JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting. JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is published six times a year.
ANALYSIS OF STUDENTS’ UNDERSTANDING OF ISLAMIC BANKING PRODUCTS AT STAI MAU’IZHAH TANJUNG JABUNG BARAT
The sharia financial literacy index in Indonesia is still low, only at 8,11 percent and Islamic financial inclusion at 11,06 percent, including students in it. This article discusses the level of understanding of students, Department of Sharia Banking, STAI Mau’izhah Tanjung Jabung Barat. This research is a descriptive quantitative research, the data collection was carried out through observation, and questionnaires with a total of 64 respondents, then analyzed using descriptive quantitative analysis using SPSS statistical tools. The results showed that the level of student understanding of Islamic banking products, namely collection products, distribution products, and financial services products, generally students understand with a general level of understanding above 75 percent. However, students still need to increase their understanding of wadiah, musharaka, istisna, hawalah, and kafalah products. The steps that can be taken are through public lectures, seminars, workshops, and visits directly to Islamic banks
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KOPERASI SEKTOR RIIL DI KOTA JAMBI: TINJAUAN UPAYA OPTIMALISASI DAN FAKTOR PENGHAMBAT
Real sector cooperatives are one of the potentials of the local economy. Of the 220 cooperatives in Jambi City, only 34 are based in the real sector. This is despite the fact that the real sector plays a crucial role in regional development. This article aims to analyze the development of real sector cooperatives in Jambi City through a review of the opportunities and challenges faced by cooperatives. This study uses a qualitative descriptive approach. The data used are secondary data related to real sector cooperatives. The data collection technique used is a literature study. Data analysis was conducted using descriptive methods. The results show that the challenges faced by real sector cooperatives in Jambi City are in the aspects of capital, low member participation, cooperative management, product aspects, financial management aspects, and the use of digital media. Meanwhile, opportunities include establishing cooperatives based on primary health services, real sector cooperatives engaged in food, agribusiness, and community-based tourism in the village. In addition, the establishment of the Red and White cooperative by the government is an effort to optimize real sector cooperatives as an effort to empower communities and equalize welfare
UPAYA PENINGKATAN PENDAPATAN CAFE HANA DI KECAMATAN GUGUAK KABUPATEN LIMA PULUH KOTA MELALUI STRATEGI PROMOSI
This research aims to find out how to increase income at Cafe Hana through promotional strategies. This research aims to formulate a promotional strategy as an effort to increase income at Cafe Hana. The type of research used is field research, namely data collected directly by the author at the research location. The informants in this research were the owner of Cafe Hana and his employees. The data analysis used is SWOT analysis, which is an analysis of the data that the author has collected through observation and interviews. The research results show that the WO strategy can be applied in an effort to increase Cafe Hana's income which has the highest weight of 4.00. Cafe Hana can take advantage of existing opportunities by reducing its weaknesses, namely: a) Maximizing promotional activities by utilizing increasingly advanced technological developments, b) Increasing or activating social media so that customers know information about Cafe Hana so that they are not less competitive with similar competitors , c) Increate promotions on social media, sunch as posting more products so that customers know information about Cafe Hana so as not to lose out to competitors and the like, d) Innovating the products offered.
ANALISIS BAURAN PROMOSI OBJEK WISATA UNTUK MENINGKATKAN JUMLAH KUNJUNGAN KE PEMANDIAN MATO AIA NAGARI PANINGGAHAN KEC. JUNJUNG SIRIH KAB. SOLOK, SUMATRA BARAT
The Mato Aia Baths in Paninggahan Village have experienced significant growth over the years. During the 18 years since the baths opened, the majority of visitors were from the surrounding community during the first phase. In the second phase, when it opened to the public, facilities at the baths were expanded, including food and beverage stalls, restrooms, a larger prayer room, and a parking area. During the third phase, the parking area was expanded to accommodate more vehicles and changing rooms were added to enhance visitor comfort. This study aims to analyze the promotional mix strategies implemented by the management of the Mato Aia Baths tourist attraction and their effectiveness in attracting tourists. The study used qualitative methods with a descriptive approach. Data collection techniques included interviews, observations, and documentation with managers, youth, the community, and visitors. The results showed that out of 130 responses, 12 (9.2%) stated that the promotional performance was "Good." A total of 71 responses (54.6%) stated that promotional performance was in the "Moderate" category, and 47 responses (36.2%) stated that promotional performance was in the "Poor" category. The majority of promotional performance fell into the "Moderate" category (54.6%), indicating that promotional activities at Mato Aia Hot Springs were not optimal. This indicates that promotional performance still needs to be improved to achieve more optimal results.
