Indonesian Journal of Islamic Economics and Finance
Indonesian Journal of Islamic Economics and Finance E-ISSN (2808-1102) is a journal wich is biannually issued and publishes new editions in June and December. The journal's publisher is Institut Agama Islam Sunan Giri (INSURI) Ponorogo and managed by Departement of Islamic Economics INSURI. The publication of this journal is tightly-peer with a double blind reviewed process using Open Journal System (OJS) for the magazine. The journal can be accessed openly on the website.
Institut Agama Islam Sunan Giri Ponorogo
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Opportunities and Challenges of the Shariah Film Industry in the Global Market
The sharia film industry is part from economy creative based values that have potential big for growing in the global market along with increasing request to content entertainment that prioritizes ethics, humanit, and spirituality. Research aim for analyze opportunities and challenges sharia film industry in global market dynamics and the implications to development economy global creative research this use approach qualitative descriptive with method studies bibliography. Data obtained from book scientific, articles journals and publications related film industry, economy creative, as well as film- based sharia values, which are analyzed use technique analysis content. Research results show that the sharia film industry has significant opportunity through digital platform support, growth the world's Muslim population, and the increasing interest towards value-based content. However thus, the industry This Still face challenge structural and cultural, such as limitations capital, sources Power humans, regulations, and global market perception tends to view sharia films as exclusive products. Research This conclude that development The sharia film industry requires an adaptive strategy that integrates sharia values with universal narrative, reinforcement ecosystem industry, as well as support sustainable policies to be able to empowered compete and contribute optimally in economy global creative. The Implications of this study suggest that policy makers must develop standardized Halal governance for the creative sector, while producers must move toward Values-based Storytelling to reach broader, non-Muslim audiences seeking ethical alternatives. Ultimately, this research provides a comprehensive roadmap for the Shariah film industry to evolve into a competitive, ethically-driven force within the global creative economy.
Copyright (c) 2026 Nurintan Siregar, Saifuddin Yuliar, Adam Malik Indra, Herlinda Herlinda http://creativecommons.org/licenses/by-nc/4.0
Transformational Leadership and Individual Performance in Military Personnel: The Mediating Role of Organizational Trust and Public Service Motivation
This research is driven by the difficulty of boosting the individual performance of military people, especially Babinsa in territorial units, with more complicated tasks. The purpose of this study is to analyse the effect of transformational leadership on individual performance both directly and indirectly through organizational trust and public service motivation as the mediating variables. This study adopts a quantitative technique with a population of 175 Babinsa staff in Kodim 0816/Sidoarjo. The data analysis was accomplished by the PLS-SEM technique using SmartPLS 4 software. The findings of this study show that transformational leadership has a positive and significant effect on individual performance, organizational trust, and public service motivation; organizational trust and public service motivation influence individual performance; furthermore, organizational trust and public service motivation are proven to have a positive and significant mediating effect on the relationship between transformational leadership and individual performance. Theoretically, this study has implications for the development of Social Exchange Theory and the mediating effects of organizational trust and public service motivation in military organizations. Practically, this study provides new insights for leaders in building trust and public service motivation to maximize personnel performance.
Copyright (c) 2026 Dedyk Wahyu Widodo, Suryanto Suryanto http://creativecommons.org/licenses/by-nc/4.0
The Influence of Environmental, Social, And Governance (ESG) On Asset Quality in the Banking Industry
This study examines the impact of Environmental, Social, and Governance (ESG) adoption on asset quality in Indonesian banks between 2019 and 2022. The Non-Performing Loan (NPL) ratio measures asset quality, while control variables include bank size, operating efficiency (BOPO), liquidity (LDR), capital structure (equity to total assets), economic growth (ΔGDP), and inflation. Conventional banks that are listed on the Indonesia Stock Exchange and regularly release sustainability and annual reports make up the sample. Panel data regression analysis results show that ESG considerably reduces non-performing loans (NPLs), indicating that stronger ESG regulations improve asset quality and reduce credit risk. Equity to Total Assets and BOPO also significantly influence asset quality, while other variables show no significant effects. These findings support Stakeholder Theory and Risk Management Theory by demonstrating that ESG functions as a governance and risk management mechanism that enhances banking stability. This research broadens our understanding of sustainable finance and offers useful advice for bank management and regulators looking to improve ESG implementation.
Copyright (c) 2026 Aulia Busono, Titik Mildawati, Kurnia Kurnia http://creativecommons.org/licenses/by-nc/4.0
Determinants of Purchase Decisions for Imported Packaged Food among Muslim Consumers in Kudus Regency
This research explores the upward trend in the consumption of imported packaged foods, many of which lack halal certification, alongside the higher costs associated with these imports compared to local alternatives. This situation complicates the ability of Muslim consumers in Kudus Regency to ascertain halal status and make purchases that align with their financial capabilities. This study is conducted to analyze the impact of the impact of religiosity, halal awareness, and income on the purchase decisions of imported packaged food products among Muslim consumers in Kudus Regency, both individually and collectively. The employed methodology is an explanatory quantitative technique, in which data from 100 respondents selected through purposive sampling were then analyzed using SPSS. The study demonstrates that all independent variables contribute positively and significantly to purchase decisions, both on their own and in combination, accounting for 69.9% of the dependent variable, with the remaining portion explained by factors beyond the scope of this research. This study indicates that religiosity, halal awareness, and income are significant determinants in the purchase decisions of Muslim customers for imported packaged food in Kudus Regency. Therefore, all three should be incorporated into marketing plans and halal product regulation policies.
Copyright (c) 2026 Maula Dwi Nastrilia, Agung Slamet Sukardi http://creativecommons.org/licenses/by-nc/4.0
Star Hotel Occupancy Fluctuations in Makassar: Evidence from BPS Data and Implications for Islamic Tourism Marketing
Occupancy rates of star hotels in Makassar fluctuate substantially; however, empirical patterns remain poorly documented due to the absence of systematic analysis of official data. This research gap necessitates a structured empirical investigation. This study empirically examined monthly occupancy fluctuations from March 2024 to June 2025 using secondary data from BPS (Central Bureau of Statistics). A qualitative document analysis was employed, involving month-to-month change calculations, peak and trough identification, and recovery pattern assessments. The findings revealed occupancy ranging from a peak of 59.32 percent in August 2024 to a trough of 32.30 percent in March 2025, representing a range of 27.02 percentage points. The market demonstrated rapid recovery, regaining over 70 percent of lost occupancy within one month. Notably, three months were missing from the data series. From an Islamic business ethics perspective, the sharp Ramadan trough requires fair treatment of workers and the avoidance of exploitative price hikes during peak periods such as August. Marketing strategies must uphold amanah (trustworthiness) by transparently reporting data gaps and maslahah (public interest) by ensuring promotional campaigns benefit local communities, not just hotel profits. The novelty of this study lies in integrating empirical occupancy fluctuation analysis with Islamic business ethics principles specifically justice, trustworthiness, and public interest into tourism marketing strategy, an approach absent in previous research. The study concludes that strengthening evidence-based marketing requires understanding peak, trough, and recovery patterns while improving data completeness and embedding Islamic ethical principles into every strategic decision.
Copyright (c) 2026 Fajar Rakasiwi Syamsuddin http://creativecommons.org/licenses/by-nc/4.0
Implementation of Sharia Accounting and Compliance with PSAK 409 in the Management of Zakat, Infaq, and Sedekah (ZIS) at Badan Amil Zakat Nasional (BAZNAS) of North Sumatra Province
This study aims to analyze the implementation of sharia accounting and compliance with PSAK 409 in the management of zakat, infaq, and sedekah (ZIS) funds at BAZNAS, North Sumatra Province. The study used a qualitative approach with descriptive methods to gain an in-depth understanding of the practices of recognizing, measuring, presenting, and disclosing ZIS funds. Research data were obtained through interviews, observations, and review of financial statements and other supporting documents. The results of the study indicate that, in general, BAZNAS, North Sumatra Province has implemented sharia accounting and refers to the provisions of PSAK 409 in managing ZIS funds. This implementation is supported by the use of the BAZNAS Management System (SIMBA) and the implementation of periodic internal and external audits to improve transparency and accountability in fund management. However, the implementation of PSAK 409 has not been fully optimized due to obstacles in human resource competency, limited training, and inconsistent application of internal regulations. This study concludes that increasing human resource capacity and strengthening regulations are needed to support a more optimal and sustainable implementation of PSAK 409.
