JOURNAL OF SHARIA ECONOMICS

IMPLEMENTASI AKAD MUDHARABAH PADA PRODUK SIMPANAN IDUL FITRI (SI-FITRI)

M. Mun'im — 2025-12-15

This study discusses the implementation of the mudharabah contract in the Eid al-Fitr Savings (Si-Fitri) product at KSPPS BMT NU Singgahan Bangilan Branch, which aims to analyze how the mudharabah contract is applied in the product to help the community prepare for their needs ahead of Eid al-Fitr. The research method used is qualitative descriptive with a case study approach, where data is collected through interviews, observations, and document analysis. The results of the study show that the mudharabah contract is applied with sharia principles, where the customer as the owner of capital submits funds to BMT to be managed in halal and productive micro businesses, with a profit share of 17% of the surplus of business results (SHU). In addition, customers also get Hari Raya gifts as an additional benefit. The implementation of the mudharabah contract in this product provides double benefits, namely for BMT in increasing profitability and for customers in planning better finances in accordance with Islamic law. This product also plays a role in supporting the development of the micro-economy in the Bangilan area and its surroundings.

Pengaruh Inflasi Terhadap Pembagian Dividen Pada BUMN : Studi Kasus Sektor Pertambangan

Dodi Firman Syah — 2025-12-15

This study aims to analyze the influence of State Capital Participation (PMN) and inflation on dividend policy in mining companies during the 2020–2024 period. The analytical method used is a panel regression with a fixed effects approach on four state-owned enterprises (SOEs), resulting in a total of 20 observations. The estimation results show that the model is able to significantly explain variations in dividend changes, with an R-squared value of 0.9279, while the F-statistic is 36.037 with a significance level of 0.0000, indicating that the independent variables simultaneously influence dividends. Partially, PMN has a negative and significant effect on dividends, with a coefficient of –0.4381 and a probability value of 0.0000, indicating that an increase in PMN has the potential to reduce dividend payments. Meanwhile, the inflation variable shows a positive but insignificant effect on dividends, with a coefficient of 1.0471 and a probability value of 0.0908. These findings indicate that internal company factors related to PMN funding policies play a dominant role in determining dividend amounts, compared to external macroeconomic factors such as inflation. The resulting regression model is: DIVIDEND = 7.8311 – 0.4381PMN + 1.0472Inflation. The results of this study also imply that increasing PMN allocations must be balanced with operational and profitability strategies to avoid suppressing the company's ability to distribute dividends

Maqasid Syariah Dalam Menjaga Keseimbangan Kepentingan Ekonomi Dan Sosial Pada Praktik Gadai Sawah

TRI NADHIROTUR ROIFAH — 2025-12-16

Praktik gadai sawah masih menjadi mekanisme pembiayaan yang umum digunakan oleh petani di wilayah pedesaan ketika menghadapi kebutuhan dana yang mendesak. Meskipun berfungsi sebagai solusi likuiditas, praktik ini sering kali melahirkan relasi ekonomi yang timpang antara pemilik lahan dan pemberi modal, sehingga aspek kesejahteraan sosial petani cenderung terabaikan. Penelitian ini bertujuan untuk menganalisis bagaimana nilai-nilai Maqasid Syariah berperan dalam menjaga keseimbangan antara kepentingan ekonomi dan kepentingan sosial dalam praktik gadai sawah, sekaligus merumuskan model konseptual pembiayaan berbasis maqasid yang lebih berkeadilan.

Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif analitis melalui pengumpulan data primer berupa wawancara dan observasi lapangan, serta data sekunder dari literatur fikih muamalah dan kajian Maqasid Syariah. Analisis dilakukan dengan menempatkan perlindungan harta (ḥifẓ al-mal), keadilan (‘adl), dan kemaslahatan sebagai indikator utama evaluasi praktik.

Hasil penelitian menunjukkan bahwa nilai-nilai Maqasid Syariah berfungsi sebagai kerangka normatif yang efektif dalam menyeimbangkan orientasi keuntungan dan tanggung jawab sosial, sepanjang terdapat transparansi akad, proporsionalitas pemanfaatan lahan, dan ketiadaan dominasi sepihak. Penelitian ini merumuskan model pembiayaan yang mengintegrasikan akad rahn dengan skema kemitraan produktif agar praktik gadai sawah tidak hanya sah secara fikih, tetapi juga adil dan maslahat secara sosial ekonomi.

