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Jurnal Paradigma Ekonomika
Published by Universitas Jambi
ISSN : 20851960     EISSN : 26847868     DOI : https://doi.org/10.22437/jpe
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 365 Documents
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DETERMINAN KUALITAS LAPORAN KEUANGAN UKM INTEGRASI ASPEK TEKNOLOGI, TATA KELOLA DAN KAPABILITAS SDM: Teknologi Informasi, Umur Usaha, Kompetensi SDM, Pengendalian Intern, Kualitas Laporan Keuangan As'Adi; Marija; Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As'Adi, As'Adi; Junaidar Handayanto, Adrian; Marija, Marija
Jurnal Paradigma Ekonomika Vol. 21 No. 1 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v21i1.58465

Abstract

The aim of this study is to analyse the influence of the use of information technology, the age of the business, human resource (HR) competence, and internal control on the quality of financial reports of Small and Medium-sized Enterprises (SMEs) in Malang City. The research method used was explanatory quantitative analysis. The population for this study comprised 3,209 SMEs in Malang City, with a sample of 99 respondents selected using purposive sampling. The data were analysed using multiple linear regression via SPSS. The results indicate that, individually, the use of information technology (p=0.043), business age (p=0.010) and internal controls (p=0.008) have a positive and significant effect on the quality of financial statements. Meanwhile, HR competence (p=0.165) does not have a significant effect. Simultaneously, all four variables had a significant effect on the quality of financial statements, with a significance level of 0.002. The adjusted R-squared value of 0.161 indicates that 16.1 per cent of the variation in the quality of financial statements can be explained by the independent variables in this model, whilst the remainder is explained by other factors outside the scope of this study.
Pengaruh pertumbuhan ekonomi inklusif dan eksklusif terhadap tingkat kesejahteraan masyarakat provinsi di indonesia: analisis data Proksi Rahmadi, Selamet; Hastuti, Dwi
Jurnal Paradigma Ekonomika Vol. 21 No. 1 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of the Gini Ratio, used as a proxy for exclusive and inclusive economic growth, on the Human Development Index (HDI), used as a proxy for the level of public welfare, across 34 provinces in Indonesia during the 2016–2024 period. The data were obtained from Statistics Indonesia and analyzed using simple panel data regression. Model selection was conducted using the Chow test and the Hausman test, both of which indicated that the Fixed Effects Model was the most appropriate estimation model. The results reveal that the Gini Ratio has a negative and statistically significant effect on HDI. This finding indicates that increasing income inequality tends to be associated with a decline in the quality of human development, whereas a more equitable income distribution may contribute to improved public welfare. The coefficient of determination of 85.11 percent indicates that most of the variation in HDI can be explained by the Gini Ratio within the research model. Therefore, provincial governments should strengthen policies aimed at promoting income equality, reducing poverty, and expanding equitable and sustainable access to education, healthcare, employment opportunities, and public services.
Pengaruh Kemudahan Penggunaan, Kepercayaan dan Kepatuhan Syariah Terhadap Minat Menggunakan Fintech Syariah Sara, Yuni; Adetio Setiawan, Romi; Nurhab, Badaruddin
Jurnal Paradigma Ekonomika Vol. 21 No. 2 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v21i2.59331

Abstract

The purpose of this study was to determine the influence of perceived ease of use, trust, and sharia compliance on the intention to use Islamic fintech among Generation Z students of the Islamic Economics Study Program at UIN Fatmawati Sukarno Bengkulu. This study employed a quantitative method with data collection techniques in the form of questionnaires distributed to 170 respondents. The data analysis technique used was multiple linear regression using SPSS version 26. The results of the study and discussion showed that perceived ease of use, trust, and sharia compliance partially and simultaneously had a positive and significant effect on the intention to use Islamic fintech. Trust was found to be the most dominant variable influencing the intention to use Islamic fintech. The coefficient of determination test showed that perceived ease of use, trust, and sharia compliance influenced the intention to use Islamic fintech by 70.9 percent, while the remaining percentage was influenced by other variables outside this study.
Pengaruh tingkat pemahaman label halal dan religiusitas terhadap keputusan pembelian masyarakat dalam memilih produk halal   Agustina, Zela; Afriant, Nonie; Junaidi, Anwar
Jurnal Paradigma Ekonomika Vol. 21 No. 2 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/mqa5zf05

Abstract

This study aims to examine the influence of understanding level, halal labeling, and religiosity on community purchasing decisions in selecting halal products in Semidang Gumay District, Kaur Regency. A quantitative approach was used with data collected through questionnaires distributed to 100 respondents. The data were analyzed using multiple linear regression with SPSS software. The results indicate that the understanding variable (t-value=6.831; significance<0.001), halal labeling (t-value=2.786; significance=0.006), and religiosity (t-value=2.891; significance=0.005) each have a significant effect on purchasing decisions. Simultaneously, these variables influence purchasing decisions with an F-value of 32.949 and significance<0.001. The R² value of 0.514 shows that these variables explain 51.4% of the variance in community purchasing decisions. These findings confirm that understanding level, the presence of clear halal labels, and the religiosity level of the community play a crucial role in influencing their decision to purchase halal products.
Pengaruh gaya kepemimpinan islami, kompetensi aparatur, dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa dalam perspektif ekonomi islam di Desa Talang Kabu Ajeng Liberti, Corline; Afrianty, Nonie; Putry, Nurrahmah
Jurnal Paradigma Ekonomika Vol. 21 No. 2 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/txxb6686

Abstract

This study aims to analyze the effect of Islamic leadership style, apparatus competence, and the internal control system on the accountability of village fund management from the perspective of Islamic economics in Talang Kabu Village. This research employed a quantitative approach with a causal associative design. The population consisted of 30 respondents, including village officials, village financial managers, and members of the Village Consultative Body (BPD). A total sampling technique was applied, and data were collected through questionnaires, interviews, and documentation. Data analysis included multiple linear regression, t-test, F-test, and the coefficient of determination using SPSS version 27.The results show that Islamic leadership style, apparatus competence, and the internal control system each have a positive and significant effect on the accountability of village fund management, with significance values of 0.029, 0.016, and 0.024, respectively. Simultaneously, these variables also have a significant effect on accountability. The findings indicate that strengthening Islamic leadership values, improving apparatus competence, and enhancing the internal control system can support transparent, accountable, and effective village fund management in accordance with the principles of Islamic economics.

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