JOURNAL OF SHARIA ECONOMICS, 2655-2493 (Print) - 2655-2485 (Online), is a periodical scientific journal managed and published by Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia; and in collaboration with The Indonesian Association of Islamic Economist (IAEI). This journal specializes in the study of economics and Islamic economics. The manager welcomes contributions in the form of articles from scientists, scholars, professionals and researchers related to Islamic economic studies. The article will be published after going through the mechanism of selection of the manuscript, review of free partners, and editing process. All articles published are the views and are the responsibility of the author and do not represent this journal or the author's affiliated body. The Journal of Sharia Economics is published twice a year in June and December.
Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia
Pengaruh Kemudahan dan Biaya Administrasi Terhadap Keputusan Menggunakan Aplikasi Byond BSI Mobile (Studi Kasus Pada Masyarakat Kota Jambi)
This study aims to determine the effect of Ease of Use (X1) and Administrative Costs (X2) on the Decision to Use the BYOND BSI Mobile Application (Y) in Jambi City. This study uses a quantitative approach with a data collection method through questionnaires distributed to BYOND BSI Mobile users in Jambi City. Data analysis techniques used include 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 show that Ease of Use has a positive and significant effect on the Decision to Use the BYOND BSI Mobile Application, with a t-value of 14.939 > t-table 1.985. Administrative Costs also have a positive and significant effect on the Decision to Use the BYOND BSI Mobile Application, with a t-value of 6.891 > t-table 1.985. Simultaneously, Ease of Use and Administrative Costs have a significant effect on the Decision to Use the BYOND BSI Mobile Application with an f-value of 168.679 > ft-table 3.09. Thus, it can be concluded that the greater the ease of use and the more affordable the administration fees, the higher the customer's decision to use the BYOND BSI Mobile application in Jambi City. This research is expected to provide consideration for Bank Syariah Indonesia in improving the quality of its digital banking services.
Ease of Use, Administration Fees, Usage Decision, BYOND BSI Mobile.
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Pengaruh Brand Image dan Gaya Hidup Terhadap Keputusan Pembelian Baju Thrift di CFD Telanai Kota Jambi
The growth of the thrift clothing business in Indonesia has increased significantly along with the rising trend of sustainable fashion and changes in consumer lifestyles. Consumers' purchasing decisions for thrift clothing are influenced not only by economic considerations but also by brand image and lifestyle, particularly among young consumers. This study aims to examine the influence of brand image and lifestyle on purchasing decisions for thrift clothing at CFD Telanai, Jambi City, both partially and simultaneously. This research employed a quantitative approach with an explanatory research design. A total of 70 respondents were selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that brand image has a positive and significant effect on purchasing decisions. Likewise, lifestyle also has a positive and significant effect on purchasing decisions. Simultaneously, brand image and lifestyle significantly influence consumers' purchasing decisions for thrift clothing at CFD Telanai, Jambi City. These findings support the Theory of Planned Behavior, which explains that individual attitudes and characteristics influence purchasing behavior. This study contributes to the literature on consumer behavior and provides practical implications for thrift business owners in developing more effective marketing strategies
Brand image; lifestyle; purchasing decision; thrift clothing; consumer behavior.
Pengaruh Akuntansi Hijau, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Subsektor Batubara Issi Tahun 2021–2024
This study aims to analyze the influence of green accounting, environmental performance, and company size on the financial performance of coal-based energy companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2021–2024 period. The study employed a quantitative approach with a causal associative approach. Secondary data were obtained from annual reports, sustainability reports, company financial reports, and data from the Corporate Performance Rating Program in Environmental Management (PROPER). The sampling technique used purposive sampling based on specific criteria. Financial performance was proxied using Return on Assets (ROA), green accounting was measured using the GRI 300 disclosure index, environmental performance was measured using the PROPER rating, and company size was measured by the natural logarithm of total assets. Data analysis was performed using multiple linear regression. The results showed that green accounting had a positive effect on financial performance. Environmental performance also had a positive effect on financial performance, indicating that companies with better environmental management tended to have higher levels of profitability. Furthermore, company size had a positive effect on financial performance because companies with larger assets have a better ability to manage resources and generate profits. Simultaneously, green accounting, environmental performance, and company size significantly influence the financial performance of coal-based energy companies listed on the ISSI (Indonesian Standard Chartered Accountants). This finding underscores the importance of implementing sustainable business practices to improve financial performance and support long-term corporate sustainability.
green accounting, environmental performance, company size, financial performance, ROA, ISSI.
Pengaruh Retribusi Dan Pungli Terhadap Pendapatan Usaha Mikro Kecil Menengah Di Kelurahan Sengeti Kabupaten Muaro Jambi
This study aims to analyze the effect of levies and illegal levies (pungli) on the income of Micro, Small, and Medium Enterprises (MSMEs) in Sengeti Village, Muaro Jambi Regency. MSMEs play a significant role in the regional economy, but in their implementation, they often face various cost burdens that can affect the level of business income, including regional levies and illegal levies. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 50 MSMEs who served as research respondents. The data analysis technique used was multiple linear regression analysis with the help of the SPSS application. The results of the study indicate that levies have a negative and significant effect on MSME income. This indicates that increasing the burden of levies can reduce the net income received by business actors. In addition, illegal levies also have a negative and significant effect on MSME income, even having a more dominant effect than levies. The results of the simultaneous test show that levies and illegal levies together have a significant effect on MSME income. This finding indicates that costs arising from official and unofficial levies can reduce business profits and affect the sustainability of MSMEs. Therefore, more effective levy management and strict oversight are needed to prevent illegal levies, thereby creating a conducive business climate, increasing MSME revenues, and supporting sustainable economic growth.
