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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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PENGARUH GREEN REWARD FINANSIAL DAN KOMITMEN ORGANISASI TERHADAP GREEN PERFORMANCE MANAGEMENT Junaidi, Muhammad; Kasmi, Kasmi; Martiah, Anisa; Kesuma, Aghesna Rahmatika
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4391

Abstract

This study aims to analyze the influence of Green Financial Rewards and Organizational Commitment on Green Performance Management, both partially and simultaneously. The background of this study is based on the importance of implementing Green Human Resource Management (GHRM) as a company strategy in improving sustainability, efficiency, and environmentally friendly performance. The study was conducted at PT Jasa Marga Tbk Lampung using a quantitative approach through a survey method. The research sample consisted of 133 respondents who were employees, selected using a purposive sampling technique. The research instrument was a questionnaire consisting of 6 items for Green Financial Rewards, 9 items for Organizational Commitment, and 7 items for Green Performance Management, with a five-point Likert scale. Data analysis used multiple linear regression through SPSS, after going through validity, reliability, and classical assumption tests. The results of the study indicate that Green Financial Rewards have a positive and significant effect on Green Performance Management (t = 3.494; Sig. 0.001). Organizational Commitment also has a positive and significant effect (t = 4.839; Sig. 0.000). Simultaneously, both variables have a significant effect (F = 86.751; Sig. 0.000) with a coefficient of determination (R²) of 0.536. This means that 53.6% of the variation in Green Performance Management is explained by the two independent variables, while 46.4% is influenced by other factors outside the model. This finding confirms the importance of implementing GHRM in supporting the company's sustainable performance.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL Sriwedari, Tuti; Zahra, Saffanah Alya; Alfarisi, Mhd. Rasyid; Atikah, Dhiya; Pulungan, Ramadan; Azalia, Siti Salwa
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4404

Abstract

Penelitian ini bertujuan untuk menelaah secara mendalam penerapan metode Activity-Based Costing (ABC) dalam mendukung proses pengambilan keputusan manajerial melalui pendekatan studi literatur. Sistem ABC dianggap lebih akurat dalam perhitungan biaya karena menelusuri pengeluaran berdasarkan aktivitas yang mengonsumsi sumber daya. Penelitian ini menggunakan metode kualitatif dengan studi literatur melalui telaah artikel jurnal nasional, buku teks, dan publikasi ilmiah lainnya yang relevan. Hasil analisis menunjukkan bahwa ABC berkontribusi dalam meningkatkan akurasi informasi biaya, efisiensi operasional, dan kualitas keputusan manajerial. Beberapa penelitian menyebutkan bahwa ABC membantu manajer dalam mengidentifikasi aktivitas bernilai tambah, mengendalikan biaya overhead, serta merumuskan strategi bisnis yang lebih efektif. Meskipun demikian, masih terdapat tantangan dalam penerapannya, khususnya pada usaha kecil dan menengah karena keterbatasan data serta pemahaman manajerial. Secara keseluruhan, ABC tidak hanya berfungsi sebagai alat penghitungan biaya, tetapi juga sebagai sistem manajemen strategis yang mendukung pengambilan keputusan dan daya saing organisasi.
THE APPLICATION OF BLOCKCHAIN TECHNOLOGY AND SMART CONTRACTS IN SHARIA FINTECH: OPPORTUNITIES AND CHALLENGES Mabrur, Imam; Agustina, Ahadiah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4409

Abstract

The rapid growth of financial technology (fintech) has transformed the global economic landscape, including the Islamic finance sector, which seeks to align innovation with Shariah principles. This study aims to analyze the opportunities and challenges of applying blockchain technology and smart contracts in the Islamic fintech ecosystem, particularly in the context of strengthening Islamic financial principles in the digital era. It employs a Systematic Literature Review (SLR) approach combined with qualitative descriptive analysis of fifteen scientific articles indexed in Scopus, ScienceDirect, Garuda, and Sinta, covering the period from 2020 to 2025. The data was analyzed thematically to identify patterns of findings, research gaps, and academic and practical implications. The results indicate that blockchain technology and smart contracts have the potential to enhance transparency, efficiency, and accountability in Islamic financial transactions. Their implementation also opens opportunities for product innovation, such as smart sukuk and Islamic crowdfunding, which foster Shariah-based financial inclusion. However, challenges remain, including unclear Shariah digital regulations, technological complexity, low digital literacy, and issues of ethics and data security. The synthesis of findings highlights the need for collaboration among regulators, technology experts, and scholars to develop adaptive and Shariah-compliant fintech standards.
THE FACTORS THAT INFLUENCE MUSLIM TOURISTS' DECISIONS IN CHOOSING HALAL TOURISM DESTINATIONS Mabrur, Imam; Andani, Merry; Elisa; Dewi, Novi Yanti Sandra
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4410

