JOURNAL OF SHARIA ECONOMICS

Analisis Penyaluran Dana Zakat Terhadap Kesejahteraan Mustahik Menggunakan Metode CIBEST (Center For Islamic Business And Economuc Studies) (Studi kasus BAZNAS Kota Jambi)

Zalfa Rianda — 2024-06-05

This study aims to analyze the distribution of zakat funds through the Jambi City Care program for business capital assistance and business equipment with a focus on knowing changes in the level of income welfare and the level of spiritual welfare of mustahik before and after receiving productive zakat assistance, through the CIBEST (Center For Islamic Business and Economis Studies) approach. This research uses descriptive quantitative methods, the type of data used in this research is primary data obtained through interviews and distributing questionnaires and secondary data in the form of data on mustahiks who receive productive zakat assistance from BAZNAS Jambi City. Respondents in this study amounted to 20 mustahik households. The analysis method used in this research is the CIBEST model and the Wilcoxon Difference Test. The results of this study indicate that there are significant changes before and after receiving productive zakat funds from BAZNAS Jambi City. Based on the calculation of the CIBEST index value in 20 mustahik households before the productive zakat fund assistance, it shows that 30% of mustahik households live in prosperous conditions, 65% are in meteriil poverty, 5% spiritual poverty and 0% absolute poverty. While after receiving productive zakat assistance shows that 100% of mustahik households live in a prosperous condition, 0% in meteriil poverty, 0% spiritual poverty, 0% absolute poverty.

Analisis Pembiayaan Bermasalah Bank Wakaf Mikro Pada Pelaku Usaha Mikro Kecil (UMK) di BWM Pondok Pesantren As’ad Seberang Kota Jambi

Diah Fardila — 2024-06-05

This research aims to find out the causes of problematic financing at Micro Waqf Banks, to find out the impact of problematic financing at Micro Waqf Banks and to understand the handling of BWM settlements for problematic financing at As'ad Islamic Boarding School Micro Waqf Banks. The research method used is qualitative. The data sources used in this research are primary and secondary. The data collection techniques used in this research are observation and interviews. The results of this research show that (1) The causes of Problematic Financing in Micro Waqf Banks are intentional elements such as the poor character of customers who deliberately do not want to pay installments and unintentional elements such as a decline in economic conditions and disasters occurring. (2) The impact of problematic financing on Micro Waqf Banks, namely decreasing BWM income, the impact of a bad image not only impacting the intra-institution but later external parties will also have a negative view of the Institution. employee time and energy spent going directly to the customer's location. (3) Handling the BWM Settlement for Problematic Financing of the As'ad Islamic Boarding School Micro Waqf Bank, namely by having a jointly responsible group, visiting the customer's residence (silaturrahmi) and providing an extension of time to the customer.

Analisis Strategi Meningkatkan Minat Masyarakat Seberang Kota Jambi Terhadap Bank Syariah

Ayu Marta — 2024-06-05

This research aims to determine the factors causing the low of interest of the people of Seberang Jambi City towards Sharia Banks, to find out and analyze opportunities, challenges and strategies that can be implemented to increase the interest of the people of Seberang Jambi City. This research uses a qualitative approach. The data source used in this research is primary. Data collection techniques were carried out using observation, interviews and documentation methods. The data analysis technique used in this research is SWOT analysis. The results of this research show that there are 2 factors causing the low interest of the people of Seberang Jambi City, namely internal and external factors. Internal factors namely; work encouragement factors, social environment encouragement and trust. Meanwhile, external factors causing the low interest of people across Jambi City in Sharia Banking are; Sharia Bank knowledge and products, promotion and outreach, location and facilities. The strategy to increase the interest of the people across Jambi City in Syariah Banking is to carry out regular outreach about sharia banking products, collaborate with all Islamic boarding school institutions across Jambi City, promote through distributing brochures and social media, and increase ATMs at strategic points .

Analisis Program Sertifikasi Halal Sebagai Penerapan Etika Bisnis Islam Pada Usaha Mikro Kecil Di Kota Jambi

Roza Alfian — 2024-06-05

The purpose of this research is to determine and analyze the government's role in the halal certification program, to determine and analyze the response of business actors and consumers to the halal certification program and to determine and analyze the relationship between the halal certification program and the application of Islamic business ethics. The research method used is qualitative. The data sources used in this research consist of two types of data, namely primary data and secondary data. The data collection techniques used in this research are direct observation, interviews and documentation. The results of this research show that: (1) The government plays an active role in optimizing the halal certification program for micro and small business actors in Jambi City by opening a free halal certification program (SEHATI) from January 2 2023 to October 17 2024 with a target of 1 million free halal certification quota with self-declare mechanism. (2) The response of business actors to the halal certification program in Jambi City is very positive. Halal certification is very important for business actors, because with halal certification, they can market their products to super markets or even souvenir centers. This of course has a positive impact because it can increase the selling value of the product. The consumer response to the halal certification program in Jambi City was welcomed positively, because with the halal label, consumers do not need to worry about the ingredients contained in it which have been confirmed to be halal. (3) The relationship between the halal certification program and the application of Islamic business ethics in the form of the main principles in Islamic business ethics in the form of, Tauhid, balance, free will and responsibility has been implemented by business actors. So apart from complying with government regulations with the existence of Law No. 33 of 2014 concerning Halal Product Guarantees, business actors also apply the principles of business ethics in running their business

The Influence of Capital, Sensitivity, Diversification, Competition and Pandemic on Stability of Islamic Banking

Niken Septiani — 2024-06-05

Banking stability is an essential factor to measure the level of bank health. This study aims to determine the factors that influence the level of stability of Islamic Banking during the COVID-19 pandemic. ZScore provides bank stability measurement. This study uses the panel data regression analysis method with the OLS approach. Data are taken from the financial statement release of Islamic commercial banks from the first quarter of 2018 to the fourth quarter of 2022, using a purposive sampling technique and processed with E-Views 10 statistical application. The number of sampled banks was 10 banks from 13 populations. The panel data regression processing result concluded that the capital variable significantly positively affects bank stability. The sensitivity, diversification, competition, and pandemic variables do not significantly affect bank stability.

Respon Pelaku Usaha Tentang Kewajiban Sertifikasi Halal (Studi Kasus Kantin Universitas Jambi)

Dela Pauzia — 2024-06-05

This research aims to determine the implementation of the halal certification obligation in the Jambi University canteen, the response of business actors regarding the halal certification obligation in the Jambi University canteen, the inhibiting factors and opportunities for business actors in carrying out halal certification in the Jambi University canteen and strategies for halal certification obligations that can be implemented in the canteen. Jambi University. The research method used is qualitative. The data sources in this research are primary and secondary. The data collection techniques used in this research were interviews and observation. The results of this research show that the implementation of halal certification obligations in the Jambi University canteen can use 2 routes, namely self-declaration and regular. If canteen businesses meet the criteria for self-declaring halal certification, they have the right to carry out self-declaring halal certification at a free service rate. Apart from these criteria, canteen business actors are required to carry out regular halal certification. The response of business actors to halal certification is quite good, although there are still many business actors who do not know how to achieve halal certification. The inhibiting factors for halal certification include lack of knowledge and awareness, lack of access to information and outreach, halal certification procedures which are considered complicated and lack of professional guidance. Then the opportunity factors include the halal certification process which will be assisted by the BPU, the existence of PSKH at Jambi University. The strategy for implementing halal certification obligations in the Jambi University canteen is increasing socialization of government policies regarding halal certification, improving the quality of human resources for institutions and business actors related to halal certification, holding socialization and education activities on halal certification, establishing collaboration with other institutions related to halal certification.

