cover
Contact Name
Ajmal
Contact Email
economic.resources@umi.ac.id
Phone
+6281288116372
Journal Mail Official
ajmalasad@umi.ac.id
Editorial Address
Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
JER
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal of Economic Resource is a research work to publish articles that report the results of Economics. The Journal of Economic Resources invites manuscripts on various topics in Economics but not limited to Functional Development Economics; entrepreneurship; Management Development; and Accounting.
Articles 658 Documents
Analisis Penerapan Akuntansi Wakaf Berdasarkan PSAK 112 pada BAZNAS Sumatera Utara Utami, Dita Sri; Nasution, Yenni Samri Julianti
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2063

Abstract

This study aims to analyze the implementation of waqf accounting based on Statement of Financial Accounting Standards (PSAK) 112 at the National Amil Zakat Agency (BAZNAS) of North Sumatra Province. PSAK 112 specifically regulates the recognition, measurement, presentation, and disclosure of waqf transactions, including cash waqf as well as movable and immovable assets. The research method employed is a qualitative approach using interviews, documentation, and literature studies as data collection techniques. The findings reveal that BAZNAS North Sumatra has conducted accounting records and reporting related to waqf, but the implementation has not yet fully complied with PSAK 112. Several aspects, such as the disclosure of separate waqf financial statements, the presentation of waqf assets, and the recognition of economic benefits from waqf management, still require improvements to align with applicable sharia accounting standards. This study contributes by providing empirical evidence regarding waqf accounting practices in zakat management institutions and serves as input for BAZNAS to enhance transparency and accountability in waqf management in the future.
Customer Storytelling sebagai Strategi Pemasaran untuk Meningkatkan Loyalitas Pelanggan pada Merek Skincare Skintific di Batam Lubis, Lutfi Erwin; Polii , Nanvy Jenix Dean; Jeslin , Jeslin; Agustina, Shela; Sari , Amanda Novita; Putri , Jane Lovita
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2064

Abstract

Penelitian ini bertujuan menganalisis peran customer storytelling sebagai strategi pemasaran dalam meningkatkan loyalitas pelanggan pada merek skincare Skintific di Batam. Latar belakang penelitian berangkat dari meningkatnya pengaruh ulasan, testimoni, dan cerita pengalaman pengguna yang dinilai mampu membentuk persepsi, kepercayaan, dan kedekatan emosional terhadap merek. Pendekatan yang digunakan adalah kualitatif dengan purposive sampling terhadap 14 informan yang telah memakai Skintific minimal tiga bulan dan melakukan pembelian karena terpengaruh storytelling. Data diperoleh melalui wawancara terstruktur dan dianalisis menggunakan model interaktif Miles & Huberman. Hasil menunjukkan bahwa storytelling menjadi sumber informasi utama yang membangun persepsi awal mengenai keamanan dan efektivitas produk, serta berperan sebagai bukti sosial yang mendorong keputusan pembelian. Pengalaman positif membuat konsumen terdorong membagikan cerita, merekomendasikan produk, dan melakukan pembelian ulang. Temuan ini menegaskan bahwa customer storytelling efektif dalam membangun hubungan emosional dan loyalitas jangka panjang
Human Development Transformation Towards Poverty Levels In Balocci District, Pangkajene And Islands Regency (Pangkep) Iskandar, Muh Resky; Utami, Ayu Wandika Putri; Haerani, Andi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2075

Abstract

Balocci District in Pangkajene and the Islands Regency (Pangkep) boasts significant natural resource potential, yet still faces significant challenges in poverty alleviation. Despite efforts to improve welfare through infrastructure development and social programs, the quality of life of the Balocci community remains suboptimal. The Human Development Index (HDI), which measures health, education, and income, still needs improvement to reduce poverty. The urgency of this research is driven by the need for empirical data to support the formulation of poverty alleviation policies based on improving the quality of education, health, and income. This study aims to analyze the relationship between increasing the HDI and reducing the poverty rate in Balocci District. This research identifies factors influencing poverty and provides recommendations for strategic policies that can improve community welfare through human development. By understanding the mechanisms by which the HDI influences poverty, it is hoped that more targeted and effective intervention programs can be designed. The method used in this study is multiple linear regression to examine the effect of the HDI on poverty rates in Balocci District. Data processing techniques were performed using statistical software (e.g., SPSS or AMOS) to test the significance of variable relationships, identify classical assumptions such as normality, multicollinearity, and autocorrelation, and separate direct and indirect effects. Data were obtained from official publications of the Pangkep Regency Statistics Agency (BPS) and other official sources. Targeted outputs include policy recommendations for practitioners and local governments in poverty alleviation efforts by improving the quality of the HDI
Tracking the Traces of Success: The Effect of Halal Awareness and e-WOM in Building Consumer Loyalty Desty Prawatiningsih; Siti Yuli Yani; Lala Nabilah Candra
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1766

