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Dwi Hanadya; Rima Febrianti

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

Maharani, Melinda; Indrati, Menik

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS version 4.0. The results show that Self-esteem, Knowledge Sharing, Professional Skepticism, and Educational Level positively influence Auditor Performance. Meanwhile, Narcissism has an adverse effect on Auditor Performance. These findings highlight the importance of personality traits and professional conduct in supporting the quality of auditor performance.

Mursalin Mursalin; Khaeriyah Khaeriyah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Syamsul Arifin; Haffyandi, Recky Ahmad; Rizal Ardiansyah; Putra, Fadli Suardhana Eka; Anggara, Norma +2 more

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

A target is needed for kicks and attacks. Currently, these targets are always held by the lecturer, which, when used, significantly wastes time in learning sessions. With the funded Community Service Program (PKM) activity, the lecturer developed his creativity by creating a target stand, which was still incomplete at the time. The results of this community service implementation will impact students in the Physical Education Department at Lambung Mangkurat University. Lecturers teaching martial arts courses have greatly benefited from the presence of this target stand. Survey data analysis results are still in progress and will be attached to the final report. In this case, the partner is a colleague within the Physical Education Department, with whom he has a collaboration in the construction and welding fields. 80% of sports equipment is made from hard materials such as steel. Therefore, the Department has a long-standing partnership with DTK (Dita Teknik Kontruksi). Furthermore, metal sports equipment is regularly maintained, and if damaged, the partner is ready to repair it at a certain capacity.

Asa Zahrani; Salis Azkia; Hali Hali; Muhammad Aryandhi Fikri; Joni Joni +1 more

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article analyzes the fundamental differences between the mechanisms of fund collection and fund distribution in Islamic banks and conventional banks in Indonesia, based on DSN-MUI Fatwas and banking regulations. In general, both types of banks serve the same function—to collect and distribute funds to support economic activities. However, the main distinction lies in their operational principles. Conventional banks operate using a fixed interest system, establishing a creditor–debtor relationship. In contrast, Islamic banks operate based on Sharia principles that prohibit riba (usury). In fund collection, conventional banks use interest-based savings and deposit products, while Islamic banks apply Wadiah (safekeeping) and Mudharabah (profit-sharing investment) contracts. Regarding fund distribution, conventional banks provide interest-bearing loans, whereas Islamic banks offer financing through Sharia contracts such as Murabahah (cost-plus sale), Musyarakah (partnership), Mudharabah (profit-sharing), and Ijarah (leasing), emphasizing cooperation and risk-sharing. Although Islamic banking is regulated under Law No. 21 of 2008 and DSN-MUI Fatwas, it still faces several challenges, including the dominance of Murabahah financing and the low level of public literacy regarding Islamic financial systems.

Mentari Mentari; Gusneli Gusneli; Amrizal Amrizal

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to formulate strategies for developing Village-Owned Enterprises (BUMDes) through the utilization of natural resources in the durian plantation sector in Dahai Village, Paringin District, Balangan Regency. The research employed a qualitative approach with a case study design, involving village officials, BUMDes managers, village facilitators, and community members as informants. Data were collected through in-depth interviews, observation, and document analysis, and then analyzed thematically using descriptive methods. The findings indicate that BUMDes Dahai Maju Berkarya holds strategic potential in developing durian plantations, with positive feasibility projections in market, technical, managerial, and financial aspects. Furthermore, the mentoring process improved human resource capacity and community participation, although challenges remain in terms of capital, technical expertise, and digital marketing needs. The study concludes that durian plantation development through BUMDes is feasible and can enhance community welfare while strengthening local economic independence. Practical implications highlight the need for financial support and external partnerships, while theoretical contributions enrich the literature on village development based on local potential with a focus on specific commodities.

Sindu Rizky Utomo; Indra Kertati; Aris Toening Winarni

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibiting factors, and its impact on procurement governance. This research employed a descriptive qualitative approach, involving eight informants consisting of structural officials and suppliers. The findings indicate that, in general, the implementation of the e-Catalogue has been effective, particularly in terms of time efficiency, price transparency, and accountability enhancement. However, several challenges remain, including the lack of formal policy dissemination, limited digital literacy among some staff, insufficient internet infrastructure, and unstructured inter-unit coordination. Based on these findings, the study recommends several strategic measures: (1) establishing a permanent inter-unit coordination team, (2) strengthening human resource capacity through continuous training, (3) developing a digital dashboard for real-time monitoring, (4) providing limited public access to procurement reports, and (5) fostering partnerships with suppliers through technical forums and routine evaluations. These measures are expected to optimize the implementation of the e-Catalogue and serve as a best practice model for other local government institutions.