Analisis Faktor Determinasi Pembelian Kosmetik Halal

Nur Halima — 2024-06-05

This research aims to determine the factors that influence the purchase of halal cosmetics. This research was conducted using quantitative methods using Multiple Linear Regression analysis. The results of this research state that price and quality variables have no influence on the decision to purchase halal cosmetics by mahasantri at the IDIA Al-Amien Islamic boarding school and Mambaul Ulum Bata-Bata Islamic boarding school, while social variables and religiosity variables have a significant effect on the decision to purchase halal cosmetics by mahasantri which is at the IDIA Al-Amien Islamic boarding school and the Mambaul Ulum Bata-Bata Islamic boarding school.

Analisis Strategi Penghimpunan Dana ZIS Pada Program Peduli Pendidikan di DT Peduli Jambi

Ary Dean Amri — 2024-06-05

The aim of this research is to determine the funding strategy implemented by ZIS for the education program at DT Peduli Jambi. The collection of ZIS funds in education programs can help achieve an education system in society, especially for underprivileged children. Of course, there are conditions that must be met to receive this education program. After that, DT Care Jambi will follow up for a survey. The research method used is a qualitative approach. DT Peduli Jambi aims to allocate ZIS funds effectively, such as distributing them to parties who need them and allocating them to existing programs at DT Peduli Jambi.

Analisis Pengaruh Manfaat Dan Keamanan Terhadap Penggunaan Uang Elektronik (Dana) Sebagai Alat Transaksi Pembayaran Dalam Perspektif Ekonomi Islam (Studi Kasus Mahasiswa Ekonomi Islam Angkatan 2019-2021)

Sonia Juatri — 2024-06-06

This research is entitled Analysis of the Influence of Benefits and Security on the Use of Electronic Money (Funds) as a Payment Transaction Tool in an Islamic Economic Perspective. This research aims to determine the influence of benefits and security on the use of electronic money (funds) as a means of payment transactions from an Islamic economic perspective. The research method used is quantitative descriptive, with primary data sources. The population used was 314 students from the 2019-2021 Islamic Economics Study Program, Faculty of Economics and Business, Jambi University, and the sample for this research was 76 students taken using proportionate stratifield random sampling. The data analysis techniques used are Partial T test, Simultaneous F test, coefficient of determination, and continued with multiple linear regression analysis. The results of this research show that the Benefit variable has no partial effect and the Security variable has a partial effect on the use of electronic money (DANA) as a means of payment transactions from an Islamic economic perspective. Meanwhile, simultaneously the Benefit and Security variables influence the use of electronic money (DANA) as a means of payment transactions from an Islamic economic perspective.

Analisis Komparasi Kinerja Keuangan Bank Syariah dengan Bank Non Syariah di Indonesia

Yogi Kurniawan — 2024-06-06

The development of Indonesia's financial system has shown rapid growth, with Islamic banks increasingly occupying a significant position in providing financial services in accordance with Islamic principles. However, views on the financial performance of Islamic and conventional banks in Indonesia still vary. Therefore, this research aims to examine the differences in financial performance between Islamic and conventional commercial banks during the period of 2018-2022. In this study, the purposive sampling method was used to select samples from eleven conventional and Islamic commercial banks. Secondary data in the form of financial reports were obtained from the official website of the Financial Services Authority (OJK) and the official websites of the banks under study. The tested research variables include Risk Profile ratios, Good Corporate Governance (GCG), Earnings, and Capital. Hypothesis testing was conducted by applying independent sample t-tests and Mann-Whitney tests for data analysis. The findings indicate that there is no significant difference in credit risk and liquidity risk between the two categories of banking institutions. However, there is a significant difference in the implementation of GCG and Return on Assets (ROA) between Islamic and conventional commercial banks. Overall, the financial performance of Islamic Commercial Banks demonstrates superiority in ROA and Capital Adequacy Ratio (CAR), while Conventional Commercial Banks excel in Good Corporate Governance (GCG) and Operational Cost to Operating Income (BOPO).

Peran Mahasiswa Program Studi Ekonomi Islam Fakultas Ekonomi Dan Bisnis Universitas Jambi Dalam Meningkatkan Literasi Keluarga Dan Masyarakat Sekitar Tentang Perbankan Syariah

Arni Diana — 2024-06-06

The positive movement of sharia banking in the last 2 years has not been accompanied by public literacy about sharia banking, which is only 11% with penetration below 7%. Public literacy regarding sharia banking is very minimal, where a group of individuals only "know" about the existence of sharia banking and know little about the products available in sharia banking. The reason for conducting this research is to determine the role of Islamic Economics Study Program students who have studied and are familiar with sharia banking products and contracts in increasing the literacy of families and surrounding communities about sharia banking, and the surrounding community, and to explain the role of Islamic Economics Study Program students in inviting families and surrounding communities to interact with sharia banking. The type of research the author conducted included field research. The primary data sources in this research are students of the 2018, 2019, 2020 and 2021 Islamic Economics Study Program, while the secondary data sources in this research are indirect sources such as books, journals and theses. The author's data collection techniques were carried out through interviews and documentation with data processing carried out in a qualitative descriptive manner. Based on research data, it can be concluded that students have maximally introduced sharia banking products and contracts and have invited their families and surrounding communities to interact with sharia banking. However, from the results of providing outreach there are still those who are not yet interested in interacting with sharia banks

Analisis Pengaruh Marketing Mix Syariah Terhadap Kepuasan Konsumen (Studi Kasus : ETED Coffe Jambi )

Muhammad Imam Ghazali — 2024-06-06

In the current era, the food and beverage industry is growing rapidly and is booming in Indonesia. One of the most popular types of food and beverage industry is restaurants. Many restaurants can be found in the city center and corners of the city, ranging from large to small restaurants. The purpose of this research is to determine the effect of the Sharia 4p marketing mix (product, price, Place and promotion) on consumer satisfaction. This research uses a quantitative method with a population of all ETED Coffee Jambi consumers. The sampling method uses purposive sampling, determining the number of samples using the Cochran formula with a result of 100 respondents. Data collection uses a questionnaire. Questionnaire data were processed using SPSS. The research results show that product and place influence consumer satisfaction at ETED Coffe Jambi, while price and promotion do not influence consumer satisfaction at ETED Coffe Jambi. Place is the most dominant variable influencing consumer satisfaction at ETED Coffee Jambi.

Transaksi E-Commerce dalam Sudut Pandang Perdagangan Internasional

Amelia Amelia — 2024-06-06

E-commerce allows cross-border transactions to occur, so the United Nations (UN) has an interest in regulating it through a body called UNCITRAL. UNCITRAL as an international organization under the United Nations (UN) supports and develops discussions regarding the development of information technology and its impact on electronic commerce. This research aims to analyze E-Commerce transactions from a sharia economic perspective. The research method used is a literature study approach. Qualitative legal research is usually known as document study, which uses secondary data as its source, such as court decisions, doctrines, regulations, legal theories or official documents, books, reports and journals regarding explaining the juridical review of E-Commerce transactions from a different perspective. sharia economics. The results of this research show that technological developments have brought changes to daily living habits, people who previously shopped in traditional markets are now switching to e-commerce because it is considered more effective, efficient and also cheaper. The impact of technological developments extends to Indonesia. This is marked by the proliferation of e-commerce businesses. In Islam, all efforts must be made in accordance with applicable legal provisions so that no group or party is harmed. Technological developments have brought changes to daily living habits, people who previously shopped in traditional markets are now switching to e-commerce because it is considered more effective, efficient and also cheaper

Pengaruh Kualitas Pelayanan, Kepuasan Dan Costumer Relationship Marketing Terhadap Loyalitas Nasabah Di Bank BMI KCP Ponorogo

dian puspitasari — 2024-06-06

Today, competition in the corporate world, particularly banking, is increasingly tight and intense.. Customer loyalty should be the highest target that must be built and achieved by management in banking, especially sharia banking. This is because the level of competition between Islamic financial institutions is getting tighter. This research is motivated by the problem of customer loyalty at Bank Muamalat KCP Ponorogo. The purpose of this research is to determine the influence of service quality, satisfaction and CRM on customer loyalty at Bank Muamalat KCP Ponorogo

This research uses quantitative research methods. The data collection method uses a questionnaire distributed to Bank Muamalat KCP Ponorogo customers totaling 100 respondents using an incidental sampling technique. The data analysis tools used in this research are validity and reliability tests, classical assumption tests, multiple regression analysis consisting of the t test, F test, and coefficient of determination test which are processed using the SPSS Statistics 22 tool.