Menakar Inklusivitas Pertumbuhan Ekonomi di Provinsi Jambi: Analisis Pro-Poor Growth 2023–2024

Angger Halim Ismail — 2025-12-16

This study aims to analyze changes in real poverty in Jambi Province between 2023 and 2024 using the Datt–Ravallion (1992) decomposition approach and Shapley decomposition through the DASP analysis package. The analysis was conducted separately for urban and rural areas to capture spatial differences in poverty dynamics. The data used came from the National Socioeconomic Survey (SUSENAS) with adjustments for inflation and the real poverty line, thereby reflecting actual changes in welfare rather than nominal changes.The results of the study show that the real poverty rate in urban areas of Jambi decreased from 10.19 percent in 2023 to 8.16 percent in 2024, while in rural areas it fell from 6.28 percent to 4.88 percent in the same period. However, Shapley decomposition shows that in both areas, the decline in poverty was due more to the effects of redistribution than to the effects of growth. In urban areas, the growth component (0.0031) actually slightly increased real poverty, while redistribution (–0.0234) contributed significantly to its decline. In rural areas, growth had only a small impact (0.0005), while redistribution (-0.0145) was the main factor in the decline in poverty. This shows that economic growth in Jambi Province is not yet fully inclusive (non-pro-poor growth), as the benefits of growth are still concentrated among the middle and upper classes, while improving income distribution is the key to reducing poverty. This study confirms that the effectiveness of poverty alleviation is determined not only by the rate of economic growth, but also by the quality and distribution of its results. The decomposition-based approach allows for more precise identification of the sources of poverty change and provides an empirical basis for the formulation of more inclusive and contextual development policies at the regional level.

Keterkaitan Jangka Panjang dan Jangka Pendek Antara Pertumbuhan Ekonomi dan Tingkat Pengangguran di Provinsi Jambi

Fauzan Aldilah Putra — 2025-12-16

The study aims to analyze the phenomena between economic growth and the unemployment rate in Jambi Province. both in the short run and the long run. To examine the relationship between economic growth and unemployment in Jambi Province, this research utilizes secondary time-series data covering the period 2004–2024, research data originating from the. Badan Pusat Statistik and Direktoran Jenderal Perimbangan Keuangan. The study employs the Error Correction Model (ECM) approach to identify the dynamic relationship between these variables. Based on the results, in the short run, changes in economic growth have a positive coefficient, suggesting that annual fluctuations in economic growth have not yet had a significant effect on changes in the unemployment rate in Jambi Province. In the long run, however, changes in economic growth show a negative relationship, indicating the presence of a correction mechanism toward long-term equilibrium. This means that short-term disequilibrium in the unemployment rate will be adjusted within one period to restore long-term balance

Strategi Pemberdayaan Ekonomi Umat dengan Zakat Berdasarkan Fatwa Kontemporer: Pendekatan Maqashid Syariah

Ahdiyat Agus Susila — 2025-12-22

The economic empowerment of the ummah is one of the key aspects in enhancing social welfare and the prosperity of Muslim communities. Productive zakat serves as a strategic instrument in realizing this empowerment. Contemporary fatwas issued by the Indonesian Council of Ulama (MUI) and the National Sharia Council (DSN-MUI) provide legal legitimacy for utilizing zakat as capital for productive economic activities. However, analyses of these fatwas from the perspective of Maqashid Sharia remain limited, resulting in a suboptimal understanding of the Sharia objectives in managing productive zakat. This study aims to examine strategies for the economic empowerment of the ummah through productive zakat, using contemporary fatwa analysis based on the Maqashid Sharia approach. The research employs a qualitative method with content analysis of MUI/DSN-MUI fatwa documents related to productive zakat. The Maqashid Sharia framework is used to assess the contribution of these fatwas to the economic welfare (maslahah) of zakat beneficiaries (mustahik). The findings show that the fatwas on productive zakat explicitly support the realization of Maqashid Sharia, particularly in the aspects of hifz al-mal, hifz al-nafs, and hifz al-nasl. The resulting empowerment strategies include strengthening Islamic economic literacy, optimizing productive investment of zakat funds, and providing entrepreneurial mentoring for mustahik. This study affirms that the Maqashid Sharia approach reinforces the role of fatwas as adaptive legal instruments capable of generating public benefit in the economic empowerment of the ummah.

Keywords: Productive Zakat, Contemporary Fatwas, Economic Empowerment, Maqashid Sharia.

