https://journal.civiliza.org/index.php/jess/issue/feed Journal of Economics and Social Sciences (JESS) 2025-10-09T07:26:28+00:00 Fitra Rizal jurnaljess@gmail.com Open Journal Systems <p><strong>Journal of Economics and Social Sciences (JESS)</strong> is a peer-reviewed journal published twice a year (every June and December) by CV. Civiliza Publishing. Journal of Economics and Social Sciences (JESS) accepts original scientific papers that have never been published. The discussion in this journal includes: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies.</p> <p>P-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220621541015052" target="_blank" rel="noopener">2830-5337</a><br />E-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220621401015720" target="_blank" rel="noopener">2830-5264</a></p> <p>It is located at: Ponorogo East Java Indonesia, Email: jurnaljess@gmail.com</p> https://journal.civiliza.org/index.php/jess/article/view/838 Application of Integrated Marketing Approaches in Enhancing Sales in Modern Retail Businesses in Victoria Mart 2025-07-17T08:02:43+00:00 Syadia Mutiara syadiamutiara3@gmail.com Daud Daud daudvanjava12@gmail.com Siti Fatimah sitifatimahsadu@gmail.com Hasnah Dewi hasnaanandadewi@gmail.com Sarwono Sarwono sarwono@gmail.com Pini Susanti pinisusanti@gmail.com Haeran Haeran haeran.linguistik@gmail.com <p>This study aims to explore and analyze the marketing strategies implemented by Victorio Mart Minimarket in increasing sales and sustaining its presence amid intense market competition. The research employs a descriptive qualitative method, utilizing data collection techniques such as observation, interviews, and documentation. Informants include the business owner, employees, and consumers. The study focuses on examining the application of the 4P marketing mix (Product, Price, Place, Promotion) at Victorio Mart, while also identifying supporting and inhibiting factors, including the influence of consumer behavior trends such as FOMO (Fear of Missing Out). The findings reveal that the product strategy is primarily directed at fulfilling the community’s basic needs, accompanied by competitive and flexible pricing. The store’s strategic location serves as a major advantage. However, promotional efforts remain conventional, relying largely on banners and direct promotions. The study concludes that although Victorio Mart’s marketing strategy has been relatively effective in attracting customers and boosting sales, improvements are needed in areas such as digital marketing, inventory management, and loyalty program innovation to effectively address the competitive challenges of today’s modern retail environment.</p> 2025-07-17T00:00:00+00:00 Copyright (c) 2025 Syadia Mutiara, Daud Daud, Siti Fatimah, Hasnah Dewi, Sarwono Sarwono, Pini Susanti, Haeran Haeran https://journal.civiliza.org/index.php/jess/article/view/839 The Effect of Financial Literacy, Financial Experience, and Lifestyle on The Personal Financial Management Ability of Generation Z Students at The Faculty of Economics, University of Muhammadiyah Sukabumi 2025-07-17T08:17:50+00:00 Salwa Aftar Nasywa salwaaftrn@gmail.com Tina Kartini tinakartini386@ummi.ac.id Idang Nurodin idangnurodin4@gmail.com <p>This study aims to analyze the influence of financial literacy, financial experience, and lifestyle on the personal financial management of Generation Z students at the Faculty of Economics, Muhammadiyah University of Sukabumi. The research employed a quantitative approach using a survey of 100 respondents. Regression results indicate that financial literacy and financial experience have a positive and significant effect on financial management, while lifestyle shows a negative and significant influence. Simultaneously, all three variables significantly contribute to students’ ability to manage their finances. These findings highlight the importance of sufficient financial literacy and experience, along with lifestyle control, in shaping healthy financial behavior among Generation Z. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> 2025-07-17T00:00:00+00:00 Copyright (c) 2025 Salwa Aftar Nasywa, Tina Kartini, Idang Nurodin https://journal.civiliza.org/index.php/jess/article/view/842 Government Management Analysis With a System Approach at the Office of Settlements and Infrastructure 2025-07-18T06:32:32+00:00 Rismawati Rismawati rismawati@stiesia.ac.id Marsudi Lestari Ningsih rismawati@stiesia.ac.id Ihsan Zikri Ulfiandi ihsanzikriulfiandi@stiepemnas.ac.id <p>This study aims to explain and describe how government management processes are seen from the analysis of the organizing system&nbsp;which consists of division of labor, departmentalization, authority distribution and coordination in achieving efficiency and effectiveness&nbsp;in the Office of Settlements and Infrastructure in the Jeneponto District.&nbsp;This study uses the desk&nbsp;riptif&nbsp;method&nbsp;with high&nbsp;quality&nbsp;.&nbsp;Data collection techniques used are literature studies and field studies in the form of observations, interviews and documentation.&nbsp;This research was conducted at the relevant government agencies, namely the Department of Settlements and Prasana Jeneponto Regency.&nbsp;Based on the results of the research&nbsp;, the division of labor is considered to be still less than the basic work&nbsp;Departemenisation has been carried out quite well in both individual and group assignments.&nbsp;Authority distribution is poorly implemented, coordination is still not carried out so that it cannot be efficiently and effectively integrated.</p> 2025-07-18T00:00:00+00:00 Copyright (c) 2025 Rismawati Rismawati, Marsudi Lestari Ningsih, Ihsan Zikri Ulfiandi https://journal.civiliza.org/index.php/jess/article/view/845 The Role of Capital Structure in Moderating Profitability in Consumer Non-Cyclicals Companies for the Period 2021–2023 2025-07-18T13:32:08+00:00 Devina Loman devina.loman@mikroskil.ac.id Iskandar Muda Situmorang iskandar.situmorang@mikroskil.ac.id Mie Mie miemie.tay@mikroskil.ac.id <p>The objective of this study is to examine and analyze whether sales growth, corporate social responsibility, and accounts receivable turnover affect profitability, with capital structure as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research is based on information obtained from the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The population of this study consists of 126 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with a final sample of 93 companies, resulting in a total of 279 observations. Hypothesis testing was conducted using panel data regression analysis with the E-Views 9 application. The results show that sales growth and accounts receivable turnover have a positive effect on profitability, while corporate social responsibility has no significant effect on profitability. Capital structure is found to moderate the effect of corporate social responsibility on profitability but does not moderate the effects of sales growth and accounts receivable turnover on profitability.</p> 2025-07-18T00:00:00+00:00 Copyright (c) 2025 Devina Loman, Iskandar Muda Situmorang, Mie Mie https://journal.civiliza.org/index.php/jess/article/view/847 The Digitalization of Islamic Banking: Public Response to Mobile Banking in Mendahara Ilir 2025-07-18T23:24:55+00:00 Sapriandi sapriandisapriandi33@gmail.com Daud daudvanjva12@gmail.com Erwina Kartika Devi erwinaelkhalfi@gmail.com Hasna Dewi hasnaanandadwi@gmail.com Ahmad Edi Saputra ahmadedsaputra@gmail.com <p>This study aims to analyze the interest of the community in Kelurahan Mendahara Ilir in using Sharia-based mobile banking services, as well as the factors influencing it. In the digital era, Sharia mobile banking serves as a modern financial solution aligned with Islamic principles; however, its adoption rate remains low in this region. Using a descriptive qualitative approach, data were collected through observations, in-depth interviews, and documentation. The findings indicate that the main barriers to using Sharia mobile banking include low digital literacy, limited internet access, and concerns about service security. Internal factors such as technological understanding and religious motivation, along with external factors like social support and education from financial institutions, also influence community interest. The study recommends the implementation of contextual, collaborative, and sustainable educational strategies to enhance the adoption of Sharia financial technology and promote financial inclusion in coastal areas</p> 2025-07-19T00:00:00+00:00 Copyright (c) 2025 Sapriandi, Daud, Erwina Kartika Devi, Hasna Dewi, Ahmad Edi Saputra https://journal.civiliza.org/index.php/jess/article/view/849 The Role of Koperasi and UMKM in Improving Communities: A Case Study of Greater Malang 2025-07-19T10:18:58+00:00 Abdul Hadi abbdulhadi@stiepemnas.ac.id Ihsan Zikri Ulfiandi ihsanzikriulfiandi@stiepemnas.ac.id <p>This study aims to analyze the role of cooperatives and Micro, Small, and Medium Enterprises (MSMEs) in improving the welfare of the community in Greater Malang which includes Malang City, Malang Regency, and Batu City. The approach used is qualitative with a case study method through in-depth interviews, observations, and documentation studies. The results of the study show that cooperatives play an important role in providing access to capital, financial education, and strengthening the economic solidarity of members. Meanwhile, MSMEs are the main drivers of the local economy by creating jobs, increasing community income, and encouraging product innovation based on local potential such as culinary, handicrafts, and agro-tourism. Synergy between cooperatives and MSMEs is beginning to take shape, but it is still not optimal due to limited managerial literacy and low adoption of digitalization. Support from the government, universities, and the private sector is an important factor to strengthen the capacity of cooperatives and MSMEs in improving community welfare in a sustainable manner.</p> 2025-07-19T00:00:00+00:00 Copyright (c) 2025 Abdul Hadi, Ihsan Zikri Ulfiandi https://journal.civiliza.org/index.php/jess/article/view/915 Optimization of Digital-Based Marketing Strategies to Enhance Public Interest in Islamic Financial Products 2025-08-11T19:32:32+00:00 Elsa Nurhaliza elsanurhaliza595@gmail.com Alisyah Pitri alisyahpitri31@gmail.com Siti Fatimah sitifatimahsadu@gmail.com Nilfatri fatrinil51@gmail.com Reza Okva Marwendi rezaokvamarwendi@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com <p>This study analyzes the marketing strategies employed by Koperasi Insan Madani Syariah to enhance public interest and trust in Sharia-based financial products in Geragai District, as well as the challenges faced in their implementation. Using a qualitative descriptive approach, data were collected through in-depth interviews, observations, and documentation involving cooperative management, members, and the target community. Findings reveal that the cooperative applies a Sharia-compliant marketing mix (4Ps) comprising halal and transparent products, direct community outreach through socio-religious approaches, and educational promotion grounded in religious values. These strategies effectively build trust and member loyalty. However, obstacles such as low Islamic financial literacy, competition from conventional institutions, limited human resources, and negative perceptions of cooperatives persist. The study highlights the novelty of integrating spiritual values, justice, and ukhuwah within marketing efforts, with education serving as a critical foundation for success. The research implies the necessity of inclusive financial education, improved risk management, and collaboration with religious institutions to sustainably enhance public trust and competitiveness of Sharia cooperatives in the evolving financial landscape</p> 2025-08-12T00:00:00+00:00 Copyright (c) 2025 Elsa Nurhaliza, Alisyah Pitri, Siti Fatimah, Nilfatri, Reza Okva Marwendi, Sayida Khoiratun Nisak https://journal.civiliza.org/index.php/jess/article/view/851 Revenue Enhancement of Bakso Bakar King Alim Through Marketing Strategies 2025-07-21T09:38:07+00:00 Epa Widiyanti epawidiyanti08@gmail.com M. Arif Musthofa 7ariefhero@gmail.com Sri kadarsih srikadarsh@gmail.com Zaenal Abidin zaenalabidin@gmail.com Erwina Kartika Devi erwinaelkhalfi@gmail.com Khusnul Yatima khusnulyatima2@gmail.com Siti Fatimah sitifatimahsdu@gmail.com <p>This study aims to analyze the marketing strategies implemented by the micro-enterprise Bakso Bakar King Alim, located in Muara Sabak Barat Subdistrict, Tanjung Jabung Timur Regency, Jambi Province, in its efforts to survive and grow amid local market competition. The research employs a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The findings indicate that the business applies a marketing mix strategy that encompasses product differentiation through grilling techniques and signature seasoning blends, pricing tailored to the local purchasing power, strategic location selection, and promotion that combines digital media such as WhatsApp with word-of-mouth communication. The novelty of this research lies in the integration of digital approaches with the strength of local community networks in expanding market reach and enhancing customer loyalty. The implications of this study may serve as a reference for other micro-enterprises in developing contextual, affordable, and sustainability-oriented marketing strategies, as well as for policymakers in designing MSME empowerment programs based on local potential</p> 2025-07-21T00:00:00+00:00 Copyright (c) 2025 Epa Widiyanti, M. Arif Musthofa , Sri kadarsih, Zaenal Abidin, Erwina Kartika Devi, Khusnul Yatima, Siti Fatimah https://journal.civiliza.org/index.php/jess/article/view/852 Pricing Mechanism of Palm Oil Transactions within the Framework of Sharia Economics: Conformity, Challenges, and Implications 2025-07-21T21:26:12+00:00 Andi Ismail Juhanadi andiismailjuhanadi1@gmail.com Nilfatri fatrinl51@gmail.com Haeran haeran.linguitik@gmail.com Siti Fatimah sitifatimhsadu@gmail.com <p>This study aims to analyze the pricing practices and harvest deduction systems in the transactions of fresh fruit bunches (FFB) of oil palm at Ram Sido Mukti Jaya, Dendang Subdistrict, Tanjung Jabung Timur Regency, from the perspective of Islamic economics. Employing a qualitative descriptive method, data were collected through observation, semi-structured interviews, and literature review. The findings indicate that the prevailing transaction mechanisms do not fully reflect the principles of justice, transparency, and mutual consent as upheld in Islamic economic principles. The imbalance in farmers' bargaining positions, the absence of clear contractual agreements, and the lack of open information regarding prices and deductions are key indicators of inequality. These findings highlight the need for a thorough evaluation of transaction governance and the imperative to incorporate Islamic values into commodity trading practices. The implications of this study suggest that business actors should adopt Sharia-compliant principles in their transactions, that Islamic cooperatives should be strengthened to enhance farmers’ bargaining power, and that the findings may serve as a foundation for policymakers and researchers in formulating strategies for a fair, transparent, and socially