The results of this research based on the t test show that the service quality variable has a positive and significant effect on customer loyalty. The satisfaction variable has no effect on customer loyalty, the customer relationship marketing variable has a positive and significant effect on customer loyalty. Based on the F test, it shows that the variables of service quality, satisfaction and customer relationship marketing simultaneously influence customer loyalty.

Strategi Pelayanan Frontliner Dalam Meningkatkan Kepuasan Nasabah Bank Muamalat Indonesia KCP Ponorogo

Rika Bella Rahmawati — 2024-06-06

Pada saat ini persaingan di dunia perbankan terus meningkat, oleh karena itu perlu adanya peningkatan kualitas layanan yang diberikan oleh lembaga perbankan. Penelitian ini bertujuan untuk: (1) mengetahui strategi pelayanan frontliner yang diterapkan BMI KCP Ponorogo dalam meningkatkan kepuasan nasabah; (2) mengetahui alasan penerapan strategi pelayanan complaint handling dalam meningatkan kepuasan nasabah BMI KCP Ponorogo; (3) mengetahui dampak strategi pelayanan yang diterapkan BMI KCP Ponorogo dalam meningkatkan kepuasan nasabah. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi lapangan (field research).

Hasil yang didapatkan dari penelitian ini antara lain: 1) strategi yang digunakan frontliner dalam meningkatkan kepuasan nasabah terdiri dari cepat tanggap, kompetensi, dapat dipercaya, kontribusi, kejujuran, dan pelayanan prima; 2) strategi pelayanan penanganan keluhan nasabah atau complaint handling sangat perlu dilakukan oleh frontliner BMI KCP Ponorogo pasalnya hal tersebut akan berpengaruh kepada kepuasan dan loyalitas nasabah. dan 3) dampak strategi pelayanan yang diterapkan dalam meningkatkan kepuasan nasabah antara lain munculnya penilaian baik berupa perasaan puas nasabah, sikap loyal dalam menggunakan produk dan jasa perbankan, serta kesediaan nasabah untuk merekomendasikan produk kepada orang lain. Namun, terdapat hal yang perlu diperbaiki yaitu belum terpenuhinya harapan nasabah karena keterbatasan jumlah tenaga frontliner yang melakukan pelayanan serta pelayanan yang dilakukan oleh frontliner BMI KCP Ponorogo dinilai masih lamban.

Pengaruh Kualitas Produk Dan Religiusitas Nasabah Terhadap Minat Pemilihan Asuransi Syariah

Siti Nurhaliza — 2024-06-06

Sharia insurance is increasingly in demand by the people of Indonesia, both Muslims and non-Muslims. This study aims to analyze the influence of product quality and customer religiosity on the interest in choosing sharia insurance. Data was collected through questionnaires to sharia insurance customers in Bandung City. Data analysis using multiple linear regression. The results showed that product quality and customer religiosity had a positive and significant effect on the interest in choosing sharia insurance. The better the quality of sharia insurance products and the higher the customer's religiosity, the greater the customer's interest in choosing sharia insurance. The managerial implication of this research is the need for sharia insurance companies to continue to improve the quality of their products and increase education to the public about the advantages of sharia insurance in accordance with sharia principles.

Analisis Faktor-Faktor Yang Mempengaruhi Nasabah Dalam Memilih Asuransi Syariah

Novi Atika Putri — 2024-06-06

Sharia insurance has become the main choice for most customers who want to secure their assets in a way that complies with Islamic principles. This research aims to analyze the factors that influence customers' decisions in choosing sharia insurance. The analytical method used is descriptive research with a quantitative approach, using a questionnaire as a data collection tool. The factors observed include trust, risk awareness, financial benefits, sharia compliance and service. The results of the analysis show that trust is the main factor influencing customers' decisions in choosing sharia insurance, followed by sharia compliance and service. Meanwhile, awareness of financial risks and benefits also has a significant influence, although not as big as other factors. The implication of this research is the importance of building customer trust through consistent application of sharia principles, improving service quality, and intensive education regarding the benefits and compliance of sharia in insurance. In conclusion, an in-depth understanding of these factors can help the sharia insurance industry in developing more effective marketing strategies and increasing customer trust and satisfaction

PERILAKU KONSUMEN GENERASI Z DALAM ERA E - COMMERCE : STUDI KASUS TENTANG BELANJA ONLINE DALAM PERSPEKTIF EKONOMI ISLAM

Moh Agus Sifa' — 2024-07-14

Consumer behavior is a process related to how groups, individuals and organizations buy, select, use to meet needs. Generation Z are people born in the 1995-2010 range who grew up in an all-digital and advanced technology era that influenced their behavior and personality. It is necessary for marketers to know about consumer behavior in a complex manner in order to determine a good marketing strategy. The purpose of this study was to determine the consumer behavior of generation Z in purchasing online shopping from an Islamic economic perspective in the village of Binangun Singgahan, Tuban. The research method used in this research is a qualitative descriptive research method, by conducting structured interviews with generation Z in the village of Binangun Singgahan Tuban, so researchers use interview guidelines before going into the field and also use unstructured interviews to find out more about information that is not yet known. researchers when there are main questions that arise spontaneously. The results of this study indicate that there are three factors that influence generation Z consumer behavior in purchasing online shopping in the village of Binangun Singgahan, Tuban, namely time, price, and availability of goods. and The behavior of generation Z consumers in purchasing online shopping from an Islamic economic perspective is not appropriate because there are still those who carry out extravagant and extravagant actions.

Strategi Pemasaran dan Peran Kiai dalam Peningkatan Jumlah Nasabah BMT Sunan Drajat Lamongan

Akhmad Sirojudin Munir — 2024-07-14

This study aims to comprehend the marketing plan put in place by BMT Sunan Drajat Lamongan and the part Kiai plays in boosting the number of customers. The methodology used is qualitative, with a case study approach. Data is collected through interviews, observations, and documentation. Research results showed that BMT Sunan Drajat Lamongan implemented various marketing strategies, including digital marketing, direct promotion, and public relations. Kh. Abdul Ghofur, as a key figure in this BMT, has played a key role in building confidence and raising public awareness of the services offered. His leadership in providing Shariah financial education was also an important factor in the increase in the number of clients. This research provides new insights into how a combination of effective marketing strategies and figure roles can boost customer growth in the Sharia loan sector.