Pengaruh Tata Kelola Perusahaan, Financial Distress Dan Free Cashflow Terhadap Manajemen Laba

Monica Azril — 2025-12-26

This study aims to analyze the influence of corporate governance, financial distress, and free cash flow on earnings management using a Systematic Literature Review (SLR) approach. A total of 76 articles published between 2020 and 2025 were examined based on topic relevance, research methods, and empirical findings. The results indicate that corporate governance—particularly through mechanisms such as independent commissioners, institutional ownership, audit committees, and audit quality—plays a significant role in reducing earnings manipulation by strengthening oversight functions. Financial distress is generally identified as a factor that encourages management to engage in earnings manipulation as an effort to maintain the appearance of financial stability, although several studies report inconsistent results depending on industry characteristics and company conditions. Free cash flow is also found to potentially trigger opportunistic managerial behavior, especially when internal monitoring is weak; however, its negative effect can be mitigated by effective corporate governance. Overall, this study concludes that earnings manipulation is influenced by the interaction of financial pressure, managerial discretion over cash flow, and the strength of corporate governance mechanisms. These findings contribute to strengthening governance practices and improving the quality of financial reporting in Indonesia.

Systematic Literature Review: Pengaruh Kinerja Keuangan, Corporate Social Responsibility, Koneksi Politik, dan Transparansi Laporan Keuangan terhadap Penghindaran Pajak.

Shobrina Nurul Aisyah — 2025-12-31

This study aims to analyze the influence of financial performance, Corporate Social Responsibility (CSR), political connections, and financial report transparency on tax avoidance using the Systematic Literature Review (SLR) approach. Tax avoidance practices remain a significant issue in Indonesia because they can reduce potential state revenue and reflect weak corporate governance. This research method analyzes 45 scientific articles indexed by Sinta in the 2020-2025 period. These articles were selected through a screening stage using the keywords "Tax Avoidance", "Financial Performance", "CSR", "Political Connections", "Financial Report Transparency". The selection process was carried out through academic search engines such as Google Scholar, Semantic Scholar, Sinta, and Connected Paper. The analysis was conducted descriptively to assess the consistency of previous research results and identify research gaps. Hasilll…. Practically, the results of this study are expected to be a reference for regulators and policymakers in tightening the transparency of financial reporting and fiscal supervision to suppress tax avoidance practices in Indonesia.

Pengaruh Regulasi Pemerintah, Tekanan Pemangku Kepentingan, dan Pelaksanaan Tanggung Jawab Sosial terhadap Penerapan Prinsip ESG pada Perusahaan di Indonesia

Riani Dwi Antika — 2026-01-04

This study aims to analyze the influence of government regulations, stakeholder pressure, and the implementation of corporate social responsibility (CSR) on the application of Environmental, Social, and Governance (ESG) principles in companies in Indonesia using a qualitative approach through the Systematic Literature Review (SLR) method on 50 published journals from 2019 to 2025. The analysis was conducted through a process of theme identification, literature screening, data extraction, and synthesis of findings. The results show that government regulations provide a structural basis for ESG implementation, but its implementation is still hampered by weak supervision and policy inconsistencies. Stakeholder pressure has proven to be a strong external factor in encouraging companies to improve transparency, accountability, and the quality of sustainability reporting. Meanwhile, the implementation of CSR contributes significantly to strengthening social and governance aspects, while also enhancing the legitimacy and reputation of companies. Overall, these three variables complement each other and simultaneously encourage more effective and sustainable ESG implementation. This research provides academic and practical contributions to understanding the determining factors for the successful implementation of ESG and the importance of synergy between regulations, social pressure, and corporate commitment to sustainable development in Indonesia

Menilai Dampak Penyaluran Likuiditas Pemerintah Tahun 2025 terhadap Stabilitas dan Keadilan Ekonomi:Perspektif Maqāṣid al-Syarī‘ah

Nurida Isnaeni — 2026-01-05

This study evaluates the effectiveness of Indonesia’s 2025 liquidity injection of IDR 200 trillion into state-owned banks (Himbara) through the lens of Islamic economics and maqāṣid al-syarī‘ah. Using a qualitative–descriptive method based on library research, the study examines whether the policy has succeeded in promoting productive financial intermediation, economic stability, and just liquidity distribution. Data were drawn from Bank Indonesia, the Ministry of Finance, the Financial Services Authority (OJK), and peer-reviewed publications indexed in SINTA and Scopus.Findings reveal that as of October 2025, 84% of the injected funds had been disbursed, but only 18–22% were channeled to SMEs, far below the 37% allocation during the 2020 PEN stimulus. Moreover, 30–40% of the liquidity was placed in money market instruments and government securities rather than real-sector financing. Credit growth slowed from 7.7% (September) to 7.36% (October 2025), indicating weak transmission and raising concerns about moral hazard when liquidity strengthens bank reserves without productive allocation. Thus, integrating the liquidity program with productive financing schemes, Islamic financial inclusion, and robust Sharia governance is essential to align the policy with maqāṣid al-syarī‘ah.

