Journal Title: Jurnal Ekonomi Bisnis dan Kewirausahaan Initials: JEBER Frequency: Februari, April, Juni, Agustus, Oktober dan Desember Print ISSN: 3047-3845 Online ISSN: 3047-3225 Editor in Chief: Ana Kadarningsih, S.E., M.M DOI: 10.69714 Publisher: CV. Denasya Smart publihser Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) : dengan e-ISSN : 3047-3225, p-ISSN : 3047-3845 diterbitkan 6 (Enam) kali dalam setahun, yaitu pada bulan (Februari, April, Juni, Agustus, Oktober dan Desember) oleh Denasya Smart Publisher. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Mahasiswa dan Dosen yang ingin mempublikasikan hasil penelitiannya pada bidang ilmu Ekonomi,Bisnis dan Kewirausahaan. Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang Ekonomi Perusahaan, Ekonomi Moneter, Ekonomi Perbankan, Ekonomi Pasar Bebas, Ekonomi Pancasila, Ekonomi Kesehatan, Ekonomi Pembangunan, Ekonomi Syariah, Ekonomi Sumber Daya, Kewirausahaan, Akuntansi, Bisnis Berkelanjutan, Administrasi Bisnis, Manajemen Bisnis, Bisnis Digital, Manajemen Pemasaran, Agribisnis serta berbagai topik yang relevan.
PENGARUH PENGGUNAAN SUMBER DAYA AIR DAN JUMLAH HARI KERJA TERHADAP BIAYA ENERGI LISTRIK DI DINAS PUPR PERA PROVINSI KALIMANTAN TIMUR
The purpose of this study is to analyze how water usage and the number of working days affect electricity costs at the Public Works and Public Housing Office (PUPR PERA) of East Kalimantan Province. Water usage and the number of working days were used as independent variables, while electricity cost was used as the dependent variable. This study uses multiple linear regression analysis. The results indicate that although electricity costs have a positive relationship with water usage and the number of working days, their effects are not significant at the 5% significance level. The main conclusion of this study is that electricity costs are more strongly influenced by the use of dominant electrical equipment, such as air conditioners, computers, and lighting. This study provides a new perspective by examining the relationship between office operational factors and energy consumption. The method provides a better understanding of the components affecting electricity costs in government offices. The findings suggest that energy management policies in government offices should place greater emphasis on the use of electrical equipment and energy efficiency. Future studies should identify other factors to identify other factors that may have a more significant influence on electricity costs
Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
PLATFORM LAYANAN PENGANTARAN MAKANAN DAN JASA TRANSPORTASI BERBASIS WEBSITE
An integrated service platform that provides food delivery and transportation services with a website concept is a promising solution to meet the needs of a practical and efficient modern lifestyle. The research aims to design and develop a responsive and user-friendly website-based platform, so that users can easily access both services through a single centralized gateway. The platform also provides cash payments. By implementing a modern and responsive website concept, it is expected to provide optimum user experience, increase efficiency, and be an integrated solution for food delivery and transportation needs in one system
ANALISIS MANAJEMEN OPERASIONAL DALAM PROGRAM JEMPUT ZAKAT DI LAZNAS AL IRSYAD PURWOKERTO
This study aims to analyze the operational management of the zakat pick-up service program at LAZNAS Al Irsyad Purwokerto as a direct service-based strategy for zakat collection. The background of this study is based on the collection of zakat which is still suboptimal compared to its potential, highlighting the need for more effective and responsive service innovations. This research employs a qualitative approach with a descriptive design. Data were collected through in-depth interviews, observation, and documentation involving institutional managers, field officers, and muzakki. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing, while validity was ensured through triangulation and member checking. The findings indicate that the operational management of the zakat pick-up program has been implemented through systematic planning, execution, and evaluation stages. However, several challenges remain, including limitations in human resources, service coverage, and operational efficiency. The program has proven to enhance convenience for muzakki and increase trust in the institution, thereby contributing to improved zakat collection. This study contributes to the development of operational management in zakat institutions, particularly in direct service-based collection strategies and for improving service effectiveness of zakat institutions.