Levy, Illegal Levies, MSME Revenue, Micro, Small, and Medium Enterprises, Regional Economy.
Pengaruh Technology Acceptance Model Terhadap Adopsi Mobile Banking BYOND dengan Minat Pengguna Sebagai Mediasi pada Generasi Z di Kota Jambi
This study aims to analyze the factors influencing the adoption of BYOND mobile banking among Generation Z in Jambi City using the Technology Acceptance Model (TAM) approach. This study uses a quantitative approach with a survey method of 384 Generation Z respondents in Jambi City selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of the SmartPLS application. The research variables include perceived ease of use and perceived usefulness as independent variables, intention to use as a mediating variable, and technology adoption as a dependent variable. The results show that perceived ease of use and perceived usefulness have a positive and significant effect on the intention to use BYOND mobile banking. Both variables are also proven to have a positive and significant effect on technology adoption. Furthermore, intention to use has a positive and significant effect on the adoption of BYOND technology. The results of the mediation test indicate that intention to use is able to mediate the influence of perceived ease of use and perceived usefulness on technology adoption. These findings suggest that Generation Z's BYOND adoption process is influenced not only by perceived convenience and immediate benefits, but also by the development of interest in using the app. This research implies that increasing BYOND adoption needs to be directed at enhancing ease of use, enhancing service benefits, and creating a user experience that can foster continued interest in use.
Technology Acceptance Model, perceived ease of use, perceived usefulness, interest in use, technology adoption, BYOND, Generation Z
Pengaruh Islamic Social Reporting, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di ISSI Periode 2022-2025
This study aims to analyze the influence of Islamic Social Reporting (ISR), institutional ownership, and company size on firm value in food and beverage subsector companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and company sustainability reports. The research sample was determined using a purposive sampling technique and obtained 17 companies with a total of 68 observations during the study period. Data analysis was performed using panel data regression with the help of EViews 12 software. The results show that Islamic Social Reporting has a significant negative effect on firm value. Institutional ownership also has a significant negative effect on firm value, while firm size has no significant effect on firm value. Simultaneously, Islamic Social Reporting, institutional ownership, and firm size have a significant effect on firm value. The results show that firm value is not only influenced by financial factors, but also related to aspects of sharia-based social responsibility disclosure and corporate governance mechanisms. These findings imply that companies need to improve the quality of Islamic Social Reporting disclosures, strengthen the effectiveness of institutional oversight mechanisms, and optimize asset management to increase investor confidence and create sustainable corporate value.
Islamic Social Reporting, institutional ownership, company size, firm value, Indonesian Sharia Stock Index.
Optimalisasi Penerimaan Pajak Daerah Pasca Pandemi Covid-19 Menuju Kemandirian Fiskal Kota Jambi
The optimization of local tax revenue after the COVID-19 pandemic is essential to strengthen fiscal independence in Jambi City. This study aims to analyze local tax performance before and after the pandemic, identify differences in tax recovery patterns, and determine priority strategies for optimizing local tax revenue using the Analytical Hierarchy Process (AHP). This study employs a mixed-method approach using secondary data from local government financial reports for the 2014–2024 period and primary data obtained from expert judgments involving eight experts selected through purposive sampling. The analysis was conducted using financial performance indicators and AHP based on pairwise comparisons among criteria and alternative strategies. The results show that the COVID-19 pandemic negatively affected local tax revenue performance; however, tax revenue gradually recovered during the post-pandemic period. The recovery patterns varied among tax types, with several taxes exceeding pre-pandemic levels, while Parking Tax and Advertisement Tax showed slower recovery, reaching 59.9% and 80.6% of their 2019 revenue levels, respectively. The AHP analysis indicates that the main priority criteria are effectiveness (47.6%), contribution to local revenue (28.8%), ease of implementation (15.4%), and sustainability (8.1%), with a consistency ratio (CR) of 0.019. The priority strategies are: (1) integrated payment and tax monitoring systems (46.6%), (2) digital supervision of parking tax (27.7%), (3) restructuring and updating advertisement tax databases (16.1%), and (4) strengthening tax law enforcement (9.6%). The study concludes that improving local tax governance through digitalization, integrated data systems, and stronger monitoring mechanisms is more effective than relying solely on administrative enforcement. These findings provide policy recommendations for BPPRD Jambi City in strengthening local revenue capacity and reducing fiscal dependence on central government transfers.
Local Tax Revenue; Post-COVID-19 Recovery; Fiscal Independence; Analytical Hierarchy Process (AHP); Tax Optimization; Jambi City.