PENGARUH KEBIJAKAN PEMERINTAH, KUALITAS PERUMAHAN, LOKASI, PROMOSI DAN KEMUDAHAAN PEMBIAYAAN TERHADAP KINERJA PEMASARAN RUMAH SUBSIDI DI DESA NAMO BINTANG KEC. PANCUR BATU
This study aims to analyze the influence of government policy, housing quality, location, promotion, and financing ease on the marketing performance of subsidized housing in Namo Bintang Village, Pancur Batu District. The method used is an associative method with a quantitative approach, aiming to examine the relationship between variables in a study population of 300 respondents, using a sample of 171 respondents. Data analysis techniques used were multiple linear regression analysis, coefficient of determination tests, F tests, and t tests. The results of the study indicate that government policy, housing quality, location, promotion, and ease of financing simultaneously have a positive and significant effect on marketing performance, with a p-value of 0.000 < 0.05. The determination test revealed that government policy, housing quality, location, promotion, and ease of financing influenced marketing performance by 27.7%, with the remaining 72.3% being explained by other variables not specifically examined in this study, such as price and advertising.
Fasilitas Likuiditas Pembiayaan Perumahan
PERLUNYA SISTEM ADMINISTRASI PERTANAHAN YANG ANDAL DAN TRANSPARAN: MEMBANGUN KEPASTIAN HUKUM, PENYELESAIAN SENGKETA YANG ADIL, DAN MENDUKUNG INVESTASI SERTA AKSES USAHA
A reliable and transparent land administration system is a key prerequisite for the creation of fair, efficient, and sustainable agrarian governance. This study aims to analyse the urgency of reforming the land administration system in Indonesia in order to achieve legal certainty, fair dispute resolution, and support investment and business access. Using a descriptive qualitative approach through policy analysis and literature study, this study found that weak data validity, overlapping ownership, and lack of transparency are the main root causes of problems in land management. The digitisation and integration of land information systems have proven to improve data accuracy, accelerate the dispute resolution process, and provide certainty of rights for the community and business actors. In addition, legal certainty over land contributes directly to improving the investment climate and ease of doing business, especially for sectors that depend on land ownership such as industry, infrastructure, and MSMEs. Therefore, comprehensive reforms covering regulatory, institutional, and information technology aspects are needed to strengthen the national land administration system to be more accountable, transparent, and inclusive.
PERAN PENDAFTARAN TANAH DALAM MENDORONG PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT: KAJIAN PUSTAKA TENTANG EFEKTIVITAS KEBIJAKAN, KETERJANGKAUAN BIAYA DAN KUALITAS LAYANAN ADMINISTRASI PERTANAHAN
Land registration plays a strategic role in promoting economic growth and improving community welfare by providing legal certainty regarding land ownership rights. Through programmes such as the Complete Systematic Land Registration (PTSL) programme, the government is seeking to accelerate the process of comprehensive and equitable land certification, which not only strengthens land rights but also opens up access to formal financing and investment opportunities for the community. This literature review examines the effectiveness of land registration policies, focusing on affordability and the quality of land administration services as determining factors for the successful implementation of the programme. The results of the study show that the effectiveness of land registration policies is highly dependent on the ability of the service system to provide fast, transparent, and accessible administrative processes for all levels of society, especially the economically disadvantaged. The affordability of registration is important so that the community is not prevented from obtaining land certificates, while the quality of professional services supported by information technology increases public trust and participation. Synergy between inclusive policies and improvements in the quality of administrative services is important to achieve the goals of increasing economic growth and welfare through land ownership security. In conclusion, land registration is an important instrument in national development that can provide a legal and economic foundation for the creation of higher asset values, broader financial inclusion, and social stability that supports sustainable development. The government needs to continue to evaluate and innovate land administration policies and services so that the benefits of land registration can be optimally and equitably felt by all Indonesians.