Adila Permatasari; Dudang Gojali

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.

Deni Achmad Syafi’i; Lila Aisyah; Dila Adelia Juliarti; Anita Alviyani; Jermia Edonie +7 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The problem of organic waste remains a serious issue in Indonesia, including in rural areas. Jatitamban Village, Bondowoso Regency, faces similar challenges due to household waste and residual by-products from local small enterprises producing tape and cassava chips, which are not yet optimally managed. The Community Service Program (KKN) of the University of Jember implemented an initiative to empower village youth through maggot cultivation as an environmentally friendly and economically valuable solution for organic waste management. This study employed a Community-Based Research (CBR) approach by engaging local youth as active partners in every stage of the program, including observation, planning, socialization, technical training, workshops, and monitoring. The results indicate that Black Soldier Fly (BSF) maggot cultivation serves as an effective strategy to reduce the volume of organic waste while producing value-added products such as alternative animal feed and organic fertilizer. The involvement of youth not only enhanced their knowledge and skills but also fostered environmental awareness and created new entrepreneurial opportunities. Furthermore, the program successfully established a solid and independent youth group capable of sustainably managing organic waste through maggot cultivation practices. The implications of this program extend beyond environmental improvement to promoting village economic independence through the utilization of organic waste. Therefore, youth empowerment through maggot cultivation can serve as a strategic model for sustainable waste management as well as strengthening community capacity in rural areas.

Ardian Hudi Ramadhani; Diajeng Rizawati; Ulyn Nuha; Angelica Al'maliki Saliha; Shenda Amalia +1 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Appropriate technology innovation (TTG) in agriculture is an important solution in improving farmers' work efficiency, especially in the fertilization process. In Pamotan Village, where the majority of the population are tobacco farmers, the fertilization method is still done manually by sowing on the soil surface. This method often causes uneven distribution of fertilizer, wastage of energy and time, and a lot of fertilizer lost by water or wind. This community service activity aims to introduce a manual fertilizer sowing tool made from PVC as a simple, cheap, and easy-to-use solution for farmers. The implementation method includes counseling, tool demonstration, and direct training to farmer groups as activity partners. Evaluation was conducted through observation and questionnaires before and after the activity. The results showed an increase in farmers' understanding of efficient fertilization, as well as a positive response to the tools that were considered practical and economical. The use of this seedling tool can save up to 30% fertilizer and speed up the fertilization process by 40%. Thus, this manual fertilizer seedling tool is effective in helping farmers improve work efficiency and productivity, and is very suitable for small-scale farmers in rural areas.

Sari Listyani; Riyono Riyono

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This Field Work Practice (KKL) was conducted at Delastra Farm Yogyakarta with the objective of analyzing the implementation of marketing strategies to increase sales in the livestock sector. The research employed a qualitative approach through observation, interviews with the business owner, and documentation review. Findings reveal that Delastra Farm adopts integrated marketing strategies combining online promotion, offline promotion, and community networking. The application of Segmentation, Targeting, and Positioning (STP) as well as the Marketing Mix (product, price, place, promotion) has significantly enhanced consumer trust and strengthened the farm’s market position. Peak sales were recorded during Eid al-Adha, supported by stock increases, intensive promotions, and delivery services that meet customer expectations. Supporting factors include product quality, the credibility of the owner as both practitioner and academic, and varied promotional strategies across digital and traditional platforms. However, the farm faces several challenges, such as limited capital, fluctuating feed prices, and intense competition within the livestock market. This study highlights the importance of digital marketing adoption, customer relationship management, and product diversification to reduce seasonal risks. The practical implication is that effective marketing strategies can improve not only sales performance but also long-term brand positioning for local livestock businesses. Theoretically, this activity demonstrates the relevance of applying marketing management concepts to micro and small-scale enterprises in the agricultural sector. Strategic recommendations include strengthening digital presence through social media and marketplaces, expanding partnerships with restaurants and religious institutions, and exploring external funding to support sustainable business growth.

