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Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Published by Sekolah Tinggi Agama Islam (STAI) Yayasan Pendidikan Islam Qaimuddin (YPIQ) Bauabau
ISSN : 2988148X     EISSN : 2988134X     DOI : 10.59059
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 220 Documents
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Pengaruh Pemasaran Digital terhadap Keunggulan Bersaing pada Coffee Shop Roxy di Rantauprapat Nuri Alfatih Sitorus; Pristiyono Pristiyono
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.v4i3.3335

Abstract

This study aims to analyze the impact of digital marketing on the competitive advantage of Coffee Shop Roxy in Rantauprapat. Advancements in information technology and the rising use of digital media have driven business owners to utilize digital marketing as an effective strategy to enhance business competitiveness. Operating amidst increasingly fierce competition in the coffee shop industry, Coffee Shop Roxy is required to leverage various digital platforms to attract customers, boost consumer loyalty, and strengthen its competitive market position. A quantitative research method with descriptive and associative approaches was employed. The study population consisted of all Coffee Shop Roxy Rantauprapat customers, while the sample was selected using a purposive sampling technique. Data were collected by distributing questionnaires to respondents who had previously made a purchase and followed Coffee Shop Roxy on social media. Data analysis techniques included validity and reliability tests, simple linear regression analysis, the t-test, and the coefficient of determination (R²). The results indicate that digital marketing has a positive and significant impact on the competitive advantage of Coffee Shop Roxy Rantauprapat. This suggests that the more optimally digital marketing is implemented—through social media, online promotions, high-quality digital content, customer interaction, and easy access to information the greater the company's competitive advantage. Digital marketing enhances brand visibility, expands market reach, fosters better customer relationships, and creates added value that distinguishes Coffee Shop Roxy from its competitors.
Implementation of Accounting for Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) Based on Statement of Financial Accounting Standards (PSAK) No. 409 in Asset Management: Ar-Rahim Mosque, Binanga Village, Barumun Tengah Subistrict Friyadi Hamonangan Siregar; Yenni Samri Juliati Nasution; Laylan Syafina
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.v4i3.3387

Abstract

This study aims to analyze the implementation of Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) accounting based on Financial Accounting Standards Board (PSAK) Statement No. 409 regarding asset management at the Ar-Rahim Mosque in Binanga Village, Barumun Tengah Subdistrict. This study employs a qualitative approach using the case study method. Data collection techniques included interviews with mosque administrators, observations, and documentation related to the mosque’s financial and asset management. Data analysis was conducted by comparing the mosque’s practices in managing ZISWAF funds and assets with the provisions set forth in PSAK No. 409. The results show that ZISWAF funds are recorded in a single general cash book without separation by fund type and intended use. Waqf assets, including land and mosque buildings, are not recorded in the accounting records or presented as non-current assets in the financial statements. The mosque also has no statement of financial position or notes to the financial statements, while asset inventory is maintained but not systematically. The main obstacles to the implementation of PSAK No. 409 include the mosque administrators’ limited understanding of Sharia accounting standards, the absence of standard-based financial management guidelines, and limited human resources. This study concludes that the implementation of PSAK No. 409 in the management of ZISWAF funds and assets at mosques is essential for improving transparency, accountability, and the quality of financial reporting. The findings of this study are expected to serve as a basis for evaluation and a reference for mosque administrators and relevant parties in their efforts to improve mosque financial governance in the future.
Pengaruh Green Banking, Transparansi, Kepatuhan Syariah, dan Kualitas Layanan terhadap Loyalitas Nasabah pada Bank Syariah Indonesia KC Binjai M. Sawal Pitriyadi; Muhammad Arif; Ahmad Syakir
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.v4i3.3393

Abstract

This study examines the influence of Green Banking, Transparency, Sharia Compliance, and Service Quality on customer loyalty, both partially and simultaneously, at Bank Syariah Indonesia, Binjai Branch. The study population consisted of 36,193 account holders, from which 100 respondents were selected as the research sample using an appropriate sampling procedure. This research employed a quantitative approach, with primary data collected through questionnaires using a Likert scale. The collected data were subsequently processed and analyzed using IBM SPSS Statistics 25 to determine the relationship between the independent variables and customer loyalty. The findings indicate that Green Banking, Transparency, Sharia Compliance, and Service Quality collectively have a significant effect on customer loyalty at Bank Syariah Indonesia, Binjai Branch. These results suggest that the implementation of environmentally responsible banking practices, transparent information, compliance with Islamic principles, and quality services can contribute to strengthening customer loyalty. Therefore, improving these aspects simultaneously may support the bank in maintaining customer satisfaction, building trust, and fostering long-term relationships with its customers.
Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Transfer terhadap Belanja Modal Pemerintah Kota Tual Hasna Hasna; Andre Sapthu; William George M. Louhenapessy
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.v4i2.3395

