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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 220 Documents
Strategi Pembangunan Ekonomi Pedesaan di Daerah Tertinggal Melalui Optimalisasi Potensi Lokal, Infrastruktur Pertanian, dan Teknologi Tepat Guna Putri Amirah Hajarani; Imsar Imsar
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.v3i3.2747

Abstract

Rural economic development in underdeveloped areas requires a strategic approach that integrates local potential, agricultural infrastructure, and appropriate technology (AT) to foster inclusive and sustainable growth. This study aims to analyze rural economic development strategies through a literature review and thematic synthesis of relevant studies. The findings reveal that optimizing local potential, such as natural and socio-cultural village resources, can enhance community economic self-reliance. Strengthening agricultural infrastructure, especially the construction of farm roads, significantly improves distribution efficiency and farmer income. The application of appropriate technology in agriculture, small enterprises, education, and healthcare further accelerates economic and social transformation in rural areas. Nevertheless, challenges such as limited basic infrastructure, digital gaps, and low technological literacy require collaborative solutions. Therefore, development strategies based on local potential, functional infrastructure, and technological innovation are essential to building independent, productive, and competitive rural communities.
Pengaruh Website “Edukasi Pajak” dalam Meningkatkan Literasi dan Kesadaran Pajak Siswa Sekolah Menengah Atas Triatmi Puji Hastuti; Muhammad Sabandi; Budi Wahyono
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): 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.v4i3.3199

Abstract

Tax education for senior high school students is essential for developing future taxpayers who possess adequate tax literacy and awareness. This study aims to examine the effectiveness of the Tax Education website by analyzing the effects of information quality, system quality, and service quality on usage intention and user satisfaction, as well as their effects on students’ tax literacy and awareness. A quantitative approach was employed involving 280 senior high school students in Central Java selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed through partial least squares structural equation modeling using SmartPLS 4.0. The findings reveal that information quality, system quality, and service quality positively and significantly affect usage intention and user satisfaction. Usage intention also positively affects user satisfaction. Furthermore, usage intention and user satisfaction positively and significantly improve students’ tax literacy and awareness. Service quality has the strongest effect on usage intention, while user satisfaction has the strongest effect on tax awareness. These findings imply that improving content accuracy, system accessibility, technical stability, and interactive services can strengthen the effectiveness of digital tax education. Schools and tax authorities should therefore integrate the website into structured and sustainable tax-learning activities.
The Effect of Hybrid Working and Transformational Leadership on Job Stress With Work-Life Balance as A Mediator I Made Ari Wijaya; Luh Putu Mahyuni
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): 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.v4i3.3202

Abstract

The purpose of this research is to investigate how hybrid work arrangements and transformational leadership impact the job stress of Generation Z workers in Denpasar City, utilizing work-life balance as a mediating factor.. A causal-explanatory approach was employed with a sample of 156 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) via SmartPLS 3.0. The results indicate that hybrid working and transformational leadership have a positive and significant effect on work-life balance. Furthermore, worklife balance, hybrid working, and transformational leadership directly exert a negative and significant effect on job stress. Work-life balance is also proven to mediate the effect of hybrid working on reducing job stress. The conclusion of this study supports Social Exchange Theory, where flexibility and leader support trigger a positive reciprocation in the form of enhanced work-life balance and reduced job stress for Gen-Z.
Strategi Pengembangan Usaha Makanan Tradisional Berbasis Prinsip Halalan Thayyiban : Studi Kasus Toge Taing Tumpat Panyabungan Dini Gusmini; Atika Atika; Nur Ahmadi Bi Rahmani
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : 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.v4i2.3207

Abstract

This study aims to analyze the development strategies of the traditional food business Toge Taing Tumpat Panyabungan based on the principles of halalan thayyiban using SWOT analysis. The research uses a descriptive qualitative approach through data collection such as observation, interviews, and documentation. The data analysis technique uses an interactive analysis model that includes the process of data reduction, data presentation, and drawing conclusions. The results show that the Toge Taing Tumpat Panyabungan business has various internal strengths. Based on the SWOT analysis, the business's position shows a very favorable condition. And the most dominant and effective strategy is the SO (Growth Oriented Strategy), which is to utilize all available strengths to seize and maximize the opportunities on hand. The implementation of this strategy is expected to boost competitiveness, expand market share, and drive sustainable business growth in accordance with the principles of halalan thayyiban. Based on the SWOT analysis, the business is in a favorable position; therefore, the most dominant and effective strategy is the SO strategy (Growth-Oriented Strategy)—leveraging all internal strengths to capture and maximize available external opportunities.
Pengaruh E-Commerce, Pemanfaatan Sistem Informasi Akuntansi, dan Gaya Kepemimpinan pada Kinerja Karyawan Henny Triyana Hasibuan; Ayu Ary Susanti
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): 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.v4i3.3220