Copyright (c) 2026 Saydhina Alif, Yenni Samri Juliati Nasution , Nurwani Nurwani http://creativecommons.org/licenses/by-nc/4.0
Creative Inclusive Empowerment Model for Persons with Disabilities in Rural Areas: Integrating Institutional Support, Skill Development, and Market Access
This study addresses the gap in the literature on disability empowerment by proposing a creative economy-based empowerment model that integrates institutional support, skill development, and multi-stakeholder collaboration in rural contexts. Using a qualitative approach, data were collected through in-depth interviews, observations, Focus Group Discussions (FGDs), and documentation. The findings reveal a three-tier empowerment structure (daily, monthly, and annual income programs) supported by LKS Rumah Harapan Mulya as the central institutional platform. This study proposes a Creative Inclusive Empowerment Model consisting of four components: institutional support, adaptive skill development, creative production, and market integration. Theoretically, this study extends empowerment theory by demonstrating that institutionally-driven, multi-stakeholder models yield more sustainable outcomes than individually-focused approaches. Practically, the model offers a scalable framework for inclusive rural development that can be adapted by local governments and community organizations. This research employs a qualitative field research approach. Data were collected through in-depth interviews, observations, Focus Group Discussions (FGD), and documentation. A purposive sampling technique was applied to select 15–20 key informants, including persons with disabilities, village officials, and relevant stakeholders. Data validity was ensured through source triangulation, method triangulation, and theory triangulation. The findings show that economic empowerment for persons with disabilities is structured through three main programs organized by LKS Rumah Harapan Mulya: daily income through handicraft production (doormats, splash batik, and prayer beads), monthly income through livestock and agricultural activities, and annual income through goat farming. These activities are supported by adaptive skill training, institutional mentoring, and multi-channel marketing strategies. This study contributes a Creative Inclusive Empowerment Model that highlights the critical role of institutional frameworks and stakeholder collaboration in achieving sustainable economic inclusion for persons with disabilities in rural areas.
Copyright (c) 2026 Tiara Widya Antikasari, Eny Supriati, Alwan Wibawanto http://creativecommons.org/licenses/by-nc/4.0
Enhancing Nazhir Professionalism through Capacity Building Programs: Evidence from Badan Waqaf Indonesia Medan
Waqf has great potential as an instrument of Islamic philanthropy, but its management in Indonesia is still suboptimal. In 2022, the National Waqf Index reached only 0.274, and approximately 10% of waqf assets were managed effectively. This study aims to analyze the influence of Good Waqf Governance and Nazir professionalism on optimizing waqf asset management at the Indonesian Waqf Board (BWI) in North Sumatra. An associative quantitative approach was used, involving 77 Nazirs purposively selected from 335 registered Nazirs. Data were analyzed using multiple linear regression in IBM SPSS 25 after testing for validity, reliability, and classical assumptions. The results indicate that Good Waqf Governance has a positive and significant partial effect on optimizing waqf assets (β = 0.446; sig. = 0.000), as does Nazir professionalism (β = 0.227; sig. = 0.005). Simultaneously, both variables had a significant effect (F = 28.303; sig. = 0.000) with an Adjusted R² of 0.418, meaning that 41.8% of the variation in waqf asset optimization was explained by this model. This finding emphasizes the importance of strengthening the governance system and developing Nazir capacity on an ongoing basis to increase waqf productivity.
Copyright (c) 2026 Muhammad Fikri Almajid Munthe, Yenni Samri Juliati Nasution, Lailan Syafina http://creativecommons.org/licenses/by-nc/4.0
Integrating Psychosocial and Structural Resources: The Role of Work-Life Balance and Technology Readiness in Employee Engagement
This study aims to analyze the role of work-life balance and technology readiness in improving employee engagement among PNM employees in the Cirebon region. The study employed a quantitative explanatory approach with a survey method involving 100 respondents selected through purposive sampling, specifically employees actively involved in technology-based work. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including evaluation of the measurement model and the structural model. The results showed that work-life balance had a positive and significant effect on employee engagement (β = 0.419; p < 0.05), while technology readiness had a more dominant influence (β = 0.470; p < 0.05). The R² value of 0.741 indicates that both variables explain 74.1% of the variation in employee engagement. Effect size (f²) analysis demonstrated a strong contribution from both variables. The novelty of this research lies in the integration of work-life balance as a psychosocial resource and technology readiness as a structural resource within the Job Demands-Resources (JD-R) framework. Theoretically, this research enriches human resource management studies, while practically it provides implications for microfinance institutions to strengthen work-life balance policies and digital competencies to increase employee engagement.
Copyright (c) 2026 Dewana Ananda Agsa, Ade Solahudin http://creativecommons.org/licenses/by-nc/4.0
The Influence of Understanding, Religiosity, and Culture on the Frugal Living Behavior of Generation Z in North Sumatra
This study examines the influence of understanding, religiosity, and culture on frugal living behavior among Generation Z in North Sumatra. The study addresses the increasing relevance of frugal living amid rising living costs, digital consumerism, and economic uncertainty. The novelty of this research lies in the integration of cognitive, religious, and socio-cultural dimensions to explain frugal living behavior within the context of Generation Z in North Sumatra. A quantitative approach with a causal associative design was employed. Data were collected from 100 respondents using purposive sampling and analyzed through multiple linear regression. The findings indicate that understanding, religiosity, and culture positively and significantly affect frugal living behavior, both partially and simultaneously. Culture was identified as the most dominant factor influencing frugal living practices. The model explains 65.5% of the variation in frugal living behavior. These findings imply that promoting sustainable financial behavior among Generation Z requires not only improving financial understanding but also strengthening religious values and cultural norms that encourage simplicity, self-control, and responsible consumption. This study contributes to the literature on behavioral economics and Islamic economics related to sustainable consumption behavior among young generations.
Copyright (c) 2026 Miranda Panjaitan, Marliyah Marliyah, Juliana Nasution http://creativecommons.org/licenses/by-nc/4.0
Digital Payments, Ecosystem Age, and Islamic Ethics in Cross-Provincial E-Commerce Revenue
E-commerce revenue maturity varies across Indonesian provinces, but the factors driving this variation are poorly understood in isolation. This study examined the relationship between three digital ecosystem factors ecosystem age, digital payment intensity, and sales channel profiles and e-commerce revenue maturity using a cross-sectional design with secondary data from BPS Statistik E-Commerce 2023. Canonical correlation analysis revealed that the first canonical function was significant (Rc = 0.78, p < 0.001), indicating that the three factors collectively explained a substantial proportion of variance in revenue maturity. Social commerce channel configuration contributed most strongly, followed by digital payment intensity, while ecosystem age played a supporting role. From an Islamic ethics perspective, these results require that social commerce growth and digital payment expansion uphold 'adl (justice) by ensuring equitable access for underserved provinces such as Aceh and Central Kalimantan, amanah (trustworthiness) through transparent data and honest marketing, and maslahah (public interest) by prioritizing community welfare over platform profits. The study concludes that strengthening social commerce and digital payment infrastructure is essential for e-commerce revenue maturity, and that these factors operate as an integrated system grounded in Islamic commercial ethics.
Food Security and Poverty Depth in Indonesia: Evidence from Provincial Fixed-Effects Panel Data (2019–2023)
This study examines the relationship between food security and poverty depth in Indonesia using provincial panel data from 34 provinces during 2019–2023. Poverty depth is measured using the Poverty Gap Index, while food security is represented by the Food Security Index. Using a fixed effect panel model with cluster robust standard errors, this study finds that food security has a negative but statistically insignificant effect on poverty depth. In contrast, GRDP per capita, unemployment, and social assistance expenditure significantly affect poverty depth. These findings suggest that poverty depth in Indonesia is more strongly associated with labor market conditions, the inclusiveness of economic growth, and social protection responses than with short-term changes in aggregate food security. This study contributes to the literature by shifting the focus from poverty rate to poverty depth and by examining food security as a determinant of the poverty gap at the provincial level. The findings imply that food security policies should be integrated with employment creation, inclusive growth strategies, and regionally adjusted social assistance to reduce poverty depth more effectively.
Copyright (c) 2026 Fathimah Kurniawati http://creativecommons.org/licenses/by-nc/4.0
Revisiting the Democracy– Economic Growth Nexus: A Spatial Perspective
Regional economy is influenced not only by local factors but also by neighboring factors. This study examines the effect of the Indonesia Democracy Index (IDI) on Provincial Gross Regional Domestic Products (GRDP) in Indonesia from 2016 to 2023. Using both Ordinary Least Square (OLS) and the Spatial Error Model (SEM), this study is one step forward to understanding in ordinary and spatial approach. This study has Average Years of School, Life Expectancy, Domestic Investment, Foreign Investment, Length of Road, and Population Density as control variables, the analysis finds that democracy has a statistically significant negative effect on the provincial economy. But most of the previous studies found the opposite, democracy has a positive effect on the economy. Additionally, the increasing Moran’s I values for IDI indicate a growing level of spatial dependence over time analysis. These findings highlight the importance of incorporating spatial dynamics into economic analysis, as unobserved factors associated with democratic conditions appear to be spatially correlated.
Copyright (c) 2026 Novita Rinusara http://creativecommons.org/licenses/by-nc/4.0
Determinants of MSMEs' Intention to Use Sharia Securities Crowdfunding in North Sumatra: An Extended UTAUT Approach
The digitalization of Islamic financial technology has created new financing opportunities for Micro, Small, and Medium Enterprises (MSMEs) through Sharia-based Securities Crowdfunding (SCF). Despite the growing availability of SCF platforms, MSME adoption remains low, highlighting the need to understand the behavioral determinants of intention to use these instruments. This study aims to examine the factors influencing MSMEs' intention to utilize Sharia-based SCF in North Sumatra Province by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) framework to incorporate Sharia compliance as an additional construct — representing the novelty and theoretical contribution of this study. A quantitative approach was employed, with data collected from 110 MSME respondents using a purposive sampling technique. Data analysis was conducted using multiple linear regression with SPSS version 22. The findings reveal that performance expectancy, Sharia compliance, and trust have a significant positive effect on MSMEs' intention to use Sharia-based SCF, while effort expectancy, social influence, and facilitating conditions did not show significant effects. These results underscore the importance of integrating Islamic values into technology adoption models and have practical implications for SCF platform developers, regulators, and policymakers seeking to enhance MSME participation in the Islamic capital market.