KEPATUHAN PAJAK DAN TATA KELOLA PERPAJAKAN BAGI UMKM DI INDONESIA: KAJIAN PUSTAKA TERHADAP REGULASI, IMPLEMENTASI, DAN TANTANGAN
This study examines tax compliance and tax governance for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review of regulations, implementation, and challenges faced. This study explains how simplified tax regulations and a presumptive tax system are applied to improve MSME compliance while supporting the growth of this sector in the national economy. However, various challenges such as low tax literacy, complicated administrative processes, and technological limitations remain major obstacles to policy implementation. This research highlights the importance of responsive and inclusive tax governance, as well as the need for improved education and assistance for MSME actors to achieve better tax compliance. The results of this study provide a basis for strategic recommendations to strengthen the MSME taxation system, which can increase their contribution to state revenue and business sustainability.
EFEKTIVITAS PENERAPAN PAJAK CAPITAL GAIN ATAS PEMINDAHTANGANAN TANAH DALAM MEREDAM SPEKULASI DAN INFLASI HARGA TANAH DI INDONESIA
This study aims to analyse the effectiveness of capital gains tax on land transfers in curbing speculation and controlling land price inflation in Indonesia. Land speculation has been one of the main causes of uncontrolled land price increases, thereby disrupting market stability and public access to land ownership. Capital gains tax as a fiscal instrument is expected to curb speculative activities by imposing tax on profits from land sale and purchase transactions. The research method used a literature review with data sources from taxation regulations, government reports, and previous studies in the field of taxation and the property market. The results of the study show that capital gains tax has great potential to reduce land speculation and stabilise land prices, provided that it is supported by well-designed policies, effective administrative management, and a high level of taxpayer compliance. These findings emphasise the importance of synergy between fiscal policy and land governance to achieve a fair and sustainable land market in Indonesia.
PERAN PAJAK CAPITAL GAIN DALAM MENEKAN SPEKULASI BERLEBIHAN DAN MENSTABILKAN HARGA TANAH: TINJAUAN PUSTAKA DAN IMPLIKASINYA TERHADAP KEBIJAKAN FISCAL
This study examines the role of capital gains tax in curbing excessive speculation and stabilising land prices, as well as its implications for fiscal policy in Indonesia. Excessive speculation in the land market causes high price volatility and inequality in land ownership distribution. Capital gains tax as a fiscal instrument is considered effective in reducing speculation incentives by taxing profits from land sale and purchase transactions, thereby encouraging long-term investment behaviour and more productive land use. Through a literature review and policy analysis, this study shows that the implementation of a progressive capital gains tax supported by a sound tax administration system can contribute to land price stability and increased state revenue, while also supporting social justice and sustainable development.
TATA KELOLA SDM DI ERA E-LAND ADMINISTRATION: PENGUATAN KAPABILITAS DAN SISTEM DIGITAL UNTUK DATA PERTANAHAN
Digital transformation in land administration (e-Land Administration) is the main strategy to increase transparency, efficiency, and accountability of public services. However, the success of its implementation does not only depend on technology, but also on human resource (HR) governance which plays a central role in operating and supervising digital systems. This study uses a qualitative approach with the systematic literature review (SLR) method to analyze the role of human resources in supporting land digitalization. Data was collected from internationally reputable publications through databases such as Scopus, ScienceDirect, and Taylor & Francis, and then analyzed using thematic analysis techniques. The results of the study show that technical competence, digital literacy, and institutional readiness of human resources are key factors in ensuring the effectiveness of e-Land Administration. In developing countries such as Indonesia, the main obstacles lie in regulatory gaps, limited human resource capacity, and bureaucratic cultural resistance to change. The study also found that the integration of cutting-edge technologies such as artificial intelligence (AI), blockchain, and cloud computing will only be effective if supported by skilled and adaptive human resources. This study concludes that digital-based land administration reform requires continuous investment in capacity building, regulatory strengthening, and responsive institutional design. These findings have implications for the need for a policy strategy that places human resources at the center of e-Land Administration success, so that digitalization can function not only as a technical innovation, but also as an instrument of fair and sustainable governance.