Analisis Determinan Kecurangan Pajak Berdasarkan Perspektif Fraud Hexagon dengan Moral Pajak sebagai Variabel Moderasi

Nurul Farchani Awwaliyah — 2025-12-20

This study analyzes the determinants of tax fraud through the perspective of Fraud Hexagon with tax morality as a moderation variable, using a systematic literature review (SLR) of 51 scientific articles published in SINTA 1-5 indexed journals from 2020 to 2025. Fraud Hexagon, which consists of six main elements namely stimulus, opportunity, rationalization, capability, arrogance, and collusion, is identified as the main predictor of tax fraud, where these elements facilitate tax avoidance practices through manipulation of financial statements. Tax morality acts as a psychological moderation that can weaken the relationship between Fraud Hexagon and tax fraud, with mechanisms such as money ethics, religiosity, and trust in tax authorities. The findings show that stimulus and opportunity are the most dominant elements in encouraging tax evasion, while high tax morale can intervene in these risks through increased voluntary compliance. Practical implications include policy recommendations to strengthen oversight of the tax system and taxpayer ethics education to reduce state losses due to tax fraud. This study contributes to the tax literature with an integrative model that combines corporate fraud theory and morality aspects, and suggests longitudinal empirical research for further validation in the Indonesian context.

Pengaruh Digitalisasi Keuangan Syariah Terhadap Inklusi Keuangan UMKM di Indonesia

Laila Murningsih Novrian Wakhidah — 2026-01-07

The digitalization of Islamic finance is growing rapidly in line with the increasing demand for inclusive, efficient, and sharia-compliant financial services. Micro, Small, and Medium Enterprises (MSMEs), as the backbone of the national economy, still face limited access to formal financial services. This study aims to analyze the impact of the digitalization of Islamic finance on the financial inclusion of MSMEs in Indonesia. The research method used a quantitative approach with a survey of MSMEs using digital Islamic financial services. Data were analyzed through validity, reliability, and linear regression tests. The results show that the digitalization of Islamic finance has a positive and significant impact on the financial inclusion of MSMEs. This finding indicates that the digitalization of Islamic finance contributes to the achievement of the maqasid sharia through increasing economic welfare.

Transformasi Digital dalam Akuntansi: Dampak Teknologi Blockchain terhadap Transparansi dan Keamanan Laporan Keuangan

Dwi Ayu Destiani — 2026-01-07

The rapid development of digital technology has transformed the accounting field, encouraging organizations to adopt systems that ensure higher levels of transparency, security, and reliability in financial reporting. Blockchain has emerged as one of the most influential technologies due to its decentralized architecture and immutable ledger. This study aims to synthesize current research findings regarding the impact of blockchain technology on the transparency and security of financial statements through a Systematic Literature Review (SLR) approach. The results of this study show that blockchain, enhances the accountability of financial information by providing permanent, traceable, and encrypted transaction records that reduce fraud risk and human error. In addition, blockchain strengthens data security through cryptographic validation and distributed storage mechanisms that protect financial information from manipulation and unauthorized access. However, the literature also highlights several implementation challenges, including regulatory uncertainty, limited organizational readiness, low digital literacy, and scalability issues. Overall, this study concludes that blockchain presents significant opportunities to improve the quality, trustworthiness, and resilience of financial reporting systems, although effective implementation requires adequate regulatory support, human resource development, and technological infrastructure.

Peran Artificial Intelligence dan Good Corporate Governance terhadap Manipulasi Laba di Era Digital

Melia Jaya Puspa Rini — 2026-01-10

Earnings manipulation remains a major issue in financial reporting as it can reduce information quality and mislead stakeholders. The development of the digital era has encouraged the utilization of Artificial Intelligence (AI) and the implementation of Good Corporate Governance (GCG) as strategic mechanisms to minimize earnings manipulation practices. This study aims to examine the role of Artificial Intelligence and Good Corporate Governance in mitigating earnings manipulation in the digital era. The research employs a Systematic Literature Review (SLR) method by analyzing 21 national and international journal articles published between 2020 and 2026. The findings indicate that the implementation of Artificial Intelligence can enhance the quality of financial statements through anomaly detection, real-time data analysis, and the identification of patterns that are not detectable using traditional methods. Good Corporate Governance, through mechanisms such as independent boards of commissioners, audit committees, institutional ownership, managerial ownership, and audit quality, plays a significant role in strengthening oversight and limiting managerial discretion in engaging in earnings manipulation. Overall, the results suggest that Artificial Intelligence and Good Corporate Governance constitute effective approaches to improving transparency, integrity, and credibility of corporate financial reporting in the digital era.