Abstract

This study analyzes the impact of Locally-Generated Revenue (PAD) and transfer funds on capital expenditure in Tual City Government. The study employs an associative quantitative design using annual time-series data from 2010 to 2024 and multiple linear regression analysis. The estimation results indicate that PAD has a significant negative effect on capital expenditure, whereas transfer funds have a significant positive effect. The residuals are normally distributed, and the regression model shows no autocorrelation, heteroscedasticity, or multicollinearity. These findings indicate that an increase in local revenue does not automatically lead to higher capital expenditure when it is not accompanied by effective budget allocation. Meanwhile, transfer funds remain an important source of fiscal support for infrastructure development and public services. Therefore, the Tual City Government needs to optimize PAD collection, allocate transfer funds toward productive investments, strengthen budget planning, and periodically evaluate the effectiveness of capital expenditure to support sustainable regional development.
Anggaran Penyelenggaraan Pemilu: Analisis Biaya per Pemilih dan Determinannya di Kabupaten/Kota di Provinsi Maluku (2014, 2019, 2024) Sitti Aisah Matdoan; Amaluddin Amaluddin; William George M Louhenapessy
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.v4i2.3396

Abstract

This study aims to analyze the factors affecting the efficiency of election administration budgets at the regency/municipality level in Maluku Province, as measured by cost per voter. The three main variables examined are population density, the level of digitalization of the electoral process, and procurement competition. The study employs panel data covering 11 regencies/municipalities across three election periods (2014, 2019, and 2024), analyzed using a Fixed Effects Model (FEM) panel regression approach. The results show that population density (X1) and the level of electoral process digitalization (X2) have negative and significant effects on cost per voter (Y). These findings indicate that areas with higher population density and greater adoption of digital systems are able to reduce the average cost per voter, consistent with the principles of economies of scale and transaction cost efficiency. In contrast, procurement competition (X3) has a negative but statistically insignificant effect, implying that variations in the number of tender participants have not yet produced a substantial impact on election cost efficiency in archipelagic areas characterized by a limited number of goods and service providers. These results confirm that fiscal efficiency in election administration in Maluku is determined more by structural factors and technological capacity than by procurement market factors. Therefore, policies aimed at strengthening the digitalization of electoral systems and improving population-related infrastructure are crucial for achieving efficient and equitable election budget management across regions.
Analisis Usaha Ternak Itik Peking Komersial dan Faktor Produksi di Kabupaten Hulu Sungai Utara Muhammad Rexy Noor Aldyawan; Hamdani Hamdani; Nuri Dewi 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.v4i2.3399

Abstract

Commercial Peking duck has developed rapidly in Hulu Sungai Utara Regency due to its short rearing period and fast capital turnover, yet the success of this business strongly depends on the accurate use of production factors and cost efficiency. This study aims to analyze the costs, revenue, and profit of the farming business, measure its feasibility, and examine the influence of production factors on the production of commercial Peking ducks. A survey method was applied to 30 farmers selected through simple random sampling in Hulu Sungai Utara Regency. Data were analyzed using farm business analysis (cost, revenue, profit, and Revenue Cost Ratio) and the Cobb-Douglas production function estimated through multiple linear regression based on natural logarithms. The results show that the total production cost was IDR 478,810,000, revenue was IDR 704,480,000, and profit was IDR 225,670,000, with an R/C ratio of 1.46, indicating that the business is economically feasible. The regression model produced a coefficient of determination (R²) of 0.91 (Adjusted R² of 0.89) and satisfied the classical assumption tests. The F-test showed that seed, feed, labor, pen area, and medicine-vitamins simultaneously had a significant effect on production (F-count 58.32; sig. 0.000). Partially, all variables were significant, with feed being the most dominant factor (elasticity of 0.47), while labor had a negative effect (elasticity of -0.21), indicating that its use had exceeded the optimal point. The sum of production elasticities of 1.07 indicates that the business operates under increasing returns to scale. This study recommends improving feed-use efficiency and reallocating labor input to further optimize the productivity of commercial Peking duck farming.
Pengaruh Literasi Keuangan, Pendapatan, dan Gaya Hidup terhadap Perilaku Perencanaan Keuangan Generasi Milenial di Kota Medan Khoirunnisa Pasaribu; Nursantri Yanti; Fauzi Arif Lubis
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.v4i2.3400