Copyright (c) 2026 Yeprian Aji Ratukarangga, Sugianto Sugianto, Muhammad Ikhsan Harahap http://creativecommons.org/licenses/by-nc/4.0
Digital Transformation and MSME Competitiveness: Examining the Mediating Effect of Innovation Management (A PLS-SEM Study in Indonesian MSMEs)
Digital transformation has become a strategic necessity for Micro, Small, and Medium Enterprises (MSMEs), particularly in emerging economies where firms face resource and managerial limitations. This study examines the influence of Information Technology Capability, Innovation Orientation, and Managerial Capability on MSME competitiveness, with Innovation Management as a mediating variable. Using a quantitative approach, data were collected from 400 MSME owners and managers in the Pasar Lama area of Tangerang City and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that organizational capabilities significantly influence both Innovation Management and MSME competitiveness. Innovation Management was found to be the strongest predictor of competitiveness and played a significant mediating role in the relationship between organizational capabilities and competitiveness. These results suggest that sustainable competitiveness in MSMEs depends not only on digital technology adoption but also on the ability to effectively manage innovation processes. This study contributes to the understanding of how innovation management strengthens MSME competitiveness during digital transformation in emerging economy contexts.
Copyright (c) 2026 Selfiyan Selfiyan, Eso Hernawan, Etty Herijawati http://creativecommons.org/licenses/by-nc/4.0
Human Resource Management Failure and Redesign in a Family-Owned Enterprise: A Case Study of Organizational Decline at PT. Mena Moria
This study examines human resource management (HRM) practices in a family-owned enterprise, PT. Mena Moria, and evaluates the firm’s strategic response to high employee turnover. The company, operating in building material distribution, experienced financial decline between 2020 and 2023. Using a qualitative case study approach, data were collected through participant observation, in-depth interviews, and document analysis. Data validity was ensured through triangulation techniques. The study involved 12 informants consisting of owners, managers, and operational employees selected through purposive sampling. The findings reveal systemic weaknesses in HRM practices, including the absence of standardized recruitment procedures, ineffective retention strategies, lack of structured training programs, inconsistent performance evaluation, inequitable compensation systems, and weak managerial communication. These deficiencies contributed significantly to both financial losses and organizational instability. This study proposes a comprehensive HRM design tailored for family businesses, emphasizing formalization, professionalization, and the establishment of a dedicated HR department. The proposed HRM design was constructed through thematic synthesis of identified HR problems and aligned with established HRM frameworks, including recruitment formalization, structured training systems, performance-based evaluation, and transparent compensation policies. The research contributes to the literature by linking informal governance in family firms with HR inefficiencies and organizational decline, offering a practical framework for sustainable HR transformation.
Copyright (c) 2026 Maria Lintang Vanesa, Suhermin Suhermin, Marsudi Lestariningsih http://creativecommons.org/licenses/by-nc/4.0
The Effect of Mudharabah Deposits and Wadiah Savings on the Profitability of BSI
This study analyzes the effect of Mudharabah Deposits and Wadiah Savings on the profitability of Bank Syariah Indonesia (BSI) for the 2021–2024 period, measured using Net Profit Margin (NPM). A quantitative approach with multiple linear regression was applied to 46 monthly observations (after outlier removal) from BSI official financial reports, with classical assumption tests conducted prior to hypothesis testing. Results show that Mudharabah Deposits have a positive and significant partial effect on profitability (t = 3.198; sig. = 0.003), as profit-sharing-based funds expand financing capacity and income generation. Wadiah Savings also exhibit a positive and significant partial effect (t = 7.131; sig. < 0.001), reflecting their role as low-cost funds that enhance cost efficiency and profit margins. Simultaneously, both variables significantly influence profitability (F = 147.172; sig. < 0.001), with a strong coefficient of determination (R² = 0.873), indicating that 87.3% of NPM variation is explained by these variables. These findings confirm that an optimal combination of profit-sharing and low-cost funding structures is critical to sustainable Islamic bank profitability. Note that the high R² may partly reflect the limited scope of the model; future studies should incorporate additional variables such as NPF, BOPO, and CAR.
Copyright (c) 2026 Nesya Aulia, Laylan Syafina, Nurwani Nurwani http://creativecommons.org/licenses/by-nc/4.0
Determinants of Students' Interest in Using BSI Cardless Withdrawal: Evidence from FEBI UINSU
Despite the growing adoption of digital banking services in Indonesia, empirical studies on the determinants of cardless withdrawal usage particularly within Islamic banking contexts remain limited. This study examines the influence of efficiency, convenience, and security on students’ interest in using the BSI Cardless Withdrawal feature, grounded in the Technology Acceptance Model (TAM). Using a quantitative survey approach, data were collected from 100 FEBI UINSU students selected through accidental sampling. Multiple linear regression analysis revealed that efficiency and security positively and significantly influenced students’ interest, while convenience did not yield a significant effect. Simultaneously, all three variables collectively had a significant positive impact. These findings contribute to the Islamic digital banking literature by highlighting that perceived security and operational efficiency are the primary drivers of cardless withdrawal adoption among young Muslim banking users, offering actionable insights for BSI in prioritizing service improvements.
Copyright (c) 2026 Saibarani Nabila, Nurwani Nurwani, Laylan Syafina http://creativecommons.org/licenses/by-nc/4.0
Determinants of Employee Commitment: The Role of Organizational Culture Adaptability and Motivation in a Digital Media Firm
This study examines the influence of organizational culture adaptability and motivation on employee commitment at CV Queensha Media Group, a digital media company operating in a highly dynamic and competitive environment. Despite extensive research on employee commitment, studies focusing on medium-sized digital media firms remain limited, particularly in the context of organizational adaptability and work motivation. Using a quantitative associative approach, data were collected from 120 employees through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that organizational culture adaptability and motivation both have a positive and significant effect on employee commitment. Motivation emerged as the strongest predictor, indicating that employees' commitment is highly influenced by both intrinsic and extrinsic motivational factors. Furthermore, the model demonstrates strong explanatory power, suggesting that organizational culture adaptability and motivation jointly play an important role in shaping employee commitment. This study contributes to the human resource management literature by extending empirical evidence from the digital media industry, a sector that has received limited scholarly attention compared to manufacturing and large-scale organizations. Practically, the findings highlight the importance of fostering a flexible organizational culture and strengthening employee motivation to sustain commitment and organizational competitiveness in rapidly changing business environments.
Copyright (c) 2026 Nadia Meiswa Nur’aulia, Siti Maryam http://creativecommons.org/licenses/by-nc/4.0
The Role of Islamic Pawnshops in Expanding Financial Access for Low-Income Communities Through Microfinancing with Murabahah and Mudharabah Contracts in Binjai City
This study examines how Islamic pawnshops (Pegadaian Syariah) in Binjai City employ a dual-contract microfinance model combining murabahah and mudharabah to advance financial inclusion among low-income and unbanked communities. Using a qualitative descriptive approach, data were gathered through in-depth interviews with four purposively selected informants (two institution employees and two financing customers), supplemented by institutional documentation and triangulation. Three key findings emerge. First, Pegadaian Syariah functions as a bridging institution, providing accessible financing that conventional banks cannot easily reach, as evidenced by consistent annual customer growth of 20–30%. Second, murabahah dominates the financing portfolio due to its transparency and fixed-installment structure, while mudharabah is deployed selectively for profit-sharing partnerships with clients whose businesses demonstrate stability a differentiation that reflects risk-sharing theory in Islamic finance. Third, financing access produces measurable welfare improvements increased inventory, income growth, and business expansion though income volatility and administrative barriers remain constraints. The study’s primary contribution is an empirically grounded dual-contract inclusion model applicable to local Islamic financial institutions. Practical implications are offered for institutional strategy, financial literacy programming, and regional policy on Islamic microfinance.
Copyright (c) 2026 Desi Elisa Fitri, Waizul Qarni, Nurul Inayah http://creativecommons.org/licenses/by-nc/4.0
Islamic Social Capital in Cooperative-Based Community Empowerment (Case Study of Makmur Mandiri Cooperative, Padangsidimpuan City)
Cooperative-based community empowerment depends not only on financial capital but also on the quality of social relations embedded in institutional practices. This study examines the role of Islamic Social Capital in community empowerment at the Makmur Mandiri Savings and Loan Cooperative, Padangsidimpuan City. Using a qualitative case study approach, data were collected through interviews, observation, and documentation. Findings reveal that the cooperative has operated stably and delivered tangible economic benefits through flexible capital access. Three core Islamic values underpin its social fabric: amanah (trustworthiness), reflected in transparent and accountable management; ukhuwah (brotherhood), expressed through sustained social bonds between managers and members; and ta‘awun (mutual assistance), manifested in economic and social support during hardship. Theoretically, this study extends Islamic Social Capital theory by demonstrating its operational mechanisms within a cooperative institution. Practically, it provides a replicable model for embedding Islamic values into cooperative governance to enhance sustainable member empowerment. These findings contribute to the limited literature on Islamic social capital in savings and loan cooperatives, particularly in the local context of North Sumatra.