Rekonstruksi Legitimasi Koperasi: Krisis Identitas Koperasi Desa Merah Putih

Tika Diliana — 2026-01-19

This study critically evaluates the legitimacy and cooperative identity of the Koperasi Desa Merah Putih (Kopdes MP), a state-initiated cooperative program mandated by Presidential Instruction No. 9 of 2025. Despite its wide-scale implementation, concerns persist regarding its alignment with international cooperative principles. Using a Systematic Literature Review (SLR) method and Levi's (1994) typology framework, this research examines whether Kopdes MP reflects genuine cooperative characteristics or functions as a pseudo cooperative. Findings indicate that while Kopdes MP fulfills legal formalities, it often lacks voluntary membership, democratic governance, member economic participation, and educational engagement—core cooperative principles defined by the International Cooperative Alliance (ICA). The study reveals that Kopdes MP occupies a structural space between pseudo and self-centered cooperatives, driven by top-down policies rather than community initiative. It concludes by proposing a diagnostic framework to assess cooperative authenticity, offering theoretical and policy contributions to the field of cooperative development in Indonesia and beyond.

Keywords: cooperative identity, pseudo cooperative, Kopdes Merah Putih, Levi typology, cooperative governance, state-driven cooperatives

ANALISIS PENETAPAN UJRAH BARANG GADAI DITINJAU DARI FATWA DSN-MUI

moch zaenal azis muctharom — 2026-01-19

His research aims to explain the analysis of the determination of ujrah for pawned goods in terms of the DSN-MUI fatwa at Sharia Pawnshops. This research uses a qualitative research type with a descriptive method through interviews, observation, and documentation. The data collection was conducted using the interview method with the head of the Sharia Pawnshop and documentation from the Sharia Pawnshop, while for secondary data the researcher used documents, journals, regulations, books, and scientific works related to Rahn's theory. The National Sharia Council and the Indonesian Ulema Council on June 26, 2002, issued a fatwa Number: 25/DSN-MUI/III/2002. In the fatwa it is stated that: The amount of maintenance and storage costs for Marhun cannot be determined based on the loan amount. Meanwhile, in practice, the rental fees charged to customers will be different if the customer's loan amount is below the maximum loan value. While in practice the rental fee charged to customers will be different if the customer's loan amount is below the maximum loan value. The results of the study indicate that the calculation of ijarah fees applied by Perum Sharia Pawnshop is in accordance with DSN Fatwa Number: 25 / DSN-MUI / III / 2002, the calculation of ijarah is not based on the amount of the customer's loan but on the value of the collateral itself. Ijarah fee = Estimated value / Rp. 10,000 x Rate x Number of loan days / 10 days - (Original Ijarah x Ijarah Discount Percentage). And what differentiates the size of the discount is the size of the risk that the Islamic pawnshop will accept, if the risk is higher then the discount given will be smaller, and vice versa if the risk that the Islamic pawnshop will accept is higher then the discount given will be bigger.

Pengaruh Promo Flash Sale, Voucher Diskon Belanja, Dan Brand Image Pada E-Commerce Shopee Terhadap Perilaku Konsumtif Pada Masyarakat Di Kota Jambi Dalam Perspektif Ekonomi Islam

Fatima Azzahra — 2026-01-20

This study aims to analyze the influence of Flash Sale promotions, Shopping Discount Vouchers, and Brand Image on the consumptive behavior of Generation X in Shopee e-commerce in Jambi City from the perspective of Islamic Economics. The research employs a quantitative method with the Structural Equation Modeling–Partial Least Square (SEM-PLS) approach. Data were collected through questionnaires distributed to respondents categorized as Generation X in Jambi City. The results show that all three variables have a positive and significant effect, both partially and simultaneously, on consumptive behavior. Shopee’s digital marketing strategies effectively increase the consumptive tendencies of Generation X, who are generally known to be selective in shopping. From the Islamic Economics perspective, excessive consumptive behavior falls under israf (extravagance) and tabdzir (wastefulness), which contradict the principle of wasathiyah (moderation). Therefore, Muslim consumers should control their spending behavior by instilling the values of al-qana’ah (contentment) and al- iqtisad (simplicity), and direct their expenditures toward productive activities such as investment, saving, and ZISWAF (Zakat, Infaq, Sadaqah, and Waqf).

Pengaruh Financial Stability Perusahaan dan Ineffective Monitoring terhadap Keefektivitasan Pengawasan Fraudulent Financial Reporting

Indah Rizqi Permatasari — 2026-01-30

This study aims to provide a comprehensive understanding of the influence of financial stability and ineffective monitoring on fraudulent financial reporting. Employing a Systematic Literature Review (SLR) method, this study examines 55 national journal articles published between 2021 and 2025, evaluated based on methodological accuracy, relevance, and their contribution to the topic of fraudulent financial reporting. The results identify several influencing factors, notably financial stability, which appeared 18 times, and ineffective monitoring, which appeared 15 times in the reviewed literature. The analysis concludes that financial stability consistently influences the occurrence of reporting fraud; when a company's financial condition is threatened by economic or industrial factors, management is prone to manipulating financial statements to conceal poor performance. Meanwhile, ineffective monitoring provides opportunities for management to commit fraud, particularly regarding the supervisory function when the board or audit committee does not operate substantively.