Optimization of Supply Chain Management for Operational Efficiency in Beef Distribution

Hasmawati Hasmawati — 2024-11-29

The inefficiency in the beef supply chain poses significant challenges, including high logistics costs, product spoilage, and delays in distribution, which ultimately affect consumer satisfaction and business profitability. This research addresses the critical issues within the beef supply chain and explores strategies to enhance operational efficiency through optimized supply chain management (SCM). A qualitative research approach was employed, involving in-depth interviews with stakeholders such as cattle farmers, distributors, retailers, and logistics providers to identify pain points and inefficiencies. Observations were also conducted to analyze current practices in procurement, transportation, storage, and distribution of beef. The study revealed that a lack of coordination among supply chain actors, limited adoption of cold chain technology, and inadequate digital tracking systems significantly contribute to operational inefficiencies. By integrating best practices in SCM, including the use of cold storage transportation and digital inventory management systems, the research demonstrates the potential to reduce distribution times, minimize product losses, and lower operational costs. The findings emphasize the importance of collaboration among stakeholders and the adoption of technology to create a resilient and efficient supply chain. This study provides actionable recommendations for improving beef distribution, ensuring both quality and sustainability in meeting market demands.

Analisis Penerapan Prinsip Manajemen Keuangan Syariah Dalam Bisnis Pengepul Kelapa Sawit Di Desa Giriwinangun Kabupaten Tebo

Richa Septiya Sari — 2026-09-30

Tebo Regency is one of the regencies experiencing rapid development, both in terms of development and community business development. One such growing business is the palm oil collector business, which plays a crucial role in supporting community economic activities. However, in practice, business financial management remains rudimentary and has not fully implemented Islamic financial management principles. Therefore, this study aims to determine the actual conditions of the palm oil collector business, analyze the understanding and application of Islamic financial management principles, and determine its impact on the economic well-being of workers in Giriwinangun Village, Tebo Regency. This research used qualitative methods with a descriptive approach. Data were obtained through observation, interviews, and documentation with informants including business owners, farmers, workers, and village heads. The research results show that palm oil collectors in Giriwinangun Village are still managed in a simple manner and have not fully implemented Islamic financial management principles. Business actors' understanding of Islamic principles remains low, while financial record-keeping, price transparency, and the implementation of the prohibition of usury and gharar have not been optimally implemented. Nevertheless, palm oil collectors have a positive impact on the community by providing jobs, additional income for workers, and facilitating the sale of their crops by farmers. However, improvements in the community's economic welfare have not been evenly distributed, so the application of Islamic financial management principles still needs to be improved.

Pengaruh Penggunaan Fintech Syariah Dan Literasi Keuangan Terhadap Perilaku Keuangan Masyarakat Muslim Kota Jambi Di Era Digital

Dewi Rawatul Mahmuda — 2026-09-30

This study aims to examine the influence of Islamic financial technology (Islamic fintech) usage and financial literacy on the financial behavior of the Muslim community in Jambi City in the digital era. The study employed a quantitative approach using an associative research design. Data were collected through questionnaires distributed to Muslim residents of Jambi City who met the research criteria. The sample was selected using purposive sampling, and the data were analyzed using SPSS through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. The results indicate that the use of Islamic fintech has a positive and significant effect on the financial behavior of the Muslim community in Jambi City. In contrast, financial literacy does not have a significant effect on financial behavior. However, Islamic fintech usage and financial literacy simultaneously have a positive and significant effect on financial behavior. These findings suggest that the utilization of Islamic fintech services contributes to better financial management, while the level of financial literacy has not yet been fully reflected in individuals' financial behavior. This study is expected to contribute to the development of knowledge in the field of Islamic finance and provide practical insights for policymakers, Islamic financial institutions, and Islamic fintech providers in improving financial services and financial education for the community.

Pengaruh Transparansi Dan Akuntabilitas Pengelolaan Anggaran Dana Bantuan Langsung Tunai (BLT) Terhadap Kepuasan Masyarakat Kurang Mampu Di Kecamatan Kemuning Indragiri Hilir Riau

Yoga Apinda — 2026-09-30

This study aims to analyze the influence of transparency and accountability in the management of the Direct Cash Assistance (BLT) budget on the satisfaction of low-income communities in Kemuning District, Indragiri Hilir Regency, Riau Province. Transparency and accountability are fundamental principles of public financial governance that are expected to enhance public trust and satisfaction with the implementation of government assistance programs.This research employed a quantitative method with a descriptive approach. The population consisted of low-income residents who were recipients of the Direct Cash Assistance (BLT) program in Kemuning District. The sampling technique used was purposive sampling. Data were collected through questionnaires distributed to the respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial significance test (t-test), simultaneous significance test (F-test), and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that, partially, transparency has a positive and significant effect on the satisfaction of low-income communities. Accountability also has a positive and significant effect on community satisfaction. Simultaneously, transparency and accountability have a positive and significant influence on the satisfaction of low-income communities in Kemuning District, Indragiri Hilir Regency, Riau Province. These findings suggest that higher levels of transparency and accountability in the management of the BLT budget lead to greater satisfaction among the beneficiaries of the program.

Pengaruh Fitur Dan Kemudahan Shopee Paylater Terhadap Perilaku Konsumtif Mahasiswa MKS UIN STS Jambi Ditinjau Dari Perspektif Keuangan Syariah

Azizah . — 2026-09-30

This study aims to determine the effect of the Shopee PayLater feature and ease of use on the consumer behavior of students of the Sharia Financial Management Study Program (MKS) UIN Sultan Thaha Saifuddin Jambi. This study uses a quantitative approach with a survey method. The sample selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²) with the help of the SPSS program. The results showed that the Shopee PayLater feature (X1) had no significant effect on consumer behavior, with a calculated t-value of 1.306 and a significance value of 0.197 (>0.05). Meanwhile, ease of use (X2) had a positive and significant effect on consumer behavior, with a calculated t-value of 2.657 and a significance value of 0.010 (<0.05). Simultaneously, the Shopee PayLater feature and ease of use had a significant effect on student consumer behavior. The coefficient of determination (R²) of 0.302 indicates that the two variables explain 30.2% of the variation in consumer behavior, while the remaining 69.8% is influenced by other variables outside the study. This study concludes that Shopee PayLater's ease of use is a more influential factor in student consumer behavior than its features. Therefore, students are expected to be more judicious in utilizing PayLater services to maintain responsible financial management and in accordance with sound financial management principles.

Pengaruh Literasi Keuangan dan Persepsi Keamanan Terhadap Minat Menggunakan Dompet Digital Dana Pada UMKM Di Kelurahan Talang Bakung Kota Jambi

M.Iqbal Fradana — 2026-09-30

This study aims to determine the effect of financial literacy and perceived security on the intention to use the DANA digital wallet among MSMEs in Talang Bakung Village, Jambi City. This study used a quantitative approach with a survey method. The population and sample size for this study were 60 MSMEs, using total sampling, meaning the entire population was sampled. Data were collected through a Likert-scale questionnaire and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results showed that financial literacy partially had a positive and significant effect on the intention to use the DANA digital wallet, while perceived security had a positive but insignificant effect. Simultaneously, financial literacy and perceived security had a positive and significant effect on the intention to use the DANA digital wallet. The coefficient of determination showed that financial literacy and perceived security explained 10.7% of the variation in intention to use, while 89.3% was influenced by factors outside this study. Thus, financial literacy is a more dominant factor in the interest in using in this study, while the perception of security has not been a partial determining factor in the context of MSMEs in Talang Bakung sub-district, Jambi city.

Pengelolaan Keuangan Keluarga Pada Wanita Karir Yang Berperan Ganda Sebagai Ibu Rumah Tangga Di Desa Bayung Lencir Indah Kabupaten Musi Banyuasin

Atik Erviana — 2026-09-30

This study examines family financial management among career women who also play a dual role as housewives in Bayung Lencir Indah Village, Musi Banyuasin Regency, from the perspective of sharia financial management. This study aims to identify the form of family financial management, the supporting and inhibiting factors, and the dual role of career women in increasing family income based on Islamic principles. This research uses a qualitative field approach. Data were collected through observation, interviews, and documentation involving career women who are also housewives in RT 05 and RT 08. The findings show that family financial management is carried out through budgeting, arranging household needs, simple recording, and controlling expenses by prioritizing basic needs. Supporting factors include stable income, husband’s support, planning ability, and financial knowledge. The main constraints are limited time, fatigue, increasing family needs, and unexpected expenses. From an Islamic perspective, women’s dual roles are permissible as long as they are carried out through lawful means, preserve dignity, fulfill family responsibilities, and are based on trustworthiness, balance, and mutual help.

