JIM: Jurnal Ilmiah Mahasiswa

Determinan Profitabilitas BPRS di Indonesia: Perspektif Nisbah Bagi Hasil Mudharabah, Musyarakah, dan Murabahah Tahun 2010-2021

2026-01-02T09:45:50+08:00

This study aims to analyze the influence of profit-sharing ratios in Islamic financing products—including mudharabah, musyarakah, and murabahah—on Return on Assets (ROA) of Islamic Rural Banks (BPRS) in Indonesia during the 2010-2021 period. The research method employed is quantitative with a total sampling approach, where the entire population of BPRS operating in 2021—totaling 163 entities—was included as samples. Time-series data spanning 10 years (2012-2021) was collected from financial reports published by the Financial Services Authority (OJK). The research findings reveal varied outcomes: partially, the mudharabah profit-sharing ratio shows no significant effect on ROA (sig. 0.914 > 0.05), while both musyarakah (sig. 0.000 < 0.05) and murabahah (sig. 0.005 < 0.05) demonstrate positive and significant influences. Simultaneously, all three financing variables collectively exert a significant effect on ROA (F-test sig. 0.002 < 0.05). The research implications indicate that optimal financing composition strategies—with emphasis on musyarakah and murabahah—can be key to enhancing BPRS profitability. These findings suggest the need for evaluating the effectiveness of mudharabah schemes in contributing to BPRS' financial performance.

Strategi pemasaran ikan kering tawar dan dampaknya terhadap ekonomi keluarga di Desa Sungai Lueng Kecamatan Langsa Timur

2025-12-31T20:28:59+08:00

This study aims to determine the marketing strategy for dried freshwater fish, the impact of dried freshwater fish business on the family economy and what factors inhibit the marketing of dried freshwater fish in Sungai Lueng Village, Langsa Timur District. The research method used is a descriptive qualitative research method, with data collection through in-depth interviews and observations. The respondents in this study were Mrs. Nurlinawati, Mrs. Rosliana, Mrs. Nurmala, and 5 employees of Mrs. Nurlinawati's dried freshwater fish business. The results of the study showed that the dried freshwater fish business made a major contribution to increasing income for Mrs. Nurlinawati and for employees of this dried freshwater fish business, while the results of the study for Mrs. Rosliana and Mrs. Nurmala showed that the results of this dried freshwater fish business did not contribute to increasing their income. Although there are several inhibiting factors in marketing. The main obstacle is the lack of access to marketing on other social media platforms, which limits market reach so that marketing is not optimal, this is a challenge in promoting products.

Profitability Dynamics of Sharia Financing Companies in Indonesia: Forward and Backward Method Perspectives (2017–2022)

2026-01-03T21:12:25+08:00

Sharia-compliant financing companies in Indonesia experienced fluctuations in net profit during the 2017–2022 period, influenced by developments in murabahah financing, investment financing, and service financing. This dynamic suggests the need for in-depth analysis to identify the factors most influential on net profit. This study employed a quantitative approach with secondary data in the form of 72 monthly reports from Sharia-compliant financing companies in Indonesia for the 2017–2022 period. Data collection was conducted through documentation, while the analysis method used was multiple linear regression using forward and backward regression, accompanied by classical assumption testing and hypothesis testing. The results indicate that murabahah financing has a negative and insignificant effect on net profit. Conversely, investment financing has a positive and significant effect, while service financing has a negative and insignificant effect on net profit. However, simultaneously, all three variables have a positive and significant effect on net profit of Sharia-compliant financing companies in Indonesia.