as well as spiritually sustainable trade system</p> 2025-07-22T00:00:00+00:00 Copyright (c) 2025 Andi Ismail Juhanadi, Nilfatri, Haeran, Siti Fatimah https://journal.civiliza.org/index.php/jess/article/view/854 Model of Using E-Prescription Technology to Improve Patient Waiting Time Efficiency at The Outpatient Pharmacy of RSUD Dr. H. Jusuf SK of Tarakan City 2025-07-25T02:26:48+00:00 Muhadir Muhadir muhadir10@gmail.com Bayu Wahyudi drbayuwahyudi@yahoo.com Wahyuddin Bagenda wahyuddinb@gmail.com <p>This study aims to assess the utilization of e-prescription technology in improving the efficiency of patient waiting times at the outpatient pharmacy of RSUD Dr. H. Jusuf SK, Tarakan City. Using a quantitative approach with a cross-sectional design, this research analyzes the relationship between the use of e-prescription systems and the efficiency of patient waiting times. Data were collected at a specific point in time from the outpatient pharmacy installation, involving a sample of 98 patients selected using the Slovin formula and purposive sampling technique. Inclusion criteria included patients receiving prescriptions at the outpatient pharmacy, who had used or were using the e-prescription/manual system, were willing to participate, and aged between 18–65 years. Data collection methods included direct observation, document review, and questionnaires using a Likert scale. The results showed that the implementation of e-prescriptions significantly improved patient waiting time efficiency, with an average reduction of approximately 30 minutes for both compounded and non-compounded prescriptions compared to manual prescriptions. However, despite the significant reduction, the waiting times for compounded drugs (average 90 minutes) and ready-made drugs (average 82 minutes) still did not meet the minimum service standards set by the Indonesian Ministry of Health Regulation No. 79/Menkes/2016 (i.e., 30 minutes for ready-made drugs and 60 minutes for compounded drugs). As many as 84% of prescriptions did not yet meet these minimum standards. Identified inhibiting factors included prescription accumulation during peak patient hours, the habit of printing e-prescriptions onto paper before processing, the verification process within the BPJS application system, and occasional errors in the e-prescription system.</p> 2025-07-25T00:00:00+00:00 Copyright (c) 2025 Muhadir Muhadir, Bayu Wahyudi, Wahyuddin Bagenda https://journal.civiliza.org/index.php/jess/article/view/857 The Effect of Tax Fairness Perception on Tax Avoidance Intentions among Individual Taxpayers in Manado City 2025-07-27T14:30:15+00:00 Mohammad Rizky Yahya bundaponimah18@gmail.com <p>This study investigates the effect of tax fairness perception on the intention to avoid taxes among individual taxpayers in Manado City, Indonesia. In the broader context of persistent tax compliance challenges in developing countries, this research focuses on the behavioral dimension of taxation, particularly the role of perceived fairness in shaping taxpayer decisions. The objective of this study is to determine whether various dimensions of tax fairness—horizontal fairness, vertical fairness, ability to pay, exchange fairness, procedural fairness, and interpersonal fairness—significantly influence taxpayers’ intentions to engage in tax avoidance. A quantitative approach was employed using a structured questionnaire distributed to 100 individual taxpayers, with responses analyzed through binary logistic regression. The dependent variable, tax avoidance intention, was classified into a binary outcome (intends vs. does not intend), while the independent variables comprised eight items representing tax fairness perception. The findings reveal that only one dimension, fair treatment by tax officers (interpersonal fairness), has a statistically significant effect on tax avoidance intention (p = 0.011), with an odds ratio of 0.153, indicating a strong negative relationship. Other dimensions did not demonstrate significant influence, and some were omitted from the model due to perfect prediction issues. The results suggest that interpersonal interactions and ethical conduct of tax officials play a more immediate and impactful role in influencing taxpayer behavior than broader structural or policy-related aspects of tax fairness. This study underscores the importance of service quality and fairness in tax administration and offers practical insights for policymakers seeking to enhance voluntary tax compliance through behavioral approaches.</p> 2025-07-28T00:00:00+00:00 Copyright (c) 2025 Mohammad Rizky Yahya https://journal.civiliza.org/index.php/jess/article/view/860 The Influence of E-WOM on Facebook Social Media on Purchase Decition with Purchase Intention as a Mediation Variable 2025-07-29T02:15:32+00:00 Is Solikhatun issolikhatun@gmail.com Teguh Imam Rahayu teguhimamr@gmail.com Ali Ridwan rdiwansr@gmail.com <p>Small and medium-sized enterprises (SMEs), such as the producer of <em>Bakso Balungan Mak Jah</em> in Tempuran Village, Demak, are increasingly using social media as a key strategy in the digital era. This study aims to analyze the influence of electronic word of mouth (e-WOM) on consumer purchase decisions by considering the mediating role of purchase intention. A quantitative method is used in this research, employing the Structural Equation Modeling Partial Least Squares (SEM-PLS) approach, supported by SmartPLS version 3.2.9. Data were collected from 100 individuals who actively use Facebook. The analysis results show that e-WOM significantly affects both purchase intention and purchase decision. Furthermore, purchase intention partially mediates the influence of e-WOM on purchase decision. The findings indicate that credible and positive online reviews can enhance consumers’ desire to purchase and support better decision-making. This study offers practical recommendations for digital marketing strategies for local SMEs and highlights the importance of managing online reputation.</p> 2025-07-29T00:00:00+00:00 Copyright (c) 2025 Is Solikhatun, Teguh Imam Rahayu, Ali Ridwan https://journal.civiliza.org/index.php/jess/article/view/859 An Analysis of Service Quality and Consumer Satisfaction from the Perspective of Islamic Business Ethics 2025-07-29T01:11:33+00:00 Zulfi desi76261@gmail.com M Arif Musthofa 7ariefhario@gmail.com Nurjali nurjalijali@gmail.com Siti Fatimah sitifatimahsadu@gmail.com Hasna Dewi hasnaanandadewi@gmail.com <p>Grocery businesses represent a popular form of entrepreneurship within communities due to their easy accessibility, stable market demand, and relatively affordable capital requirements. Amidst the intense competition in the retail sector, service quality and the application of business ethics are critical to success. This study aims to evaluate the service quality of April Grocery Store in Kota Baru Village through the lens of Islamic business ethics, encompassing principles such as honesty (ṣidq), trustworthiness (amānah), justice (ʿadl), and excellence (iḥsān). Employing a descriptive qualitative approach, data were collected through observation, in-depth interviews, and documentation involving the store owner, employees, and customers. The findings indicate that although ethical values have been incorporated into sales interactions and service practices, challenges remain in operational aspects, including the absence of standardized service procedures, infrastructural limitations, and suboptimal adaptation to the needs of modern consumers. The study concludes that integrating Islamic ethical values with professional service management can enhance customer satisfaction and support the sustainability of small-scale enterprises in a competitive market environment.</p> 2025-07-29T00:00:00+00:00 Copyright (c) 2025 Zulfi, M Arif Musthofa , Nurjali, Siti Fatimah, Hasna Dewi https://journal.civiliza.org/index.php/jess/article/view/862 The Influence of Islamic Branding, Maslahah Perception, and Religiosity on Halal Product Purchase Decisions through Purchase Intention 2025-07-29T06:07:45+00:00 Fakaruzzaman Hidayatullah fakaruzzaman@iainponorogo.ac.id <p><em>This study aims to determine the role of Islamic law in young Muslim consumers in consuming halal products.&nbsp;Growing technology has positive and negative impacts on the lives of Muslims, especially the younger generation, the intermingling of materialism, hedonism and utilitarianism culture in the younger generation has an impact on changing behavior as Muslims, especially in consumption behavior according to Islamic law, a preliminary survey of researchers to Muslim consumers The young generation in East Java shows that consumptive behavior in purchasing products without finding out the type of product consumed in terms of Islamic law, but rather as a basis for meeting the needs of life.&nbsp;The results found that&nbsp;Islamic branding, perceptions maslahah and religiosity have a very strong influence on buying interest and purchasing decisions for halal products.&nbsp;Purchase interest mediates the influence of&nbsp;Islamic branding, perceptions of maslahah and religiosity on the decision to purchase halal products.&nbsp;Empirically the results of this study indicate that Islamic law has an important role in regulating the behavior of young Muslim consumers&nbsp;in the State Islamic Religious College&nbsp;students&nbsp;in East Java in purchasing halal products</em></p> 2025-07-29T00:00:00+00:00 Copyright (c) 2025 Fakaruzzaman Hidayatullah https://journal.civiliza.org/index.php/jess/article/view/873 Assessing Profitability: The Impact of Selling Price Determination on the Revenue of Local Tofu Businesses 2025-08-01T00:09:08+00:00 Aprilia Amanda tria34192@gmail.com Zaenal Abidin zaenalabidin@gmail.com Sayidah Khoiratun Nisak sayidakhoiratunnisak@gmail.com Nilfatri fatrinil51@gmail.com Alisyah Pitri alisyahpitri31@gmail.com Sarwono sarwono@gmail.com <p>Pricing strategy plays a crucial role in determining the success and sustainability of micro-enterprises, particularly in the food sector such as the tofu industry. This study aims to analyze the effect of selling price determination on the income of tofu producers in Dendang District, Jambi Province. Using a quantitative approach and data collected through questionnaires from 82 respondents, the results of linear regression analysis indicate that the selling price variable significantly influences income, with a coefficient of determination (R²) of 0.635. This suggests that 63.5% of the variation in income can be explained by the implemented pricing strategy. The novelty of this research lies in the integration of empirical analysis with an Islamic economic perspective, which emphasizes principles of fairness, transparency, and sustainability in business practices. The findings imply that the application of accurate and ethical pricing strategies not only enhances producers’ income but also supports broader goals of local economic development and community well-being.</p> 2025-08-01T00:00:00+00:00 Copyright (c) 2025 Aprilia Amanda, Zaenal Abidin, Sayidah Khoiratun Nisak, Nilfatri, Alisyah Pitri, Sarwono https://journal.civiliza.org/index.php/jess/article/view/874 Charcoal from Coconut Shells: An Innovation in Agricultural Waste Management for Local Economic Development 2025-08-01T03:23:57+00:00 Della Putri Rahayu sukmawijaya.esy@gmail.com M Arif Musthofa 7ariefherio@gmail.com Hasna Dewi hasnaanandadewi@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com <p>Indonesia is one of the world's largest agrarian countries, with abundant agricultural and plantation outputs. Among its leading commodities, coconut holds a strategic role in both national and regional economies. However, the substantial volume of coconut shell waste is often underutilized. This study aims to explore the processing of coconut shell waste into high-value charcoal in Lagan Tengah Village and to analyze the production process, technical challenges, market potential, and its impact on community economic empowerment. Using a descriptive qualitative approach, data were collected through field observations, in-depth interviews, and documentation studies. The findings reveal that local business initiatives, such as “Jan Rahayu Lestari,” have succeeded in producing high-quality charcoal with a fixed carbon content of approximately 75%, low moisture levels, and long burn duration. The simple pyrolysis technology employed proves to be both effective and appropriate for the local community's capacity. This initiative not only generates alternative income for farmers and housewives but also mitigates environmental pollution caused by open burning. The study affirms that the integration of local knowledge with cross-sectoral support can transform agricultural waste management into a replicable, inclusive, and sustainable model for rural economic development. These findings are relevant for the formulation of policies related to green economy, renewable energy, and the strengthening of micro-industries based on local resources</p> 2025-08-01T00:00:00+00:00 Copyright (c) 2025 Della Putri Rahayu, M Arif Musthofa , Hasna Dewi, Erwina Kartika Devi https://journal.civiliza.org/index.php/jess/article/view/878 Digital Transformation in Indonesian Agriculture: Enhancing Supply Chain Performance in the Era of Smart Farming 2025 2025-08-03T05:49:39+00:00 Moh. Rifqi Fauzi mrifqifauzi@upms.ac.id <p>Digital transformation has become a strategic mechanism to address persistent inefficiencies in agricultural supply chains, particularly those related to logistical delays, supply–demand imbalances, and lack of data transparency. This study investigates the impact of digital technologies on the performance of agricultural supply chains in Indonesia within the framework of Smart Farming 2025. Using a qualitative approach with a library research method, this research analyzes various scholarly sources, including national and international journals, policy papers, and institutional publications. The findings reveal that digital transformation enhances logistics efficiency, improves demand forecasting, strengthens product traceability, and increases farmers’ access to markets and technologies. Despite these advantages, challenges remain—particularly the digital divide, infrastructural limitations, and resistance to technology adoption. Therefore, this study highlights the need for collaborative strategies among governments, private sectors, and farming communities to build an inclusive, adaptive, and sustainable digital agriculture ecosystem.