Strategi Pengelolaan Keuangan Pribadi Generasi Z Pada Era Discount E-Commerce Dan Digital Payment Dalam Perspektif Keuangan Syariah

Wima Ayu Setia Ningsih — 2026-09-30

Generation Z's Personal Financial Management Strategies in Dealing with E-Commerce Discounts and the Convenience of Digital Payments from an Islamic Financial Perspective (A Study on Students of the Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi). The rapid development of e-commerce platforms and the convenience of digital payment systems have significantly changed the consumption behavior of Generation Z, particularly university students. Various promotional programs, such as discounts, flash sales, cashback, and free shipping, encourage purchasing decisions that may affect personal financial management. Therefore, effective financial management strategies based on Islamic financial principles are essential. This study aims to explore students' experiences in dealing with e-commerce promotions, understand their perceptions of their personal financial conditions, analyze the personal financial management strategies they apply, and examine these strategies from the perspective of Islamic finance. This study employed a qualitative research method with a descriptive approach. The participants consisted of ten students from the Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi, selected using a purposive sampling technique. Data were collected through in-depth interviews and analyzed using the stages of data reduction, data display, and conclusion drawing. The findings reveal that students are highly attracted to various e-commerce promotions, including discounts, flash sales, cashback, and free shipping, which often encourage impulsive buying behavior. Although all participants recognized the importance of managing their finances wisely, they still faced challenges in controlling their spending due to digital promotions and the convenience of digital payment systems. The financial management strategies implemented by the participants included limiting exposure to promotional content, postponing purchasing decisions, prioritizing needs over wants, and recording financial transactions. From the perspective of Islamic finance, these strategies reflect efforts to avoid israf (excessive spending) and tabzir (wastefulness) while promoting responsible wealth management. However, their implementation has not been fully consistent, indicating the need to strengthen financial literacy and the application of Islamic financial values in daily life.

Pengaruh FOMO, Shopping Lifestyle Dan Promo Tanggal Kembar Terhadap Pembelian Impulsif Mahasiswa FEBI UIN STS Jambi Di Shopee

Rafika Wulandari — 2026-09-30

The development of digital technology and e-commerce has driven changes in people's consumption behavior, marked by the emergence of the phenomenon of Fear of Missing Out (FOMO), shopping lifestyle, and promotional strategies such as twin date promotions that potentially influence impulsive buying behavior. This study aims to analyze the influence of Fear of Missing Out (FOMO), shopping lifestyle, and twin date promotions on the impulsive buying behavior of FEBI UIN STS Jambi students on the Shopee platform. Preliminary research shows that although the use of Shopee is high, the tendency toward impulsive buying is not uniform because not all students experience FOMO, there are differences in shopping lifestyle, and twin date promotions are not always the main factor in purchasing decisions. This research uses a quantitative approach with an explanatory research method and is analyzed using SmartPLS 4. The results show that FOMO has a positive and significant effect on impulsive buying, while shopping lifestyle and twin date promotions do not have a significant effect. Simultaneously, the three variables explain 41.6% of the variation in impulsive buying, which is categorized as moderate. Therefore, it can be concluded that psychological factors in the form of FOMO are more dominant in encouraging students’ impulsive buying behavior compared to lifestyle and promotional factors.

Pengaruh Financial Self-Control Dan Financial Stress Terhadap Pengelolaan Keuangan Syariah Generasi Muda Di Kota Jambi

Tiara Sinta — 2026-09-30

This study aims to examine the influence of Financial Self-Control and Financial Stress on the Islamic financial management of young adults in Jambi City. The study was motivated by the importance of young adults' ability to manage their finances in accordance with Islamic principles amidst various financial behavioral challenges and financial pressures. This research employed a quantitative approach using a survey method involving 100 respondents selected through purposive sampling. Data were collected using a four-point Likert scale questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. The findings indicate that Financial Self-Control and Financial Stress have a positive and significant effect on the Islamic financial management of young adults in Jambi City. The coefficient of determination (R-Square) value of 0.570 indicates that both independent variables explain 57% of the variance in Islamic financial management, while the remaining 43% is explained by other factors outside the research model. In conclusion, Financial Self-Control and Financial Stress are important factors influencing Islamic financial management among young adults in Jambi City. Therefore, young adults are expected to improve their self-control in financial management and manage Financial Stress wisely in order to implement sound financial management in accordance with Islamic principles

Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Financial Distress Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2022-2025

Marwah Afra Amatullah — 2026-09-30

The transportation and logistics sector faces financial pressures following the COVID-19 pandemic, increasing the risk of financial distress, particularly for Sharia-compliant issuers listed on the Indonesian Sharia Stock Index (ISSI). This study aims to analyze the partial and simultaneous effects of profitability, liquidity, and leverage on financial distress in transportation and logistics companies listed on the ISSI for the 2022–2025 period. The study employed a quantitative approach with a purposive sampling technique, resulting in a sample of 13 companies with a total of 52 panel data observations. Profitability was proxied by Return on Assets (ROA), liquidity by Current Ratio (CR), and leverage by Debt to Asset Ratio (DAR), while financial distress was measured using the Altman Z-Score. Data were analyzed using panel data regression using the Common Effect Model (CEM) with the help of EViews 12. The results showed that liquidity had a positive and significant effect on financial distress, while profitability and leverage had no significant effect partially. Simultaneously, all three variables significantly influenced financial distress, with an Adjusted R² value of 0.6253, meaning that 62.53% of the variation in financial distress can be explained by these three variables. This finding supports the Pecking Order Theory and indicates that liquidity management is a key factor in maintaining the financial stability of companies in the transportation and logistics sector.

Pengaruh Kepercayaan Masyarakat dan Nilai Tukar Rupiah Terhadap Indeks Saham Syariah Indonesia Periode 2020-2025

Nurma Widia Syafa'ah — 2026-09-30

The movement of the Indonesia Sharia Stock Index (ISSI) is influenced by various factors, including public confidence and the rupiah exchange rate. This study aims to analyze the effect of public confidence, as measured by the Consumer Confidence Index (CCI), and the rupiah exchange rate on the Indonesia Sharia Stock Index (ISSI) during the 2020–2025 period. This research employed a quantitative approach with an associative research design. The study used 72 monthly secondary data observations obtained from the Indonesia Stock Exchange and Bank Indonesia. Data were analyzed using EViews 14 through stationarity tests, cointegration tests, classical assumption tests, and multiple linear regression analysis with the HAC (Newey-West) method. The results indicate that, partially, public confidence and the rupiah exchange rate have a positive and significant effect on the ISSI. Simultaneously, both variables also have a significant effect on the ISSI, with an Adjusted R² value of 0.545. These findings indicate that psychological factors and macroeconomic conditions play an important role in the movement of the Indonesia Sharia Stock Index

Analisis Strategi Pengelolaan Keuangan Syariah Dalam Meningkatkan Omzet Pada UMKM Mie Bucin Mendalo Muaro Jambi

Cindy Ariska — 2026-09-30

This research was motivated by the importance of sharia financial management in supporting business development and increasing the turnover of Micro, Small, and Medium Enterprises. Mie Bucin Mendalo is one of the culinary MSMEs that experienced an increase in turnover after utilizing digital platforms such as GrabFood and ShopeeFood. However, an increase in turnover does not necessarily indicate effective financial management. This study employed a qualitative research method with a descriptive approach. The research was conducted at Mie Bucin Mendalo MSME in Muaro Jambi Regency. The informants consisted of the business owner, employees, customers, and GrabFood and ShopeeFood drivers. Data were collected through observation, interviews, and documentation. The data were analyzed through data reduction, data presentation, and conclusion drawing. The results showed that the implementation of sharia financial management at Mie Bucin Mendalo has been carried out through the functions of planning, organizing, leadership, supervision, and the application of sharia principles. Business management is conducted by allocating funds according to business needs, establishing clear job responsibilities, supervising income and expenses, and implementing business practices based on trustworthiness, honesty, fairness, and the avoidance of usury (riba). The sharia financial management strategies implemented through operational cost control, product development, service quality improvement, and the utilization of GrabFood and ShopeeFood have successfully increased sales volume, customer numbers, and market reach. As a result, the business turnover increased from IDR 64,490,000 in 2021 to IDR 523,542,000 in 2025. Therefore, sharia financial management strategies play an important role in supporting turnover growth and the sustainable development of Mie Bucin Mendalo MSME.