Tindak Pidana Kekerasan Seksual Yang Dilakukan Oleh Anak
Sexual violence committed by children constitutes a legal issue that requires special handling because it involves two equally important interests, namely the protection of victims and the fulfillment of the rights of child offenders. This study aims to analyze the differences in the handling of sexual violence cases committed by adult offenders and child offenders, as well as to examine the efforts undertaken by the Bangkalan Resort Police in handling sexual violence cases involving children as perpetrators. This research employed an empirical legal approach using a qualitative research method. Primary data were obtained through in-depth interviews with investigators from the Women and Children Protection Unit (Unit Pelayanan Perempuan dan Anak/PPA), while secondary data were collected through observation, documentation, and the review of relevant laws and regulations. The collected data were analyzed using the stages of data reduction, data display, and conclusion drawing.The findings indicate that adult offenders are processed through the general criminal justice system, which emphasizes criminal liability and deterrence. In contrast, child offenders are handled under Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, which prioritizes the best interests of the child through diversion, restorative justice, rehabilitation, and social reintegration. The Bangkalan Resort Police have implemented preventive measures through legal awareness programs and public education, repressive measures through investigation, prosecution procedures, and the application of diversion, as well as rehabilitative measures in collaboration with the Correctional Center, the Social Affairs Office, psychologists, and child rehabilitation institutions. Nevertheless, the implementation of these measures continues to face several challenges, including low public awareness in reporting cases, the negative impact of technological advancement, limited institutional resources, and persistent social stigma toward children in conflict with the law. Therefore, strengthening inter-agency coordination, enhancing the capacity of law enforcement officers, and optimizing sustainable rehabilitation programs are essential to achieving a juvenile criminal justice system that upholds justice, legal certainty, legal benefit, and the protection of children's rights.
sexual violence, child offender, juvenile criminal justice system, restorative justice, law enforcement.
Penyelesaian Tindak Pidana Penganiayaan Anak Melalui Restorative Justice
Child abuse constitutes a criminal offense that affects not only the physical well-being of children but also their psychological, social, and emotional development. The conventional criminal justice system, which primarily emphasizes punishment, often fails to provide comprehensive recovery for child victims. Consequently, the restorative justice approach has emerged as an alternative mechanism for resolving criminal cases by emphasizing victim recovery, offender accountability, and the restoration of social harmony. This study aims to analyze the mechanism for resolving criminal acts of child abuse through the restorative justice approach and to examine its effectiveness in providing legal protection for child victims. This research employed a normative legal research method using statutory, conceptual, and case approaches. The data consisted of primary, secondary, and tertiary legal materials collected through library research and analyzed qualitatively using a descriptive-analytical method. The findings indicate that the implementation of restorative justice in Indonesia has a solid legal foundation through Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, Law Number 35 of 2014 concerning Child Protection, Prosecutor Regulation Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice, and National Police Regulation Number 8 of 2021 concerning the Handling of Criminal Cases Based on Restorative Justice. The implementation of this approach has contributed to more victim-oriented case resolution, expedited legal processes, and the restoration of relationships among the parties involved. Nevertheless, its effectiveness is still constrained by inconsistent understanding among law enforcement officers, limited institutional capacity, and insufficient inter-agency coordination. Therefore, strengthening legal regulations, enhancing the capacity of law enforcement officials, and improving institutional coordination are essential to ensure the optimal implementation of the principle of the best interests of the child within Indonesia's criminal justice system.
child abuse; child protection; juvenile criminal justice system; legal protection; restorative justice.
Pengaruh Infrastruktur, Sektor Pariwisata, Tenaga Kerja dan Pdrb Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Provinsi Jambi
This study aims to analyze the effect of road length, tourism visits, labor, and Gross Regional Domestic Product (GRDP) on Regional Original Revenue (PAD) of regencies/cities in Jambi Province during the 2015–2024 period. The data used are secondary data obtained from the Central Statistics Agency (BPS) of Jambi Province and related institutions. This study employs panel data regression analysis using the Fixed Effect Model (FEM) approach. Model selection was conducted through the Chow Test and Hausman Test, which indicated that FEM was the most appropriate model for this study.The results show that simultaneously, road length, tourism visits, labor, and GRDP significantly affect PAD in regencies/cities of Jambi Province. Partially, labor and GRDP have a positive and significant effect on PAD, while road length and tourism visits do not have a significant effect on PAD. The labor variable has a coefficient of 166,489.08 with a probability value of 0.0268, while the GRDP variable has a coefficient of 0.0048 with a probability value of 0.0014. Meanwhile, road length and tourism visits have probability values of 0.8165 and 0.6655 respectively, which are higher than the 5 percent significance level. The Adjusted R-Squared value of 0.926 indicates that the independent variables explain 92.6 percent of the variation in PAD.The findings indicate that regional economic activity and labor absorption are the main factors influencing the increase of PAD in Jambi Province. Therefore, local governments need to encourage productive economic growth, improve labor quality, optimize investment, and strengthen regional fiscal governance in order to enhance sustainable regional financial independence.
Regional Original Revenue, Road Infrastructure, Tourism, Labor, GRDP, Panel Data Regression.