PERJANJIAN PERDAGANGAN DAN EKONOMI IEU-CEPA: KERANGKA WAKTU RATIFIKASI DAN IMPLIKASINYA BAGI AKSES PASAR DAN KERJA SAMA EKONOMI STRATEGIS INDONESIA DAN UNI EROPA DI TENGAH DINAMIKA GLOBAL
This study analyses the ratification timeline of the Indonesia–European Union Trade and Economic Agreement (IEU-CEPA) and its implications for market access and strategic economic cooperation between the two parties amid global geopolitical and economic dynamics. The complex and time-consuming ratification process has led to regulatory uncertainty and market access barriers, which could potentially reduce the competitiveness of Indonesian exports compared to other countries that have already concluded similar agreements with the European Union. In addition, the IEU-CEPA offers strategic opportunities in strengthening the green economy sector, digitalisation, supply chains, and human resource capacity building, which are key to navigating global economic and geopolitical shifts. Through descriptive qualitative methods and content analysis of the agreement documents, as well as comparative studies with similar trade agreements in the Southeast Asian region, this study provides important recommendations regarding the acceleration of ratification and regulatory harmonisation to maximise the benefits of trade and economic diplomacy. The results of this study are expected to serve as a reference for policymakers in optimising Indonesia's role in an increasingly competitive and sustainable international trade arena.
REFORMA AGRARIA DAN PENGUATAN HAK: STRATEGI PENATAAN KEMBALI KEPEMILIKAN TANAH DAN PERLINDUNGAN HAK MASYARAKAT ADAT TERHADAP ANCAMAN INVESTASI DAN KORPORASI BESAR
This study discusses agrarian reform strategies as efforts to restructure land ownership and strengthen the rights of indigenous peoples in the face of threats from large investments and corporations in Indonesia. Through a literature review, the study examines policies, regulations, and practices related to land redistribution, asset legalisation, and the protection of indigenous peoples' customary lands. The results of the study show that agrarian reform has great potential to reduce land ownership inequality and strengthen the position of indigenous peoples if implemented with cross-sector coordination and strong political commitment. However, threats from large corporations seeking land expansion continue to pose a serious challenge, making the protection of indigenous peoples' rights through legal recognition, the principle of free, prior and informed consent (FPIC), and socio-economic empowerment very important. This study provides strategic recommendations so that agrarian reform and the protection of indigenous peoples' rights can work synergistically to achieve social justice and sustainable development.
SERTIFIKASI TANAH SEBAGAI INSTRUMEN PERLINDUNGAN HUKUM DAN JAMINAN INVESTASI UNTUK MENDUKUNG KEGIATAN EKONOMI PENGGUNAAN ASET TANAH
Land is a strategic asset that has multidimensional functions, including social, cultural, legal, and economic functions. However, in practice, land often becomes the subject of disputes due to the lack of certainty regarding ownership status. Land certification serves as a legal protection instrument and a guarantee for investments with high strategic value. This study qualitatively examines two main aspects through a literature review: first, how land certification functions as a legal protection instrument for ownership rights; and second, how land certification acts as an investment guarantee in supporting economic activities involving the use of land assets. The results of the study show that land certificates have legal force that provides certainty, prevents conflict, and serves as valid evidence in court, thereby guaranteeing protection for the owner. On the other hand, land certificates also provide economic benefits through increased asset value, strengthened trust in the financial system, and access to business capital by making them valid collateral in banking. Thus, land certification is not only an administrative instrument but also the foundation for economic development based on legal certainty and sustainable investment.
