UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Optimasi Biaya Distribusi Tahu pada Pabrik Tahu Dompyong Wetan Menggunakan Metode NWC dan Stepping Stone
No full textPabrik tahu di Dompyong Wetan kabupaten Cirebon Jawa Barat adalah UMKM yang mendistribusikan tahunya dari dua gudang penyimpanan ke empat pasar di sekitarnya. Pada awalnya pabrik ini belum memiliki model transportasi yang diterapkan dalam pengiriman tahunya ke pasar-pasar tujuan. Tujuan dalam penelitian ini adalah mengetahui biaya yang paling minimum yang dapat diterapkan untuk mendistribusikan tahu dari gudang ke pasar tujuan. Sebelum dilakukan penelitian optimasi biaya transportasi, pabrik ini mengeluarkan biaya sebesar Rp. 202.500/ hari. Maka, untuk mencari biaya minimumnya dilakukanlah penelitian ini yang dalam penyelesaiannya menggunakan model transportasi. Pertama, dengan metode North West Corner(NWC) pada tahap awal untuk menentukan solusi fisibel. Setelah itu, dilanjut dengan metode Stepping Stone dalam optimalisasi hasil akhirnya. Perhitungan dalam penelitian ini dilakukan dengan cara manual dan memanfaatlkan software POM QM for windows v. 5.2 untuk menguji validasi perhitungan manualnya. Didapatkan hasil analisa akhir untuk optimalisasi biaya yaitu sebesar Rp. 196.000/hari, yang menghemat pengeluaran biaya transportasi sebesar Rp. 6.500/hari
The Influence of Non-Cash Payments on Inflation in Indonesia from 2013 to 2021
Full text linkThe development of technological advances has led to innovations in the financial sector, namely cash and non-cash payment systems. Among of non-cash payment systems are payments based on ATM/debit cards, credit cards, and various types of electronic money. Moreover, this cause reducing the demand for cash in a country. This study aims to analyze how cashless payments affect inflation rates in the period 2013 to 2021. This research is a quantitative study, the type of data used in this research is secondary data in the form of quarterly time series data sourced from Bank of Indonesia, and Central Bureau of Statistics with a span of 2013-2021. The results using the time series model and OLS (Ordinary Least Square) technique show that electronic money transactions and the BI Rate have a significant effect on inflation in Indonesia. Meanwhile, the transactions based on ATM/debit cards doesn’t have significant effect on inflation in Indonesia
Cultural Value in Income Accounting: The Case of Ilabulo Sellers in Indonesia
Full text linkPurpose: This study aims to explore the income accounting practices of Ilabulo sellers in Gorontalo, Indonesia, by emphasising the role of local wisdom in informal financial management. The research was motivated by the limited documentation of how traditional cultural values shape accounting behaviour among small informal businesses. It seeks to demonstrate how these values influence financial recording and decision-making processes.
Method : To achieve this, a qualitative approach was employed using passive observation and structured interviews with selected Ilabulo sellers. These methods were used to gather insights into how income is tracked and how profits are allocated within their daily business practices.
Findings: The findings reveal that income is not formally recorded but instead memorized, and profits are generally used for both personal needs and charitable giving. These practices reflect a strong adherence to the cultural value of diila o’onto, bo wolu-woluwo (invisible but present), which indicates the presence of spiritual values in financial decisions. The practical implication of these findings is the need to develop simple accounting systems that are in line with local cultural and spiritual values to support informal business financial practices.
Novelty: This study contributes to the accounting literature by revealing how spirituality and cultural wisdom are integrated into informal income accounting. It offers a culturally grounded perspective that challenges conventional assumptions in accounting
Analysis Of Halal Destination Attributes And Service Quality On Muslim Tourism Interest In Bogor Regency
No full textBogor Regency with a Muslim population of approximately 87% of 5.6 million people, has potential for halal tourism development. This research aims to analyze the impact of halal destination attributes and service quality on Muslim tourist interest in Bogor Regency.
This study uses a quantitative approach to the population of Bogor Regency residents, with a sample of 100 tourists. Data were collected through questionnaires with a Likert scale and analyzed using SPSS, tested for validity and reliability, classical assumption tests, multiple linear regression analysis, hypothesis testing, and R² determination test to measure the relationship between halal destination attributes and service quality Muslim tourist interest.