Persepsi Asatidz Pondok Pesantren Darul Hijrah Kabupaten Batang Hari Terhadap Jasa Bank Syariah

Rohmat Saputra — 2026-09-30

Islamic banking is a banking system whose operations are based on legal principles referring to Islamic law, guided by the Qur’an and the Sunnah (Hadith). This study aims to examine the perceptions and the factors causing Asatidz of Darul Hijrah Islamic Boarding School in Batang Hari Regency to still not use Islamic banking services. The research employed a descriptive qualitative method. Data were collected through interviews, and the analysis was conducted using a descriptive qualitative approach by elaborating information based on the actual conditions obtained in the field. The results indicate that, overall, the perceptions of the Asatidz of Darul Hijrah Islamic Boarding School in Batang Hari Regency toward Islamic banking services are positive, with appreciation for the efforts of Islamic banks in providing financial services in accordance with Islamic sharia principles. However, limited knowledge and accessibility challenges highlight the importance of further efforts in education and the dissemination of Islamic banking services so that they can be more widely recognized and utilized by the broader community. The factors causing the Asatidz of Darul Hijrah Islamic Boarding School in Batang Hari Regency to have not yet chosen Islamic banking services include the distant location of Islamic banks and limited banking facilities; prior experience and comfort with conventional banking services, which are perceived as fast, efficient, secure, and uncomplicated; as well as the established reputation of conventional banks, which fosters greater trust due to their long-standing experience and proven stability.

Analisis Perlakuan Akuntansi Akad Istishna’ Pada Toko Rafli Kaca Berdasarkan Psak 404

Muhammad Nursholihin — 2026-10-03

This study aims to identify and describe the practice of glass product ordering transactions at Rafli Kaca Store, which has the characteristics of an istishna’ contract, and to analyze its accounting treatment based on PSAK 404 concerning Istishna’ Accounting. This study employs a descriptive qualitative approach with a case study design. The research object is the accounting treatment of istishna’ contracts at Rafli Kaca Store, focusing on the aspects of recognition, measurement, presentation, and disclosure. Data were obtained through interviews, observations, and documentation, and were analyzed through the stages of data condensation, data presentation, and conclusion drawing and verification. The results show that the transaction practices at Rafli Kaca Store have the characteristics of an istishna’ contract. This is indicated by the ordering of products based on customer specifications, agreements regarding the model, size, materials, and price, down payment arrangements, the production process after the agreement is reached, and the delivery of goods after the order is completed. However, the accounting treatment applied is not yet fully in accordance with PSAK 404. Rafli Kaca Store has used receipts as transaction documentation, but its accounting records remain simple and do not systematically distinguish between down payments, final payments, revenue, and receivables. In addition, the costs of materials, labor, transportation, and other expenses are not systematically calculated for each order. Non-compliance is also found in the aspects of revenue recognition, measurement of costs and revenue, presentation of transaction elements, and disclosure of istishna’ transaction information. Therefore, the level of conformity of the accounting treatment at Rafli Kaca Store with PSAK 404 is still considered low.

Pengaruh Islamic Corporate Governance, Sharia Compliance Dan Whistleblowing System Terhadap Fraud Pada Bank Umum Syariah Di Indonesia Periode 2020-2024

Atar Satria Fikri — 2026-10-05

Sharia Commercial Banks are financial institutions that conduct their operations based on Sharia principles. The prevalence of fraud cases within Sharia Commercial Banks demonstrates that, despite employing Sharia-compliant operational systems, these banks remain susceptible to fraud. This study aims to examine the influence of Islamic Corporate Governance, Sharia Compliance, and Whistleblowing Systems on fraud in Sharia Commercial Banks in Indonesia. The study employs a quantitative method using secondary data. Panel data regression analysis is used as the analytical method. The population consists of all Sharia Commercial Banks registered with the Financial Services Authority (OJK) between 2020 and 2024. The sample was selected using purposive sampling, resulting in a total of seven Sharia Commercial Banks observed over a five-year period. The results indicate that Islamic Corporate Governance has a positive and significant effect on fraud, whereas Sharia Compliance and Whistleblowing Systems do not have a significant effect on fraud. However, the three independent variables Islamic Corporate Governance, Sharia Compliance, and Whistleblowing Systems collectively exert a significant influence on fraud.

Analisis Penerapan Laporan Keuangan Berdasarkan PSAK 409 Studi Kasus Pada Lembaga Amil Zakat Insan Madani Jambi

Friska Desta Setia — 2026-10-05

The implementation of Statement of Financial Accounting Standards (PSAK) 409 serves as a guideline for amil zakat institutions in preparing transparent, accountable, and sharia-compliant financial statements. This study aims to analyze the implementation of financial statements based on PSAK 409 at Insan Madani Jambi Amil Zakat Institution in terms of recognition, measurement, presentation, and disclosure. This study employed a descriptive qualitative research method. Data were collected through observation, interviews, and documentation involving the Director of Finance and Governance and the Secretary of Reporting as key informants. Data were analyzed using data reduction, data presentation, and conclusion drawing, while data validity was ensured through source triangulation. The findings indicate that, in general, Insan Madani Jambi Amil Zakat Institution has implemented PSAK 409 in preparing its financial statements. The aspects of recognition, measurement, and presentation have complied with PSAK 409, whereas in the disclosure aspect, the institution has prepared Notes to the Financial Statements; however, several disclosures could still be enhanced to achieve more comprehensive compliance with PSAK 409. It can be concluded that the implementation of PSAK 409 in the financial statements of Insan Madani Jambi Amil Zakat Institution generally complies with the applicable accounting standards. The findings are expected to serve as an evaluation for the institution in improving the quality of financial reporting and as a reference for future studies on the implementation of PSAK 409 in amil zakat institutions.

Pengaruh Pengetahuan, Akses Kemudahan Digital dan Resiko Terhadap Keputusan Penggunaan QRIS BSI

Rona Afriliani — 2026-10-05

This study aims to analyze the influence of knowledge, digital accessibility, and perceived risk on the decision to use Bank Syariah Indonesia (BSI) QRIS among Generation Z in Jambi City. The rapid development of digital payment technology has increased the use of Quick Response Code Indonesian Standard (QRIS) as a non-cash transaction method, especially among Generation Z, which is highly adaptive to digital technology. However, several challenges remain, including limited user understanding, ease of application access, and concerns regarding the security risks of digital transactions. This study employed a quantitative approach with an associative research design. The sampling technique used was purposive sampling, involving 100 Generation Z respondents in Jambi City who had used BSI QRIS. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS software. The results showed that knowledge and digital accessibility had a positive and significant effect on the decision to use BSI QRIS, while perceived risk had a negative and significant effect on the decision to use BSI QRIS. Digital accessibility was found to be the most dominant variable influencing QRIS usage decisions. Simultaneously, knowledge, digital accessibility, and perceived risk significantly influenced the decision to use BSI QRIS among Generation Z in Jambi City. This study is expected to serve as an evaluation material for Bank Syariah Indonesia in improving QRIS service quality, strengthening digital transaction security, and enhancing digital literacy among the public.

