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Contact Name
Ardiansyah
Contact Email
garuda@apji.org
Phone
+6285885852706
Journal Mail Official
danang@apji.org
Editorial Address
Jl. Wa Ode Wau, Kel. Tanganapada, Kec. Murhum, Bau Bau, Provinsi Sulawesi Tenggara, 93720
Location
Kota bau bau,
Sulawesi tenggara
INDONESIA
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
ISSN : 2988148X     EISSN : 2988134X     DOI : 10.59059
Core Subject : Economy, Science,
semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ekonomi fiskal Islam, pasar modal Islam, dan tema lain yang relevan.
Articles 181 Documents
Tingkat Kesiapan Pencari Kerja di Bekasi dalam Menghadapi Interview Kerja Online di Era Digital Lany Melania
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2570

Abstract

The increasingly tight job competition makes job seekers, especially fresh graduates, face difficulties in getting the jobs they dream of. Thus, self-preparation for graduates who will enter the world of work is now increasingly important. This study aims to determine the level of readiness of job seekers in Bekasi City in facing online job interviews in the digital era. Along with the development of technology and changes in recruitment patterns after the COVID-19 pandemic, online job interviews have become a common selection method used by companies. However, this transition requires job seekers to have online job interview readiness, technical readiness, mental readiness, understanding of ethics. The results of the study show that the majority of job seekers in Bekasi are at a moderate level of readiness. They have sufficient access to technology, but still experience obstacles in virtual communication and mastery of certain digital platforms.
Analisis Efisiensi dan Efektivitas Pusat Pertanggungjawaban dalam Meningkatkan Kinerja Keuangan KPU Kota Magelang Tahun 2024 Rifaa Fitria; Fiska Tiara Oktavianti Mendez; Defi Febrianti; Shoofii Arum Almirah
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2573

Abstract

The purpose of this study is to examine the effectiveness of the responsibility center in improving the performance of the General Election Commission (KPU) of Magelang City. This study uses a quantitative descriptive analysis method using financial reports and performance reports of KPU Magelang City. The results show that the responsibility center can improve the efficiency and effectiveness of financial management of KPU Magelang City, thereby improving organizational performance. This study contributes to the development of a better financial management system and improves the performance of KPU Magelang City in holding democratic and transparent general elections.
Analisis Du Pont System untuk Menilai Kinerja Keuangan PT Mayora Indah Tbk Windi Ayuningtyas; Yesha Fatikah Sari; Kinanti Aulia; Noni Gloria Yataluan
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2574

Abstract

This study aims to analyze the financial performance of PT Mayora Indah Tbk using the Du Pont System approach. This method decomposes Return on Equity (ROE) into three main components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). The research employs secondary data from the company’s 2023 and 2024 financial statements. The findings reveal that despite an increase in net sales, the company experienced a decline in net profit, asset efficiency, and ROE. ROE decreased from 21.29% in 2023 to 17.84% in 2024, influenced by a reduction in NPM and TATO, along with a rise in EM. This decline indicates pressures on profitability and asset efficiency. Therefore, the company should enhance operational efficiency and manage its capital structure effectively to sustain optimal financial performance.
Analisis Dasar Penilaian Kinerja PT. Astra Agro Lestari Tbk, dengan Menggunakan Alat Ukur Pusat Investasi ROI (Return On Investment) Herlina Rumiyati; Anggita Zulvianti; Irna Nurhusyaini Ridwan; Muhamad Dika Risky Nur Fausta
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2576

Abstract

This study employs Return On Investment (ROI) as a key metric to evaluate the financial performance of PT Astra Agro Lestari Tbk. The selection of ROI is justified by its capacity to comprehensively assess the efficiency of the company's total operational assets in profit generation. Utilizing a descriptive research design, the analysis is based on secondary data extracted from the company's financial statements available through the Indonesia Stock Exchange. The research reveals that PT Astra Agro Lestari Tbk achieved an ROI of 78%, indicating superior efficiency in investment management. These empirical findings provide valuable insights for corporate management to formulate strategic decisions aimed at enhancing future operational performance.
Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2584

Abstract

This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.
Inovasi Produk Akad Qardhal Hasan (Pinjaman Modal Usaha) Husna Wahida; Fani Indriani; Riandi Fauzi; Husni Kamal
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2604