PENGARUH DIMENSI LOCUS OF CONTROL TERHADAP STRES KERJA PADA KARYAWAN PERANTAU
The limited availability of employment opportunities has led to intense competition within society, prompting individuals to seek solutions through migration to other cities. One of the main challenges faced by migrant workers is work stress, which can be caused by excessive workloads that individuals are unable to manage effectively. This study aims to examine the effect of locus of control on the level of work stress among migrant employees. The research employed a quantitative approach with a survey design, in which data were collected through an online questionnaire that had been tested for validity and reliability. A simple linear regression analysis revealed a very strong and significant relationship between locus of control and work stress (R = 0.760; R² = 0.578), with the regression equation Y = 26.682 + 0.327X. These results indicate that each one-unit increase in locus of control contributes to a 0.327-unit increase in work stress. This finding supports the theory that individuals’ perceptions of control over their lives influence their psychological burden in adapting to new work environments.
PENGARUH AKSESIBILITAS DAN FASILITAS TERHADAP KUNJUNGAN WISATAWAN DI DESTINASI AJO MANENGGANG KECAMATAN SITIUNG KABUPATEN DHAMASRAYA
Accessibility and facilities on tourist visits to the Ajo Manenggang tourist destination, Sitiung District, Dhamasraya Regency. The study is motivated by the damaged road access to this destination, and many of its facilities have not been completed yet, which has resulted in a fluctuation in the number of tourists who have come to this destination in the last five years. t-tests, determination tests, stimulus tests, and multiple linear regression tests are examples of hypothesis testing. SPSS IBM version 22 is utilised for analysis. The study's findings indicate that (1) accessibility significantly influences visitor numbers. The computed t value > t table (2.811 > 1.985) demonstrates this. 0.007 is a significant value <0.05. (2) Tourist visits are significantly impacted by facilities. The calculated t value > t table (2.967 > 1.985) demonstrates this. The Ajo Manenggang tourism site in Sitiung District, Dhamasraya Regency, is significantly impacted by both accessibility and facilities at the same time, with a significant value of 0.004 <0.05 (3). The computed F value of 141.399 > F table value of 3.088 demonstrates this. 0.000 is a significant value less than 0.05.
ANALISIS PENGARUH FAKTOR LOKASI, INFRASTRUKTUR, LAYANAN DAN BIAYA TERHADAP KELANCARAN DISTRIBUSI BARANG DI KABUPATEN MIMIKA
This study aims to determine the factors that influence the smooth distribution of goods in Mimika Regency. This study uses an associative method of collecting questionnaire data sourced from distributors in Mimika Regency, with a sample size of 30 respondents. The data analysis technique uses multiple linear regression and SPSS version 29. The results show that the factors of location (X1), infrastructure (X2), and cost (X4) do not affect the smooth distribution of goods in Mimika Regency, while the service indicator (X3) does affect the smooth distribution of goods in Mimika Regency.
ANALISIS BREAK EVEN POINT PADA MEBEL REZKY
This study aims to determine how much sales in units and rupiah and how much tolerance for sales decline in Rezky Furniture Business. The data collection technique used in this study was interviews. The data analysis instrument used in this study was using the break event point and margin of safety calculation methods. The results of the study showed that Rezky Furniture Business would be at breakeven if it sold 28 units or Rp 24,116,549. For window leaf products, it would breakeven if it sold 67 units or Rp 30,294,323. For door frame products, it would breakeven if it sold 151 units or Rp 45,244,061. For window frame products, it would breakeven if it sold 107 units or Rp 31,995,138. Rezky Furniture Business can determine the tolerance for declining sales of furniture products must be above sales per break-even point, namely for door leaf products 88%, for window leaf products 76%, for door frame products 3%, and for window frame products 44%, from current production
DINAMIKA PERTUMBUHAN UMKM DAN PERDAGANGAN INFORMAL DALAM MEMENUHI KEBUTUHAN LOKAL SERTA LINTAS BATAS: KENDALA AKSES MODAL DAN PASAR
This study discusses the dynamics of Micro, Small and Medium Enterprises (MSMEs) and informal trade in meeting local and cross-border needs, with a focus on barriers to capital and market access. MSMEs and the informal sector have proven to play an important role in supporting the national economy, particularly in providing employment and meeting the daily needs of the community. However, this significant contribution is still hampered by various structural challenges, including limited access to formal capital sources, low financial literacy, limited distribution, and difficulty penetrating modern and cross-border markets. The study uses a literature review method by analysing literature from various sources to summarise the growth patterns, main obstacles, and development opportunities of both sectors. The results of the study show that although MSMEs and informal trade have high adaptability, they need inclusive policy support, the use of digital technology, and network strengthening strategies to expand access to capital and markets. With these measures, MSMEs and informal trade have the potential to become more competitive, globally competitive, and able to contribute significantly to sustainable economic development.