Analisis Praktik Pembiayaan Akad Qardh dalam Pemberdayaan Ekonomi Masyarakat pada Bank Wakaf Mikro Pondok Pesantren As’ad Kota Jambi

Olifvia Putri Adeliani — 2026-10-05

This study aims to analyze the practice of qardh financing in empowering community economic activities at the Micro Waqf Bank of As’ad Islamic Boarding School in Jambi City. This research uses a qualitative descriptive approach. Data were collected through interviews, observation, and documentation involving the management and customers of the Micro Waqf Bank. The data analysis technique applied the Miles and Huberman model including data reduction, data display, and conclusion drawing.The results indicate that the implementation of qardh financing at the Micro Waqf Bank is carried out through group-based financing without collateral accompanied by mentoring activities. The financing is utilized by customers to develop micro businesses such as small trading, culinary businesses, and service activities. The impact of this financing can be seen in the improvement of business capacity, increased income, and stronger economic independence among community members around the Islamic boarding school.However, several challenges remain such as limited financing funds, insufficient managerial skills among some customers, and limited mentoring activities. Therefore, continuous business training and assistance are needed to strengthen the empowerment impact of the program.

Analisis Implementasi Akuntansi Zakat, Infak dan Sedekah Berdasarkan PSAK No 109 Pada Lembaga Amil Zakat OPSEZI Jambi

Putri Anelisa — 2026-10-05

This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah (ZIS) based on PSAK No. 109 at the OPSEZI Zakat Institution in Jambi and to identify the challenges encountered in its implementation. This study employs a descriptive qualitative approach conducted at LAZ OPSEZI Jambi. Data were collected through interviews, observations, and documentation involving informants directly engaged in the institution’s financial management and reporting. Data analysis was conducted through data reduction, data presentation, and conclusion drawing and verification. The findings indicate that LAZ OPSEZI Jambi has generally implemented PSAK No. 109 in the recognition, measurement, presentation, and disclosure of ZIS funds. Funds are recognized when received and distributed, while non-cash assets are measured using relevant valuation principles. The institution has also prepared most of the required financial statement components and disclosed information concerning the receipt and distribution of ZIS funds. However, implementation is not yet fully optimal because the statement of changes in managed assets was not presented for 2024. Other challenges include limited human resource competencies, accounting systems that require further improvement, and the need to strengthen understanding of applicable accounting standards. The study concludes that the implementation of PSAK No. 109 at LAZ OPSEZI Jambi has generally been carried out, but improvements are still required in human resource capacity, accounting information systems, financial statement completeness, transparency, and accountability in ZIS fund management.

Analisis Faktor Rendahnya Penggunaan Cashless Oleh Pedagang Di Lingkungan Pasar Aurduri

Hetty Septiana Manurung — 2026-10-06

This study aims to identify the factors influencing the low adoption of cashless payment systems among merchants at Aurduri Market. A quantitative approach utilizing Principal Component Analysis (PCA) was employed. Data were collected from 95 active merchants via questionnaires. The results reveal three primary factors contributing to the low usage of cashless payment systems: perceptions of cashless-related constraints, digital financial literacy, and digital infrastructure barriers. Collectively, these three factors explain 52.913% of the data variance. The findings are expected to serve as a basis for considering strategies to increase the adoption of cashless payment systems in traditional markets.

Pengaruh Audit Delay, Fee Audit dan Komite Audit terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2020–2024

Siti Nur Amanda Sari — 2026-10-09

This study aims to examine the effect of audit delay, audit fee, and audit committee on audit quality in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This research employed a quantitative approach with a causal associative research design. The study used secondary data obtained from the companies' annual reports and audited financial statements. The sample was selected using a purposive sampling technique, resulting in 11 manufacturing companies with a total of 55 observations. Data were analyzed using panel data regression with EViews 12 through descriptive statistical analysis, panel data model selection, and hypothesis testing using t-tests and F-tests. The findings indicate that audit delay has no significant effect on audit quality. In contrast, audit fee and audit committee have a positive and significant effect on audit quality. Simultaneously, audit delay, audit fee, and audit committee significantly influence audit quality. These findings suggest that audit quality is determined not only by the timeliness of audit completion but also by the adequacy of audit resources and the effectiveness of corporate governance mechanisms, particularly the audit committee. The study implies that companies should strengthen the implementation of good corporate governance by optimizing the role of the audit committee and determining appropriate audit fees in accordance with the complexity of audit engagements to enhance audit quality and the credibility of financial reporting.

Pengaruh Pressure, Opportunity, Dan Rationalization Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di ISSI Tahun 2022-2025

Ceria Karina Irsandi — 2026-10-13

This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2025 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 23 companies and 92 firm-year observations over four years. Financial statement fraud was measured using the Beneish M-Score. Pressure was proxied by return on assets (ROA), opportunity by changes in the receivables ratio, and rationalization by auditor changes. The data were analyzed using panel data regression with EViews 12. The results indicate that, partially, pressure has a positive and significant effect on financial statement fraud, with a probability value of 0.0420. In contrast, opportunity has no significant effect, with a probability value of 0.4237, while rationalization also has no significant effect at the 5% significance level, with a probability value of 0.0585. Simultaneously, the three independent variables significantly affect financial statement fraud, as indicated by an F-statistic probability value of 0.023281. The adjusted R-squared value of 0.071220 indicates that the model explains 7.12% of the variation in the dependent variable. These findings highlight the importance of managing financial performance pressures and strengthening internal controls and monitoring mechanisms to mitigate the risk of financial statement manipulation

Pengaruh Transparansi, Kepercayaan dan Religiusitas terhadap Minat Masyarakat Membayar Zakat di BAZNAS Kota Jambi dengan Kesadaran sebagai Variabel Intervening

Tiara Oktariyani — 2026-10-14

This study aims to examine the effects of transparency, trust, and religiosity on the public’s intention to pay zakat to the National Amil Zakat Agency (BAZNAS) of Jambi City, with awareness serving as an intervening variable. This study employs a quantitative approach, using questionnaires distributed to residents of Jambi City who qualify as zakat payers (muzakki) or prospective zakat payers. The sampling technique used was saturated sampling, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that transparency and trust have no significant direct effects on the intention to pay zakat, whereas religiosity has a positive and significant effect. Transparency and religiosity positively and significantly affect awareness, while trust has no significant effect. Furthermore, awareness has a positive and significant effect on the intention to pay zakat. The indirect effect analysis reveals that awareness mediates the effects of transparency and religiosity on the intention to pay zakat, but does not mediate the effect of trust. The coefficient of determination indicates that the model explains 81.3% of the variance in awareness and 83.7% of the variance in the intention to pay zakat. These findings highlight the importance of enhancing public awareness through transparent zakat management and strengthening religious values. Therefore, BAZNAS Jambi City should improve access to information, provide continuous zakat education, and strengthen accountability in managing zakat funds to encourage greater public participation in formal zakat institutions.

