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Mustard Journal De Ecobusin
Published by Generasi Sains Indonesia
ISSN : -     EISSN : 30481538     DOI : https://doi.org/10.37899/mjde
Core Subject : Economy,
Economics, Econometrics & Finance
Mustard Journal De Ecobusin [e-ISSN 3048-1538] is a peer-reviewed journal published three times a year in the field of Economic and Business. Mustard Journal De Ecobusin is intended to be the journal for publishing articles reporting the results of economic research. Mustard Journal De Ecobusin is invites manuscripts on various topics to include, including but not limited to functional areas of Entrepreneurship, Strategic Alliances, Microeconomics, Behavioral and Health Economics, Government Regulation, Taxation, Macroeconomics, Financial Markets, Investment, Banking, International Economics, Foreign Direct Investment, Economic Development, Environmental Studies, Urban Issues, Emerging Markets, Empirical Studies, Quantitative and Experimental Methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 45 Documents
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Recognition of Ijarah (Capital Rent) Income from Business Using the Rahn (Pawn) Agreement : JEL Classification: G21, M41, Z12, G28, K22 Nursakinah Nursakinah; Sahabuddin Sahabuddin; Winarti Winarti
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.322

Abstract

This study aims to analyze the recognition of ijarah income derived from rahn contracts within a Sharia-compliant financial institution. A qualitative case study approach was employed, utilizing observations, in-depth interviews, and documentation to examine accounting practices at PT Pegadaian Daya Branch. The findings indicate that ijarah income is recognized based on the accrual principle at the point when custodial services are initiated, supported by real-time transaction recording systems. The study also reveals a clear separation between financing and service components, ensuring compliance with Sharia principles. Additionally, ijarah rates are determined based on collateral value and service duration, while financial reporting adopt.s a standardized and net presentation approach. The novelty of this research lies in its micro-level analysis of how Sharia accounting standards are operationalized in practice, particularly in hybrid rahn–ijarah transactions. The study contributes to the literature by bridging the gap between theoretical frameworks and real-world implementation. The findings provide practical implications for improving transparency, consistency, and compliance in Islamic financial reporting, as well as theoretical insights into the integration of accrual accounting and Sharia principles within institutional systems.
The Impact of Nickel Downstreaming on Economic Growth in East Luwu Regency : JEL Classification: L72, O13, O14, Q32, R11 Waode Sarmin; Nur Mita
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.328

Abstract

This study analyzes the impact of nickel downstreaming on regional economic growth in East Luwu Regency, Indonesia, during the 2020–2026 period. The research aims to evaluate whether value-added industrialization associated with nickel processing contributes significantly to regional economic expansion. Using a quantitative explanatory approach, the study employs a time-series regression model based on regional economic indicators, including Gross Regional Domestic Product growth, downstreaming value added, industrial investment, government expenditure, labor absorption, and population growth. The findings reveal that nickel downstreaming has a positive and statistically significant effect on regional economic growth, primarily through increased industrial investment and expansion of mining and processing activities. However, the results also indicate that growth remains highly capital-intensive, with limited employment spillovers and increasing dependence on the nickel sector. The novelty of this study lies in its subnational focus and its integration of downstreaming indicators into a regional growth framework covering the post-export ban industrialization period. The study contributes to the literature on resource-based industrialization and provides practical implications for policymakers regarding the importance of diversification, local economic linkages, and inclusive industrial development in resource-rich regions.
The Effectiveness of the Business Capital Assistance Program in Improving the Performance of MSMEs : JEL Classification: G28, H84, L26, O12, R11 Nurul Amelia Malik; Fahrul Kahfi; Fey Armita
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.329

Abstract

This study reviews the effectiveness of the Business Capital Assistance Program to improve the performance of the micro, small and medium scale businesses in the city of Palu in the context of economic recovery from disaster in Indonesia. The study will assess whether government support for enterprises in the form of financial assistance has a significant impact on enterprise income growth, enterprise production and sales performance, and enterprise continuity. The quantitative explanatory approach was used and the type of design was cross sectional. The data were gathered by using structured questionnaires and the respondents were the owners of MSMEs who received business capital assistance from the local government. The data was analyzed descriptively and multiple regression analysis was used to determine the relationship between capital assistance and MSME performance. The results indicate that business capital assistance is positively and significantly influencing the performance of the MSMEs. Financial assistance to the beneficiary enterprises led to increased income, growth of production and sales activity, and better stability of operations in the enterprise. The study also finds that the effectiveness of a programme is influenced by the characteristics of the sector: it is more effective for trade and food-related enterprises. This study's novelty is in its resilience-based assessment of a localized government assistance program in a post-disaster urban economy. Results offer theoretical and practice implications for developing more adaptive and sustainable MSME development policies in vulnerable areas.
Analysis of Regional Government Financial Performance Based on Value for Money: JEL Classification: H72; H83; H61; M41; O18 Kinan Nabawi; Fahmi Aziz; Muhammad Nizar Alif; Nur Maia Sella
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.335

Abstract

This study examines regional government financial performance through the application of the value for money framework, which emphasizes the dimensions of economy, efficiency, and effectiveness in public sector financial management. Using a quantitative descriptive–analytical design, the study relies on secondary data obtained from audited regional government financial statements, budget realization reports, and official performance documents. The analysis focuses on regional governments operating within a decentralized fiscal system, enabling an evaluation of how public funds are planned, allocated, and utilized to achieve policy objectives. The findings indicate that regional governments generally demonstrate strong economy performance, as reflected in realized expenditures that are largely below or close to approved budget allocations, suggesting effective cost control and fiscal discipline. However, efficiency and effectiveness results vary considerably across regions and fiscal periods, revealing that prudent spending alone does not guarantee optimal resource utilization or successful achievement of targeted outcomes. Several regions with high budget absorption levels exhibit moderate or low efficiency and effectiveness, indicating gaps between financial inputs, outputs, and outcomes. These results confirm that financial performance in the public sector is multidimensional and cannot be adequately assessed using budget realization indicators alone. The study concludes that the value for money framework provides a comprehensive and practical tool for evaluating regional government performance, supporting accountability, and informing performance-oriented public financial management reforms.
Challenges of Implementing Artificial Intelligence in the Audit Profession and Its Impact on Audit Quality: JEL Classification: M42, O33, C88, D83, G34 Muhammad Abduh; Nuramal; Rusni; Andika Pramukti; Nur Aliyah; Riska Ananda
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.338

Abstract

This research paper explores the difficulties faced by the implementation of Artificial Intelligence in audit work and its impact on audit quality. The overall goal of the research is to gain a holistic view of the impact of AI on auditing practice and its resulting technical, ethical, regulatory and professional challenges. This study is carried out using Systematic Literature Review (SLR) approach, which uses relevant articles found in Scopus, Web of Science and Google Scholar databases. The results show how Artificial Intelligence can use advanced data analytics and automation technologies to improve audit efficiency, fraud detection, continuous auditing, and risk assessment. But, there are data quality problems, legacy systems, algorithm transparency limitations, cybersecurity issues, regulatory uncertainty and inadequate auditor competencies to limit implementation of Artificial Intelligence. The study also shows that AI transforms the auditor's job from procedural tasks to analyzing the content and exercising professional judgement. The novelty of this research emerges from the integrative analysis, which is new to the study, and integrates several technology, ethical, regulatory and competency aspects into a single framework for the understanding of the adoption of Artificial Intelligence in auditing. The study suggests that the implementation of Artificial Intelligence in the audit process should be balanced, combining technological innovation, ethical governance, professional expertise, and institutional readiness for it to provide an effective, sustainable improvement in audit quality.

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