Sari Listyani; Riyono Riyono

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This Field Work Practice (KKL) was conducted at Delastra Farm Yogyakarta with the objective of analyzing the implementation of marketing strategies to increase sales in the livestock sector. The research employed a qualitative approach through observation, interviews with the business owner, and documentation review. Findings reveal that Delastra Farm adopts integrated marketing strategies combining online promotion, offline promotion, and community networking. The application of Segmentation, Targeting, and Positioning (STP) as well as the Marketing Mix (product, price, place, promotion) has significantly enhanced consumer trust and strengthened the farm’s market position. Peak sales were recorded during Eid al-Adha, supported by stock increases, intensive promotions, and delivery services that meet customer expectations. Supporting factors include product quality, the credibility of the owner as both practitioner and academic, and varied promotional strategies across digital and traditional platforms. However, the farm faces several challenges, such as limited capital, fluctuating feed prices, and intense competition within the livestock market. This study highlights the importance of digital marketing adoption, customer relationship management, and product diversification to reduce seasonal risks. The practical implication is that effective marketing strategies can improve not only sales performance but also long-term brand positioning for local livestock businesses. Theoretically, this activity demonstrates the relevance of applying marketing management concepts to micro and small-scale enterprises in the agricultural sector. Strategic recommendations include strengthening digital presence through social media and marketplaces, expanding partnerships with restaurants and religious institutions, and exploring external funding to support sustainable business growth.

Ni Luh Gede Meilantari; Made Henra Dwikarmawan Sudipa; Ni Wayan Meidariani; Miyawaki Toshiya; Ni Putu Libra Cahyani

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

The silver craft center in Sukawati District, Gianyar Regency, Bali faces significant challenges related to product marketing in the digital era. A heavy reliance on offline sales through exhibitions and tourists has resulted in slim profit margins for artisans, making their economic conditions highly vulnerable to fluctuations in visitor numbers. Additionally, silver artisans face difficulties in managing digital marketing, including limitations in writing attractive product descriptions, lack of understanding of product photography, and insufficient skills in managing social media and online stores. This situation adversely affects market reach, especially for international consumers who cannot access these products directly. To address these issues, the Japanese Literature Study Program at Mahasaraswati University Denpasar collaborated with Shitennoji University, Osaka, to conduct a community service program focused on mentoring digital marketing for silver craft products targeting the Japanese market, particularly with Yanyan Silver, one of the cooperative partners. The community service activities lasted for two months, beginning with observation and situation analysis on June 14, 2025, and concluding with evaluation at the end of August 2025. The Participatory Action Research (PAR) approach enabled active participation from artisans in every stage of the activity, from problem identification, planning, implementation, to evaluation. This approach ensures that the solutions produced are tailored to local needs and context. The marketing strategy employed used an integrated marketing mix covering product, price, promotion, and distribution through digital platforms. This facilitated easier customer access in Japan and enhanced Yanyan Silver’s brand awareness. These efforts positively impacted expanding market reach, improving the economic stability of artisans, and strengthening the competitiveness of silver craft products internationally, especially in the Japanese market.

Annisa Ilmi Faried; Dian Septiana Sari; Rahmad Sembiring; Saimara Sebayang; Nor Harlinda Binti Harun +1 more

Proceeding. of The International Conference on Business and Economics 2025 Universitas 17 Agustus 1945 Semarang

This research investigates the integration of renewable energy systems within coastal conservation areas through public-private partnership (PPP) frameworks to achieve dual objectives of environmental sustainability and economic development. The study addresses the critical challenge of balancing energy infrastructure development with ecological preservation in sensitive coastal ecosystems, where biodiversity and community livelihoods are often at risk due to increasing industrial and urban pressures. A mixed-methods approach is employed, combining case study analysis, stakeholder interviews, and economic modeling, to generate a comprehensive perspective on the opportunities and constraints of renewable energy deployment in these regions. Case studies highlight successful international practices of PPPs that have facilitated renewable energy projects while safeguarding marine and coastal ecosystems. Stakeholder interviews with government agencies, local communities, and private sector representatives reveal the importance of transparent governance, shared responsibility, and inclusive participation in ensuring long-term project sustainability. Economic modeling further demonstrates that well-structured PPP models can reduce implementation costs by 30–40% while adhering to biodiversity conservation standards and regulatory frameworks. Findings underscore that renewable energy projects, when embedded within collaborative governance structures, not only contribute to reducing carbon emissions but also create employment opportunities, stimulate local economies, and enhance community resilience. This study contributes to the sustainable development literature by providing an actionable framework for integrating renewable energy infrastructure in environmentally sensitive areas through PPPs. The proposed framework emphasizes adaptive policy design, capacity building, and equitable benefit-sharing, offering practical insights for policymakers, practitioners, and researchers seeking to reconcile energy needs with ecological protection in coastal regions.