Abstract

The low level of financial literacy among Indonesian society, which according to the 2022 National Survey of Financial Literacy and Inclusion (SNLIK) only reached 49.68%, poses a challenge for the millennial generation in managing their finances, amid the ease of digital transaction access that may encourage consumptive behavior. This study aims to analyze the influence of financial literacy, income, and lifestyle on the financial planning behavior of the millennial generation in Medan City. This study uses a quantitative associative approach with data collected from 99 millennial respondents in Medan City through purposive sampling technique. Data analysis was conducted using the Partial Least Square (PLS) method with SmartPLS 4 software. The results show that financial literacy, income, and lifestyle all have a positive and significant effect on financial planning behavior, with financial literacy as the most dominant factor. Simultaneously, the three variables are able to explain 67.1% of the variance in the financial planning behavior of the millennial generation in Medan City. These findings confirm that improving financial literacy is the key factor in encouraging more directed financial planning behavior among the millennial generation.
Pengaruh Kualitas Pelayanan dan Citra Perusahaan terhadap loyalitas dengan Tingkat Kepuasan sebagai Variabel Intervening : Studi Kasus Nasabah Asuransi Syariah Cabang Prudential di Kota Medan Elpi Yanti; Atika Atika; Annio Indah Lestari 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.v4i2.3401

Abstract

With Customer Satisfaction (Z) acting as an intervening variable, this research attempts to examine the impact of Service Quality (X1) and Corporate Image (X2) on Customer Loyalty (Y) at the Prudential Sharia Insurance Medan Branch. 117 respondents participated in the associative quantitative research, which was analyzed using SmartPLS 4's Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. The findings show that neither customer satisfaction nor customer loyalty are significantly impacted by service quality. Customer satisfaction is positively and significantly impacted by corporate image, while customer loyalty is not much impacted. Customer satisfaction has been shown to completely buffer the impact of corporate image on customer loyalty, and it has a positive and considerable impact on customer loyalty. These results demonstrate that a trustworthy company image that adheres to Sharia principles fosters client loyalty an image that first creates contentment before turning into loyalty. Companies also need to strengthen information transparency, the speed of complaint resolution, communication quality, and service alignment with customer needs to foster sustainable, long-term relationships.
Dampak Kebijakan Efisiensi Anggaran terhadap Pengelolaan Keuangan Daerah di Kabupaten Poso Arnon Fernandes Kolombuto; Sudarto Usuli; Irma Mbae; Timotius Garatu
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.v4i3.3408

Abstract

This study aims to analyze the impact of the efficiency policy on regional financial management in Poso Regency. The data sources consist of regional budget (APBD) realization reports from 2021 to 2024 and the realization report for 2025, the year the budget efficiency policy was implemented. A mixed-methods approach, carried out in stages, was employed. Data collection techniques included observation, interviews, and documentation. Data analysis utilized two approaches: a quantitative approach calculating effectiveness and efficiency ratios, and a qualitative approach involving data presentation, data condensation, data verification, and conclusion drawing. The study concludes that following the implementation of the 2025 efficiency program, revenue realization failed to meet established targets. Revenue growth declined by 13.48% between 2024 and 2025, indicating that the budget efficiency program impacted regional revenue growth. However, the local government successfully reduced the budget from IDR 1.56 trillion in 2024 to IDR 1.33 trillion in 2025, representing a 17.34% reduction. Furthermore, regional expenditure realization was successfully curtailed, resulting in spending levels falling below previously established budget targets. Additionally, the implementation of the government work plan was hindered by the reduction in regional expenditure following the efficiency policy's implementation.
Peran E-Service Quality dan E-Loyalty Pengguna Shopee: Efek Intervening E-Trust Holmes Rolandy Kapuy; Andik Setiawan; Ni Kadek Sriwati
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.v4i3.3409

Abstract

This study aims to analyze the influence of E-Service Quality and E-WOM on E-Loyalty with E-Trust as an intermediate variable in Shopee users in Poso Regency. The research method uses a quantitative approach with the Non-Probability Sampling technique and a sample of 80 respondents. Data analysis was carried out through Path Analysis and Sobel Test with the help of Statistical Program for Social Science (SPSS) version 27 software. The results of the study on sub-structure I show that there is a direct influence between E-Service Quality on E-Trust. In sub-structure II, it was found that E-Service Quality has no direct effect on E-Loyalty, while E-Trust has a direct influence on E-Loyalty. Furthermore, the results of the Sobel Test show an indirect influence between E-Service Quality on E-Loyalty through E-Trust. These findings confirm that good quality of electronic services is able to increase consumer trust, and this trust is an important factor in building consumer loyalty. Thus, E-Trust acts as a mediating variable that strengthens the relationship between the quality of electronic services and consumer loyalty in the context of online shopping on the Shopee platform.

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