OPTIMALISASI KONTEN PEMASARAN SEBAGAI STRATEGI MENINGKATKAN KEPUTUSAN PEMBELIAN DI E-COMMERCE: STUDI KASUS GLOGLOWING SKINCARE
This study examines the optimization of digital marketing content as a strategy to enhance consumers’ purchase decisions on e-commerce platforms, using Gloglowing Skincare as the case study. Gloglowing Skincare is a local skincare brand based in Indramayu Regency, West Java, which markets its products through various digital platforms, including Shopee, TikTok Shop, and Instagram. Preliminary observations identified three main issues: (1) a lack of variation in internally managed marketing content, (2) limited use of original product photos in the e-commerce catalog, and (3) excessive reliance on influencer-generated content. Through a two-month internship program (July–August 2024), a series of strategic interventions were implemented, including the production of educational and promotional content, the creation of more than 20 professional product photos, and the development of a structured content calendar. The results indicate a significant positive impact: organically produced video content achieved over 473,000 views and 38,000 likes on TikTok without the support of paid advertising or influencers. These findings suggest that optimizing marketing content through internal production can effectively increase consumer engagement and directly drive purchase decisions. This study contributes to the practical understanding of content marketing strategies for small and medium enterprises (SMEs) in the beauty industry in the digital era.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SYSTEMATIC LITERATURE REVIEW PERIODE 2023-2026
This study aims to analyze the determinants of Corporate Social Responsibility (CSR) disclosure using a Systematic Literature Review (SLR) approach for the period 2023–2026. CSR disclosure is an important indicator reflecting corporate transparency and accountability in economic, social, and environmental aspects. This study employs a descriptive qualitative approach using SLR methodology, which consists of planning, conducting, and reporting stages. The data were collected from 20 relevant scientific articles related to CSR disclosure determinants. The results indicate that firm size is as the most dominant and consistent factor influencing CSR disclosure, followed by profitability and leverage, which show inconsistent results. In addition, non-financial factors such as environmental performance, government regulations, audit committees, and media exposure also play a significant role in enhancing CSR disclosure. Meanwhile, variables such as liquidity, ownership structure, earnings management, and board of directors tend to have no significant effect. These findings suggest that CSR disclosure is influenced by a combination of internal and external factors and cannot be explained by a single variable.
STRATEGI PENGEMBANGAN KOPERASI DI ERA DIGITAL
The rapid development of digital technology has changed the paradigm of the global economy and encouraged cooperatives to adapt in order to remain relevant and competitive. This article aims to formulate cooperative development strategies in the digital era through a technology-based transformation approach using qualitative methods through literature studies. The study results show that cooperative digitalization is a necessity to increase the efficiency, effectiveness, and transparency of the organization (Untoro et al., 2024, Parta: Jurnal Pengabdian Kepada Masyarakat, 4(2), 121–133). In addition, the priority of development strategy lies in the utilization of technology and innovation so that cooperatives can compete with digital-based businesses (Pradana & Husaein, 2023, Jurnal Ilmiah Media Sisfo, 17(1), 106–115). Digital transformation also requires strengthening organizational governance and technology-based internal control systems to minimize the risk of fraud (Mulyaningtyas & Wardana, 2025, Jurnal Ilmiah Akuntansi Indonesia, 10(2)). Thus, the development of cooperatives in the digital era requires the integration of technology utilization, improvement of “human resource (HR)” quality, and the implementation of good governance principles to support the sustainability of cooperatives
PERAN MANAJEMEN DAN TATA KELOLA KOPERASI DALAM MENDUKUNG PERKEMBANGAN UMKM DI KOTA PASURUAN
This study aims to examine the role of cooperative management and governance in supporting the development of Micro, Small, and Medium Enterprises (MSMEs) in Pasuruan City. MSMEs play a vital role particularly in the local economy but still face various challenges, such as limited capital, limited managerial capacity, and restricted market access. Cooperatives can provide a solution through sound and professional management. This study employs solely a qualitative descriptive method using a literature review approach, which involves collecting data from relevant journals, books, scientific articles, and official documents related to the research topic. The results indicate that well-managed cooperatives are capable of supporting MSMEs by providing access to capital, business training, marketing development, and business mentoring. However, several challenges remain, such as poor management quality, lack of transparency, and limited human resources. Therefore, improving cooperative governance is essential to support the sustainability and development of MSMEs in Pasuruan City.
