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INDONESIA
Santri : Jurnal Ekonomi dan Keuangan Islam
ISSN : 30255910     EISSN : 30257948     DOI : 10.61132
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Articles 272 Documents
Pengaruh Modal, Tenaga Kerja, Jam Kerja dan Jumlah Platform Digital Terhadap Pendapatan UMK Kuliner di Kota Denpasar Ni Kadek Dian Yuliantari; Gede Crisna Wijaya
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 4 (2026): Agustus: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i4.2548

Abstract

Income is a key indicator reflecting financial performance, the success of business strategies, and the level of economic welfare of Micro and Small Enterprises (MSEs) actors. The culinary MSE sector in Denpasar City generally shows rapid growth in the number of business units; however, independent entrepreneurs still face challenges related to limited capital structure, labor efficiency, operational intensity, and barriers to digital market adaptation. Based on these issues, this study aims to analyze the effect of Capital, Labor, Working Hours, and Number of Digital Platforms on the Income of Culinary MSEs in Denpasar City, both simultaneously and partially, as well as to identify the variable that most dominantly influences business income. This study uses a multiple linear regression analysis method with the assistance of SPSS software version 27.0, tested on 99 respondents who are culinary business actors through the distribution of questionnaires with a significance level of five percent. The results show that simultaneously, Capital, Labor, Working Hours, and Number of Digital Platforms have a significant effect on MSE Income. Partially, Capital, Labor, and Working Hours have a positive and significant effect on income, while the Number of Digital Platforms variable has a positive but not significant effect on MSE income. In addition, the test results also show that Capital is the most dominant variable in influencing business income. These findings indicate that the improvement in financial performance of culinary MSEs in Denpasar City is genuinely driven by the strength of working capital accumulation, optimization of human resource capacity, and the intensity of daily operational time. Meanwhile, the contribution of the number of digital platforms still needs to be optimized in terms of content management quality, improvement of administrative cost margins, and active digital literacy in order to generate a more significant profitability impact amid the tight competition of the digital market.
Implementasi Prinsip Transparansi dan Keadilan dalam Penentuan Harga Besek Ikan: Perspektif Ekonomi Islam di Desa Tamansari, Situbondo Santoso Santoso; Sri Yuniati; Achmad Basofitrah; Abdul Fatah; M. Munir
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 3 (2026): Juni: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i3.2601

Abstract

This study examines the implementation of the principles of transparency and justice in the pricing of besek ikan, a woven bamboo fish basket produced by home-based craftspeople in Tamansari Village, Situbondo Regency, from the perspective of Islamic economics. Besek ikan production is a household-based economic activity that involves a division of labour between cutting and splitting bamboo, weaving, and finishing, yet the price received by craftspeople is generally determined unilaterally by collectors (pengepul) without an open cost breakdown. This research uses a qualitative descriptive method with three data-collection approaches, namely observation, documentation, and in-depth interviews with craftspeople in Tamansari Village. Data were analysed using the interactive model of Miles, Huberman, and Saldana, comprising data condensation, data display, and conclusion drawing, and were validated through source and technique triangulation. The findings indicate that the pricing mechanism for besek ikan has not fully reflected the principles of transparency (syafafiyah), since the cost structure and profit margin are not openly communicated to craftspeople, while the principle of justice ('adl) is only partially fulfilled through long-standing mutual trust (ridha) between craftspeople and collectors rather than through a fair and measurable price formula. The study recommends the formulation of a transparent and participatory pricing standard grounded in Islamic economic values to strengthen the bargaining position and welfare of besek ikan craftspeople.