The results showed that halal destination attributes (X1) were proven to have a partial effect on Muslim tourist interest with t-count 3.955 > t-table 1.984. Similarly, service quality (X2) partially affects Muslim tourist interest with t-count 3.435 > t-table 1.984. Simultaneous testing confirms that both independent variables together have a significant effect on Muslim tourist interest, with a coefficient of determination (R²) of 77.7%, while the remaining 22.3% is influenced by factors outside the research
Penerapan Metode Transportasi Stepping Stone dalam Optimasi Biaya Pendistribusian Sayur pada UMKM “Murni Sayur”
No full textUMKM Murni Sayur yang bertempat di Jl. Maguwo RT. 15, Karang Bendo, Banguntapan, Kec. Banguntapan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55198. Di dalam pendistribusian sayur mengalami beberapa kendala terutama dalam pengantaran stok sayur ke beberapa tujuan dikarenakan kurangnya transportasi yang dipakai tidak sesuai dengan permintaan barang yang banyak. Penelitian ini bertujuan untuk menentukan rute distribusi yang paling hemat biaya bagi UMKM Murni Sayur menggunakan metode transportasi. Berdasarkan solusi awal, NWC menghasilkan Rp 3.420.000, LC Rp 4.220.000, dan VAM Rp 3.140.000. Metode VAM selanjutnya diuji menggunakan metode Stepping Stone dan diverifikasi menggunakan perangkat lunak POM-QM, yang mengkonfirmasi biaya distribusi optimal sebesar Rp 3.140.000. Dengan rute mobil (A) menuju RS Hardjolukito dan Hotel Adhisthana, motor (A) menuju RS Hermina Yogya, motor (B) menuju Hotel Grand Rosela Jogja, dan motor (C) menuju RS Hermina Yogya. Pendistribusian sayur pada UMKM Murni Sayur mendapatkan hasil biaya yang minimum sebesar Rp 3.140.000 dengan metode VAM yang terpilih sebagai metode paling optimum diantara dua metode yang dipakai
Analisis Moderasi Nilai Tukar pada Hubungan BI Rate dan Inflasi dengan Pergerakan IHSG Sektoral
No full textStabilitas ekonomi global dan domestik sangat memengaruhi pergerakan pasar modal di Indonesia. Penelitian ini bertujuan untuk mengetahui bagaimana BI Rate dan inflasi berpengaruh terhadap indeks saham sektoral, dengan nilai tukar sebagai variabel yang memperkuat atau memperlemah hubungan tersebut. Penelitian ini berfokus pada tiga sektor utama di BEI, yaitu Consumer Goods, Finance, dan Property selama periode 2014-2021. Metode yang digunakan adalah penelitian kuantitatif deskriptif dengan teknik purposive sampling. Pengujian hipotesis dilakukan menggunakan Moderated Regression Analysis (MRA) melalui software STATA 14. Hasil penelitian menunjukkan bahwa ketiga sektor memiliki respons yang berbeda. Pada sektor Consumer Goods, kurs terbukti memoderasi pengaruh BI Rate, tetapi tidak memoderasi pengaruh inflasi. Pada sektor Finance, kurs hanya mampu memoderasi inflasi secara signifikan. Temuan terkuat terlihat pada sektor Property, di mana kurs memoderasi pengaruh BI Rate dan inflasi sekaligus. Secara keseluruhan, nilai tukar memiliki peran penting dalam memengaruhi pengaruh kebijakan moneter dan inflasi terhadap kinerja saham sektoral. Oleh karena itu, investor dan pembuat kebijakan perlu memperhatikan pergerakan kurs karena dampaknya yang berbeda-beda tetapi tetap signifikan pada setiap sektor
Customer Satisfaction as a Mediator of Experiential Marketing, Perceived Quality, and Perceived Value toward Customer Loyalty
No full textResearch Aims: This study aims to analyze the influence of experiential marketing, perceived quality, and perceived value on customer satisfaction and customer loyalty at ROS IN Hotel, as well as to examine the mediating role of customer satisfaction in strengthening the relationship between these factors and customer loyalty.