STUDI LITERATUR ANALISIS DALAM INVESTASI SAHAM DI INDONESIA
Investment is a strategy carried out by individuals and companies as a means of developing funds, including through capital market investment in stock trading. Stocks are a form of activity carried out by purchasing at a low price, then the stock owner determines the right time to sell at a high price, so that the capital owner will get a profit in a relatively short or fast time. Investment in stocks is very promising with large profits, but also has very high risks. Stock market investors must understand the strength of stock prices and be able to predict stock developments effectively to generate profits. Therefore, investors need to conduct proper analysis to optimise investment returns. This study aims to analyse the performance of stock investment strategies in the Indonesian capital market. The results indicate that stock investment strategies based on fundamental and technical analysis can enhance investment returns and reduce risks.
ANALISIS EFISIENSI HUKUM EKONOMI DALAM MENDORONG PERTUMBUHAN EKONOMI: STUDI KAJIAN PUSTAKA
This study aims to analyse the efficiency of economic law in promoting economic growth through a literature review approach. Economic law efficiency is seen as a key factor in creating a conducive investment climate, reducing transaction costs, and providing legal certainty and protection for business actors. Using a literature review method and a normative legal approach, this study examines various relevant literature, theories, and previous research findings. The analysis reveals that the application of efficiency principles in economic law, such as effective contract enforcement and property rights protection, significantly contributes to sustainable economic growth. However, challenges such as overlapping regulations, bureaucracy, and weak law enforcement remain obstacles to optimising the role of economic law in Indonesia. Therefore, regulatory reform and strengthening law enforcement are needed so that economic law efficiency can function optimally as a driver of national economic growth.
TINJAUAN PUSTAKA TENTANG PRINSIP TAUHID DAN KEADILAN DALAM HUKUM EKONOMI SYARIAH: LANDASAN TEORETIS DAN IMPLIKASINYA TERHADAP PRAKTIK EKONOMI MODERN
This study aims to examine in depth the principles of tawhid and justice as theoretical foundations in Islamic economic law and their implications for modern economic practices. Through a literature review, it was found that the integration of tauhid and justice creates an economic paradigm that is not only oriented towards material well-being but also spiritual well-being. Tauhid emphasises that all economic activities must be based on an awareness of the oneness of Allah and moral responsibility, while justice demands equitable distribution of wealth, transparency, and protection of the rights of all parties. This study also identifies challenges in implementing Islamic economics in the modern era, such as low public literacy, regulatory limitations, and the dominance of conventional systems. However, there are also significant opportunities through education, technological innovation, and the strengthening of policies based on Islamic values. Thus, Islamic economics has the potential to address global economic inequality and moral crises through the integration of the principles of tauhid and justice into modern economic practices.
ANALISIS PERSEPSI TENAGA PENDIDIK DI MTI CANDUANG TENTANG PRODUK BANK SYARI’AH
Syariah banks exist to serve the needs of the community at large and the Muslim community in particular, including the financial needs of religious leaders like imams and teachers at Islamic schools and mosques. However, in reality, the majority Muslim population and its teachers at pondok pesantren are unable to demonstrate a good understanding of syariah banks and their products. The dominance of conventional banks over syariah banks has led to a lack of socialisation on the part of syariah banks, and a lack of knowledge of syariah banking products among the general population and especially among teachers in religious schools. Therefore, socialisation efforts should be made to increase the general public's familiarity with sharia-compliant banks.This study is an example of descriptive quantitative field research.This involves conducting research in the field by conducting interviews and surveys with students and teachers at MTI Canduang.Next, descriptive quantitative analysis will be used in the data collection process.This study's findings suggest that MTI Canduang teachers' knowledge of syariah-compliant banking products remains low due to insufficient outreach efforts on the part of syariah banks.