Abstract

The halal tourism industry has grown rapidly as a strategic segment of the global economy. This study identifies and synthesizes the factors that influence Muslim tourists' decisions in choosing halal tourism destinations. A systematic literature review (SLR) approach will be employed. A comprehensive review of 16 articles indexed in Garuda, Scopus, ScienceDirect, and SINTA was conducted between 2016 and 2025 to analyze the relevance of topics, methods, and variables related to Muslim tourist behavior. The study found seven primary categories of factors that influence travel decisions: religious, social and cultural, psychological and perceptual, and economic and accessibility factors. Religious factors predominantly influence tourist preferences, while social, psychological, and economic factors reinforce travel decisions. The study proposes a conceptual model in which religiosity is the central variable, with the other three factors functioning as complementary moderators. These findings contribute to the development of halal tourism theory and practice by emphasizing the importance of a holistic approach that integrates spiritual, social, and economic values to enhance the competitiveness and sustainability of halal destinations at the global level.
PENGARUH BUDAYA KERJA DAN PELATIHAN TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI (PADA KARYAWAN DI OUTLET X-SHA SINGAPARNA PLAZA) Nurjanah, Endah; Sudiarti, Sri; Barlian, Barin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4413

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh budaya kerja pelatihan dan kinerja karyawan dengan motivasi kerja sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif, berupa data primer yang dikumpulkan melalui kuesioner yang diisi oleh 43 karyawan Outlet X-Sha Singaparna Plaza. Penetapan sampel dilakukan melalui teknik sampling jenuh , dan untuk analisis data menggunakan metode Structural Equation Modeling - Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan budaya kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, sedangkan pelatihan dan motivasi kerja tidak berpengaruh signifikan. Selain itu, motivasi kerja tidak memediasi hubungan antara budaya kerja dan pelatihan terhadap kinerja karyawan. Dengan demikian, budaya kerja menjadi variabel yang paling dominan dalam mempengaruhi kinerja karyawan.
ANALISIS PENGARUH PAJAK BUMI DAN BANGUNAN DAN PARTISIPASI WAJIB PAJAK TERHADAP TINGKAT PENDAPATAN ASLI DAERAH Hunam, Desi; Fanggidae, Apriana H. J; Riwu, Yonas F.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Bumi dan Bangunan (PBB) dan partisipasi wajib pajak terhadap Pendapatan Asli Daerah (PAD) Kabupaten Rote Ndao. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Populasi penelitian adalah seluruh wajib pajak PBB tahun 2024 sebanyak 65.700 orang, dengan sampel 97 responden yang ditentukan menggunakan rumus Lemeshow. Data diperoleh melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa Pajak Bumi dan Bangunan serta partisipasi wajib pajak berpengaruh positif dan signifikan terhadap PAD, baik secara parsial maupun simultan. Temuan ini menegaskan pentingnya optimalisasi pendataan objek pajak, peningkatan kepatuhan wajib pajak, dan pemanfaatan teknologi informasi dalam pemungutan pajak. Penelitian ini diharapkan dapat menjadi masukan bagi Pemerintah Kabupaten Rote Ndao dalam meningkatkan kontribusi PBB dan partisipasi wajib pajak guna mendukung pembangunan daerah secara berkelanjutan
PENGARUH MOTIVASI BELAJAR DAN DISIPLIN BELAJAR TERHADAP HASIL BELAJAR PENGANTAR EKONOMI MAHASISWA PROGRAM STUDI PENDIDIKAN EKONOMI INSTITUT PENDIDIKAN TAPANULI SELATAN T.A 2024/2025 Hartini, Sri; Siregar, Rosnida; Ritonga, Mariyatul Kubtiyah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4423

Abstract

This study aims to know the describe of the influence of learning motivation and learning discipline on the learning outcomes of students of the Economics Education Study Program, South Tapanuli Education Institute, Academic Year 2024/2025. This study was conducted by using descriptive quantitative method. This research was conducted at the South Tapanuli Education Institute. The population was all first-year students of the Economics Education Study Program, South Tapanuli Education Institute, Academic Year 2024/2025, totaling 230 students. The sampling technique was carried out by purposive sampling of 26 students. The data collection method used a questionnaire. Based on the calculation results, the average of student learning motivation was 84.50 in the very good category, the average of student learning discipline was 81.11 in the very good category, and the average of introductory economics learning outcomes was 85.31 in the very good category. Based on the results of statistical processing, it was obtained F-calculated = 14.732 > F-table = 1.711 or a significance score was less than 0.05 (0.000 <0.05). Based on the results of the comparison of these scores, the alternative hypothesis is accepted or agreed upon together. This means that there is any significant influence of learning motivation and learning discipline on the learning outcomes of students of the introduction to economics of the Economics Education Study Program, Tapanuli Selatan Institute of Education, Academic Year 2024/2025.
PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP KINERJA PENGELOLA WISATA ALAM DI BUKIT SAMPALAN ASRI KABUPATEN CIAMIS Fitrianingsih, Wulan; Herdiyanti; Rachmanda, Yudi Setia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4434