Analisis Determinan Tingkat Kepuasan Nasabah Bank Digital Aladin Syariah (Studi Pada Karyawan PT Sumber Alfaria Trijaya Kota Jambi)
This study aims to analyze the influence of religiosity, Islamic financial literacy, perceived ease of use, perceived usefulness, and trust on customer satisfaction among Alfamart employees who use the services of Bank Aladin Syariah. This research employed a quantitative approach using a survey method through questionnaires distributed to 116 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of the study indicate that simultaneously religiosity, Islamic financial literacy, perceived ease of use, perceived usefulness, and trust significantly influence customer satisfaction with Bank Aladin Syariah services. Partially, religiosity, perceived usefulness, and trust have a positive and significant effect on customer satisfaction, while Islamic financial literacy and perceived ease of use do not have a significant effect. Trust was found to be the most dominant variable influencing customer satisfaction, as indicated by the largest regression coefficient. The Adjusted R Square value of 72.8% indicates that customer satisfaction can be explained by the independent variables in this study, while the remaining 27.2% is explained by other variables outside the research model. The findings of this study indicate that trust, perceived usefulness, and religiosity play important roles in enhancing customer satisfaction in Islamic digital banking services. Therefore, Bank Aladin Syariah should improve system security, service quality, digital feature innovation, and maintain compliance with Islamic principles in order to increase customer satisfaction
Religiosity, Islamic Financial Literacy, Perceived Ease of Use, Perceived Usefulness, Trust, Customer Satisfaction, Islamic Digital Banking.
Pengaruh Kemandirian Fiskal, Belanja Operasi Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Indonesia
This study aims to analyze the development and the influence of fiscal independence ratio, operating expenditure ratio, and labor force on economic growth in 34 provinces in Indonesia during the period 2020–2024. The analysis method employed is panel data regression using the Fixed Effects Model (FEM) approach, following the results of the Chow test and Hausman test. The results show that the fiscal independence ratio has a positive and significant effect on economic growth. The operating expenditure ratio also has a positive and significant effect on economic growth. Meanwhile, the labor force variable has a negative but insignificant effect on economic growth. The Adjusted R-Square value of 0.6890 indicates that the three independent variables together can explain 68.90 percent of the variation in economic growth. Descriptively, the 2020–2024 period was marked by economic contraction due to the Covid-19 pandemic in 2020, followed by strong recovery in 2021–2022 and stabilization in 2023–2024. There is a clear disparity between regions, where Java Island dominates fiscal independence and labor absorption, while eastern Indonesia shows high economic growth driven by the mining sector but still has low fiscal independence.
Fiscal Independence, Operating Expenditure, Labor Force, Economic Growth, Panel Data, Indonesia
Pengaruh Persepsi Return, Persepsi Risiko, Dan Literasi Keuangan Syariah Terhadap Keputusan Berinvestasi Generasi Z Kota Jambi Pada Saham Syariah
This study aims to analyze the effect of perceived return, perceived risk, and Islamic financial literacy on the investment decisions of Generation Z in Jambi City regarding Islamic stocks. This study used a quantitative approach with purposive sampling. Data were collected through questionnaires and analyzed using PLS-SEM. The results show that perceived return and Islamic financial literacy have a positive and significant effect on investment decisions, while perceived risk has no significant effect.
perceived return, perceived risk, Islamic financial literacy, investment decision, Islamic stocks
Keterkaitan Pertumbuhan Ekonomi dan Tingkat Pengangguran Di Provinsi Jambi Analisis Jangka Pendek dan Jangka Panjang
This study aims to analyze the effect of economic growth, investment, government expenditure, and labor force on unemployment in Jambi Province, both in the short-run and the long-run, as well as to examine the existence of long-term equilibrium relationships and adjustment mechanisms among variables. The data used in this study are time series data for the period 1995–2024, analyzed using the Error Correction Model (ECM). The results show that in the long-run, economic growth and investment have a negative and significant effect on unemployment rate, while the labor force has a positive and significant effect. Meanwhile, government expenditure does not have a significant effect in the long-run. In the short-run, economic growth and investment do not have a significant effect on unemployment rate, whereas government expenditure has a negative and significant effect, and the labor force has a positive and significant effect on unemployment rate in Jambi Province. The cointegration test results indicate the existence of a long-term equilibrium relationship among variables in the model, and the negative and significant Error Correction Term (ECT) confirms the presence of an adjustment mechanism from short-term disequilibrium toward long-term equilibrium
unemployment, economic growth, government expenditure, investment, labor force
Analisis Strategi Pelayanan Bank Muamalat Dalam Meningkatkan Mutu Dan Kepuasan Nasabah (Studi pada Bank Muamalat KC Jambi)
This study aims to analyze service strategies to improve service quality and customer satisfaction at the Bank Muamalat Jambi Branch Office. The study used a qualitative, descriptive approach. Data were collected through observation, in-depth interviews, and documentation involving management, employees, and customers as informants. Data analysis was conducted using an interactive model encompassing data reduction, data presentation, and conclusion drawing. It was supported by a SWOT analysis to identify strengths, weaknesses, opportunities, and threats within the service strategy. The results show that the implemented service strategy integrates aspects of professionalism and Sharia values, such as honesty, trustworthiness, and empathy. The implementation of this strategy is reflected in improved service quality through the dimensions of reliability, responsiveness, assurance, empathy, and tangibles. A personalized and transparent service approach has been proven to increase customer satisfaction. However, several obstacles remain, such as inefficient service times, limited facilities, and suboptimal utilization of digital services. This study concludes that a Sharia-based service strategy has a significant impact on improving service quality and customer satisfaction. Therefore, the development of innovative and adaptive service strategies is necessary to enhance the competitiveness of Islamic banking.