Pengaruh Tingkat Kesehatan Bank dengan Metode RGEC terhadap Corporate Social Responsibility (Studi pada Bank Umum Syariah di Indonesia) Tahun 2019 - 2024

Anisa Putri Febriyanti — 2026-01-30

This study aims to analyze the influence of bank soundness using the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC) methods on Corporate Social Responsibility (CSR) disclosure in Islamic Commercial Banks in Indonesia for the period 2019–2024. Bank soundness is measured through the Non-Performing Financing (NPF) ratio, Return on Assets (ROA), Capital Adequacy Ratio (CAR), and GCG assessment results. Research data were obtained from annual reports, sustainability reports, and official publications of the Financial Services Authority (OJK). The research method used is a quantitative approach with multiple linear regression analysis through classical assumption tests and hypothesis testing. The results show that NPF has a significant negative effect on CSR disclosure, while ROA has a significant positive effect. Meanwhile, GCG and CAR do not have a significant effect on CSR disclosure. This finding indicates that risk and profitability factors are the main determinants of CSR disclosure, while governance and capital aspects have not contributed significantly. This research is expected to enrich the literature on the relationship between bank health and CSR in the Islamic banking sector, as well as serve as a reference for banks in optimizing the implementation of CSR in a sustainable manner.

Pengaruh Kualitas Pelayanan Model Carter Terhadap Kepuasan Nasabah Bank BTPN Syariah Area Kota Jambi

Musdalifah . — 2026-01-30

This study aims to determine the effect of CARTER dimensions in service quality on the level of customer satisfaction of Bank BTPN Syariah in the Jambi City area. This study uses a quantitative research method with data collection through questionnaires. The sample studied was 100 customers. In analyzing the data, the author used multiple linear regression analysis using the SPSS version 27 program.The results of the analysis obtained from this study indicate that Compliance has a positive and significant effect on customer satisfaction. Seen from the t test with a significance of <0.001 from <0.05, with a calculated t value of 4.430. Assurance has a positive and significant effect on customer satisfaction. Seen from the t test with a significance of 0.006 <0.05, with a calculated t value of 2.800. Reliability has a positive and significant effect on customer satisfaction. Seen from the t test with a significance of 0.043 <0.05, with a calculated t value of 2.051. Tangible Evidence has a positive and significant effect on customer satisfaction. Seen from the t-test with a significance of <0.001 from <0.05, with a calculated t value of 3.756. Empathy has a positive and significant effect on customer satisfaction. Seen from the t-test with a significance of <0.001 from <0.05, with a calculated t value of 3.432. Responsiveness has a positive and significant effect on customer satisfaction. Seen from the t-test with a significance of <0.001 from <0.05, with a calculated t value of 3.959. The responsiveness variable has a greater dominant influence on customer satisfaction and the variable that is not dominant is the reliability variable.

Pengaruh Faktor Persepsi dan Sikap Terhadap Minat Masyarakat Sungai Binjai Menjadi Peserta BPJS-K Mandiri Dalam Perspektif Ekonomi Syariah

Rona Afriliani — 2026-02-12

Interest refers to an internal drive within an individual that arises from a desire to choose a product, based on personal experience, a tendency to consume, or the intention to own the product. This interest does not emerge suddenly but is influenced by various factors, including perception and attitude, which play a crucial role in shaping a person's attraction toward a product. This study aims to examine the extent to which perception and attitude influence the interest of the community in Sungai Binjai to become independent BPJS (National Health Insurance) participants. The research employs a quantitative approach, with data analysis including validity and reliability tests, as well as hypothesis testing using t-test, F-test, and coefficient of determination (R²). The data analysis technique used is multiple linear regression. The results indicate that, based on the t-test, the perception variable (X1) does not have a significant effect on the community's interest in becoming independent BPJS participants. In contrast, the attitude variable (X2) shows a significant effect. The F-test result reveals a significance value of 0.008, which is lower than the 0.05 threshold, indicating that both perception and attitude simultaneously influence interest. However, the contribution of these two variables to interest is only 8.20%, while the remaining 91.80% is influenced by other factors not examined in this study.

