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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 at Pt Pegadaian Daya Branch, Makassar City Nursakinah; Sahabuddin; 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 determine the recognition of ijarah income (capital lease) business using the rahn (pawn) agreement at PT Pegadaian Daya Branch Makassar City. The type of research used is descriptive qualitative, because it is done in the form of observation, interviews, and documentation. Based on the research conducted, it is found that PT Pegadaian Cabang Daya recognizes rental income when a transaction occurs, rental income (ijarah income) is recognized on an accrual basis when the income is received. So, every transaction that occurs involving income is immediately recorded at that time.
The Impact of Nickel Downstreaming on Economic Growth in East Luwu Regency for the 2018–2024 Period Sarmin, Waode; Mita, Nur
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

Indonesia’s nickel downstreaming policy has been widely promoted as a strategic instrument to enhance value added and stimulate economic growth, yet its regional economic impacts remain insufficiently explored. This study analyzes the impact of nickel downstreaming on economic growth in East Luwu Regency, one of Indonesia’s major nickel-producing regions, over the 2018–2024 period. Using a quantitative time-series approach, regional economic growth is measured by the growth rate of Gross Regional Domestic Product (GRDP) at constant prices, while downstreaming is proxied by the contribution of mining and processing activities and investment in the nickel industry. The empirical analysis indicates that nickel downstreaming has played a significant role in driving regional economic growth, primarily through increased value added and capital accumulation. However, the growth pattern is predominantly capital-intensive, with limited employment spillovers and a strong dependence on the nickel sector. These findings suggest that while downstreaming has been effective in accelerating regional output, its capacity to generate inclusive and diversified growth remains constrained. The study contributes to the literature on resource-based industrialization by providing subnational evidence and highlights the importance of complementary policies to strengthen local linkages and long-term regional economic resilience.
The Effectiveness of the Business Capital Assistance Program in Improving the Performance of MSMEs in Palu City Malik, Nurul Amelia; Kahfi, Fahrul; Armita, Fey
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

Micro, small, and medium enterprises (MSMEs) play a crucial role in local economic recovery, particularly in post-disaster regions. This study aims to evaluate the effectiveness of the Business Capital Assistance Program in improving MSME performance in Palu City, Indonesia. The study focuses on whether government-provided capital support contributes to improvements in business income, production or sales capacity, and operational continuity. A quantitative approach was applied using a cross-sectional explanatory research design. Primary data were collected through structured questionnaires administered to MSME owners who had received business capital assistance from the local government. The data were analyzed using descriptive statistics and regression analysis to examine the relationship between capital assistance and MSME performance while controlling for business age and sectoral differences. The findings indicate that business capital assistance has a positive and statistically significant effect on MSME performance. Beneficiary enterprises experienced increased income, improved production or sales volume, and stronger operational stability after receiving capital support. The effects were more pronounced among MSMEs operating in trade and food-related sectors, suggesting that sectoral characteristics influence the effectiveness of financial assistance. Overall, the study concludes that business capital assistance is effective in supporting MSME recovery and short-term performance in Palu City, although complementary non-financial support is needed to enhance long-term sustainabilityMicro, small, and medium enterprises (MSMEs) play a crucial role in local economic recovery, particularly in post-disaster regions. This study aims to evaluate the effectiveness of the Business Capital Assistance Program in improving MSME performance in Palu City, Indonesia. The study focuses on whether government-provided capital support contributes to improvements in business income, production or sales capacity, and operational continuity. A quantitative approach was applied using a cross-sectional explanatory research design. Primary data were collected through structured questionnaires administered to MSME owners who had received business capital assistance from the local government. The data were analyzed using descriptive statistics and regression analysis to examine the relationship between capital assistance and MSME performance while controlling for business age and sectoral differences. The findings indicate that business capital assistance has a positive and statistically significant effect on MSME performance. Beneficiary enterprises experienced increased income, improved production or sales volume, and stronger operational stability after receiving capital support. The effects were more pronounced among MSMEs operating in trade and food-related sectors, suggesting that sectoral characteristics influence the effectiveness of financial assistance. Overall, the study concludes that business capital assistance is effective in supporting MSME recovery and short-term performance in Palu City, although complementary non-financial support is needed to enhance long-term sustainability.
Analysis of Regional Government Financial Performance Based on Value for Money Nabawi, Kinan; Aziz, Fahmi; Alif, Muhammad Nizar; Sella, Nur Maia
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 Abduh, Muhammad; Nuramal; Rusni; Pramukti, Andika; Aliyah, Nur; Ananda, Riska
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

The rapid development of Artificial Intelligence (AI) has significantly transformed the audit profession by introducing advanced data analytics, automation, and intelligent decision support systems. These technologies offer considerable potential to enhance audit quality by improving efficiency, enabling comprehensive data analysis, and strengthening fraud and risk detection capabilities. However, the adoption of AI in auditing is accompanied by complex challenges that extend beyond technological implementation. This study examines the challenges associated with AI implementation in the audit profession and analyzes their implications for auditor roles, professional judgment, and audit quality. Using a systematic literature review approach, this study synthesizes existing academic research to identify the dominant technical, ethical, regulatory, and human-related issues influencing AI adoption in auditing practice. The findings indicate that although AI can improve audit accuracy and effectiveness, its success largely depends on factors such as data quality, system transparency, auditor competence, and ethical governance. Furthermore, AI is reshaping the role of auditors by shifting their focus from routine procedural tasks toward analytical evaluation and professional judgment. Ethical concerns such as data privacy, algorithmic bias, and accountability, along with regulatory limitations, remain key barriers. Overall, AI should be viewed as a complementary tool that strengthens audit quality when responsibly integrated with professional expertise and appropriate governance mechanisms.

Page 5 of 5 | Total Record : 45

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