Copyright (c) 2026 Anggi Rizkina Sari Siregar, Marliyah Marliyah, Juliana Nasution http://creativecommons.org/licenses/by-nc/4.0
Marketing Strategy Analysis of Multipurpose Motorcycle Financing Products to Achieve Sharia Banking Sustainability at Bank Sumut KCP Syariah Rantauprapat
This study aims to analyze the marketing strategy of Multipurpose Motorcycle Financing products in achieving Islamic banking sustainability at Bank Sumut KCP Syariah Rantauprapat. The research employed a descriptive qualitative approach using primary data collected through interviews, observations, questionnaires, and documentation. Informants consisted of branch management, financing officers, administrative staff, and customers selected through purposive sampling. Data were analyzed using SWOT analysis supported by the IFAS, EFAS, IE Matrix, and Cartesian SWOT Diagram. The results show that the bank is positioned in Quadrant I (aggressive growth strategy) with an IFAS score of 3.43 and an EFAS score of 3.49. Key strengths include the implementation of murabahah contracts in accordance with sharia principles, a strong institutional image, and quality customer service. Major opportunities arise from a clear target market, cross-selling potential, and digital marketing utilization. However, challenges remain, including limited marketing personnel, restricted customer segmentation, and low public literacy regarding Islamic finance. Based on the SWOT analysis, the recommended strategies include optimizing cross-selling activities, strengthening murabahah-based differentiation, enhancing service quality, and integrating digital marketing with Islamic financial literacy programs. These strategies are expected to strengthen financing growth, expand market share, and support the long-term sustainability of Islamic banking operations.
Copyright (c) 2026 Nurul Syafriani, Kamilah Kamilah, Aqwa Naser Daulay http://creativecommons.org/licenses/by-nc/4.0
Determinants of Taxpayer Compliance: The Role of Coretax, Socialization, Sanctions, and Risk Preference Moderation
This study investigates how Coretax, tax socialization, and tax sanctions influence individual taxpayer compliance, while also assessing the potential moderating role of risk preference in these relationships. Employing a quantitative approach, data were obtained from questionnaires completed by 379 individual taxpayers registered at KPP Pratama Indramayu, and the resulting data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4. The results indicate that Coretax utilization and tax socialization have positive and significant effects on taxpayer compliance, whereas tax sanctions do not significantly influence compliance. Furthermore, risk preference is also found to significantly weaken the positive relationships between Coretax utilization and compliance, as well as between tax socialization and compliance, although it does not moderate the link between tax sanctions and compliance. This research adds to the taxation literature by extending the Theory of Planned Behavior through the incorporation of risk preference as a behavioral factor influencing the effectiveness of digital taxation systems and tax education initiatives. The findings also provide practical insights for tax authorities in designing more targeted compliance strategies.
Copyright (c) 2026 Nadya Nurkhasanah, Agung Yulianto, Nelia Fariani Siregar http://creativecommons.org/licenses/by-nc/4.0
Determinants and Theoretical Perspectives of Stock Investment Decisions: A Systematic Review
Background: Stock investment decision-making is a complex process influenced not only by rational economic considerations but also by psychological, behavioral, and contextual factors. Although numerous studies have examined various determinants of investment decisions, the existing literature remains fragmented and lacks an integrated synthesis that systematically maps the key factors and theoretical frameworks influencing investor behavior. Purpose: This study aims to systematically identify, synthaResearch on stock investment decisions continues to evolve, yet existing findings remain scattered and address determining factors in isolation. This study aims to identify, map, and synthesize the factors that influence stock investment decisions. The method used is a Systematic Literature Review (SLR) following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Data were obtained from the Scopus database, yielding 97 articles that met the inclusion criteria for analysis. The results indicate that stock investment decisions are influenced by six main dimensions: behavioral biases, financial literacy, psychological characteristics, external and contextual factors, demographic characteristics, and values and religiosity. The findings also suggest that the Behavioral Finance perspective dominates the literature in explaining investor behavior. The contribution of this study is the development of an integrated conceptual framework that unifies the various determinants of stock investment decisions, which were previously fragmented in the literature. The research results can serve as a foundation for the development of theory and further research on investment behavior.esize, and map the major determinants and theoretical perspectives influencing stock investment decisions by integrating findings from previous empirical studies. Design/methodology/approach: This study employs a Systematic Literature Review (SLR) based on the PRISMA framework. Literature was retrieved from the Scopus database using structured keyword queries, resulting in 97 peer-reviewed articles published between 2015 and 2026 included in the analysis. Findings/Result: The findings reveal that stock investment decisions are shaped by a complex interaction of multiple determinants. The review identifies six major dimensions that consistently influence investment decisions: behavioral biases, financial literacy and knowledge, psychological and personal traits, external and contextual factors, demographic variables, and values and religiosity. Among these, behavioral biases particularly overconfidence, herding behavior, and heuristic-driven decision-making emerge as dominant determinants. The results also highlight a growing research trend integrating digital and social influences, such as social media and online investor communities, into the analysis of investment behavior. Conclusion: The study concludes that stock investment decisions are multidimensional and context-dependent, extending beyond traditional rational financial models. Understanding the interaction between psychological, informational, and socio-cultural factors is essential for explaining investor behavior and improving the quality of investment decision-making in modern capital markets. Originality/value (State of the art): This study contributes to the literature by providing a comprehensive synthesis and conceptual mapping of determinants influencing stock investment decisions through a systematic review of recent research. By integrating behavioral, psychological, and contextual perspectives into a unified framework, this research offers a holistic understanding of investor behavior and highlights emerging research directions, particularly the role of digital ecosystems and social influences in shaping investment decisions.
Copyright (c) 2026 Rifa Haenun Alya, Suhendi Suhendi, Muchamad Bachtiar http://creativecommons.org/licenses/by-nc/4.0
Assessing the Success of Partnership-Based Food Security Programs through the Maqasid al-Sharia Framework: A Case Study of Farmer Groups in Percut Sei Tuan
This study aims to analyze the implementation of a food security program through farmer group partnerships in Percut Sei Tuan Subdistrict based on the principles of Maqasid al-Sharia. The research employed a qualitative descriptive approach, with data collected through interviews, observations, and documentation studies involving informants engaged in the implementation of the food security program. The findings reveal that the food security program, implemented through collaboration between the government and farmer groups, has successfully increased agricultural productivity, food availability, farmers’ knowledge of more effective cultivation techniques, and the income of farmer group members. These improvements have positively contributed to the welfare of farming households and the sustainability of agricultural activities. In addition, the program has encouraged better agricultural land management through mentoring, extension services, and the utilization of available agricultural facilities and infrastructure. From the perspective of Maqasid al-Sharia, the success of the program is consistent with the principles of preserving religion (hifz al-din), preserving life (hifz al-nafs), preserving intellect (hifz al-aql), preserving lineage (hifz al-nasl), and preserving wealth (hifz al-mal). Therefore, the food security program implemented through farmer group partnerships not only enhances economic outcomes but also contributes to public welfare (maslahah), social well-being, and the sustainability of community life.
Copyright (c) 2026 Nurhalizah Pasha, Nurbaiti Nurbaiti, Rahmi Syahriza http://creativecommons.org/licenses/by-nc/4.0
Anchovy Business Development Strategy: Islamic Economic Review (Case Study of Pasar Teradam Village, Barus District)
This study explores the development strategies of the anchovy business in Pasar Terandam Village, Barus District, Central Tapanuli Regency, from the perspective of Islamic economics. Although the business has great potential due to abundant marine resources and stable market demand, it still faces various challenges, such as limited capital, the absence of cooperatives, traditional processing technology, and the lack of application of Islamic economic principles. In addition, external factors such as climate change, market competition, and shifting consumer preferences pose further threats. This research employs a qualitative approach with SWOT analysis to identify strengths, weaknesses, opportunities, and threats, which are then integrated with Islamic economic values such as justice, solidarity, welfare, and sustainability. The findings indicate that relevant strategies include establishing Islamic cooperatives, improving access to Sharia-compliant financing, providing business management training based on Islamic values, innovating products and digital marketing, and applying fair profit distribution. These strategies are expected to support sustainable development of the anchovy business while enhancing the welfare of the local community.
Copyright (c) 2026 Nurbaiti Tanjung, Atika Atika, Nur Ahmadi Bi Rahmani http://creativecommons.org/licenses/by-nc/4.0
Determinants of Tax Compliance in Digital Tax Systems: The Roles of Readiness, Literacy, Ethics, and Trust
Digital transformation in Indonesia’s taxation system is essential to enhancing administrative effectiveness, transparency, and taxpayer compliance. However, the adoption of digital tax services continues to face challenges related to digital readiness, tax literacy, and ethical considerations. Although these elements have been studied separately in the past, little study has looked at their combined influence on trust in digital taxation systems and tax compliance. This investigation looks into the consequences of ethical perceptions, digital tax literacy, and digital readiness on taxpayers’ trust in digital taxation systems and examines the mediating role of trust in promoting tax compliance. The study’s novelty lies in integrating these factors into a single conceptual model with trust as a mediator. A quantitative approach was employed using an online survey of taxpayers utilizing digital tax services in Jakarta. The data were analysed using Structural Equation Modelling (SEM) with SmartPLS. The results reveal that digital readiness and digital tax literacy positively influence tax compliance, whereas ethical perceptions do not have a significant direct effect. Moreover, trust in the digital taxation system does not mediate the correlations between the tax compliance and the independent variables. These findings contribute to the development of digital models of tax compliance and provide useful information for legislators seeking to enhance taxpayers’ digital capabilities.