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan kepuasan kerja mempengaruhi kinerja pengelola wisata alam Bukit Sampalan Asri Kabupaten Ciamis. Pendekatan yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada 30 responden. Penelitian ini menggunakan aplikasi SPSS versi 27 sebagai alat analisis. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kinerja, sedangkan kepuasan kerja tidak berpengaruh. Temuan ini menunjukkan bahwa dalam konteks wisata alam, kepuasan kerja masih perlu ditingkatkan agar dapat lebih mempengaruhi kinerja pengelola wisata alam di Bukit Sampalan Asri Kabupaten Ciamis. Kata kunci : kompetensi, kepuasan kerja, kinerja pengelola wisata alam   This study aims to determine the influence of competence and job satisfaction on the performance of nature tourism managers at the Bukit Sampalan Asri in Ciamis regency. The approach used in this study was a quantitative method, with data collection conducted through a questionnaire distributed to 30 respondents. This study used SPSS version 27 as the analysis tool. The results showed that competence had a positive and significant effect on performance, while job satisfaction had no effect. This finding suggests that in the context of Bukit Sampalan Asri nature tourism, job satisfaction still needs to be improved to further influence the performance of nature tourism managers at the Bukit Sampalan Asri in Ciamis regency.  
INTERNALISASI UJARAN ALON-ALON WATON KELAKON PADA TAHAP PENGANGGARAN DI BAPPEDA KABUPATEN JEMBER Makkiyah; Hamidah, Selvi Wildatul; Savitrah, Ravika Mutiara
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4446

Abstract

Berdasarkan data dari Indonesia Corruption Watch (ICW) yang mengungkapkan bahwa terdapat 169 kasus korupsi selama semester pertama tahun 2020, tidak menutup kemungkinan terjadinya manipulasi dalam proses penganggaran. Hal ini terjadi karena adanya permasalahan pada sistem penganggaran konvensional yang berfokus pada keuntungan semata. Padahal, penganggaran dapat dibangun dengan mempertimbangkan aspek kemanusiaan dan nilai-nilai moral. Seperti halnya petuah Jawa “Alon-alon waton kelakon” yang dapat diinternalisasikan dalam tahap penganggaran. Penelitian ini berfokus pada tahap penganggaran di Bappeda Kabupaten Jember dengan tujuan untuk mengetahui apakah falsafah “Alon-alon waton kelakon” telah diterapkan atau belum, dengan menggunakan metode penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa petuah Jawa tersebut telah diinternalisasikan dalam tahap penganggaran di Bappeda Kabupaten Jember.
PENGARUH TINGKAT PENERIMAAN DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL PAJAK TERHADAP BELANJA DAERAH PADA KABUPATEN/ KOTA DI PROVINSI NUSA TENGGARA TIMUR TAHUN 2019-2023 Nenogasu, Sinyo Paulus; Angi, Yohana Febiani; Suryaputra, Filipus A. G.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (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.v5i4.4449

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH) Pajak terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Nusa Tenggara Timur Tahun 2019–2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), Laporan Keuangan Pemerintah Daerah (LKPD), Direktorat Jenderal Perimbangan Keuangan (DJPK), serta dokumen resmi terkait transfer fiskal. Analisis dilakukan menggunakan metode regresi data panel dengan Fixed Effect Model dan menggunakan aplikasi EViews versi 12. Hasil penelitian menunjukkan bahwa secara parsial DAU berpengaruh terhadap Belanja Daerah dengan nilai probabilitas 0,0305 (<0,05). DAK juga berpengaruh dengan probabilitas 0,0000 (<0,05). Sementara itu, DBH Pajak juga berpengaruh terhadap Belanja Daerah dengan probabilitas 0,0457 (<0,05). Secara simultan, ketiga variabel transfer fiskal tersebut berpengaruh terhadap Belanja Daerah dengan nilai F-statistic 0,013091 (<0,05). Nilai koefisien determinasi (R²) sebesar 96,86% menunjukkan bahwa variasi Belanja Daerah dapat dijelaskan oleh DAU, DAK, dan DBH Pajak, sedangkan 3,14% dipengaruhi oleh variabel lain di luar penelitian ini. Temuan ini mengindikasikan bahwa belanja daerah di NTT masih sangat bergantung pada transfer fiskal dari pemerintah pusat, khususnya DAU dan DAK. Meskipun kontribusi DBH Pajak relatif kecil, kombinasi ketiga instrumen transfer fiskal tetap menjadi penopang utama dalam mendanai belanja pemerintah daerah

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