RASIO-RASIO YANG BICARA: APAKAH PT PP (PERSERO) TBK MASIH LAYAK DISEBUT RAKSASA KONSTRUKSI?
PT PP (Persero) Tbk is a state‑owned construction enterprise recognized as a cornerstone of national infrastructure development in Indonesia. Challenges such as cash flow constraints, rising indebtedness, and declining profitability have underscored the urgency of assessing its competitive resilience and long‑term sustainability. This study aims to evaluate the financial performance of PT PP (Persero) Tbk by employing profitability, liquidity, and leverage, and to determine whether the company remains worthy of its status as one of the nation’s construction giants. A qualitative, descriptive approach was utilized, drawing upon secondary data sourced from the company’s official website and the Indonesia Stock Exchange (IDX). Data were collected through documentation, and descriptive analyses were conducted to identify patterns and trends in the company’s financial performance over time. The results reveal that while the company has demonstrated a generally favorable trend in profitability ratios, certain challenges persist in optimizing net income. Liquidity ratios indicate improvements in cash and current ratios, suggesting enhanced short‑term financial resilience. Meanwhile, although the debt‑to‑equity ratio has shown signs of recovery, the capital structure remains constrained by interest‑bearing liabilities, necessitating a more selective and strategic approach to debt management to safeguard long‑term financial stability. Overall, this study concludes that PT PP (Persero) Tbk remains a viable and competitive entity, meriting its designation as one of Indonesia’s leading construction firms from a financial performance perspective.
STRATEGI OPTIMASI DIGITAL MARKETING UNTUK MENINGKATKAN PENJUALAN ONLINE (STUDI KASUS TRAVEL HAJI DAN UMRAH SINAI BUKITTINGGI
This study examines the digital marketing optimization method used by Sinai Bukittinggi Hajj and Umrah Travel to boost online sales. Although social media has been used for advertising, prospective pilgrims are still hesitant to register online due to the lack of comprehensive information in the content. This study uses a descriptive qualitative methodology, with data collection through documentation, interviews, and observations. Data reduction, data presentation, and drawing conclusions are the steps involved in data analysis. The findings of this study indicate that the effectiveness of digital marketing is still constrained by the lack of information in the content, low trust in online registration, and limited team skills in content creation. Supporting factors for this strategy include the wide reach of social media and Islamic content policies, while inhibiting factors are limited information and lack of marketing team skills. Optimization of digital marketing needs to be done by improving content quality, increasing the trust of prospective pilgrims, and training the digital marketing team.
PERSENTASE RATA-RATA TINGKAT KEMISKINAN DI KABUPATEN ALOR, LEMBATA, ROTE NDAO, DAN SABU RAJUA TAHUN 2020 SAMPAI TAHUN 2024
This study was conducted to see the effect of economic growth on poverty in Indonesia, the data used is secondary data from the World Bank, Bank Indonesia and the Central Statistics Agency in 1990-2022. This study uses secondary data from the Central Statistics Agency. The variables used are the poverty depth index, the poverty severity index and the percentage of poor people. Data was taken from the Alor Regency Statistics Agency (March 2020-20240). The analysis was carried out using descriptive analysis with map charts and cluster analysis. Cluster analysis is a multivariate method that aims to group objects based on similar characteristics (Hair at all, 2006). Cluster analysis classifies objects so that each object that is closest in similarity to another object is in the same cluster (Chen, 2008). The two methods in this analysis are the hierarchical method and the non-hierarchical method. This study uses a combination of both methods. First use the hierarchical method then continue with the non-hierarchical method. This model can explain short-term, medium-term and long-term behavior.
KEBIJAKAN MONETER DAN IMPLIKASINYA TERHADAP STABILITAS EKONOMI MAKRO DI INDONESIA: STUDY SYSTEMATIC LITERATURE REVIEW (SLR)
This study aims to systematically review the literature on monetary policy and its impact on macroeconomic stability in Indonesia. Using the Systematic Literature Review method, this study evaluates 10 high-quality journals published between 2020 and 2025. The review shows that monetary policy, particularly through the instruments of benchmark interest rates, open market operations, minimum reserve requirements, and foreign exchange market interventions, plays a significant role in controlling inflation, maintaining exchange rate stability, and promoting economic growth. The findings also show that the response of the Indonesian economy to changes in interest rates and money supply is consistent, but policy effectiveness still faces challenges such as imperfections in policy transmission, global influences, and developments in financial technology. Therefore, an adaptive, credible, and coordinated monetary policy with fiscal policy is needed to achieve sustainable macroeconomic stability.