Copyright (c) 2026 Ernie Riswandari, Theresia Olivia, Jennifer Enny Leticia, Rini Kus Tresno Ningsih http://creativecommons.org/licenses/by-nc/4.0
Strategy for Developing Halal-Certified MSMEs (Case Study of MSMEs in Percut Sei Tuan District)
Halal certification is a crucial instrument for the development of Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector. This study aims to evaluate the MSME development approach based on halal certification in Percut Sei Tuan District using descriptive qualitative methods. The study involved five culinary MSME actors and one halal certification facilitator as key informants, with data collected from October 2024 to January 2025. Information was collected through observation, interviews with MSMEs and halal certification facilitators, and document review. Data processing was conducted using a SWOT analysis approach to identify internal and external factors influencing the implementation of halal certification. The findings of this study indicate that MSMEs have advantages in the form of using halal raw materials and existing consumer trust, but still have weaknesses in terms of administrative understanding and limited resources. On the other hand, increasing public awareness of halal products and support from government policies can present valuable opportunities, although business competition and legal changes remain challenges. This study concludes that halal certification plays a role not only in fulfilling regulations but also as a strategic step to increase the competitiveness and sustainability of MSMEs if supported by mentoring and capacity building for business actors.
Copyright (c) 2026 Nur Hamidah, Muhammad Ikhsan Harahap, Imsar Imsar http://creativecommons.org/licenses/by-nc/4.0
Analysis of the Implementation of Green Financing at PT Bank Syariah Indonesia Tbk in Supporting the National Net Zero Emission Target
Indonesia's commitment to achieving Net Zero Emission (NZE) by 2060 requires the active involvement of all sectors, including the financial sector. Islamic banking has a strategic role through the implementation of green financing that aligns with sustainability principles and the maqashid of Sharia. This study aims to analyze the implementation of green financing in Bank Syariah Indonesia in supporting the national net zero emission target. The research method used is qualitative descriptive with a case study approach. The data obtained in this study consisted of documentation studies of annual reports, sustainability reports, sustainable financing policies, and official publications available on the BSI website for the period 2023-2025. The results of the study indicate that Bank Syariah Indonesia has implemented green financing through the provision of sustainable financing in the renewable energy sector, eco-efficient products, sustainable land management, as well as financing for environmentally-oriented micro, small, and medium enterprises. This study concludes that the implementation of green financing at Bank Syariah Indonesia plays an important role in supporting national net-zero emission targets, although there are still various challenges in its implementation.
Copyright (c) 2026 Muhammad Aldi Pratama, Tuti Anggraini, Wahyu Syarvina http://creativecommons.org/licenses/by-nc/4.0
Strategy to Improve Motor Vehicle Tax Collection in the Effectiveness and Efficiency of Tax Management at UPT Samsat Pangkalan Brandan
This study aims to analyze the effectiveness and efficiency of Motor Vehicle Tax (PKB) management and to formulate strategies for increasing PKB revenue at the Pangkalan Brandan Samsat Technical Implementation Unit (UPT). Motor Vehicle Tax is a source of Locally-Generated Revenue (PAD) that plays a crucial role in funding regional development. However, implementation faces various obstacles—such as tax arrears, low taxpayer compliance, and limitations in service facilities and human resources—that can hinder the optimization of PKB revenue.This study employs a descriptive method using both quantitative and qualitative approaches. Secondary data were utilized, comprising PKB revenue targets and realized figures, as well as routine expenditure data for the Pangkalan Brandan Samsat UPT from 2020 to 2025. Data analysis techniques included effectiveness ratio analysis, efficiency ratio analysis, and SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis. The results indicate that the effectiveness of PKB revenue collection fluctuated between 2020 and 2025 but generally fell into the "highly effective" category. The effectiveness rates were 124.6%, 102.8%, 113.5%, 84.9%, 87.2%, and 121.5%, respectively. Meanwhile, the efficiency of PKB collection fell into the "efficient" category, with ratios of 24.7%, 25.6%, 26.4%, 28.4%, 31.2%, and 37.6%. The SWOT analysis reveals that the Pangkalan Brandan Samsat UPT possesses strengths—specifically a clear legal basis and a sound service system—but faces weaknesses regarding limited facilities and human resources. Available opportunities include the utilization of digital technology and collaboration with relevant agencies, while threats include low public awareness and high levels of tax arrears. Therefore, a strategy comprising increased outreach, the optimization of digital services, and strengthened inter-agency coordination is required to sustainably boost Motor Vehicle Tax (PKB) revenue.
Copyright (c) 2026 Aura Azzahra, Muhammad Lathief Ilhamy Nasution , Tuti Anggraini http://creativecommons.org/licenses/by-nc/4.0
Determinants of Financial Reporting Quality: The Role of Information Technology Moderation in Local Government
This study aims to analyze the influence of human resource competencies and internal control systems on the quality of local government financial statements, with the use of information technology as a moderation variable. The research was motivated by the inconsistency of previous research findings (research gap), where some studies proved the positive influence of competence and SPI on the quality of reports, while other studies showed that competence had no effect without adequate technological support. This research comes with the novelty of integrating agency theory, stewardship theory, and institutional theory and placing the use of information technology as a moderation variable that has not been tested simultaneously in one model, especially in the Eastern Indonesia region. The research was conducted on the Regional Apparatus Organization (OPD) of Baubau City with a population of 120 employees who carry out accounting or financial administration functions as respondents. The purposive sampling technique is used to ensure that respondents meet the criteria and have a deep understanding of the regional financial reporting process. The data analysis method uses a quantitative approach with Moderated Regression Analysis (MRA) through SPSS version 27. The results of the study show that the competence of human resources and SPI partially has a positive and significant effect on the quality of financial statements. The interaction test proves that the use of information technology significantly strengthens the influence of HR and SPI competencies on the quality of financial statements. The contribution of this research is to provide empirical evidence that synergy between competent apparatus, a robust control system, and efficient integration of information technology is able to optimize the quality of local government financial statements, while enriching the public sector accounting literature with a technology moderation model in the context of archipelago regional government that is rarely studied.
Copyright (c) 2026 Vera Demayu Putri, La Ode Anto, Intihanah Intihanah http://creativecommons.org/licenses/by-nc/4.0
The Effect of E-Service Quality on E-Loyalty Mediated by E-Satisfaction and E-Trust on the Transjatim-Ajaib E-Ticket Application Using the SEM-PLS Approach
The development of digital technology encourages transportation service providers to improve the quality of service through the implementation of an electronic system, the Transjatim-Ajaib e-ticket application. This study aims to analyze the influence of e-service quality on e-loyalty with e-satisfaction and e-trust as mediation variables. The research uses a quantitative approach with purposive sampling techniques in data collection. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) using the SmartPLS 4.0 application. The results of the study show that e-service quality has a positive and significant effect on e-loyalty, e-satisfaction, and e-trust. Furthermore, e-satisfaction and e-trust have been proven to have a positive and significant effect on e-loyalty. Indirect effect testing showed that e-trust and e-satisfaction were able to mediate the influence of e-service quality on e-loyalty significantly. However, the role of e-satisfaction mediation is relatively smaller than that of e-trust. These findings indicate that improving the quality of electronic services, especially in the aspects of ease of use, system reliability, transaction security, and information accuracy, can strengthen user trust and satisfaction thereby encouraging the formation of customer loyalty to the TransJatim-Ajaib e-ticket application.
Ery Tri Djatmika Rudijanto Wahyu Wardhana
Copyright (c) 2026 Rizki Amalia Utami, Ery Tri Djatmika Rudijanto Wahyu Wardhana, Agus Hermawan http://creativecommons.org/licenses/by-nc/4.0
Analysis of the Influence of Agricultural Product Yields, Income and Zakat Awareness on Compliance in Paying Agricultural Zakat (Case Study of Farmers in Lingga Julu Village, Karo Regency)
This study was conducted to analyze and measure the influence of agricultural production, income level, and zakat awareness on the community’s compliance with the obligation to pay agricultural zakat in Lingga Julu Village, Karo Regency. Data analysis in this study utilized multiple linear regression with the assistance of IBM SPSS Statistics software. Based on the test results, an Adjusted R-Square value of 0.419 or 41,9% was obtained. This value indicates that the variables of agricultural production, income, and zakat awareness account for 41,9% of the variation in compliance with paying agricultural zakat, while the remaining 58,1% is influenced by other factors outside the scope of this study. At a 95% confidence level with a 5% significance level, the results of the partial tests show that agricultural production, income, and zakat awareness each have a positive and significant effect on zakat payment compliance. Furthermore, the results of the simultaneous test showed an F-calculated value of 15.166 > F-table 2.769 with a significance value of 0.000 < 0.05, indicating that these three variables collectively have a significant effect on the community’s compliance with paying agricultural zakat.
