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INDONESIA
Indo-Fintech Intellectuals: Journal of Economics and Business
Published by Lembaga Intelektual Muda Maluku
ISSN : 28082443     EISSN : 28082222     DOI : https://doi.org/10.54373/ifijeb
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Indo-Fintech Intellectuals: Journal of Economics and Business (IFI-JEB) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IFI-JEB is a periodical publication (two times a year, in March and September) with the primary objective to disseminate scientific articles in the fields of economics, business, and accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 870 Documents
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ANALYSIS OF EFFECTIVENESS, TRANSPARENCY AND ACCOUNTABILITY OF ZAKAT MANAGEMENT AT THE NATIONAL ZAKAT AMIL AGENCY OF BONDOWOSO REGENCY MAHENDRATA, GENTA; NASTITI, ARI SITA; KAMELIA FIEL AFROH, IBNA
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3715

Abstract

This study aims to analyze the effectiveness, transparency, and accountability of zakat management at the National Amil Zakat Agency (BAZNAS) of Bondowoso Regency. Zakat plays a strategic role in promoting social justice and empowering the Muslim community economically. Therefore, zakat governance must align with Islamic principles and financial reporting standards, such as PSAK 109. This research adopts a descriptive qualitative approach, using data collection methods such as observation, in-depth interviews, and documentation. Data validity was ensured through triangulation techniques. The findings reveal that in terms of effectiveness, BAZNAS Bondowoso has successfully collected zakat from the formal sector (eg, civil servants), although it has not yet optimized collection from the informal sector. Regarding transparency, BAZNAS regularly publishes general financial reports; However, a digital system that allows individual zakat contributors to track their donations in real-time is still lacking. Accountability is relatively well-maintained through quarterly financial reporting, internal verification, external audits, and supervision by the Sharia Supervisory Board (DPS). Nevertheless, several PSAK 109 elements—such as the Notes to Financial Statements (CaLK) and disclosure of accounting policies—have not been fully implemented. This study recommends the development of a digital reporting system, expansion of zakat contributor bases in the informal sector, and enhancement of monitoring and mentoring for productive zakat programs. These steps are expected to improve the overall effectiveness, transparency, and accountability of zakat management.
ANALISIS PENGARUH KUALITAS PELAYANAN DAN INOVASI ADMINISTRASI TERHADAP KEPUASAN PESERTA DIDIK DENGAN CITRA SEKOLAH SEBAGAI VARIABEL INTERVENING PADA SMA TRISULA GUNUNG PUTRI, BOGOR Miladi, Muhammad Miladi; Ahmadi, Slamet Ahmadi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4047

Abstract

This study aims to analyze the influence of Service Quality (SQ) and Administrative Innovation (AI) on Student Satisfaction (SS), with School Image (SI) as a mediating variable, at SMA Trisula Gunung Putri, Bogor. The main problem is the shift in public preferences from private schools to public schools or Islamic boarding schools, which require private schools to increase competitiveness. This quantitative research uses the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The sample consisted of 69 respondents selected from a total of 215 students through a simple random sampling technique. The results of the study show that Administrative Innovation and School Image significantly affect Student Satisfaction. Service Quality and Administrative Innovation also significantly affect the image of the School. A crucial finding is that Citra Sekolah fully mediates the relationship between Service Quality and Student Satisfaction, as well as mediates part of the relationship between Administrative Innovation and Student Satisfaction. It confirms that improved administrative services and innovations can improve the image and increase student satisfaction, which ultimately strengthens the competitiveness of private schools.
KEPATUHAN WAJIB PAJAK MEMEDIASI HUBUNGAN EKSTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG TAHUN 2020-2024 Wue, Yolanda Ignasia; Arthana, I Komang; Bolang, Rikhard T. C
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3569

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ekstensifikasi pajak terhadap penerimaan pajak penghasilan wajib pajak orang pribadi pada KPP Pratama Kupang dengan kepatuhan wajib pajak sebagai variabel mediasi. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Jumlah sampel dalam penelitian ini sebanyak 180 data yang merupakan data time series.  Penelitian ini menggunakan metode analisis PLS-SEM yang diolah dengan program SmartPLS 4.0. Hasil penelitian ini menunjukan bahwa ekstensifikasi pajak tidak berpengaruh secara signifikan terhadap penerimaan pajak penghasilan wajib pajak orang pribadi, ekstensifikasi pajak berpengaruh secara signifikan terhadap kepatuhan wajib pajak, kepatuhan wajib pajak berpengaruh secara signifikasn terhadap penerimaan pajak penghasilan wajib pajak orang pribadi dan kepatuahan wajib pajak berperan dalam memediasi hubungan antara ekstensifikasi pajak terhadap penerimaan pajak penghasilan wajib pajak orang pribadi
INKLUSI KEUANGAN PERBANKAN DAERAH DAN PENGARUHNYA PADA PERKEMBANGAN UMKM LOKAL DI INDONESIA: SEBUAH PENILAIAN KUANTITATIF Simanjuntak, Olaf Tri Wilopo; Marliani, Sonnya; Gegung, Eunike M.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3597