</p> 2025-07-15T00:00:00+00:00 Copyright (c) 2025 Moh. Rifqi Fauzi https://journal.civiliza.org/index.php/jess/article/view/881 An Overview of the Public Understanding of Islamic Banking in Mendahara Ilir 2025-08-04T05:20:11+00:00 Muhammad Akbar Marhafis rudianto.170695@gmail.com Daud daudvanjava12@gmail.com Haeran haeran.linguistik@gmail.com Alisyah Pitri alisyahpitri31@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com <p>This study aims to examine the level of public understanding of Islamic banking in Mendahara Ilir Village, Mendahara District, East Tanjung Jabung Regency, Jambi Province. Using a qualitative approach with a descriptive method, the study reveals that although the term "Islamic bank" is fairly well known among the community, understanding of the underlying principles, systems, and products remains very low and largely symbolic. This lack of Islamic financial literacy is not due to rejection of the Sharia system, but rather stems from limited access to information, inadequate educational efforts from Islamic financial institutions, and the low integration of Islamic economic content in religious activities. The study finds that awareness of Islamic identity has not yet aligned with technical understanding of Sharia contracts (akad). Other findings suggest that direct experience in using Islamic banking services can serve as an important bridge toward deeper understanding. The study recommends contextual and collaborative Islamic financial literacy strategies, involving religious leaders, local media, experiential training, and the strengthening of Islamic economic curricula in both formal and informal education. With such strategies, Islamic financial inclusion in remote areas like Mendahara Ilir can be significantly improved, thereby supporting fair, sustainable, and Islamically-aligned local economic development</p> 2025-08-04T00:00:00+00:00 Copyright (c) 2025 Muhammad Akbar Marhafis, Daud, Haeran, Alisyah Pitri, Erwina Kartika Devi https://journal.civiliza.org/index.php/jess/article/view/879 The Effect of Profitability and Inventory Intensity on Tax Avoidance 2025-08-04T03:14:26+00:00 Abi Suryono abisuryono@almaata.ac.id Marsuking marsuking@almaata.ac.id Kusumaningdiah Retno Setiorini k.retno.s@almaata.ac.id Nila Hidayah nilahidayah@almaata.ac.id <p>This study aims to analyze the effect of Profitability, and Inventory Intensity on Tax Avoidance in Food and Beverage Manufacturing Companies. This study is a quantitative study using secondary data, namely the financial statements of companies in the Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study amounted to 29 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 25. The results of the study indicate that simultaneously profitability and inventory intensity have an effect on tax avoidance. The results of the study indicate that partially profitability have an effect on tax avoidance, while inventory intensity have no effect on tax avoidance.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 KR Setiorini, Abi Suryono, Marsuking, Nila Hidayah https://journal.civiliza.org/index.php/jess/article/view/882 Assessing the Impact of Service Quality on Student Satisfaction: A Case Study of Barokatul Ishlah Islamic Boarding School Cooperative 2025-08-05T05:15:07+00:00 Fitri Wahyuni rusdizaini3@gmail.com Daud daudvanjava12@gmail.com Ahmad Edi Saputra ahmadedisaputra@gmail.com <p>Education serves as the fundamental cornerstone of national development, aiming not only to produce intellectually capable individuals, but also morally grounded, socially responsible, and skillful citizens. In Indonesia, pesantren (Islamic boarding schools) hold a strategic position within the educational system due to their holistic approach, which integrates religious instruction, character formation, and, increasingly, vocational training. This study aims to analyze the influence of service quality on student (santri) satisfaction at the cooperative of Barokatul Islah Islamic Boarding School, located in Rantau Karya Village, Tanjung Jabung Timur Regency. Employing a quantitative approach with an explanatory research design, the study adopts the SERVQUAL model, encompassing the dimensions of reliability, assurance, empathy, and responsiveness. A total of 101 student respondents were selected through purposive sampling. The results of a simple linear regression analysis indicate that service quality has a significant and positive effect on student satisfaction, with an R² value of 0.608 and a significance level of 0.000. These findings suggest that improvements in service quality—particularly in the dimensions of tangibles and empathy have a direct impact on student satisfaction. This research highlights the importance of managing pesantren cooperatives professionally and in alignment with Islamic values, in order to support the value-oriented, spiritual, and economically self-reliant educational goals of the pesantren system</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Fitri Wahyuni, Daud, Ahmad Edi Saputra https://journal.civiliza.org/index.php/jess/article/view/883 The 'Gaduh Sapi' Livestock-Sharing Tradition in the Lens of Islamic Economics: A Harmonization of Local Wisdom and Sharia Principles 2025-08-05T05:40:19+00:00 Atika Anjarwati sofiatinfia@gmail.com Daud daudvanjava12@gmail.com Zaenal Abidin zaenalabidin@gmail.com Nurjali nurjalijali@gmail.com Alisyah Pitri alisyahpitri31@gmail.com Nilfatri fatrinil51@gmail.com Sarwono sarwono@gmail.com <p>This study explores the profit-sharing practices within the gaduh sapi (shared cattle-rearing) system prevalent in Muara Sabak Barat District, Tanjung Jabung Timur Regency, Jambi Province, from the perspective of Islamic economics. The gaduh sapi system represents a traditional form of cooperation between a capital provider (the cattle owner) and a manager (the caretaker), established orally and grounded in social trust. This research adopts a qualitative approach using a case study method to investigate the mechanisms of profit-sharing, patterns of responsibility, and the challenges inherent in the practice. The findings reveal that, while the system embodies values such as honesty and mutual cooperation, imbalances persist in terms of risk distribution, maintenance cost burdens, and weak communication between parties. The absence of written contracts and clearly defined roles poses risks of conflict and potential injustice. From an Islamic economic perspective, the practice contains elements of gharar (uncertainty) and does not fully comply with the principles of mudharabah or musyarakah, which emphasize justice, transparency, and mutual consent. Therefore, a more structured cooperation framework is needed to transform the gaduh sapi system into a just, beneficial, and sharia-compliant economic model.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Atika Anjarwati, Daud, Zaenal Abidin, Nurjali, Alisyah Pitri, Nilfatri, Sarwono https://journal.civiliza.org/index.php/jess/article/view/891 An Exploration of the Practice of Buying and Selling Mobile Legends Diamonds Based on Sharia Economic Law 2025-08-07T10:30:30+00:00 Jemani akhmadfikri785@gmail.com Daud daudvanjava12@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com Kurniawan kurniawan@gmail.com Zeni Sunarti zeni_sunarti@stiesalmujaddidjambi.ac.id Erwina Kartika Devi erwinaelkhalifi@gmail.com Reza Okva Marwendi rezama@gmail.com <p>This study aims to examine the practice of purchasing Mobile Legends diamonds at Toko Samsul Muin Jaya from the perspective of Sharia economic law. Employing a descriptive qualitative approach through a single case study design, this research provides an in-depth analysis of digital transaction mechanisms within a rural context. Data were collected through observation, interviews, and documentation, and analyzed using the Miles, Huberman, and Saldaña model. The findings reveal that the transaction practices are conducted informally, lacking contractual clarity, transparency of the transaction object, and adequate consumer protection. Although the shop is trusted by the local community due to its speed and affordable pricing, the practices still involve elements of gharar (uncertainty) and do not fully comply with Sharia standards. The novelty of this research lies in its direct exploration of digital buying and selling practices in rural areas, which remain underexplored in contemporary Islamic economic law literature. The findings underscore the importance of digital-based Sharia economic literacy education and the active role of religious leaders and regulators in guiding communities toward fair, transparent, and Sharia-compliant digital economic practices</p> 2025-08-07T00:00:00+00:00 Copyright (c) 2025 Jemani, Daud, Sayida Khoiratun Nisak, Kurniawan, Zeni Sunarti, Erwina Kartika Devi, Reza Okva Marwendi, Reza Okva Marwendi https://journal.civiliza.org/index.php/jess/article/view/890 Optimization of Casemix System to Increase Revenue of Bunda Medika Jakabaring Hospital 2025-08-07T06:20:15+00:00 Nadya Ayu Saraswati nadya.ayuisha@gmail.com Purwadhi Purwadhi purwadhi@ars.ac.id Yuniati Lestari yuniatilestari61@gmail.com <p>This study aims to determine the procedures for implementing the casemix system at Bunda Medika Jakabaring Hospital and its impact on hospital revenue, as well as to identify challenges and strategies for optimizing the casemix system to increase revenue. The method used is descriptive research with a qualitative approach, involving participants from various hospital units directly related to the operation and implementation of the casemix system. The research findings indicate that the implementation of the casemix system involves structured administrative and technical processes, from patient data validation to claim submission to BPJS, supported by information technology to ensure smooth operations. The casemix system changes the payment pattern for services to be based on case complexity, directly impacting hospital revenue by requiring meticulous documentation and coding. Key challenges include incomplete data, coding errors, lack of coordination between units, as well as limitations in human resources and technical constraints in the information system. Optimization strategies focus on strengthening documentation, regular training for medical staff, internal audits, comprehensive data validation, and enhancing cross-unit collaboration, along with information technology support to accelerate the claims process and sustainably increase revenue.</p> 2025-08-08T00:00:00+00:00 Copyright (c) 2025 Nadya Ayu Saraswati, Purwadhi Purwadhi, Yuniati Lestari https://journal.civiliza.org/index.php/jess/article/view/880 The Effect of Green Accounting, Corporate Social Responsibility on Profitability 2025-08-04T03:31:33+00:00 Marsuking marsuking@almaata.ac.id Abi Suryono abisuryono@almaata.ac.id Kusumaningdiah Retno Setiorini k.retno.s@almaata.ac.id <p><em>This study aims to examine the influence of green accounting, corporate social responsibility (CSR), and profitability, with the research object being manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2024 period. A total of 28 manufacturing companies were selected as samples, with a five-year observation period. The data used in this study are secondary data obtained from company financial reports accessed through the official IDX website at</em><a href="http://www.idx.co.id/"><em> www.idx.co.id.</em></a><em> The sampling technique used was purposive sampling, which involves selecting samples based on specific criteria relevant to the research objectives. Data analysis was carried out using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the green accounting variable has a significance value of 0.381, which exceeds the 0.05 threshold, and a t-value of -0.878, which is lower than the t-table value (1.977). This indicates that green accounting does not have a significant effect on company profitability. Additionally, the negative t-value suggests that the relationship between these two variables is not in the same direction. Meanwhile, the CSR variable shows a significance value of 0.033, which is less than 0.05, and a t-value of 2.158, which is greater than the t-table value. These findings indicate that CSR has a significant and positive effect on profitability. The Adjusted R² value of 0.047 or 4.7% indicates that green accounting, CSR collectively explain 4.7% of the variation in profitability as measured by Return on Assets (ROA), while the remaining 95.3% is influenced by other factors not included in this research model.</em></p> 2025-08-09T00:00:00+00:00 Copyright (c) 2025 Marsuking, Abi Suryono, Kusumaningdiah Retno Setiorini https://journal.civiliza.org/index.php/jess/article/view/897 Hospital Management Strategy in Improving Adaptive and Innovative Human Resources 2025-08-10T08:39:18+00:00 Maulana Adjie Nugroho maulananugroho17@gmail.com Purwadhi Purwadhi purwadhi@ars.ac.id Dadang Kusnadi dadangkusnadi@ymail.com <p>This study aims to explore hospital HRM strategies through a narrative review approach with thematic analysis of academic literature and policy documents published between 2016 and 2025. The review reveals that effective HRM strategies include the implementation of transformational leadership, an organizational culture that supports continuous learning, digitalization of HR processes, and incentive systems that foster innovation. Key instruments in enhancing healthcare workers’ adaptive capacity include reskilling and multiskilling programs, online learning platforms, and Human Resource Information Systems (HRIS). However, challenges such as resistance to change, limited resources, structural bureaucracy, and weak evaluation systems hinder effective implementation. This study concludes that strengthening the integration of structural, cultural, and technological aspects is crucial to building hospital human resources that are resilient, responsive, and highly competitive. The practical implications provide strategic guidance for hospital management, policymakers, and educational institutions in designing more contextual and sustainable HR development programs.