Mengukur Ketimpangan Pembangunan Wilayah Antarprovinsi di Pulau Sumatra dan Jawa

Abd Hakim Aflaha — 2025-12-16

This study aims to (1) analyse the level of development inequality between provinces in Sumatra and Java. The study uses secondary data obtained from Statistics Indonesia. The results show that North Sumatra, South Sumatra, and Riau Islands are classified as having high inequality, while Aceh, Riau, Jambi, and Bengkulu are classified as having moderate inequality, and West Sumatra, Lampung, and Bangka Belitung Islands are classified as having low inequality. In general, inequality on the island of Sumatra is classified as moderate, while on the island of Java it is classified as high due to economic concentration in industrial areas such as Jakarta and East Java

Pendapatan Pinang di Kabupaten Tanjung Jabung Barat

Faisal Hamid — 2025-12-16

Pinang Batara, is the first superior variety of areca nut in Indonesia, which was released and inaugurated by the Minister of Agriculture through the Decree of the Minister of Agriculture Number: 199 / Kpts / SR.120 / 1/2013. The demand for seeds continues to increase, coming from several provinces and even from abroad. This momentum is utilized by several farmers to run the Pinang Batara nursery business, This study aims to provide an overview of: Profile, Nursery Business, and profits obtained by breeders from the Pinang Batara nursery business activities. The data used are primary data, secondary data and other relevant information. Period 2019-2024. The data analysis method used in this study is descriptive research analysis and quantitative analysis. The type of data used is quantitative data.

Pengaruh Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dan Pendapatan Asli Daerah (PAD) Terhadap Indeks Pembangunan Manusia (IPM) Di Kabupaten Tebo Provinsi Jambi Tahun 2020–2024

Lisa Utari — 2025-12-16

This study aims to analyze the effect of the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and Local Own-Source Revenue (PAD) on the Human Development Index (HDI) in Tebo Regency, Jambi Province, during the 2020–2024 period. A quantitative method was applied using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) analysis.Data were collected from the Central Bureau of Statistics (BPS) and the Regional Financial and Asset Management Agency (BPKAD) of Tebo Regency. The results reveal that DAU, DAK, and PAD each have a positive and significant effect on HDI, with PAD being the most dominant variable. The coefficient of determination (R²) of 0.93 indicates that 93% of HDI variation can be explained by these three fiscal variables.This finding highlights the crucial role of effective fiscal governance and regional fiscal independence in promoting human development. Policy implications include performance-based budgeting, optimization of PAD potential, and prioritization of DAU and DAK allocation to education and health sectors

Prediksi Kemiskinan Ekstrem di Provinsi Jambi Berbasis Data Mikro SUSENAS: Perbandingan Regresi Logistik, Random Forest, dan XGBoost serta Analisis Determinan

Ari Hidayat — 2025-12-24

Extreme poverty is the most severe form of poverty, characterized by a household's inability to meet basic needs and tends to persist despite ongoing social program interventions. In Jambi Province, poverty trends are fluctuating and influenced by macroeconomic dynamics and the agricultural sector; while extreme poverty indicators show an aggregate decline, inequality remains between districts/cities. This study aims to: (1) analyze socioeconomic factors influencing the extreme poverty status of households in Jambi Province, (2) compare the performance of prediction models using econometric approaches (logistic regression) and machine learning (Random Forest and XGBoost), and (3) examine differences in the determinants of extreme poverty between agricultural and non-agricultural households. The data used are SUSENAS microdata for the 2020–2024 period using a pooling approach (cross-section and time series) for all districts/cities in Jambi Province. Extreme poverty status is defined based on the international threshold of USD 2.15 PPP or national adjustment (TNP2K) in the relevant year. Modeling was performed by dividing the training data into 80% and 20% test data, conducting feature selection, model training, and hyperparameter tuning, as well as evaluation based on the confusion matrix and AUC–ROC. In addition to performance evaluation, this study emphasized sectoral comparative analysis by training the model separately on agricultural and non-agricultural subsamples to identify dominant determinants that are both universal and sector-specific.

Paradoks Kebahagiaan Dalam Pembangunan: Studi Regresi Data Panel Faktor Ekonomi dan Kesehatan di Negara-Negara Asia Timur

Veranika Nabila — 2025-12-18

This study aims to analyze the development of factors affecting the level of happiness in East Asian countries, namely Economic Growth, Unemployment, Education (Average Years of Schooling), Per Capita Income, and Health (Life Expectancy). The study employs descriptive analysis and panel data regression using the Fixed Effect Model (FEM) with secondary data from six East Asian countries Taiwan, Japan, South Korea, China, Mongolia, and Hongk ong covering the period 2014–2023. The results show that Economic Growth and Unemployment have a positive but insignificant effect on the Happiness Index, Education has a negative and significant effect, Per Capita Income has a positive and significant effect, while Health has a positive but insignificant effect. Based on the individual effects, Taiwan has the highest level of happiness, while Hongkong has the lowest due to high social and political pressures. Overall, development in East Asia has not yet fully improved happiness evenly across countries, indicating the need for policies focusing on social welfare and quality of life.