Copyright (c) 2026 Asryatun Nisa Br Ginting, Waizul Qarni, Rahmi Syahriza http://creativecommons.org/licenses/by-nc/4.0
The Influence of Technology Adoption, Sharia Financial Behavior, Pocket Money, and Social Environment on Halal Lifestyle (Case Study of Febi UINSU Students)
The rapid development of digital technology has significantly transformed consumption patterns and financial behavior in society, particularly among university students. At the same time, increasing awareness of Islamic principles has encouraged the adoption of a halal lifestyle in various aspects of daily life. This study aims to analyze the influence of technology adoption, Islamic financial behavior, allowance, and social environment on the halal lifestyle of students at the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra (FEBI UINSU). This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 students, selected from a total active population of approximately 4,300 FEBI UINSU students using the Slovin sampling technique with a 10% margin of error. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that technology adoption, Islamic financial behavior, allowance, and social environment have a positive and significant influence on students' halal lifestyle. Among these variables, the social environment was found to be the most dominant factor affecting the implementation of a halal lifestyle. Furthermore, all four variables simultaneously exert a significant influence on students' halal lifestyle. These findings suggest that the effective utilization of technology, the application of Islamic financial principles, proper allowance management, and a supportive social environment can enhance the adoption of a halal lifestyle among university students.
Copyright (c) 2026 Ezika Aquilera Sitio, Rahmi Syahriza, Imsar Imsar http://creativecommons.org/licenses/by-nc/4.0
Analysis of Financing, Working Capital and Business Management in Improving Family Welfare in Kedai Durian Village
This study aims to analyze the role of financing, working capital, and business management in improving family welfare in Kedai Durian Village. Using a descriptive qualitative approach, data were collected through in-depth interviews with 10 informants who are active BMT customers. The number of informants was determined based on data saturation, where no new themes emerged after the eighth interview. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that BMT financing significantly strengthened working capital, enabling inventory expansion, equipment purchase, and increased production capacity. Business management improvements measured through indicators such as financial record-keeping, stock planning, and customer service quality emerged organically as businesses grew. Family welfare improvements were multidimensional: economically, informants reported stable income enabling fulfillment of basic household needs, children's education, and savings; socially, business owners expanded community networks; and spiritually, all informants expressed inner peace from Sharia-compliant, interest-free financing aligned with Maqasid al-Shariah values. BMT financing thus functions as an integrated instrument of Islamic economic empowerment.
Copyright (c) 2026 Cindy Alya Tantri, Muhammad Ikhsan Harahap, Muhammad Lathief Ilhamy Nasution http://creativecommons.org/licenses/by-nc/4.0
The Effect of Workload and Job Stress on Nurse Burnout in Kuningan Regency: An Integrated JD-R and Transactional Theory Perspective
to increasing job demands and psychological pressures. This study aims to examine the effects of workload and job stress on nurse burnout in Kuningan Regency through an integrated Job Demands–Resources (JD-R) and Transactional Theory perspective. A quantitative associative approach was employed, involving 106 nurses as respondents. Data were collected using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that both workload and job stress have significant positive effects on nurse burnout, with workload emerging as the more dominant predictor. Collectively, these variables explain a substantial proportion of burnout, highlighting the important role of both job demands and psychological stress in shaping nurses' well-being. The results suggest that burnout develops not from a single factor but from the interaction between excessive work demands and prolonged psychological strain. This study contributes theoretically by strengthening the integration of JD-R Theory and the Transactional Theory of Stress and Coping in explaining burnout among nurses. Empirically, it provides a more comprehensive understanding of burnout through the simultaneous examination of workload and job stress. Practically, the findings emphasize the need for healthcare institutions to implement integrated workload management and stress reduction strategies to improve nurse well-being and healthcare service quality.
Copyright (c) 2026 Angga Wisnu Tio Octora, Dharliana Hardjowikarto, Juwita Juwita http://creativecommons.org/licenses/by-nc/4.0
Artificial Intelligence, Employee Performance, and Career Development: A Mechanism-Based Systematic Review and Integrative Framework
Workplace adoption of artificial intelligence (AI) has accelerated sharply, yet research examines its effects on employee performance and on career development separately, leaving the connecting mechanisms unmapped. This study synthesizes how AI shapes both outcomes simultaneously and the conditions governing the direction of its effects. Following PRISMA 2020 and combining the CIMO and PEO frameworks, a Scopus search retrieved 195 documents, of which 63 studies (2019–2025; 6,889 respondents) met eligibility and quality-appraisal criteria (JBI; ROBIS); findings were integrated through thematic synthesis. The literature proves data-rich but framework-poor: 81.0% of studies lack an explicit theoretical anchor and 71.4% treat AI as monolithic. Four performance pathways (skill enhancement, motivational, knowledge augmentation, stress–threat) and three career-pathway clusters emerge, with trust in AI, AI literacy, and supervisory support determining whether AI augments or disrupts; the same exposure can produce opposite effects. The study proposes a provisional integrative framework linking the two domains through career adaptability and outlines six priority research directions for HRM theory, practice, and policy in developing economies.
Copyright (c) 2026 Achmad Mudakir, Janah Sojanah, Rofi Rofaida http://creativecommons.org/licenses/by-nc/4.0
The Influence of Self-Efficacy, Sharia Financial Literacy and Social Influence on Entrepreneurial Decisions (Case Study of PUSKIIBI UMSU)
Entrepreneurial decisions are influenced by various internal and external factors, such as self-confidence, understanding of financial management, and social support. This study aims to analyze the influence of self-efficacy, Islamic financial literacy, and social influence on the entrepreneurial decisions of students at the Center for Entrepreneurship, Innovation, and Business Incubator (PUSKIIBI) at the University of Muhammadiyah North Sumatra. This study used a quantitative approach with an explanatory research method. The study population was 50 active student members of PUSKIIBI UMSU using a total sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS). The results showed that Islamic financial literacy and self-efficacy had a positive and significant effect on entrepreneurial decisions, with Islamic financial literacy as the most dominant variable. Conversely, social influence did not have a significant effect on entrepreneurial decision. The research model was able to explain 62.3% of the variation in entrepreneurial decision. This study confirms that strengthening students' internal factors is more effective in encouraging entrepreneurial decisions. In an incubation ecosystem, internal readiness both cognitive (Sharia financial literacy) and psychological (self-efficacy) proves far more decisive in translating entrepreneurial intent into actual decisions than external social pressure or peer influence.
Copyright (c) 2026 Anisa Madani Nasution, Zuhrinal M Nawawi, Nursantri Yanti http://creativecommons.org/licenses/by-nc/4.0
Analysis of the Principles of Trust and Fund Accounting in Encouraging Transparency and Accountability in Zakat Management: A Case Study of BAZNAS Medan
This study examines the integration of the amanah principle and Fund Accounting in enhancing transparency, accountability, and public trust in zakat management at BAZNAS Medan. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman model with source and method triangulation to ensure validity. The findings reveal that the amanah principle is implemented not only as a moral and spiritual value but also through institutional practices, including strict standard operating procedures, dual control mechanisms, internal audits, and transparent reporting. Transparency is applied gradually, with some reports published online and others provided upon formal request. The implementation of Fund Accounting enables the clear separation of zakat, infaq, sadaqah, amil, and other social funds in accordance with PSAK 109, PSAK 401 and PSAK 409, thereby strengthening financial accountability. The synergy between amanah and Fund Accounting has increased muzakki trust, improved financial supervision, and supported the effectiveness of zakat distribution programs in enhancing mustahik welfare. Although challenges remain in human resources and information technology, BAZNAS Medan demonstrates good zakat governance. Nevertheless, the study identifies a critical transparency gap, wherein the tiered disclosure policy requiring formal requests for certain financial reports represents an institutional limitation that constrains the achievement of full public trust and demands strategic digitalization to bridge the gap between procedural accountability and substantive transparency in the modern era.
Copyright (c) 2026 Diah Hanifah Daulay, Juliana Nasution, Nur Ahmadi Bi Rahmani http://creativecommons.org/licenses/by-nc/4.0
The Application of the Principles of Transparency, Accountability, and the Concept of the Value of Money in the Financial Management of the Pujimulio Sunggal Village Government
This study aims to analyze the implementation of the principles of transparency, accountability, and Value for Money in the financial management of the Pujimulyo Village Government, Sunggal Subdistrict. Effective village financial governance is essential to ensure responsible public administration, strengthen public trust, and optimize the utilization of public resources for community welfare. This research employed a descriptive-analytical method with a predominantly qualitative approach, supported by quantitative budget data analysis. Secondary data were collected from the Village Revenue and Expenditure Budget (APBDes), the Village Government Work Plan (RKPDes), and publicly available financial documents for the 2024–2025 fiscal years. The analysis was conducted by first calculating the Value for Money ratios (economy, efficiency, and effectiveness) and subsequently interpreting the results qualitatively to evaluate the implementation of transparency, accountability, and governance practices in village financial management. The findings indicate that the economic and efficiency ratios improved from 103.98% in 2024 to 92.22% in 2025, reflecting better budget control and resource utilization. The effectiveness ratio remained stable at 90%, indicating that most development programs were implemented according to plan. Although transparency has been demonstrated through the publication of village financial infographics and accountability has generally been reflected in the implementation of planned programs, the completeness of financial information and the quality of performance reporting still require improvement. Overall, the study concludes that the principles of transparency, accountability, and Value for Money have been implemented reasonably well in the financial management of Pujimulyo Village, although further improvements are needed to strengthen governance quality and maximize public value.