Abstract

Penelitian ini menganalisis pengaruh inklusi keuangan perbankan daerah terhadap pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Perbankan daerah, seperti Bank Pembangunan Daerah (BPD), memainkan peran vital sebagai fondasi dalam mendukung UMKM dengan menyediakan akses finansial yang disesuaikan dengan kebutuhan lokal. Menggunakan pendekatan kuantitatif, penelitian ini menguji hubungan sebab-akibat antara ketersediaan infrastruktur perbankan daerah dan perkembangan jumlah unit usaha UMKM di berbagai provinsi. Hasil analisis menunjukkan bahwa model pengukuran yang digunakan valid dan reliabel. Lebih lanjut, temuan dari pengujian hubungan antar variabel membuktikan bahwa inklusi keuangan yang difasilitasi oleh perbankan daerah memiliki pengaruh yang kuat dan signifikan terhadap pertumbuhan UMKM. Kontribusi variabel inklusi keuangan dalam menjelaskan variasi pada pertumbuhan UMKM tergolong substansial, menunjukkan bahwa sebagian besar perubahan dalam pertumbuhan UMKM dapat dijelaskan oleh ketersediaan akses perbankan. Hasil ini selaras dengan Teori Pembangunan Keuangan, menegaskan bahwa perluasan infrastruktur perbankan daerah merupakan strategi efektif untuk mendorong pembangunan ekonomi yang inklusif melalui pemberdayaan UMKM.
ANALISIS KESESUAIAN ANTARA PERENCANAAN AUDIT LAPORAN KEUANGAN DENGAN STANDAR PROFESIONAL AKUNTAN PUBLIK Nila Inayatul Maulidiyah, Nila Inayatul Maulidiyah; Nanda Wahyu Indah Kirana
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3733

Abstract

Pada tahun 2019 terjadi kasus yang yang melibatkan seorang akuntan publik yang melakukan audit terhadap PT Garuda untuk tahun buku 2018. Akuntan publik tersebut terbukti melanggar sejumlah prinsip dalam kode etik profesi, dan beberapa standar audit (SA) yang berlaku. Akibatnya Menteri Keuangan menjatuhkan sanksi berupa pembekuan izin praktik selama dua belas bulan kepada akuntan publik tersebut. Tujuan pelaksanaan penelitian ini adalah untuk melakukan analisis tingkat kesesuaian antara praktik perencanaan audit laporan keuangan yang dilaksanakan telah selaras dengan ketentuan yang tercantum dalam SPAP. Metodologi penelitian yang digunakan dalam kajian ini adalah kualitatif dengan pendekatan deskriptif. Pengumpulan data dilaksanakan dengan melakukan wawancara. Objek yang digunakan dalam penelitian ini adalah dua auditor yang bekerja di KAP DEF sebagai auditor senior. Hasil penelitian ini menunjukkan bahwa KAP DEF dalam melaksanakan perencanaan audit telah selaras dan berpedoman terhadap standar yang berlaku yaitu Standar Profesional Akuntan Publik.
A STUDY OF ACCOUNTING STUDENTS' PERCEPTION TOWARDS THE PROFESSIONALISM OF ACCOUNTING LECTURERS IN UNIVERSITIES IN JEMBER REGENCY Syarofah, Hani Fatus; Yulinartati; Suharsono, Riyanto Setiawan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3807

Abstract

This study aims to analyze students' perceptions of the professionalism of accounting lecturers at higher education institutions in Jember Regency, focusing on three main variables: knowledge, skill, and attitude. Data were collected through an online questionnaire distributed to 79 students from four universities. The data were analyzed using multiple linear regression with the help of SPSS version 30. The results show that the variables of knowledge and attitude have a significant influence on lecturer professionalism, while the skill variable does not have a significant impact. The Adjusted R² value of 19.9% indicates that the model explains only a small portion of the variability in student perceptions, with the remaining variation influenced by other factors not included in this study. This research contributes to understanding the key factors that affect students' perceptions of lecturer professionalism, particularly in accounting education. The study's limitations include a narrow geographical scope and the absence of direct observation. Future research is recommended to broaden the population and consider additional variables to achieve more comprehensive results. Practically, the findings highlight the importance of improving lecturers' knowledge and professional ethics to enhance the overall learning experience for students.
SYSTEMATIC SYSTEMATIC LITERATURE REVIEW : PERAN MOBILE COMMERCE DALAM MENINGKATKAN DAYA SAING UMKM PRASETYO, EDO BAGUS; Veri, Jhon
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3810

Abstract

Mobile commerce (m-commerce) telah menjadi pendorong utama dalam transformasi digital sektor Usaha Mikro, Kecil, dan Menengah (UMKM), terutama dalam memperkuat daya saing di pasar digital. Studi ini bertujuan untuk mengkaji secara sistematis peran m-commerce dalam meningkatkan daya saing UMKM dengan menggunakan pendekatan Systematic Literature Review (SLR). analisis dilakukan terhadap artikel ilmiah yang dipublikasikan antara tahun 2020-2025 dari basis data google scholar, emerald dan scopus. Temuan menunjukkan bahwa m-commerce mampu meningkatkan akses pasar, efisiensi operasional, personalisasi layanan pelanggan, dan inovasi bisnis. Studi ini merekomendasikan kolaborasi antara pemerintah, penyedia teknologi, dan pelaku UMKM untuk mengoptimalkan penerapan m-commerce dalam rangka peningkatan daya saing jangka panjang.
RECONSTRUCTION OF THE FINANCIAL REPORT OF THE NURUL IMAN TEGALBARU PALERAN MOSQUE BASED ON PSAK NO. 109 Septianingrum, Leny; Aspirandi, Rendy Mirwan; Nuha, Gardina Aulin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3822