Determinan Pengembangan Industri Kecil Dan Menengah Dan Strategi Pengembangannya Di Kabupaten Sarolangun Provinsi Jambi

Suhadi . — 2025-12-16

This study analyzes the determinants of Small and Medium Industries (SMIs) development and formulates development strategies in Sarolangun Regency, Jambi Province, Indonesia. A quantitative descriptive approach was employed, combining multiple linear regression and quantitative SWOT analysis. The independent variables are business capital (X₁), human resource quality (X₂), production technology (X₃), market access (X₄), government support (X₅), and business partnerships (X₆), with SMI development (Y) as the dependent variable. The results show that all six determinants have positive and statistically significant effects on SMI development (p < 0.05), with business capital and government support emerging as the dominant factors. The SWOT mapping positions Sarolangun’s SMIs in Quadrant I (aggressive), indicating an emphasis on leveraging internal strengths to capture external opportunities. Recommended priority strategies include expanding access to finance, strengthening human capital, modernizing production technology, broadening market networks and information, optimizing local policies and services, and reinforcing cross-sector partnerships

Strategi Pengembangan Hutan Rakyat Berbasis Tanaman Karet (Hevea Brasiliensis) Di Kabupaten Tebo

Rina Yuli Rahmawati — 2025-12-20

Rubber-based community forest management in Tebo Regency offers opportunities to improve farmer welfare while maintaining environmental function and resource sustainability. This article analyzes the existing conditions, obstacles, and strategies for rubber-based community forest development, and recommends a framework for strengthening this sector in Tebo Regency.The study reveals that smallholder rubber productivity is low, many plantations are aging, the quality of processed materials is poor, and land conversion to other commodities (e.g., oil palm) poses a threat to sustainability. Therefore, integrated technological, institutional, market, and policy interventions are needed.

Kondisi Sosial Ekonomi Pekerja Sektor Informal Pada Kawasan Car Free Day Di Kota Jambi

Yoranda Seftiani — 2025-12-18

This study aims to analyze the social and economic characteristics of workers, as well as examine the factors that influence the income and performance of informal sector workers in the Car Free Day (CFD) area of Jambi City. The informal sector in the CFD has been proven to provide flexible employment for the community. Data were collected through questionnaires from 96 respondents and processed using descriptive statistics and Multiple Linear Regression. Descriptive results show that the worker profile is dominated by women (57.30%), having a final education level of high school (64.60%), and evenly distributed across all age groups. These characteristics indicate that the informal CFD sector is a major support for female workers and individuals with secondary education. Furthermore, the results of the inferential analysis indicate that business capital, working hours, and the number of family members have a significant influence on workers' income. These findings recommend the need for local government interventions focused on business management training and increasing access to capital to optimize the economic welfare of informal sector workers.

Peran Investasi, Belanja Modal Dan Pendapatan Asli Daerah (PAD) Terhadap Pertumbuhan Ekonomi Di Provinsi Jambi

Andika Zia Ulhak — 2025-12-20

This study aims to analyze the influence of investment, capital expenditure, and locally generated revenue (PAD) on economic growth in Jambi Province during the period of 2019–2024. Economic growth is measured through the Gross Regional Domestic Product (GRDP) at constant prices (ADHK) of 2010. The independent variables in this study include investment (domestic and foreign investment), government capital expenditure, and locally generated revenue. This research employs a quantitative approach using panel data analysis combining time series and cross-sectional data from all districts and cities in Jambi Province. The data were obtained from official institutions such as the Central Bureau of Statistics (BPS), the Directorate General of Fiscal Balance (DJPK), and the Investment Coordinating Board (BKPM). Data analysis was conducted using panel data regression methods, involving three model tests: the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), along with the Chow, Hausman, and Lagrange Multiplier tests to determine the most appropriate model. The results indicate that investment, capital expenditure, and PAD each have a positive effect on economic growth in Jambi Province, both partially and simultaneously. Increased investment contributes to production capacity expansion and job creation; government capital expenditure supports the provision of public infrastructure and economic efficiency; while PAD enhances the fiscal capacity of local governments to finance sustainable development. Simultaneously, these three variables significantly influence GRDP growth, highlighting the synergy between fiscal policy and investment activities in strengthening Jambi’s economic structure. The findings emphasize the importance of optimizing public and private investment, improving the effectiveness of capital expenditure, and enhancing local fiscal independence to support inclusive and sustainable economic growth.