</p> 2025-08-10T00:00:00+00:00 Copyright (c) 2025 Maulana Adjie Nugroho, Purwadhi Purwadhi, Dadang Kusnadi https://journal.civiliza.org/index.php/jess/article/view/901 Analyzing Community Saving Behavior at the 'Usaha Bersama' Savings and Loan Cooperative 2025-08-10T23:37:53+00:00 Abu Hardiansah dsariwahyu@gmail.com M. Arif Musthofa 7ariefherio@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com Daud daudvanjava12@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com <p>This study investigates the saving behavior of members of the “Usaha Bersama” Savings and Loan Cooperative in Merbau Village, Mendahara District, utilizing the Theory of Planned Behavior as the analytical framework. Employing a qualitative approach through interviews, observations, and documentation, the research uncovers the complex interplay of economic, social, and cultural factors influencing members’ saving habits. Findings reveal that ease of access, social proximity, trust in cooperative management, and local cultural values—particularly the principle of ta’awun (mutual cooperation)—significantly shape saving behavior. Although savings amounts tend to be small and irregular due to fluctuating agricultural incomes, saving remains an integral part of the community’s strategy to manage economic uncertainty and urgent needs. The study highlights the cooperative’s innovative flexible deposit policy and transparent, participatory management as key drivers of member engagement and loyalty. Implications emphasize the importance of inclusive cooperative models, continuous financial education, and culturally grounded policies in promoting sustainable savings practices and enhancing rural economic empowerment. This research contributes practical insights for cooperative development and policy formulation aimed at strengthening community-based financial inclusion in underserved rural areas</p> 2025-08-06T00:00:00+00:00 Copyright (c) 2025 Abu Hardiansah, M. Arif Musthofa , Sayida Khoiratun Nisak, Daud, Erwina Kartika Devi https://journal.civiliza.org/index.php/jess/article/view/902 Optimization of Empowerment Strategies for Shrimp Cracker SMEs to Enhance Income and Competitiveness 2025-08-10T23:59:27+00:00 Ahmad Zaky Jahisam ajengdesysutiani@gmail.com M. Arif Musthofa 7ariefherio@gmail.com Zeni Sunarti zeni_sunarti@stiesalmujaddidjambi.ac.id Erwina Kartika Devi erwinaelkhalifi@gmail.com Siti Fatimah sitifatimahsadu@gmail.com <p>This study examines the empowerment strategies implemented by the Cempaka 2 Wood-Fired Shrimp Crackers MSME in Kelurahan Mendahara Ilir, which significantly enhance income and product competitiveness in both local and external markets. Employing a qualitative descriptive approach, the research identifies key strategies such as continuous product quality improvement through training and innovation in flavor variants and hygienic packaging, the development of integrated marketing networks combining traditional and digital platforms, managerial training for human resource capacity building, and sustainable utilization of abundant local raw materials. The study contributes novel insights into integrating product innovation tailored to modern consumer preferences and the successful transition of traditional MSMEs into digital marketing channels. Additionally, it highlights the socio-cultural role of MSMEs in preserving local identity and cultural heritage, alongside environmental sustainability through coastal ecosystem preservation. The findings provide valuable recommendations for policymakers, business actors, and stakeholders to foster sustainable MSME development that balances economic, social, and cultural dimensions, ultimately supporting inclusive local economic growth</p> 2025-08-09T00:00:00+00:00 Copyright (c) 2025 Ahmad Zaky Jahisam, M. Arif Musthofa , Zeni Sunarti, Erwina Kartika Devi, Siti Fatimah https://journal.civiliza.org/index.php/jess/article/view/903 Pricing Model of Palm Oil by Toke: An Islamic Economic Perspective on Indebted Farmers 2025-08-11T00:18:33+00:00 Rima munandarasep354@gmail.com M. Arif Musthofa 7ariefherio@gmail.com Khusnul Yatima khusnulyatima2@gmail.com Daud daudvanjava12@gmail.com Sarwono sarwono@gmail.com Triyana Wulandari triyana.wulandari87@gmail.com Ahmad Edi Saputra ahmadedisaputra@gmail.com <p>This study examines the unilateral price-setting practices by toke (middlemen) on indebted palm oil farmers in Muara Sabak Timur District from an Islamic economic perspective. The findings reveal that price determination occurs without farmers’ consultation or mutual consent, leading to significantly lower prices for indebted farmers compared to debt-free counterparts. This practice exacerbates economic injustice and deepens farmers’ dependency on toke, who use debt as a covert mechanism of price control. The study identifies elements of gharar (uncertainty), zulm (oppression), and ikrah (coercion) in the pricing practices, which violate the Islamic principle of an-tarāḍin (mutual consent) in transactions. Recommendations include establishing Sharia-compliant cooperatives and microfinance institutions offering interest-free financing and transparent, fair pricing mechanisms. Additionally, the study proposes the implementation of hisbah supervision as a social control instrument to prevent exploitative practices. The research contributes to the agrarian economic literature by integrating maqāṣid shariah principles to promote social justice and economic empowerment for small-scale farmers, ultimately supporting sustainable development and equitable market systems</p> 2025-08-09T00:00:00+00:00 Copyright (c) 2025 Rima, M. Arif Musthofa , Khusnul Yatima, Daud, Sarwono, Triyana Wulandari, Ahmad Edi Saputra https://journal.civiliza.org/index.php/jess/article/view/905 Optimization of the Dual Role of Housewives in the Economic Activities of Fishermen Communities in the Digital Era 2025-08-11T01:21:06+00:00 Erwin Gano soimatulv@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com Wandi wandi@gmail.com Wargo wargo.iims@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com <p>The dual role of housewives in the fishing community of Mendahara Ilir Subdistrict is the primary focus of this study, which examines how they manage domestic responsibilities while simultaneously contributing to informal economic activities such as part-time work and small-scale enterprises. This study also highlights the practice of saving at Islamic banks as a strategy to enhance financial literacy and economic stability for fishing families. Employing a qualitative approach with a case study method, data were collected through in-depth interviews, participatory observation, and document analysis. The findings indicate that the dual role of housewives serves as a crucial pillar in maintaining family economic resilience, particularly amid the instability of husbands’ incomes. Economic activities carried out by housewives, such as betel nut peeling and home-based businesses, not only increase family income but also strengthen social solidarity within the community. Saving activities at Islamic banks align with religious values and contribute to sustainable family financial management. This study underscores the importance of policy support for women’s empowerment through skills training, access to capital, and market network expansion, alongside promoting inclusive financial services grounded in Islamic principles. In conclusion, the strategic involvement of housewives in both domestic and economic spheres significantly contributes to the sustainable socio-economic development of the fishing community</p> 2025-08-09T00:00:00+00:00 Copyright (c) 2025 Erwin Gano, Sayida Khoiratun Nisak, Wandi, Wargo, Erwina Kartika Devi https://journal.civiliza.org/index.php/jess/article/view/906 Analysis of Community Digital Literacy Levels in the Use of Mobile Banking at Islamic Banks 2025-08-11T03:04:49+00:00 Rizky Ramadhan Asmara intankholidadjs@gmail.com Hasna Dewi hasnadewi3@gmail.com Ahmad Edi Saputra ahmadedisaputra@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com Haeran haeran.linguistik@gmail.com <p>This study explores the level of knowledge and understanding of mobile banking services offered by Bank Syariah Indonesia among the community of Kelurahan Mendahara Ilir. Utilizing a qualitative descriptive approach, data were collected through interviews, observations, and document reviews to analyze community experiences and perceptions. Findings reveal that knowledge about mobile banking varies significantly, with younger and more educated individuals demonstrating greater awareness and usage. Major barriers include insufficient socialization and training, unstable internet connectivity, limited data availability, and concerns over digital transaction security. These challenges contribute to the continued reliance on conventional banking methods among certain groups. The study highlights the necessity for intensified and inclusive educational programs, improved digital infrastructure, and user-friendly guidance to enhance digital literacy. Addressing these issues will facilitate broader adoption of mobile banking services and support the advancement of sharia-compliant financial inclusion in the digital age</p> 2025-08-10T00:00:00+00:00 Copyright (c) 2025 Rizky Ramadhan Asmara, Hasna Dewi , Ahmad Edi Saputra, Erwina Kartika Devi, Haeran https://journal.civiliza.org/index.php/jess/article/view/904 Innovative Equitable Profit-Sharing Schemes for Optimizing Cattle Farming Income: An Integrative Approach Based on Islamic Law 2025-08-11T01:01:42+00:00 Ana Pertiwi rapikouinjambi@gmail.com Zeni Sunarti zeni_sunarti@stiesalmujaddidjambi.ac.id Haeran haeran.linguistik@gmail.com M. Arif Musthofa 7ariefherio@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com <p>This study explores the effective implementation of the profit-sharing mechanism based on the mudharabah contract in cattle farming enterprises in Parit Culum II Village, Indonesia, aiming to overcome capital constraints and enhance farmers’ income. Employing a qualitative descriptive approach, the research combines empirical and normative juridical methods, utilizing field observations, interviews, and document analysis. The findings reveal that the mudharabah model fosters a synergistic partnership between capital providers (shahibul maal) and farmers (mudharib), where profits are shared proportionally and financial risks borne mainly by capital owners, unless managerial negligence occurs. Notably, the study uncovers an innovative profit-sharing scheme involving both monetary returns and proportional division of livestock offspring, promoting sustainable biological asset management. This application extends fiqh muamalah into the agribusiness sector, emphasizing justice (‘adl), trustworthiness (amanah), and maqashid al-shari’ah principles to establish transparent and equitable partnerships. The research highlights the importance of enhanced monitoring, communication, and Shariah-based managerial training to optimize partnership sustainability. This model offers practical insights for advancing inclusive and sustainable Shariah-compliant economic development in rural agrarian communities</p> 2025-08-11T00:00:00+00:00 Copyright (c) 2025 Ana Pertiwi, Zeni Sunarti, Haeran, M. Arif Musthofa , Erwina Kartika Devi https://journal.civiliza.org/index.php/jess/article/view/907 Optimization of Financing in Joint Business Savings and Loan Cooperatives as a Driving Force of the Economy 2025-08-11T03:10:55+00:00 Irwan Gano ririshidayatun773@gmail.com Daud daudvanjava12@gmail.com Al-Munip lathifahmunip@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com Siti Fatimah sitifatimahsadu@gmail.com <p>This study examines the role of the Joint Savings and Loan Cooperative (KSP-UB) in Mendahara Subdistrict in promoting local economic development, particularly for micro and small business actors. Using a qualitative descriptive approach, the study describes how the cooperative provides accessible, affordable, and tailored financing to its members, thereby strengthening their business capacity and driving village economic growth. Beyond financing, the cooperative also acts as a facilitator for human resource development through training in financial management, digital marketing, and product innovation. KSP-UB supports member product marketing by expanding market access through both traditional and digital networks. The business networks formed among members enhance solidarity, production efficiency, and bargaining power in the market. The findings indicate that the cooperative is not only an alternative financial institution but also a strategic partner that empowers and strengthens the economic independence of the community in an inclusive and sustainable manner. These findings contribute significantly to understanding the role of cooperatives in microeconomic development in rural areas</p> 2025-08-11T00:00:00+00:00 Copyright (c) 2025 Irwan Gano, Daud, Al-Munip, Sayida Khoiratun Nisak, Siti Fatimah https://journal.civiliza.org/index.php/jess/article/view/908 Optimization of Coconut Plantations as a Source of Economic Empowerment for Santri in Islamic Boarding Schools 2025-08-11T03:24:54+00:00 Kaharuddin kaharuddin.esy@gmail.com Siti Fatimah sitifatimahsadu@gmail.com Sarwono sarwono@gmail.com sarmiati sarmiati.edu@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com Wargo wargo.iims@gmail.com Al-Munip lathifahmunip@gmail.com <p>This study examines the management of coconut plantations at Pondok Pesantren Wali Peetu in Desa Air Hitam Laut as an effort to strengthen the economic independence of the pesantren while serving as a holistic educational medium for santri (students). A qualitative research method employing a case study approach was used to explore the management processes, economic roles, and social impacts generated by the plantation. The findings indicate that the involvement of santri in all stages of coconut plantation activities not only produces significant income for the pesantren but also shapes the character, life skills, and leadership qualities of the santri in accordance with Islamic economic principles. This management model applies the “learning by doing” approach and context-based character education, integrating spiritual, technical, and social aspects. The coconut plantation management at the pesantren represents an important innovation that fills the gap in the traditional pesantren educational paradigm with a sustainable community-based economic empowerment approach. These findings are expected to serve as a reference for other pesantren seeking to optimize local resources for sustainability and santri empowerment</p> 2025-08-11T00:00:00+00:00 Copyright (c) 2025 Kaharuddin, Siti Fatimah, Sarwono, sarmiati, Erwina Kartika Devi, Wargo, Al-Munip https://journal.civiliza.org/index.php/jess/article/view/912 Sharia Economics at the Micro Level: Application of Transaction Principles among Street Vendors 2025-08-11T18:55:35+00:00 Azizah Putri Dewi anishajijah4@gmail.com Wargo wargo.iims@gmail.com Zaenal Abidin zaenalabidin@gmail.com <p>This study examines the implementation of Islamic economic principles in street vendors’ (PKL) transactions at Pasar Angso Duo, Jambi City, employing a qualitative approach through in-depth interviews, participatory observation, and document analysis. The findings reveal that the application of Sharia principles occurs in a partial and pragmatic manner, relying more on personal ethics, customer trust, and traditional market culture than on formal fiqh muamalah understanding. Principles such as price transparency, justice (‘adl), the prohibition of riba, and the avoidance of gharar are observed in practice, albeit without the use of formal Sharia terminology. The bargaining mechanism plays a pivotal role as a natural medium for realizing the principle of an-tarāḍin (mutual consent), while challenges such as limited formal understanding, economic pressures, and minimal institutional guidance act as inhibiting factors. This study contributes to the literature by demonstrating that the core values of Islamic economics can organically emerge within an informal sector that operates with minimal regulation. The implications underscore the need for culturally grounded and participatory strategies to strengthen Sharia-compliant economic practices, including contextualized education, accessible Islamic microfinance, and adaptive regulations attuned to the dynamics of traditional markets, to sustain the core values of Sharia while enhancing the welfare of street vendors</p> 2025-08-11T00:00:00+00:00 Copyright (c) 2025 Azizah Putri Dewi, Wargo, Zaenal Abidin https://journal.civiliza.org/index.php/jess/article/view/909 Economic Revitalization of Suka Maju Village through a Productive Waqf Model: Strategies and Implementation 2025-08-11T04:37:35+00:00 Rizky Al-Munawar rizkyalmunawar58@gmail.com Wargo wargo.iims@gmail.com Siti Fatimah sitifatimahsadu@gmail.com Daud daudvanjava12@gmail.com sarmiati sarmiati.edu@gmail.com <p>Economic empowerment of rural communities is a critical aspect of sustainable national development. Suka Maju Village possesses substantial local resource potential but faces various challenges in optimizing these resources, such as limited business capital, low financial literacy, and inadequate infrastructure. This study examines the economic empowerment strategies of the Suka Maju community through the implementation of productive waqf as an innovative and sustainable Islamic economic instrument. A qualitative case study approach was employed to explore the management practices of