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Shelly Midesia
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Gedung Fakultas Ekonomi dan Bisnis Islam IAIN Langsa Jl. Meurandeh Kota Langsa, Aceh
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Jurnal Ilmiah Mahasiswa
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : 27977064     EISSN : 27976920     DOI : 10.32505/jim
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa merupakan suatu wadah publikasi karya ilmiah yang diperuntukkan bagi para mahasiswa, dosen dan praktisi. Topik-topik dalam Jurnal Ilmiah Mahasiswa antara lain mencakup Ekonomi Islam, Perbankan Syariah, Asuransi, Akuntansi, Etika Bisnis, Manajemen Organisasi, Manajemen Keuangan, Manajemen Bisnis, Manajemen Pemasaran dan Strategi, Manajemen Zakat dan Waqaf, Kinerja Bisnis dan Keuangan, Manajemen Bisnis Retail, Pengambilan Keputusan, E-Business, International business, Perilaku Konsumen, Customer Relationship Management, serta Manajemen Inovasi dan Pengembangan Produk.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
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The Role of Islamic Microfinance Institutions in Enhancing Income and Welfare of Microenterprises in Aceh Province: A Case Study of Baitul Qiradh Maknuni, Jauharil; Wiriani, Erni; Masitah; Maisarah, Cut Siti; Hetti, Selvi Mai
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/e42fb127

Abstract

This study aims to analyze the role of Islamic Microfinance Institutions (LKMS), particularly Baitul Qiradh, in enhancing the income and welfare of micro-entrepreneurs in East Aceh Regency, Aceh Province. A qualitative descriptive approach was employed, using data collection techniques such as in-depth interviews, observations, and documentation. The participants consisted of Baitul Qiradh managers, micro-entrepreneurs, and community leaders familiar with the development of Sharia-based economic activities. The findings reveal that Baitul Qiradh plays a strategic role across three major dimensions: economic, social, and spiritual. Economically, financing through mudharabah and musyarakah contracts has improved access to capital, income levels, and business stability. Socially, entrepreneurship training and mentoring programs have strengthened solidarity, collaboration, and social networks among business actors. Spiritually, the implementation of Islamic principles such as honesty, trustworthiness, and justice has shaped ethical and equitable business behavior. Overall, this study concludes that Baitul Qiradh functions not only as a financial institution but also as an agent of economic and social empowerment based on Islamic values, contributing to sustainable local economic development
Assessing the Role of Islamic Microfinance on Poverty Holik, Abdul
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/8ddwqe36

Abstract

The Contribution of Islamic microfinance to reducing poverty is sometimes questionable. This research aims to answer that doubt by finding its impact empirically. We use secondary data from Bank Indonesia and Financial Service Authority (Otoritas Jasa Keuangan), namely the number of BPRS and financing of BPRS, and the number of poor people. Based on the results of OLS (Ordinary Least Squares), we obtain that the number of BPRS has a significant negative impact on poverty. However, variable financing of BPRS does not show a significant impact. Meanwhile, the result of Granger-Causality test reveals that financing of BPRS has a significant impact on poverty. Meanwhile, the number of BPRS does not show any significant influence at all. It seems like a contradiction between the analysis of OLS dan Granger-Causality test. Nevertheless, from this finding, we can conclude that the existence of BPRS has a vital role in boosting micro, small, and medium businesses in society, especially among the poor. BPRS, as the Islamic microfinance intitutions provides credit for unbankable people and supports financial inclusion.
Digital Transformation of Islamic Banking and Economic Empowerment of MSMEs Andina, Shaqila; Cut Risya Varlitya; Tajul Aula; Sartika Sri Maulani; Rean afdhali
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j0eqtm15

Abstract

This study aims to analyse the impact of digital transformation in Islamic banking on the economic empowerment of micro, small, and medium enterprises (MSMEs) in Banda Aceh City. A quantitative approach was used, employing a survey method involving 35 business actors in the trade, culinary, and service sectors who utilise digital services such as BSI Mobile, Bank Aceh Mobile, and QRIS Syariah. Data was collected through questionnaires and analysed using descriptive statistics and simple linear regression with the help of SPSS. The results show that the digital transformation of Islamic banking has a positive and significant effect on increasing efficiency, business independence, and access to financing based on Islamic principles. Digital services are considered capable of accelerating transactions, increasing transparency, and expanding business networks, although limited digital literacy remains an obstacle. This study concludes that the digitisation of Islamic banking not only promotes efficiency but also serves as a strategic instrument in realising inclusive and sustainable economic growth for MSME players. .
Digital Tax Transformation In Indonesia: Evaluating The Impact Of The Coretax System On Taxpayer Compliance Rizki Alifa, Nabiela; Ardiansyah, Rizwan
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/nyy5dp53

Abstract

This study aims to analyze the impact of digital tax transformation through the implementation of the Core Tax Administration System (Coretax) on taxpayer compliance in Indonesia and to identify the supporting and inhibiting factors affecting its effectiveness. The research employs a qualitative descriptive approach using a literature review method based on secondary data from academic journals, government reports, policy documents, and publications from international institutions related to digital tax administration. The findings indicate that Coretax significantly improves administrative efficiency by integrating registration, reporting, payment, and supervision into a single digital platform, thereby simplifying taxpayer interactions, reducing compliance costs, and enhancing transparency and accountability. Empirical evidence shows improvements in formal compliance rates, timeliness of tax reporting, expansion of the taxpayer base, and reductions in tax arrears, while integrated data systems strengthen monitoring and enforcement capabilities and foster voluntary compliance through increased trust in tax authorities. However, the effectiveness of Coretax implementation is constrained by uneven digital infrastructure, cybersecurity risks, limited digital literacy, resistance to organizational change, and regulatory adaptation challenges. In conclusion, Coretax plays a crucial role in improving taxpayer compliance by lowering administrative barriers, strengthening institutional trust, and enhancing enforcement mechanisms, but its long-term success requires sustained investment in infrastructure, capacity building, regulatory support, and public education to ensure that digital transformation leads to durable improvements in tax compliance and revenue performance.

Page 11 of 11 | Total Record : 104

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