Abstract

Tourism development in Gianyar is driving the growth of the hotel industry and demanding optimal employee performance. Although the occupancy rate at The Royal Pita Maha Hotel increased in the 2022–2024 period, this result is not yet optimal. Employee performance is influenced by various factors, including e-commerce, accounting information systems, and leadership style. Several challenges remain, requiring analysis of their influence. This research is based on the Technology Acceptance Model (TAM), which explains that technology acceptance is influenced by perceptions of usefulness and ease of use, and the Resource-Based View (RBV), which emphasizes that organizational excellence is determined by strategic resource management, including leadership. A purposive sampling technique was used to select 70 employees. Data were collected through interviews, observations, and questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that e-commerce, accounting information systems, and leadership style have a positive and significant impact on employee performance at The Royal Pita Maha Hotel. The practical implications of this study are that the management of The Royal Pita Maha Hotel needs to optimize the use of e-commerce, improve the quality of its accounting information systems, and implement an effective leadership style to enhance employee performance. The theoretical implications of this study strengthen the Technology Acceptance Model (TAM) that technology acceptance and utilization can improve employee performance, and support the Resource-Based View (RBV) that leadership as a strategic resource plays a role in improving organizational performance.
Pengaruh Pendidikan, Teknologi, Infrastruktur, dan Investasi terhadap Pertumbuhan Ekonomi Regional di Provinsi Maluku Paudra Agus Wibowo; Teddy Christianto Leasiwal; Hendry D Hahury
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : 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.v4i2.3228

Abstract

This study aims to analyze the effect of education, technology, infrastructure, and investment on economic growth in the regencies and cities of Maluku Province. The data used are panel data covering the period 2019–2023 with a total of 55 observations. The analysis method employed is the Random Effect Model (REM) after passing a series of classical assumption tests, where the normality test results indicate that the residuals are normally distributed with a Jarque-Bera probability value of 0.391670 (> 0.05). The findings reveal that, partially, education, technology, infrastructure, and investment have a positive influence on economic growth. Education contributes to improving human capital quality, technology enhances production efficiency, infrastructure facilitates economic connectivity, and investment strengthens the regional production base. Simultaneously, the four variables exert a significant impact on economic growth in the regencies and cities of Maluku Province. These results highlight the importance of an integrated economic development strategy focusing on improving education quality, accelerating technology adoption, promoting equitable infrastructure development, and fostering a conducive investment climate to accelerate sustainable regional economic growth.
Pengaruh Intervensi Pemerintah terhadap Dinamika Ekonomi Masyarakat Pesisir Kota Tual Nurhayati Renhoran; Teddy Christianto Leasiwal; Andre Sapthu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : 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.v4i2.3229

Abstract

This study aims to analyze the effects of business capital assistance, training and technical mentoring, as well as market access and infrastructure on the economic growth of fishing households in Tual City. A quantitative approach was employed using multiple linear regression analysis to measure the influence of each independent variable on fishermen’s income as the dependent variable. The results indicate that business capital assistance and market access with supporting infrastructure have a positive and significant effect on increasing fishermen’s income, while training and technical mentoring show no significant impact. These findings suggest that capital and infrastructure have a direct influence on improving productivity and operational efficiency, whereas training requires time and complementary support to generate measurable outcomes. Overall, the study highlights the importance of an integrated policy framework that links financial access, capacity building, and infrastructure development to achieve sustainable fishermen empowerment. The implications of this research are expected to serve as a reference for local governments in formulating inclusive and equitable economic policies to enhance fishermen’s welfare.
Pengaruh Inflasi, Harga Kebutuhan Pokok & Upah Minimum (UMK) terhadap Kredit Macet (NPF): Studi Empiris Bank Syariah Indonesia di Kota Medan (2021–2025) Nabilah Irwani; Muhammad Lathief Ilhamy Nasution; Nursantri Yanti
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : 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.v4i2.3234