Arizal Eka Putra; Rika Agustina; Ratna Endang Sari Pahlawan; Dela Maya Sari; Ahmad Dhani Ferdiansyah +4 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Young generations in the digital era face serious challenges in maintaining their Islamic identity due to the rapid flow of globalization, the penetration of popular culture, and the influence of social media, which often contradict Islamic values. This condition has led some adolescents and youth to experience moral degradation, a decline in interest toward religious studies, and a tendency to be more attracted to instant entertainment content. Conventional religious studies that are monotonous are often less appealing to Millennials and Gen Z, thus requiring innovative models of religious education that are relevant, engaging, and suitable for the characteristics of the digital generation. This Community Service Program (KKN) carried the theme “Strengthening Islamic Character of Young Generations through Interactive Multimedia-Based Studies at the Youth, Sports, and Tourism Office of Central Lampung Regency.” The main objective was to improve the understanding, internalization, and practice of Islamic values through creative, participatory, and enjoyable approaches. The program was implemented over one month with eight face-to-face sessions. The methods included interactive lectures, motivational video screenings, Islamic animation, group discussions, digital quizzes, and the establishment of an online discussion group via WhatsApp to maintain continuity of learning. Evaluation was carried out through field observation, pre-test and post-test, as well as in-depth interviews with participants and partners. The results showed an increase in religious understanding from an average of 58% to 82%, with active participation reaching 87%. Moreover, a youth community named Forum Pemuda Islami Lampung Tengah (FOPILTENG) was established, which is committed to continuing monthly studies independently. Technical obstacles such as limited multimedia facilities were successfully overcome by facilitators’ creativity, including utilizing simple devices and free digital platforms. Overall, the interactive multimedia-based approach proved to be effective in enhancing learning motivation, strengthening Islamic character, and fostering togetherness among youth. This model has the potential to be replicated in other regions as a strategic effort to nurture a religious, well-characterized, and competitive young generation in facing global challenges.

Fitri, Sari; Ardiansyah, Muhammad; Farid, Ahmad Salman

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This community service activity was implemented using a service learning approach through a business planning and public communication training program for the Merah Putih Village Cooperative in Huta Baringin. The background to this activity stems from the need for cooperative members to increase their capacity in designing sustainable business plans and effective public communication skills in conveying the cooperative's vision, mission, and programs to the community. The implementation method was carried out through the stages of needs identification, formulation of training materials, simulation practices, and intensive mentoring. The results of the activity showed an increase in cooperative members' understanding in developing business plans based on local potential and improved public communication skills, both within the organizational context and externally to strategic partners. This program not only strengthens the cooperative's independence but also demonstrates the relevance of the service learning model in connecting the roles of academics, students, and the community collaboratively. Thus, this training contributes to local economic empowerment and strengthening institutional communication capacity at the village level.

Nurmala Sari; Dwi Hartutik; Sulis Pratiwi; Hannisa Fitri Effendi

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stunting is a major public health problem that has long-term impacts on the quality of human resources, affecting physical growth, cognitive development, and socio-economic outcomes. The Indonesian government has identified the acceleration of stunting reduction as a national priority, requiring cross-sector collaboration and active community participation. This article aims to describe the implementation and outcomes of a Community Service Program (Community Service) based on a collaborative approach to support stunting reduction efforts in Kelurahan Laksamana. The program employed a participatory method through health education, interactive discussions, and partnership strengthening among the community, health workers, and educational institutions. The results indicate an increased level of community awareness and understanding regarding stunting, the importance of routine health check-ups, and the role of families in stunting prevention. Furthermore, the program strengthened partnerships and enhanced community trust in local health services. This community service activity contributes positively to building collective awareness and serves as a strategic initial step toward sustainable stunting reduction at the local level.