Design/methodology/approach: This study used a quantitative causal design to examine the influence of experiential marketing, perceived quality, and perceived value on customer loyalty, with customer satisfaction as a mediating variable. Data were collected from 40 customers of ROS IN Hotel Yogyakarta using a purposive sampling method and a structured questionnaire on a five-point Likert scale. The data were tested for validity and reliability, then analyzed using path analysis.
Research Findings: The results show that only perceived value significantly influences customer loyalty, both directly and through customer satisfaction, while experiential marketing and perceived quality have no significant effects. This indicates that post-pandemic hotel customers prioritize functional value (price, convenience, safety) over emotional experiences or perceived service quality, with customer satisfaction acting as a key mediator.
Theoretical Contribution/Originality: This study identifies perceived value as the key driver of customer loyalty in the post-pandemic hospitality sector, showing that customers prioritize functional benefits over experiential or perceived quality, with customer satisfaction as a mediator.
Research limitation and implication: This study, limited to customers of ROS IN Hotel Yogyakarta, implies that increasing perceived value is crucial for building satisfaction and loyalty, while enriching the theoretical understanding of post-pandemic customer behavior.
The Economic Impact of Religious Tourism in Indonesia: A Systematic Literature Review (SLR)
No full textThis study aimed to analyze the current state of the literature on the role of religious tourism in economic growth in Indonesia. The research employed the Systematic Literature Review (SLR) method using the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) protocol. This study also used VOSviewer for keywords analysis. A total of 129 articles were systematically screened, resulting in 19 relevant studies. The findings indicate that religious tourism significantly contributes to income generation, job creation, MSME development, and local government revenue. However, these economic benefits are not evenly distributed across all regions and are influenced by factors such as destination management, community involvement, and government support. Literature trends reveal growing academic interest, yet publications are predominantly from non-indexed journals and focused mainly on Java. In addition based on keywords analysis, identifies five thematic clusters that highlight key research directions in religious tourism, emphasizing its socio-economic impacts, cultural significance, and potential contributions to community welfare and regional development
The Influence of Leadership, Work Environment, and Compensation on Employee Loyalty in Islamic Banking in Brebes and Tegal
No full textPurpose: This study analyzes the influence of leadership, work environment, and compensation on employee loyalty in Islamic banks in the Brebes and Tegal regions.
Design/methodology/approach: The research used a quantitative survey approach with purposive sampling involving 40 employees of Islamic banks. Data were collected using a structured questionnaire and analyzed through Structural Equation Modeling (SEM) using SmartPLS software.
Findings: The results indicate that work environment and compensation have a positive and significant effect on employee loyalty, while leadership does not significantly influence loyalty. These findings highlight that non-financial and financial factors play a more substantial role in fostering employee loyalty compared to leadership in the studied context.
Theoretical Contribution/Originality: This research contributes to the literature on human resource management by emphasizing the importance of compensation and work environment in Islamic banking institutions. It also adds new empirical evidence showing that leadership may not always directly affect employee loyalty, particularly when organizational systems and compensation structures serve as substitutes for leadership roles.
Research limitation and implication: The study is limited to Islamic banks in Brebes and Tegal with a relatively small sample size, reducing its generalizability. Future research should expand to broader regions, employ qualitative or mixed methods, and include additional variables such as organizational culture, job satisfaction, and motivation. Practically, the findings suggest that Islamic banks should prioritize improving compensation systems and work environments, while also enhancing leadership styles to strengthen employee loyalty
Analysis Of The Efficiency Of Sharia-Based Banks On Customer Interest In Indonesian
Full text linkThis study analyzes the operational efficiency of Islamic banks in Indonesia using the Data Envelopment Analysis (DEA) method with an input-oriented approach. DEA is applied to evaluated how Islamic banks optimally utilize their resources in producing outputs. The input variables used include operating costs, total assets, and total labor, while the outputs include third-party funds (DPK), financing disbursed, and net income. The results show that there are variations in efficiency among banks, where some banks have achieved optimal efficiency, while others need improvement in resource management. This research provides strategic insights to improve the efficiency of Islamic banks at the regional level