Abstract

This study examines the influence of Halal Awareness and Electronic Word of Mouth (e-WOM) on consumer loyalty among the Millennial Generation in Indonesia. Using a quantitative approach, the research involves a population of millennials residing in Serang City, Banten. Data were collected from 268 respondents through an online questionnaire and analyzed using multiple linear regression to identify the effects of Halal Awareness and e-WOM on consumer loyalty, both partially and simultaneously. The analysis results indicate that both variables significantly influence consumer loyalty. Halal Awareness enhances loyalty by fostering trust and positive perceptions of halal products, while e-WOM strengthens consumer engagement through authentic and relevant digital recommendations. These findings underscore the importance of communication strategies that focus on halal values and e-WOM to build consumer loyalty in an increasingly competitive market. This study suggests that companies can optimize halal communication, integrated with e-WOM strategies, to strengthen their relationships with Millennial consumers.
Prioritas Strategi Dalam Pengembangan Destinasi Wisata Berkelanjutan Tanjung Karang di Kabupaten Donggala Suparman Suparman; Agus Susanto; I Gusti Putu Diva Awatara
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1944

Abstract

Obyek wisata Tanjung Karang yang terletak di Kabupaten Donggala sudah dikenal oleh hampir seluruh turis dalam negeri maupun luar negeri. Sejumlah wisatawan dari negara-negara di belahan Eropa dan Australia sudah pernah mengunjung obyek wisata ini. Bahkan, setiap tahun terjadi kenaikan kunjungan dari wisnus dan wisman ke obyek wisata ini. Fasilitas wisata yang terdapat pada destinasi wisata tersesebut antara lain snorkling dan diving di area pantai Tanjung Karang. Setelah terjadi pandemi Covid-19, Dimana jumlah wisatawan sempat menurun.  Pemerintah Kabupaten Dongga juga sudah melakukan berbagai upaya untuk meningkatkan fasilitas dan infrastruktur di destinasi wisata Tanjung Karang. Oleh karena itu penting untuk ditentukan prioritas strategi dalam pengembangan Pariwisata berkelanjutan. Penelitian ini memasukan metode SWOT analysis dan metode analisis Analytical Hierarchy Process (AHP) untuk memastikan prioritas strategi yang dipilih dari hasil SWOT. Hasil dari penelitian ini yaitu mendapatkan urutan prioritas strategi yang beripa memaksimalkan kekuatan utama dengan cara memberikan service and experience sebagai pembeda destinasi, kemudian penguatan berupa Reputasi atau Branding. Ringkasnya adalah SWOT memberi peta strategi, AHP memberi urutan eksekusi. Urutan terpilih menempatkan S1 → S2 → W2/W1 → O1/O2 → T3/T1 sebagai jalur implementasi yang paling berdampak untuk Tanjung Karang.
Pengaruh Affiliate Marketing, Content Marketing, Online Customer Review terhadap Keputusan Pembelian melalui mediasi Kepercayaan Konsumen pada pengguna aplikasi TikTok Shop di Surakarta Adhitya Hanutama; Edy Purwo Saputro
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2019