productive waqf and its impact on improving community welfare. The findings indicate that a participatory and transparent productive waqf management model can increase community income by 30–50%, while simultaneously strengthening social capital through mutual cooperation and community solidarity. The active role of community leaders in adaptive education and communication proved to be a key factor in the program’s success. This study concludes that professional and participatory governance of productive waqf not only supports the sustainability of economic empowerment programs but also provides a replicable framework for the development of other villages grounded in strong socio-religious values</p> 2025-08-11T00:00:00+00:00 Copyright (c) 2025 Rizky Al-Munawar, Wargo, Siti Fatimah, Daud, sarmiati https://journal.civiliza.org/index.php/jess/article/view/913 The Firewood-Fried Shrimp Crackers MSME: A Model for Sustainable Local Economic Empowerment 2025-08-11T19:14:51+00:00 Nanda Prameswari nandaprameswari82@gmail.com Alisyah Pitri alisyahpitri31@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com Anatun Nisak Munamah anatunnisa.munamah@gmail.com Hasna Dewi hasnaanandadewi@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com Ahmad Edi Saputra ahmadedisaputra@gmail.com <p>This study aims to examine the role of the Firewood-Fried Shrimp Cracker Micro, Small, and Medium Enterprise (MSME) in Mendahara Ilir Village, East Tanjung Jabung Regency, in enhancing the income of coastal communities. Employing a qualitative approach with a descriptive method, data were collected through direct observation, in-depth interviews, and documentation, and were subsequently analyzed inductively using data reduction, data display, and conclusion-drawing techniques. The findings indicate that this MSME makes a significant contribution to the local economy by creating employment opportunities for low-educated workers, increasing household income, and improving quality of life in areas such as education, health, and housing. The enterprise’s main strengths lie in production skills inherited across generations and the use of traditional methods that preserve its distinctive flavor. Nonetheless, it faces challenges including limited capital, unstructured management, a shortage of skilled labor, and dependence on raw material supplies affected by weather and environmental conditions. Government support in the form of training, financial assistance, and marketing facilitation has helped expand market reach. The study concludes that, with strengthened managerial capacity, improved access to financing, and the development of adaptive marketing strategies, the Firewood-Fried Shrimp Cracker MSME has the potential to serve as a sustainable model of local wisdom-based economic development</p> 2025-08-12T00:00:00+00:00 Copyright (c) 2025 Nanda Prameswari, Alisyah Pitri, Sayida Khoiratun Nisak, Anatun Nisak Munamah, Hasna Dewi , Erwina Kartika Devi, Ahmad Edi Saputra https://journal.civiliza.org/index.php/jess/article/view/914 Perceptions and Preferences of Traditional Market Traders toward Islamic Banking 2025-08-11T19:24:09+00:00 M. Fahrurrozi fahrurrozim047@gmail.com Zaenal Abidin zaenalabidin@gmail.com Sarwono sarwono@gmail.com Sayida Khoiratun Nisak sayidakhoiratunnisak@gmail.com Hasna Dewi hasnaanandadewi@gmail.com M. Arif Musthofa 7ariefherio@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com <p>This study explores the perceptions of traders at Pasar Sabtu, Mendahara Ilir, towards Islamic banking, focusing on factors influencing their acceptance and utilization of Sharia-compliant financial services. Employing a qualitative descriptive approach through interviews, observations, and document analysis, the research uncovers that while traders exhibit a positive inclination toward Islamic banking grounded in spiritual values and trust, their understanding of fundamental Sharia principles remains limited. Barriers such as restricted physical access to Islamic banking branches, inadequate financial and digital literacy, and reliance on informal information networks hinder broader adoption. The study highlights the critical role of spirituality as social capital, alongside geographic, educational, and socio-cultural factors, in shaping perceptions and behaviors. Findings suggest that for Islamic banking to expand inclusively within traditional markets, strategic emphasis must be placed on comprehensive literacy enhancement, improved accessibility, and community engagement. This research contributes novel insights by holistically integrating spiritual, educational, and socio-economic dimensions, providing a foundation for tailored educational and marketing strategies that support sustainable financial inclusion</p> 2025-08-12T00:00:00+00:00 Copyright (c) 2025 M. Fahrurrozi, Zaenal Abidin, Sarwono, Sayida Khoiratun Nisak, Hasna Dewi , M. Arif Musthofa , Erwina Kartika Devi https://journal.civiliza.org/index.php/jess/article/view/917 A Socio-Economic Overview of Majeng Ikan Partnership: A Profit-Sharing Analysis within the Framework of Sharia Economic Law 2025-08-11T19:49:50+00:00 Seniati seniatiseniati45@gmail.com Nilfatri fatrinil51@gmail.com Wandi wandi@gmail.com Alisyah Pitri alisyahpitri31@gmail.com Reza Okva Marwendi rezaokvamarwendi@gmail.com <p>The study purpose was to examine the implementation of profit-sharing systems in the traditional majeng ikan practice in Lambur Luar Village, Tanjung Jabung Timur, from the perspective of Islamic economic law. The research aimed to analyze how local profit-sharing mechanisms align with Sharia principles such as mudharabah, musyarakah, and ijarah, despite the absence of formal contracts. It also sought to identify challenges faced in contract clarity, transparency, and fairness within community-based economic cooperation. Ultimately, the study intends to propose Sharia-compliant solutions that strengthen the sustainability of traditional fishing economies through improved legal awareness and ethical practice. Results. The research found that majeng ikan profit-sharing reflects the core values of Islamic economics—justice, trust, and mutual consent—even though it relies on unwritten agreements. Profit-sharing typically follows a 50:50 ratio between net owners and fishermen, aligning with the mudharabah contract model. However, issues such as verbal-only agreements and limited understanding of Sharia contracts create vulnerabilities to disputes and exploitation. The study also observed adaptive features such as non-cash distribution and spontaneous mutual aid, which strengthen household resilience but require clearer ethical and legal safeguards.</p> 2025-08-12T00:00:00+00:00 Copyright (c) 2025 Seniati, Nilfatri, Wandi, Alisyah Pitri, Reza Okva Marwendi https://journal.civiliza.org/index.php/jess/article/view/916 The Impact of Financial Literacy and Inclusion on MSME Performance in Talang Babat: An Empirical Approach to Driving Local Economic Growth 2025-08-11T19:42:08+00:00 Dimas Agung Prayoga dimasagungprayoga968@gmail.com Zaenal Abidin zaenalabidin@gmail.com Khusnul Yatima khusnulyatima2@gmail.com M. Arif Musthofa 7ariefherio@gmail.com Erwina Kartika Devi erwinaelkhalifi@gmail.com Reza Okva Marwendi rezaokvamarwendi@gmail.com <p>Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet their performance in regions like Talang Babat Subdistrict remains suboptimal due to low financial literacy and limited financial inclusion. This study investigates the individual and simultaneous effects of financial literacy and financial inclusion on MSME performance using a quantitative causal approach with multiple linear regression analysis. Data were collected from 89 MSME actors selected through cluster random sampling. The results demonstrate that both financial literacy and financial inclusion significantly and positively influence MSME performance, explaining 68.8% of its variance. The study highlights the synergistic impact of these variables, emphasizing the importance of integrating financial education with improved access to formal financial services. Findings also underscore the practical importance of separating personal and business finances and structured financial record-keeping in enhancing business sustainability. The study contributes to MSME literature by providing an integrative model and offers policy recommendations for local governments and financial institutions to support MSME development through holistic financial capacity building and inclusion strategies</p> 2025-08-12T00:00:00+00:00 Copyright (c) 2025 Dimas Agung Prayoga, Zaenal Abidin, Khusnul Yatima, M. Arif Musthofa , Erwina Kartika Devi, Reza Okva Marwendi https://journal.civiliza.org/index.php/jess/article/view/921 The Role of Optimism, Innovativeness, Discomfort, and Insecurity in the Acceptance of Bank Jago’s Mobile Application: A TRI–TAM Approach 2025-08-13T10:33:09+00:00 Stanny Dewanty Rehatta stannydr@gmail.com Inkreswari Retno Hardini Inkreswari.retno@unj.ac.id Meta Bara Berutu Inkreswari.retno@unj.ac.id <p>The development of digital banks in Indonesia, such as Bank Jago, has transformed the way people access financial services. The success of adopting these services is influenced not only by technology availability but also by users' psychological readiness. This study combines TRI and TAM to analyze how innovativeness, optimism, insecurity, and discomfort affect PEOU, PU, and ITU among Indonesia's digital generation. The research uses a quantitative survey and PLS-SEM analysis. Results indicate that optimism significantly boosts PEOU but does not significantly affect PU or ITU. Innovativeness significantly enhances PU and PEOU but does not influence ITU. Contrary to expectations, discomfort demonstrates a significant positive relationship with PU but has no notable impact on PEOU or ITU. Insecurity shows no significant effect on any variables. Moreover, PEOU significantly increases PU but negatively influences ITU, PU does not significantly impact ITU. These findings suggest that ease of use and PU are not always the main factors driving the intention to adopt technology, particularly among users familiar with digital tools. This research contributes to the literature on TRI and TAM integration and offers practical insights for digital financial service developers to consider psychological readiness when designing technology adoption strategies.</p> 2025-08-13T00:00:00+00:00 Copyright (c) 2025 Stanny Dewanty Rehatta, Inkreswari Retno Hardini, Meta Bara Berutu https://journal.civiliza.org/index.php/jess/article/view/816 The Effect of Sharia Financial Literacy, Risk Perception and Return Expectation on Sharia Stock Investment Decision Making in Islamic Business Perspective (Study on Generation Z in Bandar Lampung who Actively Invest) 2025-07-08T05:57:34+00:00 Bintang Maulana maulanab240@gmail.com Femei Purnamasari femeipurnamasari@radenintan.ac.id Is Susanto issusanto@radenintan.ac.id <p>This study aims to measure and analyze the effect of Islamic financial literacy, risk perception, and return expectations on investment decision-making Islamic stocks among Generation Z in Bandar Lampung. The approach used is quantitative, with data collection through questionnaires distributed to 100 respondents selected using purposive sampling technique. Data analysis technique used is multiple linear regression with the help of SPSS software version 26. The results of the study partially indicate that Sharia financial literacy has a positive and significant influence on investment decisions, which means that the higher the understanding of Islamic financial principles, the higher the tendency to invest in Sharia. Risk perception also has a positive and significant effect, which shows that respondents can manage risk wisely and are not easily hindered by it in making investment decisions. Return expectations show a positive and significant influence, where the greater the expectation of investment returns, the stronger the intention to invest. Simultaneously, these three variables contributed 77.7% to changes in investment decisions. These findings reinforce the understanding that Generation Z has a rational mindset and spiritual values in assessing Islamic stock investment opportunities.</p> 2025-08-14T00:00:00+00:00 Copyright (c) 2025 Bintang Maulana, Femei Purnamasari, Is Susanto https://journal.civiliza.org/index.php/jess/article/view/868 The Influence of Omni-Channel Integration Quality and Transactional Interest on Repurchase Decisions with Trust as a Mediating Variable at PT Pegadaian in the Perspective of Islamic Business 2025-07-30T12:25:05+00:00 Elviani Elviani anivi211001@gmail.com Ahmad Habibi habibi@radenintan.ac.id Yeni Susanti yenisusanti@radenintan.ac.id <p>This study comprehensively examines the impact of omni-channel integration quality and transactional interest on repurchase decisions, with trust as a mediating variable from the perspective of PT. Pegadaian UPC Pahoman Bandar Lampung customers, which is relevant to Islamic business principles. The methodology used is a quantitative approach, which is a scientific approach focused on the systematic collection and processing of numerical data from a defined population. The number of respondents was determined using the Slovin formula with a margin of error of 10%, resulting in a sample of 96 respondents who were active customers during the year 2024. The research results indicate that the quality of omni-channel integration and transactional interest have a positive and significant influence on the decision to make repeat purchases. In addition, the path analysis results reveal that trust plays a strong mediating role in strengthening the correlation between the independent variables and the decision to repurchase. This illustrates that in the context of Islamic business, the success of long-term relationships between companies and customers is highly dependent on the establishment of mutual trust and the fulfillment of the values of fairness, transparency, and integrity in every transaction interaction.</p> 2025-08-14T00:00:00+00:00 Copyright (c) 2025 Elviani Elviani, Ahmad Habibi, Yeni Susanti https://journal.civiliza.org/index.php/jess/article/view/925 Analysis of Palm Sugar Business Development Strategy in Increasing Income in Bahorok District, Langkat Regency from the Perspective of Maqashid Syariah 2025-08-14T15:02:02+00:00 M. Eza Baihaqi nurul.aulia.pane.202@gmail.com Imsar Imsar imsar@uinsu.ac.id Muhammad Ikhsan Harahap m.ihsan.harahap@duinsu.ac.id <p data-start="81" data-end="561">The primary objective of this study is to examine the income earned by the palm sugar business community group in Bahorok District, Langkat Regency, through the lens of Maqashid Sharia. This research adopts a qualitative approach, with data collected through direct interviews with palm sugar entrepreneurs in the region. A total of ten respondents were selected from two villages in Bahorok District. Data collection methods included observation, interviews, and documentation. The findings reveal that the palm sugar household industry in Bahorok District significantly contributes to improving the community’s economic conditions, as reflected in the income generated from sales. The production of palm sugar from processed palm sap plays a crucial role in increasing household income. Within the framework of Maqashid Sharia, production activities must prioritize the realization of benefits (maslahah) and the prevention of harm (mafsadah). The concept encompasses five key elements: the preservation of religion, life, lineage, intellect, and wealth. Based on the analysis, the most prominent aspect observed among palm sugar artisans in Bahorok District is the preservation of wealth (Hifdz al-Mal). This is evident from the way their income supports family health, education, food, and clothing needs, thereby ensuring their economic welfare. Moreover, the safeguarding of wealth is consistently aligned with income sources obtained through lawful means, in accordance with Islamic law, which is an absolute principle to be upheld.