Dewi Ari Ani; Bulan Karima Nurani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The emergence of various commonwealths, alliances, and other forms of inter-state organizations has significantly influenced the course of existing international cooperation. Cooperation between countries serves not only as a platform for strengthening political and social relations but also as a key element in meeting domestic needs that cannot be met independently through a country's self-help programs. Therefore, international cooperation is an aspect that is continuously maintained and strengthened by countries worldwide. Historically, cooperative relations between countries have generally developed as a result of the increasing ties that have existed over time. This dynamic involves various sectors, including economics, trade, and investment, further demonstrating the crucial role of international relations in a country's progress. Countries involved in this cooperation benefit each other, both in meeting domestic needs and in increasing their economic capacity through innovation and collaboration. The data sources for this study were obtained from documents obtained through internet media, which were then processed and analyzed to gain a deeper understanding of the impact of international cooperation. This study uses a quantitative approach, focusing on the analysis of investment flows into the country. Increased investment flows will drive higher growth in goods production, which in turn will strengthen trade activities, including exports to destination countries such as China. Furthermore, increased investment also contributes to the growth of Gross Domestic Product (GDP) in developing countries. This GDP increase will positively impact Indonesia's trade balance, particularly with China, one of its major trading partners in the Asian region.

Winna Yuliana; Zata Hasyyati

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

International trade plays a vital role in strengthening Indonesia’s economic growth, particularly through the export of fishery products which are among the country’s leading commodities. Fresh fish exports are highly influenced by external demand factors in destination countries as well as Indonesia’s own production capacity. This study aims to analyze the determinants affecting Indonesia’s fresh fish exports to its main trading partners, namely China, Japan, Hong Kong, Singapore, and Malaysia, over the period 2012–2023. The research utilizes secondary data sourced from the World Bank and the Central Statistics Agency (BPS). Several independent variables are considered, including the fish production levels in the importing country, the real gross domestic product (GDP) per capita of the importing country, and the total population of the importing country. Panel data analysis was employed to capture the variations across time and countries, with the Random Effect Model (REM) chosen based on the results of the model specification tests. The findings of the analysis indicate that fish production in the importing country exerts a negative and statistically significant effect on Indonesia’s fresh fish exports, suggesting that higher domestic fish production in these countries reduces the need for imports. Conversely, the real GDP per capita of the importing country and its population size were found to have positive and significant impacts on Indonesia’s export volumes. These results highlight that wealthier and more populous nations demonstrate stronger demand for imported fresh fish, including from Indonesia. The implications of this study underscore the importance for Indonesia to continuously improve the quality, safety, and competitiveness of its fresh fish products while also adopting effective marketing and trade strategies targeting countries with high purchasing power and large consumer bases.

Salim Salamah Majdi; Pranoto Effendi; Asgaft Asy Syad Rasyid

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia financing is a key instrument that Islamic banks must promote in channeling third-party funds. This aligns with the basic principles of Islamic banking, which emphasize fairness, partnership, and business sustainability. Therefore, it is crucial to examine how various Islamic financing schemes impact Islamic bank profitability. This study focuses on Bank Mega Syariah, using secondary data sourced from quarterly financial reports for the period 2017 to 2024. The financing variables analyzed include musyarakah, mudharabah, murabahah, and ijarah, while profitability is measured using relevant financial performance indicators. The analysis method used is a quantitative approach using regression techniques to examine the effect of each type of financing on bank profitability. The results show that musyarakah, mudharabah, and murabahah-based financing have a positive and significant impact on profitability, meaning that the higher the distribution of these three types of financing, the greater their contribution to increasing bank profits. These findings indicate that the business partnership model, profit-sharing system, and profit margin stipulated in the murabahah contract significantly contribute to maintaining profit growth. Conversely, ijarah financing did not significantly impact profitability. This may be due to the characteristics of ijarah, which tends to be oriented towards fixed assets or leases, resulting in a relatively limited contribution to increasing short-term profits. Overall, this study provides important implications for Islamic bank management to further optimize the proportion of musyarakah, mudharabah, and murabahah financing as a strategy to boost financial performance and maintain business continuity amidst the competitive Islamic banking industry.