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Affiliate Marketing, Content Marketing, dan Online Customer Review terhadap keputusan pembelian melalui mediasi kepercayaan konsumen pada pengguna TikTok Shop di Surakarta. Permasalahan utama dalam penelitian ini adalah belum diketahuinya sejauh mana ketiga strategi pemasaran digital tersebut berpengaruh terhadap keputusan pembelian pengguna TikTok Shop di Surakarta. Dengan menggunakan pendekatan kuantitatif dan melalui survei pada 100 responden pengguna TikTok Shop di Surakarta, data dianalisis melalui uji reliabilitas, multikolinieritas, dan analisis model struktural (PLS/analisis regresi). Penelitian ini memberikan simpulan bahwa setiap strategi pemasaran digital memberikan kontribusi yang berbeda dalam mendorong keputusan pembelian. Hasil penelitian menunjukkan bahwa strategi pemasaran digital berkontribusi berbeda terhadap perilaku konsumen pada TikTok Shop. Affiliate Marketing terbukti memberikan pengaruh yang lebih kuat, sementara variabel lain menunjukkan hasil yang lebih beragam. Disarankan agar pelaku usaha meningkatkan kualitas strategi afiliasi, memperbaiki konten pemasaran, serta mengelola ulasan konsumen untuk memperkuat kepercayaan konsumen dan mendorong keputusan pembelian.
The Effect of Organizational Commitment and Emotional Intelligence on Organizational Citizenship Behavior (OCB) Mediated by Work Motivation at PT. Legenda Bintang Bola in Karanganyar Novi Fitriani; Jati Waskito
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2038

Abstract

The findings of this study imply that organizations, specifically PT. Legenda Bintang Bola—can strengthen Organizational Citizenship Behavior (OCB) by enhancing organizational commitment and emotional intelligence among employees. Since both variables also increase work motivation, and motivation itself positively influences OCB, the company should focus on programs that nurture employees’ emotional awareness, loyalty, sense of belonging, and overall engagement at work. In practical terms, the organization may benefit from implementing training related to emotional regulation, team-building activities to deepen commitment, and supportive policies that boost internal motivation. Strengthening these areas can help create a more collaborative, proactive, and productive workforce, ultimately improving organizational performance and stability.
The Effect of Work-Life Balance and Work Engagement on Employee Performance Mediated by Work Motivation at CV. BA Berkah Agung Imel Nabila Putri; Jati Waskito
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2039

Abstract

This study employed a survey method with an explanatory approach to quantitatively capture the attitudes and opinions of a defined population while examining how one variable influences another to test the proposed hypotheses. The population consisted of all employees of PT. Legenda Bintang Bola in Gondangrejo, Karanganyar, and a sample of 96 respondents was selected through probability sampling using a simple random technique, which is recommended for relatively large populations. The analysis revealed significant, positive relationships among the studied variables, indicating that each variable plays an essential role in shaping employee attitudes, motivation, and work-related behavior. These findings suggest that reinforcing variables proven to have a strong influence can enhance employee performance, improve workplace effectiveness, and guide organizational leaders in designing more targeted, evidence-based human resource policies that support long-term company development.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON COMPANY VALUE: Case Studies of Manufacturing Companies Listed on the Indonesia Stock Exchange from 2021 - 2024 Nur Rohma Puspitasari Nur Rohma Puspitasari; Ratri Paramitalaksmi
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2043

Abstract

This study aims to investigate the effect of GCG, proxied by institutional ownership and independent commissioners, as well as CSR disclosure variables based on GRI Standard 2021 on the value of manufacturing companies listed on the IDX for the period 2021-2024. It uses a quantitative approach, with secondary data from annual and sustainability reports. The sample selection was conducted using purposive sampling techniques and resulted in 30 companies out of a total of 118 manufacturing companies. Data analysis was performed using multiple linear regression with SPSS version 27. The results showed that institutional ownership did not have a significant effect on company value, while independent commissioners had a positive effect. In addition, CSR disclosure was found to have no significant effect on company value.
Peran Literasi Keuangan, Kinerja Keuangan Dan Financial Technology Terhadap Keberlanjutan UMKM (STUDY UMKM KABUPATEN PAMEKASAN) lailatul maghfiroh; Aprilina Susandini
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2051

Abstract

Penelitian ini dilakukan untuk menelusuri sejauh manakah literasi keuangan, kualitas kinerja keuangan, serta pemanfaatan teknologi finansial berkontribusi terhadap keberlanjutan usaha pada sektor UMKM. Studi ini memakai pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data penelitian diperoleh melalui penyebaran angket untuk 100 pelaku UMKM. Temuan analisis memberi tanda bahwasanya kemampuan literasi keuangan tidaklah memberikan dampak bersignifikan untuk keberlanjutan usaha, sementara kinerja keuangan dan penggunaan financial technology terbukti berpengaruh secara signifikan. Besarnya nilai koefisien determinasi (R²) yaitu 64,7% menandakan bahwa tiga variabelnya secara kolektif dapat menjelaskan dampak pada keberlanjutan UMKM.