</p> 2025-08-15T00:00:00+00:00 Copyright (c) 2025 M. Eza Baihaqi, Imsar Imsar, Muhammad Ikhsan Harahap https://journal.civiliza.org/index.php/jess/article/view/928 Analysis of Factors Influencing Consumers in Purchasing Coffee Products of PT Indraco Global Indonesia 2025-08-15T01:30:58+00:00 Nadia Mahardini Nadinepolsti@gmail.com Alfred Setio Heriman Alfredheriman@gmail.com Agus Fadil Wibowo agusfadil.wibowo@gmail.com <p>The purchasing decision process has a very important meaning for the progress of the company. The company can find out how much consumer interest in the products offered and whether the predetermined targets can be achieved or not with the purchasing decision process. This study aims to determine the extent to which product quality, price, and packaging influence the purchase of PT Indraco Global Indonesia's Rasa Sayang coffee. The research approach used was a combination of descriptive and verification, with a sample size of 96 respondents. To ensure the validity and reliability of the research instruments, they were tested. Data analysis methods included multiple regression, multiple correlation, and the coefficient of determination. Based on the study results, product quality does not significantly influence consumer purchasing decisions. Product price significantly influences consumer purchasing decisions. Product packaging does not significantly influence consumer purchasing decisions. On the other hand, product quality, price, and packaging substantially influence purchasing decisions..</p> 2025-08-16T00:00:00+00:00 Copyright (c) 2025 Nadia Mahardini, Alfred Setio Heriman, Agus Fadil Wibowo https://journal.civiliza.org/index.php/jess/article/view/927 The Paradox of Indonesia’s Tobacco Excise Policy: A Literature Review of Effectiveness, Inequality, and Socioeconomic Impacts 2025-08-14T23:55:21+00:00 Khairullah Anshari khairullahanshari@gmail.com Rizky Subhan rizkysubhan@uniska-bjm.ac.id Riska Aulia Noor khairullahanshari@gmail.com Fika Fibriyanita khairullahanshari@gmail.com <p>Indonesia’s tobacco excise policy has revealed a paradox between its normative objectives and the realities of its implementation. On one hand, the policy aims to reduce cigarette consumption and increase state revenue. On the other hand, successive excise tax hikes have triggered a rise in illicit cigarette circulation, undermined legal small-scale tobacco industries, and exacerbated socioeconomic inequality. This study employs a qualitative approach through literature review to examine the dynamics of tobacco excise policy using public policy theory, policy effectiveness, and socioeconomic disparity frameworks. The findings show that ineffective enforcement, weak distribution systems, and the absence of stakeholder inclusion have prevented the policy from achieving its intended outcomes. The sharp increase in excise taxes without sufficient oversight has created economic incentives for black-market activity, while also driving mass layoffs in small and medium-scale tobacco manufacturing. These outcomes confirm the theory of circular cumulative causation: policies that fail to integrate with social-economic realities tend to reinforce cycles of inequality and regulatory evasion. Therefore, a reformation of Indonesia’s tobacco excise policy is urgently needed—one that emphasizes fairness, effectiveness, and responsiveness through improved oversight, equitable fiscal distribution, and inclusive policymaking involving local communities and small businesses.</p> 2025-08-16T00:00:00+00:00 Copyright (c) 2025 Khairullah Anshari, Rizky Subhan, Riska Aulia Noor, Fika Fibriyanita https://journal.civiliza.org/index.php/jess/article/view/933 Linking Technology Readiness and eWOM Readiness: Evidence from Indonesian MSMEs 2025-08-19T09:37:56+00:00 Fauzan Fadlullah fauzanfadlullah@unj.ac.id Faiz Nuha Ilmawan faiz.nuha@unsoed.ac.id <p>Electronic Word of Mouth (eWOM) has become a central factor influencing consumer behavior in the digital economy, yet many micro, small, and medium enterprises (MSMEs) remain unprepared to manage it effectively. While prior studies have applied the Technology Readiness Index (TRI) in areas such as e-commerce and customer relationship management, little is known about its role in shaping organizational readiness for eWOM. This study addresses this gap by exploring how the four TRI dimensions—optimism, innovativeness, discomfort, and insecurity—affect eWOM readiness among Indonesian MSMEs. A quantitative survey was conducted, and the data were analyzed using structural equation modeling to capture the relationships between constructs. The findings confirm that technology readiness significantly influences MSMEs’ ability to engage with eWOM, with positive dimensions acting as drivers and negative dimensions serving as barriers. The study extends TRI theory into the underexplored domain of digital customer engagement and highlights the need for MSMEs to develop structured processes and managerial capabilities to leverage eWOM strategically. Policy initiatives such as UMKM Go Digital are encouraged to move beyond platform adoption and strengthen support for review management practices. Limitations of the study include its cross-sectional design and single-country focus, suggesting future comparative and longitudinal research.</p> 2025-08-21T00:00:00+00:00 Copyright (c) 2025 Fauzan Fadlullah, Faiz Nuha Ilmawan https://journal.civiliza.org/index.php/jess/article/view/939 Economic-Based Food Waste Management Strategy (Qualitative Study at Elang Medika Corpora/EMC Alam Sutera Hospital in South Tangerang) 2025-08-21T00:52:00+00:00 Hawreyvian Rianda Seputra elizame0211@gmail.com A. Rohendi arohendi@ars.ac.id Yen Efawati yen.efawati@ars.ac.id <p>This study aims to analyze the implementation of food waste management at EMC Alam Sutera Hospital, assess its impact on the environment and hospital operations, and identify strategies for utilizing it to increase economic value. The approach used is qualitative with descriptive research type. Data were collected through interviews, observations, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing. The results showed that food waste management at EMC Alam Sutera Hospital is carried out through sorting organic waste, processing it into compost, and distributing the processed products for use in the hospital area or for sale to the surrounding community. This strategy has a positive impact on the environment by reducing the volume of waste disposed to landfills and increasing operational efficiency through reduced waste disposal costs. In addition, the utilization of food waste as compost provides economic opportunities for the hospital by making it an additional source of income while supporting the circular economy principle.</p> 2025-08-21T00:00:00+00:00 Copyright (c) 2025 Hawreyvian Rianda Seputra, A. Rohendi, Yen Efawati https://journal.civiliza.org/index.php/jess/article/view/944 The Relationship Between Job Satisfaction and Work Motivation with Employee Productivity at UD. Hidayah 2025-08-25T06:17:31+00:00 Muthi’atul Khasanah mutiahb@gmail.com Muammar Afif Al Qusaeri afif.jaya730@gmail.com M. Wahab Khasbulloh wahabkhasbulloh29@gmail.com Wiliyanto Wiliyanto willynasywa.87@gmail.com <p>This study aims to examine the relationship between job satisfaction and work motivation with employee productivity at UD. Hidayah. The background of this research is based on the important role of these two factors in improving labor effectiveness and productivity in order to achieve company objectives. The research approach employed was quantitative, using questionnaires as the data collection tool, distributed to respondents according to the predetermined population. The data obtained from the questionnaires were then analyzed using multiple regression techniques to determine the relationship and influence among variables. The results of the analysis revealed that job satisfaction plays a crucial role by fostering various positive aspects, such as increasing employee productivity and engagement, reducing turnover, attracting qualified talent, building a positive work culture, and even contributing to broader economic stability. Work motivation, whether driven by internal or external factors, was also shown to have a significant and beneficial impact on improving employee performance productivity. When both aspects work together, motivation and job satisfaction have been proven to significantly enhance employee performance productivity.</p> 2025-08-26T00:00:00+00:00 Copyright (c) 2025 Muthi’atul Khasanah, Muammar Afif Al Qusaeri , M. Wahab Khasbulloh , Wiliyanto Wiliyanto https://journal.civiliza.org/index.php/jess/article/view/946 Analysis of Regional Tax and Regional Retribution Contributions in Efforts to Increase Medan City's Original Regional Income 2020-2024 2025-08-26T20:14:45+00:00 M. Mahdi Saman Alfarizie adjiealfaridzie422@gmail.com Junawan Junawan junex82@gmail.com <p>This study analyzes the contribution and effectiveness of restaurant tax in strengthening local revenue (PAD) in Medan City during 2020–2024. The research is motivated by the strategic role of the culinary sector as one of the pillars of urban economic activity and its potential as a sustainable source of fiscal capacity. Using a descriptive-analytical approach with mixed methods, data were obtained from secondary reports of the Regional Revenue Agency (BAPENDA) and primary insights from key stakeholders. The results reveal that restaurant tax consistently contributed more than 10% of PAD throughout the study period, peaking at 16.82% in 2023. This growth was driven by post-pandemic economic recovery, increasing community mobility, and the implementation of digital tax systems such as tapping box and e-SPTPD. Although the contribution slightly decreased to 15.52% in 2024, this was not due to sectoral decline but to diversification of other PAD sources. In terms of effectiveness, tax collection rose from a low level in 2020–2021 (76.9%) to above 90% in 2023–2024, indicating significant improvement in compliance and efficiency. The study concludes that restaurant tax plays a dual role: as a resilient revenue source and as a driver of fiscal modernization through digital transformation. Policy implications emphasize expanding digitalization, fostering taxpayer education for MSMEs, and diversifying PAD to reduce dependency on a single sector. These findings provide both theoretical insights into local tax governance and practical recommendations for fiscal policy in developing urban economies.</p> 2025-08-27T00:00:00+00:00 Copyright (c) 2025 M. Mahdi Saman Alfarizie https://journal.civiliza.org/index.php/jess/article/view/953 The Influence of Self-Esteem, Social Support, Parental Influence, Economic Consideration, and Personal Interest on Career Decision-Making among Generation Z Students 2025-08-29T05:18:50+00:00 Ebida Inas Syafiqo inas.syafiqo@gmail.com Jati Waskito jw271@ums.ac.id <p class="Alishlah14history" style="text-align: justify; text-justify: inter-ideograph;">Career is one of the most important aspects, especially for fresh graduates. However, not all students are able to plan their careers well, and some struggle to map out their future paths. Therefore, this study examines the influence of self-esteem, social support, parental influence, economic considerations, and personal interests on career decision-making among Generation Z students. The sampling technique employed was purposive sampling, while data were collected through both primary and secondary methods. The analysis was conducted using SPSS. The findings reveal that the variables with the strongest influence on career decision-making (Y) are personal interest (X5) and self-esteem (X1). In contrast, social support (X2), parental influence (X3), and economic considerations (X4) do not have a significant impact on career decision-making (Y). Nevertheless, when considered simultaneously, all five independent variables exert a significant effect on the dependent variable. This study is expected to help fresh graduates plan their future more effectively by taking into account external factors that may shape their career choices.</p> 2025-08-29T00:00:00+00:00 Copyright (c) 2025 Ebida Inas Syafiqo, Jati Waskito https://journal.civiliza.org/index.php/jess/article/view/958 Free Nutritious Meals (MBG) and the Enhancement of Human Development in the Perspective of Islamic Economics 2025-09-01T05:15:58+00:00 Ahmad Khoirudin ahmadkhoirudin@uin-al-azhaar.ac.id M. Robby Kaharudin muhrobbykaharudin@gmail.com Elce Purwandari purwandari.elce@gmail.com <p>The Free Nutritious Meal (Makan Bergizi Gratis/MBG) program is one of the strategic policies of the Indonesian government aimed at improving the quality of human resources through health and education interventions. This study examines MBG from the perspective of Islamic economics, focusing on its relevance to the principles of justice, welfare distribution, and social equity. The research employs a qualitative descriptive approach by analyzing government policy documents, statistical data, and relevant literature, supported by the Islamic economic framework. The findings reveal that MBG not only provides direct benefits in improving students’ nutritional intake but also contributes significantly to the Human Development Index (HDI) through increased school attendance, learning productivity, and reduced inequality in access to basic needs. In the perspective of Islamic economics, MBG reflects the values of <em>maslahah</em> (public benefit) and <em>ta’awun</em> (mutual assistance), thereby aligning with the objectives of <em>maqasid al-shariah</em> in preserving life (<em>hifz al-nafs</em>) and intellect (<em>hifz al-‘aql</em>). The novelty of this research lies in integrating the analysis of a national nutrition-based welfare program with the conceptual framework of Islamic economics, offering an alternative lens for evaluating social policies. This study emphasizes that MBG has the potential to serve not only as a public welfare policy but also as a realization of Islamic economic principles in fostering inclusive and sustainable human development.