Service strategy; service quality; customer satisfaction; Islamic banking; Bank Muamalat
Pengaruh Gaya Hidup Hedonis Dan Flash Sale Terhadap Perilaku Impulsive Buying Generasi Z Pada Platform E-Commerce Shopee (Studi Mahasiswa Febi Uin Sultan Thaha Saifuddin Jambi)
The rapid development of digital technology and e-commerce has significantly transformed consumer behavior, particularly among Generation Z, a demographic known for its strong engagement with digital platforms and online shopping activities. Various digital marketing strategies implemented by e-commerce platforms, such as flash sales, along with the growing tendency toward a hedonic lifestyle, are believed to contribute to the emergence of impulsive buying behavior. This study aims to examine the influence of hedonic lifestyle and flash sales on impulsive buying behavior among Generation Z Shopee users. The research employed a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 95 students of the Faculty of Islamic Economics and Business at UIN Sulthan Thaha Saifuddin Jambi, selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics software. The results revealed that hedonic lifestyle has a positive and significant effect on impulsive buying behavior, with a significance value of 0.000 (< 0.05). Similarly, the flash sale variable also demonstrated a positive and significant effect on impulsive buying, with a significance value of 0.009 (< 0.05). Simultaneously, hedonic lifestyle and flash sales significantly influence impulsive buying behavior, as indicated by a coefficient of determination (R²) of 0.52. This finding suggests that both variables explain 52% of the variance in impulsive buying behavior, while the remaining 48% is influenced by other factors beyond the scope of this study. These findings indicate that impulsive purchasing behavior among Generation Z is shaped by the interaction of internal factors, represented by a hedonic lifestyle, and external factors, represented by flash sale promotional strategies. Therefore, enhancing financial literacy and self-control is essential to prevent excessive consumptive behavior in the digital shopping environment.
Hedonic Lifestyle, Flash Sale, Impulsive Buying, Generation Z, Shopee.
Pengaruh Cashback dan Free Ongkir Terhadap Keputusan Pembelian Gen Z Di Marketplace Shopee Dengan Perceived Value Sebagai Variabel Mediasi
This study aims to analyze the effect of cashback and free shipping on the purchasing decisions of Gen Z Shopee users in Muaro Jambi with perceived value as a mediating variable. This study uses a quantitative method with an associative approach. The sampling technique uses purposive sampling with a total of 100 respondents from Gen Z Shopee users in Muaro Jambi. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of the SmartPLS 4 application. The results show that cashback has a positive and significant effect on perceived value with a t-statistic value of 5.873 and a p-value of 0.000. Free shipping also has a positive and significant effect on perceived value with a t-statistic value of 4.916 and a p-value of 0.000. Cashback has a positive and significant effect on purchasing decisions with a t-statistic value of 2.164 and a p-value of 0.030. Meanwhile, free shipping does not have a significant effect on purchasing decisions with a t-statistic value of 0.600 and a p-value of 0.549. Perceived value has a positive and significant effect on purchasing decisions with a t-statistic value of 2.802 and a p-value of 0.005. The results of the mediation test show that perceived value is able to partially mediate the effect of cashback on purchasing decisions with a t-statistic value of 2.450 and a p-value of 0.014. In addition, perceived value is able to fully mediate the effect of free shipping on purchasing decisions with a t-statistic value of 2.417 and a p-value of 0.016.
Cashback, Free Ongkir, Keputusan Pembelian, Perceived Value
Pengaruh Live Streaming, Flash Sale dan Free Ongkir Di Shopee Terhadap Impulse Buying dengan Hedonic Motivation Sebagai Variabel Intervening
The development of e-commerce has encouraged Shopee to introduce various marketing strategies such as live streaming, flash sales, and free shipping to attract consumers and increase impulse buying. However, the effectiveness of these strategies in encouraging impulse buying still shows mixed results. This study aims to analyze the effect of live streaming, flash sales, and free shipping on impulse buying with hedonic motivation as an intervening variable among Generation Z Shopee users in Muaro Jambi Regency. This study used a quantitative approach with a survey method. The research sample consisted of 100 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4. The results showed that live streaming, flash sales, and free shipping had a positive and significant effect on hedonic motivation, which means that these three marketing strategies were able to increase consumer shopping pleasure and motivation. Flash sales were proven to have a positive and significant effect on impulse buying, indicating that limited promotional time encourages consumers to make spontaneous purchases. In contrast, live streaming and free shipping did not significantly influence impulse buying, indicating that these two factors were not strong enough to directly encourage impulsive purchases. Hedonic motivation had a positive and significant effect on impulse buying, indicating that the higher a consumer's hedonic motivation, the higher their tendency to make impulsive purchases. Furthermore, hedonic motivation was unable to mediate the influence of live streaming and flash sales on impulse buying, but it was able to mediate the influence of free shipping on impulse buying.
Live Streaming, Flash Sale, Free Ongkir, Hedonic Motivation, Impulse Buying.