Pengaruh Efisiensi, Keamanan dan Kemudahan Terhadap Minat Nasabah Bertransaksi Menggunakan Byond by BSI (BSI KCP Sungai Penuh)

Mhd. Hasby Julhadi — 2026-10-16

This study aims to analyze the influence of efficiency, security, and ease of use on customers’ intention to conduct transactions using Byond by BSI at BSI KCP Kota Sungai Penuh. The background of this study is based on the relatively low level of interest in using mobile banking services, even though such services are intended to improve the effectiveness of customer transactions. The theoretical framework of this study is based on Consumer Behavior Theory, the Technology Acceptance Model (TAM), and the Theory of Planned Behavior (TPB), and is supported by previous studies showing that efficiency, security, and ease of use are important factors in the adoption of digital banking technology. This study employed a quantitative approach with a descriptive associative method. Data were collected through questionnaires and analyzed using SEM-PLS to test validity, reliability, and the relationships among variables. The results indicate that customers’ perceptions of efficiency, security, and ease of use are at a moderate level, but not yet optimal. These findings suggest that improvements in these three aspects are necessary to encourage customers’ intention to use Byond by BSI more effectively. Thus, efficiency, security, and ease of use are important factors in the development of Islamic mobile banking services.

Pengaruh Fitur Layanan dan Kemudahan Penggunaan Terhadap Kepuasan Nasabah Gen Z Dalam Menggunakan Aplikasi BYOND By BSI di Kota Jambi

Dewi Nur Fatihah — 2026-10-31

This study aims to analyze the influence of service features and ease of use on the satisfaction of Generation Z customers using the BYOND by BSI application in Jambi City. The study employs a quantitative approach with an associative research design. A sample of 100 respondents was determined using Cochran’s formula via accidental sampling. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS 4 software. The results indicate that service features have a positive and significant impact on customer satisfaction, whereas ease of use does not have a significant effect. The coefficient of determination (R²) of 0.877 suggests that the research model explains 87.7% of the variance in customer satisfaction through the variables of service features and ease of use. Furthermore, the effect size values indicate that service features contribute more significantly than ease of use to explaining customer satisfaction. These findings underscore the importance of developing transaction features that are comprehensive, reliable, secure, and aligned with the needs of Generation Z customers. Consequently, Bank Syariah Indonesia should prioritize enhancing the quality of its digital service features, while also refining navigation and user experience, to boost customer satisfaction with the BYOND by BSI application.

Pengaruh Penjualan, Ekuitas, Liabilitas, dan Aset terhadap Laba Bersih pada Perusahaan Sektor Konstruksi yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Periode 2020–2025.

Miftahul Hasanah — 2026-10-31

This study aims to examine the effect of sales, equity, liabilities, and assets on net profit in construction sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2025 period. This research employs a quantitative approach with an associative research design. The study uses secondary data obtained from companies’ annual financial statements, the Indonesia Stock Exchange (IDX), and other relevant official sources. The sample was selected using purposive sampling, resulting in 13 companies with a total of 78 observations over six years. Panel data regression analysis was conducted using the Random Effect Model (REM). The results indicate that sales have a negative and statistically significant effect on net profit. Meanwhile, equity, liabilities, and assets have no statistically significant individual effects on net profit. However, sales, equity, liabilities, and assets simultaneously have a significant effect on net profit. The coefficient of determination (R-squared) of 55.21% indicates that the four independent variables explain 55.21% of the variation in net profit, while the remaining 44.79% is explained by other factors outside the research model. These findings suggest that higher sales do not necessarily lead to higher net profit, as profitability is also influenced by cost management and operational efficiency. Therefore, construction companies need to optimize revenue management, capital structure, and asset utilization to improve their financial performance

Pengaruh Diskon Live Streaming dan Self-Control Keuangan Terhadap Perilaku Impulsive Buying Pengguna Tiktok Shop Mahasiswa UIN STS Jambi

Krisdiyanto . — 2026-10-31

This study aims to analyze the effect of live-streaming discounts and financial self-control on impulsive buying behavior among TikTok Shop users at UIN Sulthan Thaha Saifuddin Jambi, both partially and simultaneously. This research employed a quantitative approach with an associative causal survey design. The sample consisted of 103 active students from the 2022–2025 cohorts, selected using purposive sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 26, including t-tests, an F-test, and the coefficient of determination. The results indicate that live-streaming discounts have a positive and significant effect on impulsive buying behavior, with a regression coefficient of 0.461, a t-value of 4.322, and a significance level of 0.000. Conversely, financial self-control has a negative but statistically insignificant effect, with a regression coefficient of -0.100, a t-value of -1.430, and a significance level of 0.156. Simultaneously, both variables significantly affect impulsive buying behavior, as indicated by an F-value of 9.533 and a significance level of 0.000. The Adjusted R Square value of 0.160 indicates that the research model explains 16% of the variation in impulsive buying behavior, while the remaining 84% is associated with factors outside the model. These findings highlight the importance of financial literacy and responsible consumption behavior in responding to digital promotional strategies.

Manajemen Pendapatan Usaha Jamur Tiram Arsa Di Sungai Duren Dalam Perspektif Ekonomi Islam

Reza Pahlevi — 2026-10-31

The oyster mushroom business is a business opportunity with great potential, but revenue management in home-based businesses has not yet been optimized. This study aims to examine the implementation of revenue management at the Arsa Oyster Mushroom Business in Sungai Duren and how the Islamic economic perspective views this implementation. This study uses a descriptive qualitative approach. Primary data were obtained through observation, interviews with the business owner, and documentation, while secondary data were sourced from books, journals, and previous theses. Data validity was tested through thorough observation, triangulation, and the use of reference materials. The results show that revenue management at the Arsa Oyster Mushroom Business has been consistently implemented, with three sources of revenue: sales of mushrooms, baglogs, and spawn, as well as profits reinvested as production capital. However, its management is not yet efficient because financial record-keeping remains simple (single-entry) and there is no separation between the owner’s assets and the business’s assets, so production funds are at risk of being used for family needs. From an Islamic economic perspective, this business complies with Sharia principles, namely halal and thayyib products, honesty and fairness in measurement, trustworthiness, and freedom from riba, gharar, and maysir through the mudharabah contract, as well as the fulfillment of zakat, infaq, and sadaqah.

Pengaruh Inovasi Layanan Dan Kesesuaian Prinsip Syariah Terhadap Kepercayaan Nasabah Pada Bank Syariah Indonesia Cabang Pattimura

Selvi Aulia — 2026-11-02

This study aims to analyze the influence of service innovation and compliance with sharia principles on customer trust at Bank Syariah Indonesia (BSI) Pattimura Jambi Branch. The study is motivated by the importance of customer trust as a key factor in maintaining sustainable relationships between banks and customers amid the increasingly competitive Islamic banking industry. Service innovation has become one of the strategic efforts undertaken by banks to improve service quality through the utilization of digital technology, while compliance with sharia principles represents the fundamental characteristic distinguishing Islamic banks from conventional banks. Therefore, both factors are assumed to play a significant role in shaping and enhancing customer trust in Islamic banking institutions.This research employed a quantitative approach with a causal associative design. The population consisted of all customers of Bank Syariah Indonesia Pattimura Jambi Branch, while the sample comprised 100 respondents selected through purposive sampling. Data were collected using questionnaires based on a Likert scale and analyzed using the Statistical Package for Social Sciences (SPSS). The data analysis techniques included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²).The results indicate that service innovation has a positive and significant effect on customer trust at Bank Syariah Indonesia Pattimura Jambi Branch. Furthermore, compliance with sharia principles also has a positive and significant effect on customer trust. Simultaneously, service innovation and compliance with sharia principles significantly influence customer trust. These findings suggest that customer trust is formed through a combination of innovative service quality and the bank’s commitment to consistently implementing Islamic principles. Therefore, Bank Syariah Indonesia should continue to develop technology-based service innovations while strengthening the implementation of sharia principles in order to enhance customer trust and maintain competitiveness in the Islamic banking industry.