</p> 2025-09-01T00:00:00+00:00 Copyright (c) 2025 Ahmad Khoirudin, M. Robby Kaharudin, Elce Purwandari https://journal.civiliza.org/index.php/jess/article/view/957 The Impact of QRIS on Consumer Behavior in Urban Areas 2025-08-31T13:45:39+00:00 Ringga Sentagi Asa sentagiasa@unj.ac.id Fildzah Shabrina fildzah.shabrina@unj.ac.id <p>The purpose of this study is to study how urban consumer behavior is influenced by the implementation of digital payment systems, specifically the Quick Response Code Indonesian Standard (QRIS). This study used a quantitative approach, sending questionnaires to respondents in urban areas. The research results show that QRIS usage and ease of access influence consumer behavior. Key findings indicate that people purchase more frequently, are more likely to engage in consumer behavior, and prefer cashless payments. Due to the convenience of QRIS, 62% of respondents reported making more impulse purchases. In addition, consumers' perceptions of the practicality and security of QRIS also help them prefer to use it. The majority of respondents considered QRIS secure (76%) and faster than cash payments (84%). This research shows that QRIS implementation not only increases the speed and convenience of transactions but also has socio-economic consequences, such as an increased propensity to spend more money in urban areas.</p> 2025-09-02T00:00:00+00:00 Copyright (c) 2025 Ringga Sentagi Asa, Fildzah Shabrina https://journal.civiliza.org/index.php/jess/article/view/966 Digital Business Transformation: Innovation and Competitiveness Strategies in the Economy 4.0 Era 2025-09-06T23:43:44+00:00 Ahmad Yahya Hamiduddin Ahmadyahyahamiduddin0@gmail.com <p>This study discusses digital business transformation as a strategy for innovation and increased competitiveness in the era of Economy 4.0. The background of this study stems from fundamental changes in the way companies operate, interact with consumers, and utilize digital technology as the main support for business activities. The objectives of this research are to analyze the digital transformation strategies pursued by business actors, identify the challenges faced, and formulate implications for competitiveness at the national and global levels. The research method used is a qualitative approach with a descriptive-analytical method. Data was collected through literature studies, in-depth interviews with business actors and experts, and non-participant observation of digital business practices in the e-commerce, fintech, and MSME sectors. Data analysis was carried out through the stages of reduction, presentation, and conclusion drawing using source triangulation techniques to ensure the validity of the findings. The results of the study show that digital transformation provides great opportunities to expand markets, improve efficiency, and create new innovation-based business models. However, the main challenges that arise include the internet access gap, low digital literacy, limited human resources, and data security threats. These findings confirm that the success of digital transformation depends not only on technology but also on the readiness of an ecosystem involving collaboration between the government, the private sector, academia, and the community. The implications of this research emphasize that digital business transformation is key to competitiveness in the global era, but it must be accompanied by inclusive strategies, supportive policies, and sustainable investment in human resource development. Thus, digital transformation can be a driving force for sustainable and equitable national economic growth.</p> 2025-09-08T00:00:00+00:00 Copyright (c) 2025 Ahmad Yahya Hamiduddin https://journal.civiliza.org/index.php/jess/article/view/969 Analysis of Ambidexterity Leadership in Promoting Policy Networks for Marketing Innovation 2025-09-09T06:24:26+00:00 Dean Herdesviana dean.desvi@gmail.com Ahmad Farabi Banialfarabi@gmail.com Maswanto Maswanto maswanto@umj.ac.id <p>This study investigates the role of ambidextrous leadership in driving marketing innovation through the strategic building and leveraging of policy networks. In an era of rapid market change, organizations face the critical challenge of balancing the exploration of new opportunities with the exploitation of existing advantages. Using a qualitative multiple case study approach, data was collected through in-depth interviews with senior marketing executives and innovation managers, participatory observations, and document analysis. The data was processed using NVivo 12 software, revealing distinct thematic patterns. The findings demonstrate that leaders who successfully employ ambidextrous behaviors proactively exploring new network connections (31% frequency) while efficiently exploiting existing relationships (28% frequency) significantly enhance their organization’s marketing innovation capabilities. These leaders act as pivotal architects of external networks, translating policy insights into competitive marketing strategies. However, the implementation faces challenges, including cross-sector collaboration barriers (11%) and resource allocation tensions (8%). Sentiment analysis further reflects these complexities, showing predominantly positive perceptions (67 documents) tied to strategic adaptability, alongside concerns about bureaucratic complexity (28 documents). The study contributes theoretically by extending ambidextrous leadership theory into the external domain of policy network management. Practically, it offers managers a framework for developing leadership capabilities that navigate dual imperatives, while providing policymakers insights into designing more effective innovation ecosystems. Ultimately, the research confirms that ambidextrous leadership is a vital dynamic capability for transforming policy network engagement into sustained marketing innovation.</p> 2025-09-09T00:00:00+00:00 Copyright (c) 2025 Dean Herdesviana; Ahmad Farabi; Maswanto Maswanto https://journal.civiliza.org/index.php/jess/article/view/963 Strategic Human Resource: The Key to Future Business Sustainability 2025-09-06T13:52:42+00:00 Yudhi Ferdi Andri Asmawan saifulpublikasi@gmail.com Vivia Maya Rafica viviamayarafica@gmail.com <p>This study examines the crucial role of Strategic Human Resource Management (HRM) as a key to future business sustainability. In a business landscape that continues to experience disruption, this study uses a descriptive-qualitative approach with a literature review method. The results show that Strategic HRM plays a fundamental role in creating sustainable competitive advantage. Strategic HRM transforms human resources into unique, non-imitable strategic assets and becomes a key source of innovation. In addition, this approach builds mutually beneficial relationships with employees, which encourages loyalty and high productivity. Finally, Strategic HRM ensures that every HR practice, from recruitment to compensation, is aligned with the company's overall vision and strategy.</p> 2025-09-09T00:00:00+00:00 Copyright (c) 2025 Ferdiy Yudhi Andri Asnawan, Vivia Maya Rafica https://journal.civiliza.org/index.php/jess/article/view/843 The Effect of Independence, Transparency, and Audit Experience on Audit Quality with Auditor Competency as a Moderation Variable (Study on Public Companies in Indonesia for the 2021-2023 Period) 2025-07-18T10:02:19+00:00 Kezia Sitohang joyce.prietycillia2277@gmail.com Joyce Prietycillia joyce.prietycillia2277@gmail.com <p>This study aims to analyze the influence of auditor independence, audit transparency, audit experience, and auditor competence on audit quality. The background of this research is based on the importance of the role of auditors in providing confidence in the fairness of financial statements presented by business entities. The higher the quality of the audit carried out, the greater the level of trust of stakeholders in the company's financial information. This study uses a quantitative approach with causal design, as well as multiple linear regression analysis techniques to test the relationships between variables. The data was collected through the distribution of questionnaires to auditors working at Public Accounting Firms (KAP) in Indonesia. The results showed that partially or simultaneously, the four independent variables had a significant effect on audit quality. These findings confirm that increased auditor independence, transparency, experience, and competence are crucial factors in creating reliable and high-quality audits. The implications of this study are expected to be an input for regulators, companies, and auditors in improving audit quality through improving individual and institutional aspects of auditors.</p> 2025-07-21T00:00:00+00:00 Copyright (c) 2025 Kezia Sitohang, Joyce Prietycillia https://journal.civiliza.org/index.php/jess/article/view/970 An Analysis of Gharar and Maisir in Claw Machine Games: A Review from the Perspective of Islamic Economic Law 2025-09-09T07:23:34+00:00 Anggi Karisna hariskondangpradan@gmail.com M Arif Musthofa ariefherio@gmail.com Zeni Sunarti zenisunarti@gmail.com <p>Claw machine games have become an increasingly popular form of entertainment in various places, including shopping malls and cafés. However, despite their popularity, these games raise several concerns, particularly for children and teenagers. This study aims to analyze the practice of claw machine gaming and its impact from the perspective of Islamic economic law. A qualitative research method with a field study approach was used. Data were collected through observations and interviews with café owners, players, and parents of players at Café Kopi INJE, Tanjung Solok. The findings reveal that the game’s appeal lies in its element of challenge and luck, which encourages players to keep trying until they successfully win a prize. However, the game also increases consumerist behavior, triggers addictive effects, and can lead to psychological impacts such as frustration due to repeated failures. Furthermore, the game contains elements of uncertainty (gharar) and gambling (maisir), which contradict the principles of Islamic economic law. In the context of Indonesian law, luck-based games involving money may violate gambling regulations. The novelty of this study lies in its specific analysis of the implications of claw machine games from the perspective of Islamic economic law and their impact on the consumer behavior of children and teenagers. Therefore, stricter regulations are needed for luck-based games targeting children, along with early financial education. Educational and skill-based entertainment alternatives can serve as solutions to reduce the negative effects of these games</p> 2025-09-09T00:00:00+00:00 Copyright (c) 2025 Anggi Karisna, M Arif Musthofa , Zeni Sunarti https://journal.civiliza.org/index.php/jess/article/view/941 The Influence of Work Motivation and Work Discipline on Employee Performance at PT Ariabima Propertindo 2025-08-22T09:11:29+00:00 Muammar Afif Al Qusaeri afif.jaya730@gmail.com M. Wahab Khasbulloh wahabkhasbulloh29@gmail.com Muthi’atul Khasanah mutiahb@gmail.com <p>This research investigates the effect of work motivation and work discipline on employee performance at PT Ariabima Propertindo. The study is grounded in the recognition of these two factors as essential for enhancing workforce effectiveness and productivity in achieving organizational objectives. A quantitative approach was employed, utilizing questionnaires distributed to respondents based on the predetermined population. The collected data were analyzed through multiple regression techniques to assess the relationships and impacts among variables. The findings reveal that work motivation, driven by both internal and external factors, exerts a significant and positive influence on employee performance. Likewise, work discipline contributes by ensuring compliance with organizational policies, promoting punctuality, and supporting consistent task completion. When applied together, motivation and discipline play a substantial role in improving overall employee performance.</p> 2025-09-26T00:00:00+00:00 Copyright (c) 2025 Muammar Afif Al Qusaeri, M. Wahab Khasbulloh, Muthi’atul Khasanah https://journal.civiliza.org/index.php/jess/article/view/987 The Influence of Human Resource Planning, Physical Work Environment and Non-Physical Work Environment on Performance Production Employees at PT Perkebunan Nusantara IV Regional I Kebun Bandar Betsy 2025-09-26T08:42:28+00:00 Dia Dia syafitridia64@gmail.com Yuli Arnida Pohan kotaksuratuli23@gmail.com <table width="590"> <tbody> <tr> <td width="385"> <p>This study aims to find out and analyze the partial and simultaneous influence of human resource planning, physical work environment and non-physical work environment on employee performance at PT Perkebunan Nusantara IV Regional I Kebun Bandar Betsy . This type of research uses causal associative research and the research method used in this study is the quantitative method. The population in this study is all production employees of PT Perkebunan Nusantara IV Regional I Kebun Bandar Betsy which totals 62 people. The sampling technique in this study is to use a sampling technique with a nonprobability sampling method with a saturated sample technique where the entire population is used as a sample. With the distribution of the questionnaire, the focus is on all employees of PT Perkebunan Nusantara IV Regional I Kebun Bandar Betsy . The results of the study explained that human resource planning partially had a significant effect on employee performance at PT Perkebunan Nusantara IV Region I. The physical work environment partially affects the performance of employees of PT Perkebunan Nusantara IV Regional I. . The non-physical work environment partially has a negative and insignificant effect on the performance of employees of PT Perkebunan Nusantara IV Region I. HR planning, physical work environment and non-physical work environment simultaneously have a significant effect on the performance of employees of PT Perkebunan Nusantara IV Region I. adjusted R square value of 0.755 can be called the determination coefficient, this means that 0.755 (75.5%) employee performance can be obtained and explained by HR planning, physical work environment and non-physical work environment while the remaining 24.5% is explained by variables outside the model that were not studied</p> <p>&nbsp;</p> </td> </tr> </tbody> </table> 2025-09-27T00:00:00+00:00 Copyright (c) 2025 Dia Dia, Yuli Arnida Pohan https://journal.civiliza.org/index.php/jess/article/view/989 The Effect of Service Quality, Customer Experience and Price Discount on Customer Satisfaction at Golden Lamian Plaza Medan Fair 2025-09-27T09:25:26+00:00 Mutiara Putri Br. Ginting Mutia mutiara.brginting07@gmail.com Yuli Arnida Pohan kotaksuratuli23@gmail.com <p><em>This study aims to find out and analyze the partial and simultaneous influence of Service Quality, Customer Experience and Price Discount on Consumer Satisfaction at Golden Lamian Plaza Medan Fair. The type of research used in this study is causal associative research with quantitative methods. The population in this study are consumers who are visiting or have visited the Golden Lamian Plaza Medan Fair. The sampling technique in this study is to use the non-probability sampling method with accidental sampling technique. To determine the sample size, the researcher used the lameshow formula. The number of research samples taken in this study was rounded from 98 to 120 respondents to avoid biased data. The results of the study in the partial test showed that Service Quality had a positive and significant effect on Consumer Satisfaction, Customer Experience had a positive and significant effect on Consumer Satisfaction and Price Discount did not have a positive and significant effect on Consumer Satisfaction. Meanwhile, the results of the study in the simultaneous test showed that Service Quality, Customer Experience and Price Discount together had a positive and significant influence on Consumer Satisfaction at Golden Lamian Plaza Medan Fair. </em><em>A </em><em>adjusted value R square 0.232 can be called the determination coefficient, this means that 0.232 (23.2%) Consumer Satisfaction can be obtained and explained by Service Quality, Customer Experience and Price Discount while the remaining 76.8% is explained by variables outside the model that were not studied.