Pengaruh Kepercayaan dan Pengalaman Terhadap Loyalitas Nasabah Bank Jago Syariah di Jambi
This study aims to examine the influence of trust and customer experience on customer loyalty at Bank Jago Syariah in Jambi. The rapid growth of Islamic digital banking requires financial institutions not only to attract new customers but also to maintain the loyalty of existing customers. Trust and customer experience are considered important factors that can influence customer loyalty in the use of digital banking services. This study employed a quantitative approach with a causal associative research design. The population consisted of all Bank Jago Syariah customers in Jambi, while the sample included 100 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) using SPSS software. The results indicate that trust has a positive and significant effect on customer loyalty. Customer experience also has a positive and significant effect on customer loyalty. Furthermore, trust and customer experience simultaneously have a positive and significant effect on customer loyalty at Bank Jago Syariah in Jambi. These findings suggest that higher levels of trust and better customer experiences lead to stronger customer loyalty. Therefore, Bank Jago Syariah should continuously enhance service security, maintain customer trust, and improve customer experience to strengthen long-term customer loyalty.
trust, customer experience, customer loyalty, Islamic digital banking, Bank Jago Syariah
Faktor Ekonomi Dan Ketimpangan Wilayah Kawasan Timur Indonesia
Regional development disparities remain a major issue in Eastern Indonesia (KTI). Despite possessing significant natural resource potential, economic development across provinces in KTI shows a considerable gap compared to Western Indonesia. This disparity is reflected in differences in income levels, the quality of human resources, local fiscal capacity, and the distribution of investment across regions. This study aims to: (1) analyse the level of inter-provincial regional development inequality in Eastern Indonesia; (2) analyse the level of intra-regional development inequality between districts/cities in Eastern Indonesia; and (3) analyse the influence of the Human Development Index, Fiscal Decentralisation, and Foreign Direct Investment on regional development inequality in Eastern Indonesia. Secondary data for the period 2010–2024 were analysed using multiple linear regression within a panel data framework via the EViews 14 application, with inequality measured using the Williamson Index and the Theil Index.The results of the Williamson Index reveal significant variations in disparity across provinces. Gorontalo falls into the low inequality category, Bali and several provinces in Sulawesi into the moderate category, whilst West Papua and Papua fall into the very high category. The results of the Theil Index show that Central Sulawesi and West Nusa Tenggara have the highest levels of intra-regional inequality, whilst Gorontalo and West Sulawesi have relatively low levels. Estimates from the selected Random Effects Model indicate that the HDI has a negative and significant effect on inequality as measured by the Williamson and Theil indices. DESF has a non-significant negative effect in the Williamson model, but a significant positive effect in the Theil model. Furthermore, FDI has a positive and significant effect on inequality as measured by the Williamson and Theil indices
Regional Disparities, Eastern Indonesia, Human Development Index, Fiscal Decentralization, Foreign Direct Investment
Pengaruh Harga Komoditas Global, Penyertaan Modal Negara, Dan Total Aset Terhadap Pembagian Dividen Bumn Pertambangan Dalam Mendukung Pemerimaan Negara
State-owned enterprises (SOEs) in the mining sector play a strategic role in state revenue, particularly through dividend payments as Non-Tax State Revenue (PNBP). This study aims to examine the effect of global commodity prices, state capital participation (PMN), and total assets on dividend distribution in mining SOEs. The data used is panel data for four mining SOEs (PT Timah, PT Antam, PT Inalum, PT Bukit Asam) for the 2017–2024 period, with a total of 32 observations.The analysis method uses panel data regression, and model selection is carried out using the Chow and Hausman test, which leads to a Fixed Effects Model (FEM). The results indicate that global commodity prices significantly influence dividend distribution (t = 3.518; p = 0.0017), while total assets (t = 1.165; p = 0.2548) and PMN (t = 1.760; p = 0.0905) are partially insignificant.However, simultaneously, all three variables significantly influenced dividends, with an Adjusted R-Square of ± 0.498, indicating the model's ability to explain approximately 49.8% of dividend variation. The findings confirm that state-owned mining company dividends are more sensitive to commodity cycle dynamics, while state-owned mining companies tend to be strategic/episodic, thus delaying their impact on dividends.
Dividends, mining state-owned enterprises, global commodity prices, PMN, total assets,
Pengaruh Pengetahuan, Akses Kemudahan Digital dan Resiko Terhadap Keputusan Penggunaan QRIS BSI
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
Knowledge, Digital Accessibility, Perceived Risk, BSI QRIS, Generation Z.
Pengaruh Inovasi Layanan Dan Kesesuaian Prinsip Syariah Terhadap Kepercayaan Nasabah Pada Bank Syariah Indonesia Cabang Pattimura
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
service innovation, sharia compliance, customer trust, Bank Syariah Indonesia, Islamic banking.
Pengaruh Penggunaan Tiktok Shop Dan Perilaku Keuangan Terhadap Keputusan Pembelian Produk Kecantikan Pada Generasi Z Di Desa Mendalo Indah
This study aims to analyze the influence of TikTok Shop usage and financial behavior on beauty product purchasing decisions among Generation Z in Mendalo Indah Village, Muaro Jambi Regency. The study is motivated by the increasing use of social media as an online shopping platform and the high interest of Generation Z in beauty products promoted through TikTok Shop. In addition to the external factor of TikTok Shop usage, financial behavior is considered an internal factor influencing consumer purchasing decisions. This research employed a quantitative approach with an associative research design. The population consisted of Generation Z individuals residing in Mendalo Indah Village who had purchased beauty products through TikTok Shop. A total of 100 respondents were selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software.The results indicate that TikTok Shop usage has a positive and significant effect on beauty product purchasing decisions among Generation Z in Mendalo Indah Village. Features such as live shopping, promotional videos, customer reviews, and discount programs have been proven to increase consumer interest and purchasing decisions. Financial behavior also has a positive and significant effect on purchasing decisions. Generation Z consumers with better financial behavior tend to be more rational in considering their needs, product benefits, and financial capabilities before making purchases. Simultaneously, TikTok Shop usage and financial behavior significantly influence beauty product purchasing decisions. These findings suggest that purchasing decisions are shaped by the interaction between external and internal factors. Therefore, business actors should optimize digital marketing strategies through TikTok Shop, while consumers should improve their financial management skills to make wiser purchasing decisions.