Abstract

This study aims to reconstruct the financial statements of Masjid Nurul Iman, located in Paleran Village, Umbulsari District, Jember Regency, using the Statement of Financial Accounting Standards (PSAK) No. 109 on Zakat, Infaq, and Alms Accounting. As a non-profit religious institution, mosques have a moral and administrative obligation to present accountable, transparent, and standardized financial reports to enhance public trust. This research adopts a descriptive qualitative approach using documentation and interviews with mosque administrators. The results show that prior to the reconstruction, financial reporting was conducted manually and simply, without account classification or the preparation of comprehensive financial statements. After being reconstructed according to PSAK No. 109, the financial reports were systematically prepared, including the statement of financial position, activity report, fund changes report, and notes to the financial statements. This reconstruction positively influenced the administrators' awareness of the importance of professional and accountable financial management of religious funds. This study recommends that other mosques begin to implement applicable accounting standards to improve the effectiveness of mosque financial management.
RANTAI NILAI KOMODITAS KOPI DALAM SKEMA PERHUTANAN SOSIAL: STUDI KASUS KELOMPOK TANI HUTAN DI KINDANG, SULAWESI SELATAN Rusadi, Nusrah; Gare, Kletus Florianus Sera; Marisi; Sari, Puspa
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3849

Abstract

This study aims to analyze the coffee commodity value chain within the Community Forest (HKm) scheme in Kindang Subdistrict, Bulukumba Regency, South Sulawesi. The research focused on mapping the value chain structure, identifying key actors, and examining institutional challenges and strengthening strategies. A descriptive qualitative approach with a case study method was applied. Data were collected through in-depth interviews, field observations, and document reviews, and analyzed using a value chain analysis framework. The results revealed that the coffee value chain is still dominated by middlemen, while cooperatives have not functioned effectively as aggregators. Processing assets such as roasting and grinding machines remain underutilized due to limited technical skills and the absence of a collective production system. Farmers’ income falls in the moderate category (IDR 18.9–20.4 million per year), indicating low value addition. Recommended strategies include improving technical capacity, optimizing the use of processing equipment collectively, product diversification, developing digital marketing channels, and implementing quality-based incentive systems. These findings underscore the importance of institutional strengthening and product downstreaming to enhance the competitiveness of HKm coffee and improve farmers’ livelihoods.
PENGARUH OPTIMALISASI DANA DESA DAN OPTIMALISASI BELANJA DESA TERHADAP PEMBANGUNAN INFRASTRUKTUR DESA KECAMATAN TAEBENU KABUPATEN KUPANG Benu, Elthon Eka Putra; Angi, Yohana F; Kiak, Novi Theresia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3856

Abstract

Abstract. This study aims to determine the optimization of village funds and village spending on village infrastructure development. The type of research used is causal associative research with a quantitative research approach and data sources, namely secondary and primary data. The population in this study is all elements that will be used as generalization areas. Data collection techniques use questionnaires, documentation and observation. Data analysis techniques are data validity and reliability tests, multiple linear regression and hypothesis testing. The results of the study are that the optimization of village funds has an effect on village infrastructure development because it has been implemented effectively and efficiently so that infrastructure development runs according to the village revenue and expenditure budget plan. Optimization of village spending has an effect on village infrastructure development because it has been implemented effectively and efficiently so that infrastructure development runs according to the village revenue and expenditure budget plan. Abstrak. Penelitian ini bertujuan untuk mengetahui optimalisasi dana desa dan belanja desa terhadap pembangunan infrastruktur desa. Jenis penelitian yang digunakan yaitu penelitian asosiatif kausal dengan pendekatan penelitian yaitu kuantittaf dan sumber data yaitu data sekunder dan primer. Populasi dalam penelitian ini yaitu seluruh elemen yang akan di jadikan wilayah generalisasi. Teknik pengumpulan data yaitu menggunakan kuesioner, dokumentasi dan observasi. Teknik analisis data yaitu uji validitas dan realibilitas data, regresi linear berganda serta pengujian hipotesis. Hasil penelitian yaitu optimalisasi dana desa berpengaruh terhadap pembangunan infrastruktur desa karena telah diterapkan secara efektif dan efisien sehingga pembangunan infrastruktur berjalan sesuai dengan rencana anggaran pendapatan dan belanja desa. Optimalisasi belanja desa berpengaruh terhadap pembangunan infrastruktur desa karena telah diterapkan secara efektif dan efisien sehingga pembangunan infrastruktur berjalan sesuai dengan rencana anggaran pendapatan dan belanja desa.

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