Copyright (c) 2026 Nazwa Sabina Nasution, Nur Ahmadi Bi Rahmani, Annio Indah Lestari Nasution http://creativecommons.org/licenses/by-nc/4.0
Implementation and Effectiveness of Risk Management for Organizing Umrah Worship in an Era of Global Economic Uncertainty: Case Study of Travel Maha Tour
This study examines the implementation and effectiveness of risk management in organizing Umrah pilgrimage services amid global economic uncertainty through a case study of Travel Maha Tour. Global economic challenges, including exchange rate volatility, inflation, rising international transportation costs, and changes in cross-border policies, have significantly influenced the Umrah travel industry and increased operational risks. A qualitative case study approach was employed, with data collected through in-depth interviews, observation, and documentation. The informants consisted of the Operational Manager and Financial Manager of Travel Maha Tour, who were directly involved in managing operational and financial risks. Data were analyzed using descriptive techniques involving data reduction, data presentation, and conclusion drawing, while validity was ensured through source and method triangulation. The findings reveal that Travel Maha Tour has implemented comprehensive risk management by identifying key operational and financial risks, including currency fluctuations, flight schedule changes, visa delays, rising operational costs, and challenges related to pilgrims’ Umrah savings programs. To mitigate these risks, the company adopted several strategies, such as prudent budget management, reserve fund allocation, diversification of business partners, flexible payment policies, and strengthened internal communication and coordination. The implementation of these measures proved effective in maintaining service quality and operational sustainability. During the period of economic uncertainty from 2022 to 2024, Travel Maha Tour consistently fulfilled its departure quotas without imposing additional costs on pilgrims despite significant Rupiah exchange rate fluctuations. These findings indicate that effective risk management plays a crucial role in ensuring business resilience and protecting pilgrims’ financial interests during periods of global economic instability.
Copyright (c) 2026 Mutia Salwa Hutauruk, Ahmad Perdana Indra, Tuti Anggraini http://creativecommons.org/licenses/by-nc/4.0
Factors Affecting Sharia Insurance Acceptance Among the Community in Mandailing Natal
Sharia insurance is a type of financial safeguard that adheres to Islamic principles. Despite Mandailing Natal Regency having a significant Muslim demographic and various Islamic financial entities, there is still a relatively modest interest in sharia insurance among the populace. This research aims to analyze how religion and knowledge of Islamic finance influence the acceptance of sharia insurance within the community of Mandailing Natal Regency. The study employs a quantitative approach, utilizing purposive sampling with 100 participants. For data evaluation, techniques such as validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and determination coefficient are conducted using SPSS software. The study's results indicate that both religiosity and Islamic financial literacy considerably and positively affect the acceptance of sharia insurance, both independently and collectively. Additionally, the impact of Islamic financial literacy is shown to be greater than that of religiosity, suggesting that comprehension of sharia insurance's concepts, agreements, advantages, and processes is crucial for enhancing public acceptance. These findings imply that enhancing education and literacy regarding Islamic finance should be prioritized by insurance companies, Islamic financial institutions, and local authorities to promote greater acceptance of Islamic insurance offerings.
Copyright (c) 2026 Sandi Nugraha, Muhammad Ikhsan Harahap, Tri Inda Fadhila Rahma http://creativecommons.org/licenses/by-nc/4.0
Digital-Based Business Sustainability Strategy for MSMEs in Medan City
This study evaluates digital-based business sustainability strategies among Micro, Small, and Medium Enterprises (MSMEs) in Medan City and identifies internal and external factors affecting business resilience. Using a qualitative descriptive approach, data were collected through in-depth interviews with five MSME owners/managers, supported by observations and documentation. Data validity was ensured through source triangulation and member checking. The analysis employed SWOT analysis along with the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices. The results indicate that digital adoption among MSMEs is still developing. While most businesses utilize social media and online marketplaces, digital technology has not yet been fully integrated into comprehensive business strategies. The IFE score of 2.50 reflects a moderate internal condition, with strengths in product innovation and operational flexibility, but weaknesses in digital literacy and human resource capabilities. The EFE score of 2.95 shows that MSMEs are relatively responsive to external opportunities, particularly the rapid growth of e-commerce and evolving consumer behavior. SWOT analysis places MSMEs in Quadrant II (Weakness–Opportunities), indicating that significant external opportunities are not yet supported by adequate internal capacities. Accordingly, a turnaround (WO) strategy is recommended, emphasizing the utilization of digital opportunities to address internal weaknesses through improving digital literacy, enhancing workforce competencies, and integrating technology into business operations. The study concludes that digitalization is a key driver of business sustainability. However, its effectiveness depends on strengthening internal capabilities and implementing adaptive strategies that enable MSMEs to achieve long-term sustainable growth and maintain competitiveness in an increasingly digital business environment.
Copyright (c) 2026 Abdu Rahman Hakim, Muhammad Ikhsan Harahap , Nur Ahmadi Bi Rahmani http://creativecommons.org/licenses/by-nc/4.0
The Role of Digital Mindset in Mediating the Relationship Between Dynamic Managerial Capabilities and Strategic Leadership in Indonesian Startups
High failure rates among Indonesian startups often stem from weak strategic planning and an inability to navigate rapid technological shifts. This study investigates the mediating role of a digital mindset in the relationship between dynamic managerial capabilities and strategic leadership. A quantitative explanatory design was employed, utilizing data from 100 startup managers collected via LinkedIn and Google Forms. Analysis using multiple regression and the PROCESS Macro reveals that while dynamic managerial capabilities do not directly impact strategic leadership significantly, they exert a profound influence on developing a digital mindset. Digital mindset serves as a full mediator, effectively translating managerial resources into impactful leadership behaviors and explaining 50.9% of the variation in strategic leadership. These findings contribute to the Upper Echelons Theory by highlighting that managerial skills in the digital era remain latent unless filtered through a technology-oriented cognitive framework. Practical results offer a roadmap for founders to prioritize mental adaptability and digital experimentation to ensure long-term organizational sustainability
Copyright (c) 2026 Vincentia Heryani Septyaningrum, Siti Aulia Chairunisa, Dony Nickolas http://creativecommons.org/licenses/by-nc/4.0
The Influence of Seafaring Experience, Fishermen's Productive Assets and Livelihood Diversification on Fishermen's Welfare in Singkuang Village, Mandailing Natal Regency
This study examines the effects of seafaring experience and productive assets on fishermen’s welfare, with livelihood diversification serving as an intervening variable. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires administered to 98 fishermen in Singkuang Village, Mandailing Natal Regency. The findings reveal that seafaring experience and productive assets have positive and significant effects on livelihood diversification and fishermen’s welfare. Livelihood diversification also has a positive and significant effect on fishermen’s welfare (β = 0.293, p < 0.001). Furthermore, productive assets significantly influence livelihood diversification (β = 0.347, p < 0.001) and fishermen’s welfare (β = 0.441, p < 0.001), while seafaring experience significantly affects livelihood diversification (β = 0.392, p < 0.001) and fishermen’s welfare (β = 0.366, p < 0.001). The structural model demonstrates substantial explanatory power, with an R² value of 0.440 for livelihood diversification and 0.794 for fishermen’s welfare, indicating that the model explains 79.4% of the variance in fishermen’s welfare. These findings suggest that enhancing fishermen’s work experience, strengthening productive assets, and promoting livelihood diversification are effective strategies for improving the sustainable welfare of coastal fishing households.
Copyright (c) 2026 Willia Wahyuni, Imsar Imsar, M. Syahbudi http://creativecommons.org/licenses/by-nc/4.0
The Influence of Price Perception, Religiosity, and Halal Label on Online Purchase Decisions of Skintific Halal Skincare (Case Study on UINSU Students)
This study aims to examine the influence of price perception, religiosity, and halal labels on the online purchasing decisions of Skintific halal skincare products among students at Universitas Islam Negeri Sumatera Utara (UINSU). This research employed a quantitative approach using a survey method. The study involved 100 active UINSU students selected through purposive sampling, consisting of respondents who had purchased Skintific halal skincare products online. Data were collected using a structured questionnaire and analyzed through multiple linear regression with the assistance of SPSS 25 software. The findings indicate that price perception, religiosity, and halal labels have a positive and significant effect on online purchasing decisions, both partially and simultaneously. Price perception emerged as the most dominant predictor of purchasing decisions, as indicated by the highest regression coefficient (B = 0.427) and the largest t-value (t = 12.241; p < 0.001), followed by religiosity (B = 0.272; t = 7.352) and halal labels (B = 0.243; t = 7.003). Furthermore, the coefficient of determination (R² = 0.797) indicates that 79.7% of the variance in purchasing decisions is explained by the three independent variables, while the remaining 20.3% is influenced by other factors outside the research model. These findings suggest that online purchasing decisions for halal skincare products are shaped by a combination of economic considerations, religious values, and trust in halal certification. The study provides practical implications for halal skincare producers and marketers to strengthen competitive pricing strategies, maintain credible halal certification, and develop marketing approaches that align with the religious values of Muslim consumers.