TikTok Shop, Financial Behavior, Purchasing Decision, Beauty Products, Generation Z
Analisis Strategi Pelayanan Islami Dalam Meningkatkan Kepuasan Pelanggan di CV.ISIPA “Pusat Rehabilitasi” Kota Jambi
This study aims to analyze the implementation of Islamic service strategies in improving customer satisfaction at CV. ISIPA Rehabilitation Center, Jambi City. The study is motivated by the importance of service quality in creating customer satisfaction, particularly in rehabilitation service companies that require high levels of trust, professionalism, and empathy. The Islamic service strategy is based on the principles of shidiq (honesty), amanah (trustworthiness), tabligh (communicativeness), and fathanah (professionalism) as the implementation of Islamic business ethics in service activities. This research employed a qualitative approach with a field research design. Data were collected through observation, in-depth interviews, and documentation. The informants consisted of the owner, employees, and customers of CV. ISIPA Rehabilitation Center. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was ensured through source, technique, and time triangulation. The findings reveal that CV. ISIPA has implemented Islamic service strategies in its customer service process. The principle of shidiq is reflected in honest and transparent information delivery, amanah in fulfilling service commitments responsibly, tabligh in effective communication with customers, and fathanah in the competence and professionalism of employees in providing solutions to customer needs. The implementation of these Islamic service principles contributes positively to customer satisfaction as reflected in the SERVQUAL dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. However, several challenges remain, including limited responsiveness of some employees, less effective communication, and perceptions of unequal treatment among customers. Therefore, continuous improvement in human resource competencies, Islamic-based service excellence training, and regular service evaluations are necessary to enhance service quality and customer satisfaction.
Islamic Service Strategy, Shidiq, Amanah, Tabligh, Fathanah, Customer Satisfaction, SERVQUAL.
Evaluasi Dampak Ekonomi dan Sosial Perkebunan Kelapa Sawit Di Kawasan Hutan Terhadap Kesejahteraan Masyarakat Di Kabupaten Batanghari (2020–2025)
This study aims to evaluate the economic and social impacts of oil palm plantations in forest areas on community welfare in Batanghari Regency during the period 2020–2025. A quantitative approach was used to measure objective indicators such as income and access to facilities, as well as community perceptions regarding economic benefits. Data were collected through questionnaires and interviews from approximately 100 households using a stratified random sampling technique. The results indicate that land area, community participation, land legality, and market access have a positive influence on welfare, while environmental factors and management sustainability are important concerns. This study recommends policies that balance economic benefits and environmental preservation for sustainable development.
oil palm plantations, community welfare, sustainable development, economic impact, forest areas
Penguatan Tata Kelola Islamic Social Finance melalui Kerangka Maqasid al-Shariah yang Terintegrasi
Keuangan Sosial Islam (Islamic Social Finance/ISF), yang mencakup instrumen seperti zakat, wakaf, sedekah, dan berbagai bentuk filantropi Islam lainnya, memiliki peran strategis dalam mewujudkan keadilan sosial-ekonomi, pengentasan kemiskinan, serta pembangunan yang inklusif dan berkelanjutan. Meskipun memiliki potensi yang besar, pengelolaan lembaga ISF di berbagai negara masih menghadapi sejumlah tantangan, terutama terkait dengan lemahnya tata kelola kelembagaan, rendahnya transparansi dan akuntabilitas, keterbatasan koordinasi antar lembaga, serta belum optimalnya integrasi dengan perkembangan teknologi dan sistem keuangan modern. Kondisi tersebut berimplikasi pada belum maksimalnya efektivitas penghimpunan, pengelolaan, dan pendistribusian dana sosial Islam dalam memberikan dampak sosial yang berkelanjutan. Penelitian ini bertujuan untuk memperkuat manajemen dan tata kelola ISF melalui pengembangan kerangka konseptual yang terintegrasi berbasis Maqasid al-Shariah. Penelitian menggunakan pendekatan kualitatif konseptual dengan melakukan kajian kritis terhadap literatur, model tata kelola yang telah berkembang, serta berbagai praktik kelembagaan ISF. Analisis difokuskan pada identifikasi kesenjangan dalam aspek akuntabilitas, efektivitas kelembagaan, kepercayaan pemangku kepentingan, dan orientasi dampak sosial. Kerangka yang diusulkan mengintegrasikan dimensi utama tata kelola, yaitu kepatuhan syariah, transparansi, akuntabilitas, profesionalisme kelembagaan, partisipasi pemangku kepentingan, dan inovasi digital dalam perspektif Maqasid al-Shariah yang menekankan perlindungan terhadap agama (hifz al-din), jiwa (hifz al-nafs), akal (hifz al-'aql), keturunan (hifz al-nasl), dan harta (hifz al-mal). Hasil kajian menunjukkan bahwa integrasi prinsip Maqasid al-Shariahdalam tata kelola ISF mampu meningkatkan kredibilitas lembaga, memperkuat kepercayaan publik, mengoptimalkan efisiensi alokasi sumber daya, serta memperluas dampak sosial-ekonomi secara berkelanjutan. Penelitian ini memberikan kontribusi teoritis berupa model tata kelola yang holistik sekaligus menawarkan implikasi praktis bagi pembuat kebijakan, regulator, dan pengelola lembaga ISF dalam mendukung pencapaian tujuan pembangunan berkelanjutan.