Abstract

This research uses a qualitative method with a descriptive approach through field studies to explore in depth the implementation of product innovation in Qardh Hasan contracts in the form of business capital loans at Islamic financial institutions. The aim of this study is to understand how Qardh Hasan products function not only as interest-free financing solutions but also as tools for empowering micro and small enterprises. Data was collected through in-depth interviews with institution managers, field officers, and beneficiary customers, as well as through documentation and direct observation of the loan distribution process. The findings reveal that innovations in managing Qardh Hasan products—such as community-based approaches, business mentoring, and entrepreneurship training—can enhance the effectiveness of fund utilization and strengthen the sustainability of micro-businesses. The use of data triangulation confirms that the success of this product largely depends on transparency, social proximity, and the institution’s commitment to upholding Sharia values. This study provides a valuable contribution to the development of socially based Sharia financing models for fostering economic self-reliance within communities.
Pengaruh Advertising, Financial Literacy, dan Personal Selling Terhadap Keputusan Menjadi Nasabah Koperasi Simpan Pinjam Dalam Perspektif Bisnis Islam : Studi Pada BMT Assyafi’iyah Kc. Sumberagung Pringsewu Khamelia Khoirunnisa; Ersi Sisdianto; Adib Fachri
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2640

Abstract

This study is motivated by the increasing competition among cooperatives and the declining number of members at BMT Assyafi’iyah in recent years. This condition indicates the presence of various factors influencing people's decisions in choosing Islamic financial institutions. The purpose of this research is to analyze the influence of advertising, financial literacy, and personal selling on the decision to become a member of a savings and loan cooperative from the perspective of Islamic business principles. The research was conducted at BMT Assyafi’iyah, Sumberagung District, Pringsewu, involving 89 respondents selected through purposive sampling. A quantitative approach was used with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires and analyzed using statistical techniques. The results show that advertising has no significant effect on membership decisions, while financial literacy has a significant influence, and personal selling is the most dominant factor. These findings suggest that financial understanding and direct interaction are more effective in attracting prospective members than advertising strategies.
Pengaruh Good Corporate Governance, Struktur Modal,dan Kinerja Keuangan terhadap Harga Saham Perusahaan Sektor Financials Rosita Diyah Ramadhani; Sigit Puji Winarko; Erna Puspita
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2652

Abstract

The capital market is crucial for fostering a nation's economic growth, serving as both a financing source for enterprises and an investment avenue for the public. Stock prices serve as a vital sign of investors' thoughts about a company's future potential. Stock price volatility is significantly affected by several variables, including Good Corporate Governance (GCG), capital structure, and financial performance. This research seeks to examine the impact of Good Corporate Governance (GCG), capital structure, and financial performance on the stock prices of financial sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. The used research methodology is a quantitative approach using multiple linear regression analysis tools. The study's findings indicate that the three independent factors significantly influence stock prices, both individually and together. The Adjusted R² value of 0.256 indicates that the three variables account for 25.6% of the variations in stock prices, whereas the remaining variance is affected by external factors not examined in this research. These results provide theoretical and practical advantages, particularly for investors in decision-making, for enterprises in financial management and governance, and for future researchers as a foundation for further research endeavours.
Model Kebijakan Fiskal Islam Berbasis Keadilan Sosial: Analisis Ekonomi dan Syariah Siti Nur Rohmah; Hilyawan Prada Putra Akbar; M. Abdillah Hanif
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2653

Abstract

This study explores the approach of fiscal policy within the framework of islamic economics, emphasizing the faundation of social justice. In this context, the state’s role goes beyond regulating the economy through instrumens such as expenditure and taxation; it also involves upholding Sharia principles that balance both spirituak and material implementation of tools like zakat, infaq, and sadaqah in wealth redistribusion and strengthening the economic stability of the ummah. This research employs a qualitative method using literature review from various academic sources. The findings indicate that islamic fiscal policy priotirizes justice, efficiency, and moral responcibility as the basis for creating collective welfare. Zakat is shown to be a vital instrument-not onlu as a form of woship but also for its tangible is believed to offer a viable alternative is believed to offer a viable alternative to address modern economic inequality.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Kualitas Laba PT. Unilever Indonesia TBK Periode 2019-2023 Irma Handayani; Deri Apriadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2657

Abstract

This study aims to determine how much the effect of capital structure and profitability on earnings quality at PT Unilever Indonesia Tbk for the 2019-2023 period using secondary data accessed through www.unilever.co.id with a sampling method using purposive sampling technique. The data analysis method is quantitative analysis using descriptive statistics. The results showed that Capital Structure partially had no effect on Earnings Quality. This result is obtained from the t test results on the Capital Structure variable showing a significance level of 0.066 and a t value of 1.967 < t table 2.10982. Meanwhile, Profitability partially affects Earnings Quality. This result is obtained from the t test results on the Profitability variable showing a significant level of 0.009 and a calculated t value of 2.967 < t table 2.10982. The effect of Capital Structure and Profitability simultaneously / together on Earnings Quality at PT. Unilever Indonesia Tbk 2019-2023 where based on the F test, the calculated f value is 8.979 with a significance value of 0.002. While f table 3.55. Then f count is greater than f table.