Copyright (c) 2026 Wafiyahningrum Wafiyahningrum, Marliyah Marliyah, Nurul Jannah http://creativecommons.org/licenses/by-nc/4.0
The Influence of Halal Labels and Product Quality on Food Product Consumption Decisions with Trust as an Intervening Variable (Case Study of Tembung Champion Meatballs)
This study aims to analyze the influence of halal labels and product quality on food product consumption, with consumer trust serving as an intervening variable, at Bakso Urat Juara Tembung. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The sample consisted of 100 Muslim consumers who had previously consumed the product. Data were collected through a Likert-scale questionnaire and analyzed using SmartPLS. The findings indicate that halal labels and product quality do not have a significant direct effect on food product consumption. However, both variables significantly influence consumer trust, which in turn has a significant positive effect on consumption behavior. Trust also mediates the relationship between halal labels, product quality, and food product consumption. The R-Square value for Trust was 0.905 (adjusted R² = 0.903), indicating that 90.5% of consumer trust is explained by halal labels and product quality. The R-Square value for Food Product Consumption was 0.801 (adjusted R² = 0.795), showing strong explanatory power. Importantly, trust functions as a full mediator. The direct effects of Halal Label (coefficient = -0.109; p = 0.434) and Product Quality (coefficient = 0.362; p = 0.069) on consumption were insignificant, while their indirect effects through Trust were significant (Halal Label: coefficient = 0.236; p = 0.016; Product Quality: coefficient = 0.395; p = 0.007). These results suggest that consumer trust serves as the key psychological mechanism linking sellers’ claims and product attributes to actual consumption decisions. Therefore, obtaining official halal certification and implementing transparent business practices are recommended to strengthen trust and encourage sustainable consumption.
Copyright (c) 2026 Putri Winanda, Nur Ahmadi Bi Rahmani, Atika Atika http://creativecommons.org/licenses/by-nc/4.0
Analysis of the Implementation of the Principle of Honesty (Shiddiq) in Islamic Business Ethics in Herbal Business (Case Study of Harokah Herbal Shop Medan)
This study aims to analyze the implementation of the principle of honesty (shiddiq) in Islamic business ethics at Toko Harokah Herbal Medan and its implications for consumer trust and business sustainability. The study used a qualitative approach with a case study design. Informants consisted of 1 business owner, 3 senior agents (who had partnered for more than 2 years), and 5 loyal consumers (who had experienced the complaint-return process), selected through purposive sampling techniques. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the principle of shiddiq has been consistently implemented through product information transparency, price transparency and agency systems, responsible product quality management, and honest handling of consumer complaints. A distinguishing aspect found is that Toko Harokah Herbal demonstrates the 'cost of honesty': when the business honestly disclosed during a supply shortage that stock was limited, rather than losing customers, this action actually strengthened agent loyalty through increased trust. The implementation of honesty contributes to reducing information asymmetry, increasing consumer and business partner trust, and strengthening customer loyalty. This study concludes that the principle of shiddiq is not only a moral value in Islamic business ethics but also an effective business strategy in creating competitive advantage and sustainable business growth in sharia-based MSMEs.
Copyright (c) 2026 Muhammad Fathi Farhat, Muhammad Syukri Albani Nasution, Muhammad Ikhsan Harahap http://creativecommons.org/licenses/by-nc/4.0
Analysis of Production Cost Using the Full Costing Approach and Determining Selling Prices Using the Cost Plus Pricing Method at Ali Batagor
This study aims to analyze the selling price determination of Ali Batagor's business in Medan City using traditional methods, Full Costing, and Cost Plus Pricing. Using a descriptive qualitative case study approach, data were collected through interviews, observations, and documentation spanning a 30-day observation period to ensure data representativeness and minimize daily fluctuation bias. The revised application of the Full Costing method incorporating direct raw materials, imputed direct labor costs (BTKL) based on Medan's regional minimum wage (UMR), and fixed overhead through straight-line asset depreciation yields a more accurate Cost of Goods Sold (HPP) of Rp5,908 per portion (total daily production cost: Rp590,795 for 100 portions). This reveals that the current selling price of Rp5,000 per portion actually results in a daily operating loss of approximately Rp90,795 a condition of severe undercosting invisible to the owner under traditional pricing. Using the Cost Plus Pricing method with a 30% profit margin, the scientifically justified selling price is Rp7,680 per portion. A demand sensitivity analysis suggests that even a moderate price increase to Rp6,000–Rp7,000, combined with value bundling strategies, can move the business from structural loss into profitability without proportionally sacrificing sales volume. This study demonstrates that the integration of Full Costing and Cost Plus Pricing is critical for MSME financial sustainability, and that the most urgent managerial implication for culinary MSMEs is the recognition and quantification of non-cash costs.
Copyright (c) 2026 Khairida Nur Rahmah, Nurwani Nurwani, Laylan Syafina http://creativecommons.org/licenses/by-nc/4.0
An Analysis of the Determinants of Community Participation in Sharia Insurance in North Padang Lawas Regency
This study aims to analyze the determinants of community participation in Islamic insurance (takaful) in Padang Lawas Utara Regency. The factors examined include Islamic financial literacy, trust, socioeconomic conditions, access to information and socialization, education level, and geographical conditions. This study employed a quantitative approach involving 32 questionnaire indicators. The sample consisted of 160 respondents, determined using a ratio of five respondents for each indicator (32 × 5), which is considered adequate for multivariate analysis. Data were collected through likert-scale questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that all independent variables have a positive and significant effect on community participation, both partially and simultaneously. Geographical conditions are the most dominant variable, with Beta = 0.275 and t = 4.517. Simultaneously, the six variables explain 76.7% of the variation in community participation (R² = 0.767; F = 84.007; Sig. 0.000). This study recommends improving islamic financial literacy, expanding digital-based services, and strengthening infrastructure in remote areas to increase community participation in Islamic insurance in padang lawas utara regency.
Copyright (c) 2026 Lili Cahayani Hasibuan, Isnaini Harahap, Andri Soemitra http://creativecommons.org/licenses/by-nc/4.0
The Impact of Community Trust and Participation on Village Fund Utilization and Rural Economic Development: A Case Study of Padang Matinggi Village, Padang Lawas Regency
This study aims to analyze the effects of community trust and community participation on Village Fund utilization and rural economic development in Padang Matinggi Village, Padang Lawas Regency. A quantitative survey method was applied to 96 respondents using purposive sampling and analyzed with multiple linear regression (SPSS). The results show that community trust has a positive and significant effect on Village Funds Utilization (t = 13.749; sig. < 0.05) and village economic improvement (t = 3.734; sig. < 0.05), community participation has a positive and significant effect on Village Funds Utilization (t = 12.154; sig. < 0.05) and village economic improvement (t = 3.272; sig. < 0.05), and Village Fund utilization has a positive and significant effect on village economic improvement (t = 2.873; sig. = 0.005 < 0.05). Community trust and community participation simultaneously explain 73.9% of the variation in Village Fund utilization, while all three variables simultaneously explain 41.5% of the variation in village economic improvement (F = 21.749; sig. < 0.05), with the remaining 58.5% influenced by other factors outside this study. Therefore, strengthening community trust and participation is essential to optimizing Village Fund management for sustainable village economic growth.
Copyright (c) 2026 Serly Charita Harahap, Purnama Ramadani Silalahi, Waizul Qarni http://creativecommons.org/licenses/by-nc/4.0
The Role of Melinjo Cracker MSMEs in Boosting the Local Economy in Serambingan Village, Batu Bara Regency an Islamic Economic Perspective
This study aims to analyze the role of the emping melinjo (melinjo chips) MSME in improving the economy of the Serambingan Village community, Batu Bara Regency, and examine its business practices from an Islamic economic perspective. The study employed a qualitative field research approach through observation, in-depth interviews, and documentation of the predominantly female entrepreneurs, run from generation to generation using simple equipment. The results indicate that the emping melinjo MSME contributes significantly to family income (Rp 300,000–Rp 1,000,000 per month), particularly for female heads of households and laborer/farmer families. The production process remains traditional and dependent on weather, raw material availability, and the physical limitations of the elderly entrepreneurs. From an Islamic economic perspective, these business practices reflect the values ​​of honesty, hard work, and the halal utilization of local resources, which align with the principles of maqasid al-Shariah. The findings also reveal that the income generated from this business contributes to household welfare and the fulfillment of family needs, demonstrating the practical implementation of maqashid al-Shariah. The study recommends strengthening sup port through marketing innovation, improving work ergonomics, and Islamic social finance interventions to increase the capacity and sustainability of MSMEs.
Copyright (c) 2026 Rani Maylani, Khairina Tambunan, Rahmi Syahriza http://creativecommons.org/licenses/by-nc/4.0