Keuangan Sosial Islam, Tata Kelola, Maqasid al-Shariah, Akuntabilitas.
Integrasi Prinsip Keadilan dan Risiko dalam Akad Musyarakah: Studi Komparatif Fatwa DSN-MUI dan Konsep Partnership dalam Ekonomi Islam Kontemporer
Musyarakah adalah akad pembiayaan berbasis bagi hasil yang menempatkan keadilan dan risiko sebagai inti prinsip kontraktualnya. Fatwa DSN-MUI No. 08/DSN-MUI/IV/2000 mengatur prinsip-prinsip keadilan dan pembagian risiko dalam pelaksanaan akad Musyarakah di Indonesia. Artikel ini membandingkan norma dalam fatwa tersebut dengan konsep partnership dalam ekonomi Islam kontemporer, yang menekankan pada struktur kemitraan, risk sharing, dan keadilan distributif. Pendekatan penelitian bersifat normatif dan komparatif dengan metode fiqih muamalah dan analisis ekonomi Islam. Berdasarkan tinjauan literatur dan studi kasus lokal, ditemukan bahwa meskipun Fatwa DSN-MUI telah menetapkan kerangka keadilan dan risiko, dalam praktik terdapat penyimpangan terutama dalam hal pembagian kerugian dan transparansi. Konsep partnership kontemporer menawarkan alternatif penguatan norma-norma tersebut melalui model risiko-kepemilikan/modal yang adil dan mekanisme kontrol partisipatif. Artikel ini merekomendasikan integrasi praktik dan regulasi agar akad Musyarakah semakin konsisten dengan prinsip keadilan dan pembagian risiko, terutama di lembaga keuangan syariah dan fintech.
Peran Islamic Social Finance dalam Membangun Resiliensi Ekonomi Masyarakat Muslim Indonesia pada Krisis Global
Geopolitical conflicts in the Middle East over recent years have exerted significant pressure on the global economy through rising energy prices, disruptions in supply chains, and increasing inflationary pressures. These impacts have also been felt in Indonesia, particularly through declining household purchasing power, rising living costs, and growing economic vulnerability among low-income communities. In this context, Islamic Social Finance (ISF), which encompasses zakat, infaq, sadaqah, and waqf, possesses considerable potential as both a social protection mechanism and an instrument for strengthening community economic resilience. This study aims to explore the role of Islamic Social Finance in enhancing the economic resilience of Indonesian Muslim communities amid the global crisis triggered by conflicts in the Middle East. The research employs a qualitative approach using an exploratory case study design. Data were collected through in-depth interviews, observations, documentation, and reviews of institutional reports and relevant literature. The participants consisted of zakat and waqf institution managers, program beneficiaries, academics, and community representatives. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, involving data reduction, data display, and conclusion drawing. The findings reveal that institutions such as BAZNAS, zakat organizations (LAZ), and waqf administrators play a significant role in maintaining household economic stability through two primary approaches: consumptive assistance and productive empowerment programs. While consumptive support helps households meet basic needs during periods of inflation, productive programs such as business capital assistance, entrepreneurship training, and mentoring contribute to sustainable income recovery. The study further finds that institutional capacity, public literacy, digital transformation, and government support are critical determinants of ISF effectiveness. Theoretically, ISF functions as a redistributive economic mechanism consistent with economic resilience theory and the principles of maqasid al-shariah. Practically, strengthening collaboration among government institutions, Islamic philanthropic organizations, and communities is essential to optimizing ISF as an integral component of Indonesia’s social protection system.
Islamic Social Finance, economic resilience, zakat, waqf, global crisis, Middle East conflict
Pengaruh Audit Opinion Dan Laba Rugi Perusahaan Terhadap Audit Report Lag (Pada Perusahaan Properti & Real Estate Yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2022 - 2025)
This study aims to analyze the effect of audit opinion and company profit and loss on audit report lag in property and real estate companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2025 period. Audit report lag refers to the time interval between the company’s fiscal year-end and the issuance date of the independent auditor’s report. Timeliness in financial reporting is an important aspect in maintaining the relevance of information for investors and stakeholders.This study employed a quantitative method with a descriptive approach. The population consisted of all property and real estate companies listed on the ISSI during the 2022–2025 period. The sampling technique used was purposive sampling based on specific criteria, resulting in selected research samples. The data used were secondary data obtained from annual financial statements and independent auditor reports. Data analysis was conducted using panel data regression with the assistance of EViews 12 software.The results of this study indicate that audit opinion has a negative and significant effect on audit report lag. This finding shows that companies receiving an unqualified opinion tend to have a shorter audit completion time compared to companies receiving opinions other than unqualified opinions. Meanwhile, company profit and loss proxied by Net Profit Margin (NPM) does not have a significant effect on audit report lag. Simultaneously, audit opinion and company profit and loss have a significant effect on audit report lag.This study indicates that the quality of audit opinions and the company’s financial condition are important factors influencing the timeliness of financial statement audit completion. Therefore, companies are expected to improve the quality of financial reporting and strengthen internal control systems so that the audit process can be completed more effectively and efficiently.
Audit Opinion, Company Profit and Loss, Audit Report Lag, Property and Real Estate, ISSI