</em></p> 2025-09-28T00:00:00+00:00 Copyright (c) 2025 Mutiara Putri Br. Ginting Mutia, Yuli Arnida Pohan https://journal.civiliza.org/index.php/jess/article/view/991 The Effect of Workload, Work Environment, Individual Factors and Work Motivation on Work Stress of Health Workers at Pratama Nurjaya Clinic 2025-09-29T03:46:05+00:00 Grace Ayu Silvania grace.ayu96@gmail.com Wahyuddin Bagenda wahyuddinb@gmail.com Yani Restiani Widjaja yani.yrw@ars.ac.id <p class="Alishlah14history" style="text-align: justify; text-justify: inter-ideograph;">The purpose of this study is to determine the influence of workload, work environment, individual factors and work motivation on work stress of health workers. The research population was 33 health workers. The sampling technique used is to include all health workers at the Pratama Nurjaya Clinic, namely by census. This type of research is quantitative research. The statistical instrument used was multiple regression analysis using validity, reliability and classical assumption tests. Based on the results of the study, it was found that there was an influence between workload (p = 0.022), work environment (p = 0.007) and work motivation (p = 0.030) on the work stress of health workers partially and it was found that there was no influence of individual factors (p = 0.343) on work stress. The most dominant factor affecting work stress is the work environment.</p> 2025-09-29T00:00:00+00:00 Copyright (c) 2025 Grace Ayu Silvania, Wahyuddin Bagenda, Yani Restiani Widjaja https://journal.civiliza.org/index.php/jess/article/view/1007 Unique and Attractive Digital Marketing Strategies for MSMEs in Indonesia 2025-10-05T06:33:20+00:00 Nurul Huda nurul.huda.macintosh@gmail.com Rizka Fitriyah niyahnura@gmail.com Hajar Hajar hajar.errabu@gmail.com Salman Farid faridaliandi@gmail.com Vety Arofah arofahtya451@gmail.com <p>Digital marketing has become a key instrument for MSMEs (Micro, Small, and Medium Enterprises) to expand their market reach and compete in the digital era. Although numerous studies have explored digital marketing in general, few have specifically examined unique and engaging strategies that can enhance consumer engagement, brand differentiation, and loyalty in the context of Indonesian MSMEs. This article proposes a strategic framework for distinctive digital marketing by integrating content creativity, personalization, local storytelling, gamification, and omnichannel integration. The research method employed is a literature review and comparative analysis of empirical findings from Indonesian academic journals. The findings indicate that strategies combining interactivity, emotional elements, and adaptation to local characteristics have the potential to significantly improve digital marketing effectiveness. In conclusion, MSMEs need to develop digital marketing strategies that are not only operationally sound but also inspirational. Further field research is recommended to validate this proposed framework.</p> 2025-10-05T00:00:00+00:00 Copyright (c) 2025 Nurul Huda, Rizka Fitriyah, Hajar Hajar, Salman Farid, Vety Arofah https://journal.civiliza.org/index.php/jess/article/view/844 The Effect of Human Resource Quality, Work Environment, and Work Safety on Employee Performance 2025-07-18T12:57:21+00:00 Dera Ariani deraariani5@gmail.com Ahmad Habibi habibi@radenintan.ac.id Yeni Susanti yenisa.glebova22@gmail.com <p>At this time, the level of competition between companies is increasing and getting tougher, so every company is required to maximize the performance of its employees in the face of continuous competition. Just like the Regional Office of DJBC Sumbagbar which is still continuing to improve employee performance in managing work. This study aims to examine the effect of the quality of human resources, work environment, and safety on employee performance in the perspective of Human Resource Management. The method used is quantitative with analysis using SPSS 25 program, involving 67 respondents determined by total sampling strategy. The findings showed that partially, the quality of human resources had a negative and insignificant effect on employee performance, while the work environment and Occupational Safety had a positive and significant effect on employee performance in the company. Simultaneously the quality of human resources, work environment, and Occupational Safety have a positive and significant effect on employee performance. The implementation of Human Resource Management in the Regional Office of DJBC Sumbagbar has been based on the principles of Justice (al-adl), Trust (al-amānah), and responsibility (al-Mas'ūliyyah).</p> 2025-10-06T00:00:00+00:00 Copyright (c) 2025 Dera Ariani, Ahmad Habibi, Yeni Susanti https://journal.civiliza.org/index.php/jess/article/view/884 Effect of Financial Literacy, Investment Risk and Financial Motivation on The Interest of Generation Z to Invest in Sharia Capital Market Islamic Business Perspective 2025-08-05T19:11:50+00:00 Muhammad Zaky Syafiq mzakysyafiq@gmail.com Ahmad Habibi habibi@radenintan.ac.id Yeni Susanti yenisusanti@radenintan.ac.id <p>This study aims to analyze the effect of financial literacy, investment risk and financial motivation on the interest of Generation Z to invest in the Islamic capital market Islamic business perspective. The research methodology used is descriptive quantitative, using the Slovin formula to obtain a population of 100 Generation Z people in Bandar Lampung. Data analysis methods used are data validity test, data reliability test, hypothesis test and coefficient of determination (R2). The results showed that financial literacy has a positive but insignificant effect on the interest of Generation z to invest in the Islamic capital market with a T-statistic value of 1,739 &lt; 1.98 and a p-value of 0.082 &gt; 0.05. Conversely, investment risk variables and also financial motivation have a positive and significant effect on increasing the interest of Generation z to invest with T-statistical values. Investment risk 2,495 &gt; 1.98 and p-value of 0.013 &lt; 0.05 and financial motivation 2,837 &gt; 1.98 and p-value of 0.005 &lt; 0.05.</p> 2025-10-06T00:00:00+00:00 Copyright (c) 2025 Muhammad Zaky Syafiq, Ahmad Habibi, Yeni Susanti https://journal.civiliza.org/index.php/jess/article/view/919 Brand Experience, Brand Equity and Customer Satisfaction in Samsung Smartphone Users: An Islamic Business Ethics Perspective 2025-08-13T04:16:14+00:00 Fadhillah Fadhillah fadhillahhhh28@gmail.com Muhammad Kurniawan muhammadkurniawan@radenintan.ac.id Mia Selvina miaselvina@radenintan.ac.id <p>Technology is something that we cannot avoid in this life because technological progress will run in accordance with scientific progress. Every innovation is created to provide positive benefits to human life, provide a lot of convenience, as well as a new way of doing human activities. Indonesia is dominated by the Samsung smartphone brand. Based on a survey conducted by the American Customer satisfaction Index (ACSI) in 2023, the Samsung Customer Satisfaction Index experienced instability in several market segments that there were complaints from customers about the quality of Samsung smartphone products. The purpose of this study is to look at the influence of brand experience and brand equity on customer satisfaction of Samsung smartphone users in the perspective of Islamic Business Ethics. The research method uses quantitative explanatory, with a sample of 100 respondents processed using the help of SmartPls 4 software, and the results show Brand experience and Brand equity have a significant positive effect on Customer satisfaction Samsung smartphones, Customer satisfaction on Samsung smartphone products is a natural thing and is allowed in Islam as long as it is not used for things that contain elements of crime, do not harm others and do not cause damage to economic activities (QS. Ash-Shu'ara: 183).</p> 2025-10-06T00:00:00+00:00 Copyright (c) 2025 Fadhillah Fadhillah, Muhammad Kurniawan, Mia Selvina https://journal.civiliza.org/index.php/jess/article/view/1015 The Influence of Digital Marketing, Customers Experience, and Fashion Involvement on Consumer Buying Interest in Bata Products in Medan Mall 2025-10-06T14:53:53+00:00 Apriliana Natasya apriliananatasyatasya@gmail.com Yulia Arnida Pohan kotaksuratuli23@gmail.com <p>This study aims to determine and analyze the influence partially and simultaneously. <em>Digital Marketing, Customer Experience, Fashion Involvement </em>, and Consumer Purchase Interest in Bata Products at Medan Mall <em>. </em>The type of research used in this study is causal associative research with quantitative methods. The population in this study were consumers who had visited and were interested in purchasing. The sampling technique in this study used a <em>nonprobability sampling method </em>with an <em>accidental sampling technique. </em>To determine the sample size, the researcher used the Lameshow formula. The number of research samples taken in this study was rounded from 98 to 124 respondents to avoid biased data. The results of the partial test showed that <em>Digital Marketing</em> has a positive and significant effect on consumer purchase intention, <em>Customer Experience </em>does not have a significant effect on consumer purchase intention , and <em>Fashion Involvement </em>has a positive and significant effect on consumer purchase intention. Meanwhile, the results of the simultaneous test show that <em>Digital Marketing, Customer Experience, and Fashion Involvement have a positive and significant effect on consumer purchase intention.</em> together have a positive and significant influence on Consumer Purchasing Decisions on Bata Products in Medan Mall . The <em>adjusted R square value </em>of 0.418 can be called the coefficient of determination, this means that 0.418 (41.8%) of Purchase Interest can be obtained and explained by Digital Marketing, Customer Experience and Fashion Information while the remaining 58.2% is explained by variables outside the model that were not studied .</p> 2025-10-06T00:00:00+00:00 Copyright (c) 2025 Apriliana Natasya, Yulia Arnida Pohan https://journal.civiliza.org/index.php/jess/article/view/1019 Tax Literacy Trumps Digitalization: The Key Driver of Employee e-SPT Filing Compliance 2025-10-08T03:36:03+00:00 Fauzan Akbar Albastiah fauzan.fab@bsi.ac.id Fauzi Isnaen fauzan.fab@bsi.ac.id <p>This study analyzes the effect of digitalization of the tax administration system and tax literacy on employees' annual e-SPT reporting at PT. Daiki Aluminium Industry Indonesia. Using a quantitative associative approach, the research collected data from 80 employees who are individual taxpayers through questionnaires. The data were analyzed using multiple linear regression. The results indicate that both digitalization of the tax administration system and tax literacy have a positive and significant effect on annual e-SPT reporting, both partially and simultaneously. These findings highlight the importance of training and disseminating information about digital tax systems to improve tax compliance. The study also identifies challenges such as technical issues and gaps in understanding, emphasizing the need for enhanced support and education for taxpayers.</p> 2025-10-08T00:00:00+00:00 Copyright (c) 2025 Fauzan Akbar Albastiah, Fauzi Isnaen https://journal.civiliza.org/index.php/jess/article/view/1020 Analysis of Marketing Development Strategies to Increase the Competitiveness of Sakinah Frozen Food Business in Paiton Probolinggo 2025-10-09T07:26:28+00:00 Romzatul Widad romzatulwidad382@gmail.com Fivia Saddha Inayah romzatulwidad382@gmail.com Resty Dwi Maharani romzatulwidad382@gmail.com Siti Maryam romzatulwidad382@gmail.com Nabila Intan Pramesti romzatulwidad382@gmail.com Syahriatul Akhiriyah romzatulwidad382@gmail.com <p>The development of the frozen food industry in Indonesia is growing rapidly in line with changes in people's lifestyles that prioritize practicality and efficiency. This sector is a potential opportunity for Micro, Small, and Medium Enterprises (MSMEs), including Sakinah Frozen Food which sells various frozen processed foods. However, competition with large manufacturers' products as well as limitations in digital promotion and marketing strategies are the main challenges faced. This research aims to analyze marketing development strategies that can increase the competitiveness of Sakinah Frozen Food in the digital era. The approach used is a qualitative descriptive method with data collection techniques in the form of observation, in-depth interviews with business owners, and documentation of marketing activities carried out. Data analysis was carried out using the 7P marketing mix theory and Porter's competitiveness concept, to identify strengths, weaknesses, opportunities, and threats (SWOT analysis) in the marketing strategy of the business. This study discusses aspects of marketing promotional capacity through social media. The results show that Sakinah Frozen Food has strength in terms of product completeness, competitive prices, and responsive service to local consumers. However, there are still weaknesses in terms of digital promotion and the use of online platforms such as marketplaces and application-based delivery services</p> 2025-10-10T00:00:00+00:00 Copyright (c) 2025 Romzatul Widad, Fivia Saddha Inayah, Resty Dwi Maharani, Siti Maryam, Nabila Intan Pramesti, Syahriatul Akhiriyah https://journal.civiliza.org/index.php/jess/article/view/974 The Synergistic Effect of Layout Regularity (Seiton) and Inventory Data Accuracy on Pick-Up Time Efficiency: A Quantitative Study in i3L Laboratory Warehouse 2025-09-15T03:08:41+00:00 Wahyudi Adiprasetyo wahyudi@ulbi.ac.id Yoseph Sunardhi yoseph@ulbi.ac.id <p class="Alishlah14history" style="text-align: justify; text-justify: inter-ideograph;">This study aims to analyze the synergistic effect of <em>Seiton</em> (systematic arrangement) and inventory data accuracy on the efficiency of item retrieval time in the i3L laboratory warehouse. A pre-post intervention design with multiple linear regression analysis was employed. Data were collected through 5S audits, distance measurements, time studies, and stock opname. Results showed significant improvements in <em>Seiton</em> scores (from 2.1 to 4.6), inventory accuracy (from 67% to 97%), and a reduction in retrieval time (from 1256 minutes to 45 minutes). Regression analysis indicated that both independent variables had a significant negative effect on retrieval time (p &lt; 0.005), with an R² value of 0.78. This suggests that 78% of the variation in retrieval time can be explained by the combination of <em>Seiton</em> and data accuracy. The findings underscore the importance of integrating physical organization and data accuracy in warehouse management. It is recommended to implement 5S integrated with periodic data audits to support logistics efficiency and productivity.</p> 2025-10-10T00:00:00+00:00 Copyright (c) 2025 Wahyudi Adiprasetyo, Yoseph Sunardhi