Abstract

This study aims to examine the effect of inflation, staple commodity prices, and the City Minimum Wage (UMK) on the level of Non-Performing Financing (NPF) at Bank Syariah Indonesia (BSI) in Medan during the 2021–2025 period. A quantitative research approach was employed using secondary data obtained from Statistics Indonesia (BPS), relevant government institutions, and the financial reports of Bank Syariah Indonesia. The data were analyzed using multiple linear regression with EViews 13 software. The findings reveal that inflation and the City Minimum Wage (UMK) do not have a statistically significant effect on Non-Performing Financing. In contrast, staple commodity prices have a negative and significant effect on NPF. Simultaneously, inflation, staple commodity prices, and the City Minimum Wage significantly influence the level of Non-Performing Financing. Furthermore, the coefficient of determination (R²) of 0.9058 indicates that 90.58% of the variation in NPF can be explained by the three independent variables, while the remaining 9.42% is attributable to other factors outside the scope of this research model.
Pengaruh Program MBG, Kesadaran Gizi, dan Kondisi Ekonomi terhadap Pola Konsumsi Masyarakat di Desa Sei Rotan M. Fadhil Royhan Nasution; Isnaini Harahap; Aqwa Naser Daulay
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : 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.v4i2.3238

Abstract

This research investigates how the Free Nutritious Meal (MBG) Program, nutritional literacy, and economic background collectively impact household consumption habits in Sei Rotan Village. Utilizing an associative quantitative framework, the study sampled 100 residents from a total population of 25,619, selected via simple random sampling using Slovin's formula at a 10% error margin. Data were processed using SPSS to run validity, reliability, classical assumption, and multiple linear regression tests, alongside hypothesis testing (t-test and F-test) and coefficient of determination analysis. All survey items were declared valid (r_{\text{calculated}} > r_{\text{table}}\ 0.1966) and highly reliable, with Cronbach’s Alpha values of 0.891, 0.847, 0.823, and 0.876, respectively. The derived linear regression equation was Y = 6.214 + 0.532X_1 + 0.418X_2 + 0.287X_3. Results from the t-test confirmed that the MBG initiative (t = 3.264; Sig. = 0.002), nutritional knowledge (t = 2.965; Sig. = 0.004), and financial standing (t = 2.242; Sig. = 0.027) each significantly and positively influence local consumption behaviors. Furthermore, the F-test yielded a value of 27.864 (Sig. = 0.000 < 0.05). The coefficient of determination (R^2) reached 0.465, proving that 46.5% of the variance in consumption patterns stems from these three predictors, whereas the remaining 53.5% is shaped by extraneous variables outside this analytical model.
Analisis Determinan Kepuasan Pengguna Layanan Berbasis Digital pada Program Presisi di Kepolisian Resor Kota Besar Medan Alfa Nadiah Siregar; Yusrizal Yusrizal; Muhammad Irwan Padli Nasution
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : 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.v4i2.3239

Abstract

Digital-based public services are an urgent need in the era of modern government transformation, including in the police sector. The integration of the Technology Acceptance Model (TAM) and E-Service Quality dimensions provides a relevant framework for evaluating the quality of digital public services and their relationship with user satisfaction. This study aims to analyze the determinants of satisfaction among users of the Police Record Certificate (SKCK) digital service through Ease of Use (X1), Perceived Usefulness (X2), Service Reliability (X3), Application Speed (X4), Data and Tariff Assurance (X5), and Visual Quality (X6) in the PRESISI program at Polrestabes Medan. This study employed a quantitative descriptive method with a survey approach. Data were collected through structured questionnaires distributed to respondents who had used the digital SKCK service. The data were analyzed using multiple linear regression to examine the partial and simultaneous effects of the independent variables on user satisfaction. The results indicate that the six independent variables simultaneously contribute to user satisfaction with the digital SKCK service. These findings demonstrate that ease of use, perceived usefulness, service reliability, application speed, data and tariff assurance, and visual quality are important factors in determining user satisfaction with digital police services. Therefore, improving the quality, reliability, accessibility, and usability of digital services is essential to support the implementation of the PRESISI program at Polrestabes Medan.