PENGARUH GAYA HIDUP TERHADAP POLA KONSUMSI DAN KEBIASAAN MENABUNG MAHASISWA GENERASI Z DI UNIVERSITAS ISLAM NEGERI SUMATERA UTARA
This study is based on lifestyle changes made by Gen Z students, who spend more and save less. Lifestyle influenced by trends and the desire to appear on social media are the main factors that influence shopping and financial behavior, including saving. The purpose of this study was to assess the effect of lifestyle on shopping patterns and saving habits of Gen Z students at the State Islamic University of North Sumatra. This study uses a quantitative method using a survey method. Data analysis was carried out using multiple linear regression using SPSS version 30; a purposive sample consisting of 100 Generation Z students. This study found that lifestyle has a significant and positive effect on shopping patterns, but also has a negative effect on saving habits. In other words, the more students' lifestyles, the more likely they are not to save. This finding is important as a basis for teaching students about financial literacy from an early age, so that they can manage their lifestyles in a more balanced way and develop better financial habits.
PRAKTIK MONOPOLI DAN KARTEL DI PASAR GLOBAL DALAM METAFORA KEADILAN
This study aims to analyze the practice of monopolies and cartels in the global market through a metaphorical approach to justice in order to expose the structural inequality hidden behind formal legal legitimacy. The object of study includes the dominance of multinational companies such as OPEC, Amazon, and Google in the global market. The method used is a critical qualitative approach with hermeneutic and discourse analysis techniques, supported by literature studies from selected academic sources. The results show that cartel and monopoly practices not only create economic distortions through market and price control, but also violate Rawls' principle of distributive justice and ignore ethical responsibilities towards stakeholders. This research develops a conceptual framework that integrates distributive ethics, stakeholder theory, social justice, and antitrust principles as the basis for developing more substantively fair market policies, so that justice in the global market must be understood more deeply as an ethical and social principle, not just a formal legal one, so that antitrust regulations can promote inclusive, equitable, and collective welfare-oriented markets.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN SHARIA CONFORMITY AND PROFITABILITY (SCnP) (Studi Kasus Bank Bukopin Syariah Periode 2021-2023)
This research is motivated by the fluctuating financial performance of banks measured from 2021 to 2023, which can be seen from the status of the bank's liabilities and equity. This study aims to determine the level of financial performance of Bank Bukopin Syariah using the SCnP approach method for the 2021-2023 period. This study was also conducted to analyze in more depth the financial performance assessment model in Islamic banking at Bank Bukopin Syariah regarding financial performance assessment based on the Qur'an and Hadith. The method used is a qualitative method with a quantitative approach. The sample used in this study is the annual report of Bank Bukopin Syariah for the 2021-2023 period. The technique used for this study is the documentation technique. Data is taken from secondary data from the publication of the annual financial report of Bank Bukopin Syariah for the 2021-2023 period. This study describes the performance of Bank Bukopin Syariah using the SCnP method which is seen from two variables, namely the Sharia Conformity variable with the indicators of the Islamic Investment Ratio, Islamic Income Ratio, and Profit Sharing Ratio. While the Sharia Profitability variable with the indicators of ROA, ROE, and NPM. The results of the study conducted by the author show that the overall conclusion of the calculation results with the SCnP formula and associated with the table of financial performance assessment criteria sourced from Bank Indonesia Circular Letter No.9/24/DPbS/2007 shows that the financial performance of Bank Bukopin Syariah is in the unhealthy criteria, for the period 2021-2023. However, when viewed from the SCnP model table based on the bank's position in the SCnP research analysis, the results of the sharia conformity ratio and profitability are in the LRQ quadrant, which means that Bank Syariah has a high level of sharia conformity but has low profitability.