that the easier it is for consumers to access information, products, and transaction processes on TikTok Shop, the higher their purchase intention will be, which in turn increases their purchasing decisions.
Pengaruh Fear Of Missing Out (FOMO) Dan Content Marketing Terhadap Keputusan Pembelian Impulsif Produk Fashion Di Tiktok Shop (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Aceh) Afdal Syahputra; Amelia Amelia; Nara Pristiwa
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62820

Abstract

This study aims to examine the effect of Fear of Missing Out (FOMO) and Content Marketing on impulsive purchasing decisions for fashion products on TikTok Shop among students of the Faculty of Economics, Muhammadiyah University of Aceh. This study employed a quantitative approach involving 95 respondents. Data were collected through questionnaires using a quota sampling technique and analyzed using multiple linear regression. The results show that, partially, Fear of Missing Out (FOMO) has a positive and significant effect on impulsive purchasing decisions, while Content Marketing has no significant effect. Simultaneously, Fear of Missing Out and Content Marketing have a significant effect on impulsive purchasing decisions. The Adjusted R Square value of 0.106 indicates that the research model explains 10.6% of the variation in impulsive purchasing decisions.
Pelaksanaan Pengiriman Beras dan Kelancaran Distribusi pada PB Tunggal Perkasa, Kecamatan Mayang, Kabupaten Jember Tegar Farela Ilham Pradana; Hikmatul Hasanah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62940

Abstract

This study aims to describe rice delivery activities, identify operational problems found during implementation, and analyze the contribution of delivery activities to distribution continuity at PB Tunggal Perkasa, Mayang District, Jember Regency. A descriptive qualitative approach was used through participatory observation during the Collaborative Service Program from 29 June to 13 August 2026. Data were obtained from direct observation, work-process records, and operational communication with administrative, production, delivery, and forklift personnel. Information validity was strengthened through technique triangulation by comparing observations, delivery records, and confirmation from involved personnel. The findings show that the delivery flow consists of order information receipt, recording, goods preparation, loading coordination, supervision, and final checking. The operational problem found was an error in delivery recording during the activity, which required correction and rechecking. The contribution of delivery activities was reflected in information accuracy, conformity between goods and records, interdepartmental coordination, and final checking before vehicle departure. From an Islamic Economics perspective, the practice is related to trustworthiness, honesty, justice, responsibility, and transparency.
Pengaruh Transformasi Digital Dan Job Crafting Terhadap Kinerja Karyawan Pada Bank Aceh Syariah Cabang Banda Aceh Muhammad Rafiqi; Suryani Murad; Mimiasri Mimiasri
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62947

Abstract

This study aims to analyze the effect of Digital Transformation and Job Crafting on employee performance at Bank Aceh Syariah, Banda Aceh Branch. The research uses a quantitative approach with an associative type. The population in this study consists of all employees of Bank Aceh Syariah Banda Aceh Branch, with a sample of 52 respondents selected using a sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS software. The results indicate that digital transformation and Job Crafting have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, digital transformation is the most dominant variable influencing employee performance. The coefficient of determination shows that most of the variation in employee performance can be explained by these two variables, while the rest is influenced by other factors outside the scope of this study.

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