Pengaruh Live Streaming, Tanggal Kembar dan Media Sosial Terhadap Impulse Buying Gen Z Pada E-commerce Shopee

2025-12-31T20:37:54+08:00

Shopee is an online shopping application. The Shopee application in Indonesia is currently experiencing very rapid development, especially with the emergence of attractive features and targeting younger generation consumers. This study aims to analyze the extent of the influence of live streaming, twin dates and social media on impulse buying gen z on e-commerce Shopee. The methodology used is quantitative and the instruments used are primary data using questionnaires/surveys that process data using SPSS 22. The research sample amounted to 100 respondents. The results of the study show that the live streaming variable obtained a calculated t value (6.080) > t table (1.984) and a significance of 0.000 < 0.05, the twin date variable obtained a calculated t value (-0.474) < t table (1.984) and a significance of 0.636 > 0.05, the social media variable obtained a calculated t value (1.827) < t table (1.984) and a significance of 0.071 < 0.05, Fcount (40.401) > Ftable (3.09) with a significance of 0.000 < alpha (0.05). Thus, the independent variables (Live streaming, Double Date, and Social Media) simultaneously have a significant effect on Impulse buying among Gen Z on Shopee E-commerce. It can be concluded that the hypothesis is accepted. The result of the Coefficient of Determination (R²) test shows an adjusted R² value of 0.544. This means that 54.4% of Impulse buying can be explained by independent variables such as Live streaming, twin dates, and social media simultaneously, while the remaining 45.6% is explained by other factors not included in this study.

SYSTEMATIC LITERATURE REVIEW DENGAN METODE PRISMA: DAMPAK LITERASI KEUANGAN SYARIAH TERHADAP KEPUTUSAN MENGGUNAKAN PRODUK PERBANKAN SYARIAH

2025-12-31T20:39:40+08:00

The purpose of this systematic literature review is to determine the methods used to analyze the role of Islamic financial literacy in the decision to use Islamic banking products, how Islamic financial literacy plays a role in the decision to use Islamic banking products, and other factors that interact with Islamic financial literacy in shaping the decision to use Islamic banking products. This study uses a Systematic Literature Review (SLR) with the PRISMA method, assisted by tools such as Watase Uake and Prisma 2020 Flow Diagram. This study is limited to journal articles indexed by Scopus and published between 2020 and 2025. Based on 137 articles reviewed through the SLR process, five articles met the criteria and were used as primary references. The research method for analyzing the dominant data is quantitative (4 articles), and there are a number of other factors that interact with Islamic financial literacy in shaping the decision to use Islamic banking products, including: level of religiosity, trust in Islamic financial institutions, skepticism, digital marketing, digital literacy, brand image and word of mouth promotion.

Tinjauan Maslahah Terhadap Praktik Pembatalan Sepihak Dalam Sistem Jual Beli Pre-Order

2026-01-01T00:24:56+08:00

Sistem Pre-Order (PO) dalam e-commerce menawarkan kemudahan bagi produsen dan konsumen dengan memungkinkan pemesanan barang sebelum diproduksi. Dari perspektif maslahah, sistem ini dapat memberikan manfaat seperti efisiensi produksi, pengurangan risiko stok berlebih, serta kepastian permintaan bagi produsen. Namun, dalam praktiknya, sistem PO juga menghadapi tantangan serius, terutama dalam hal pembatalan sepihak oleh konsumen, keterlambatan pembayaran, serta kegagalan produsen dalam memenuhi pesanan. Ketidaktertiban ini dapat menimbulkan kerugian finansial dan menurunkan kepercayaan dalam transaksi bisnis, sehingga perlu dikaji melalui perspektif maslahah untuk menilai sejauh mana manfaat dan mudaratnya. Penelitian ini menggunakan metode kualitatif fenomenologis, dengan mengkaji pengalaman produsen dalam menghadapi praktik tidak bertanggung jawab dalam sistem PO. Data diperoleh melalui wawancara mendalam serta studi literatur terkait hukum Islam dalam transaksi bisnis. Analisis dilakukan berdasarkan tiga tingkatan maslahah: dharuriyyah, hajiyyah, dan tahsiniyyah. Hasil penelitian menunjukkan bahwa sistem PO memiliki maslahah besar bagi ekonomi digital, tetapi juga berisiko menimbulkan mudarat apabila tidak diatur dengan baik. Oleh karena itu, diperlukan solusi seperti penguatan kontrak digital, transparansi dalam perjanjian, serta penerapan sistem pembayaran yang lebih ketat guna melindungi hak-hak produsen dan konsumen. Dengan pendekatan ini, sistem PO dapat tetap berjalan secara adil dan berkelanjutan sesuai dengan prinsip keadilan, amanah, dan kemaslahatan dalam muamalah Islam.