IMPLEMENTASI APLIKASI GORESTAN UNTUK PENGURANGAN FOOD WASTE DI RESTAURANT DAN TOKO MAKANAN
This Integration Project II discusses the implementation of the Gorestan application as a solution to reduce food waste in restorans and food stores. Gorestan is a digital platform that facilitates the sale of surplus food that is still suitable for consumption at discounted prices. The application also offers a “mystery food” feature that provides an engaging experience for consumers. This study emphasizes the importance of reducing food waste as an effort for sustainability and business efficiency. The implementation of Gorestan is expected to help business partners manage food stock, enhance their image as environmentally conscious businesses, and provide innovative solutions to food waste challenges.
KONTRIBUSI KOPERASI DAN UMKM DALAM MENDORONG PERTUMBUHAN EKONOMI INDONESIA
Post-COVID-19 has increasingly highlighted the strategic role of the real sector, particularly cooperatives and Micro, Small, and Medium Enterprises (MSMEs), as the keyy drivers of national economic recovery and inclusion. However, fundamental questions remain regarding the extent of their roles and contributions, as well as the factors that support their success in driving economic growth amid postpandemic dynamics. This study examines the role of cooperatives in Indonesia's economic growth, examine the contribution of MSMEs to the national economy, and identify the supporting factors behind their success. The study employs only a descriptive qualitative method with a literature review approach, examining various scientific sources including books, journals, and relevant articles. The results indicate that MSMEs contribute approximately 61% to the GDP and absorb nearly 97% of the workforce, while cooperatives play a role through providing access to capital, business services, and equitable distribution of business surplus to members. Key supporting factors include government policy support, access to financing, human resource development, and the adoption of digital technology. This study suggests that the synergy between cooperatives and MSMEs, supported by appropriate policy interventions and digitalization, has the potential to make both sectors inclusive, competitive, and sustainable drivers of Indonesia's economic growth.
ANALISIS KELAYAKAN USAHA PADA UMKM SEKTOR MINUMAN KEKINIAN ”TUMBAS TEH SUSU” JEMBER
This study aims to analyze the feasibility of the “Tumbas Teh Susu” beverage business in Jember Regency based on financial and non-financial aspects. The research employs a qualitative descriptive approach, with data collection techniques including observation, in-depth interviews, and documentation. The analysis encompasses legal, market, financial, technical, management, socio-economic, and environmental aspects. The non-financial analysis results indicate that the business possesses strong market prospects among students, a strategic location, and efficient production processes. However, improvements in formal legal licensing are still required. Financially, the business is highly feasible, indicated by a Net Present Value (NPV) of Rp91.388.420, a Profitability Index (PI) of 10.14, and a Payback Period (PP) of less than 3 months. Overall, the “Tumbas Teh Susu” business is declared feasible to operate and has strong potential for sustainable development.
IMPLEMENTASI PRODUKSI DAN PENGEMBANGAN WEB UNTUK PEMASARAN PRODUK KREATIF PADA USAHA MANIK LA MAGIE
This study aims to develop a website as a digital marketing tool for the “Manik La Magie” business to enhance customization satisfaction and expand market reach. The method used is a mixed methods approach with a descriptive design, based on a survey of 51 respondents using a 1–4 Likert scale and open-ended questions. The results show that 47.1% of respondents prefer a creative and visually appealing website design, while 64.7% favor digital payment systems. Additionally, there is potential for the use of customization features and interest in interactive workshops. The implementation resulted in a user-friendly website with product catalog, digital payment, customization, and workshop features, which improves transaction convenience, user engagement, and the effectiveness of digital marketing.
ANALISIS KEBIJAKAN FISKAL KHULAFAUR RASYIDIN DAN RELEVANSINYA TERHADAP SISTEM FISKAL INDONESIA KONTEMPORER
This study examines fiscal policies during the era of the Khulafaur Rasyidin while assessing their relevance to Indonesia’s current fiscal system. It employs a qualitative method using a library research approach to collect and analyze data from various sources, including Islamic historical literature, Islamic economics books, academic journals, and regulations related to Indonesia’s fiscal system. The findings reveal that several aspects of fiscal policy during the Khulafaur Rasyidin era, such as effective zakat management, the prohibition of usury (riba), and an emphasis on public investment for societal welfare, have strong relevance to the fiscal challenges currently faced by Indonesia. Therefore, this study recommends the adoption of Islamic fiscal principles in the formulation of national fiscal policies to support sustainable and inclusive development. Additionally, the results of this research are expected to provide new insights for policymakers, academics, and economic practitioners in designing a more just, efficient, and equitable fiscal system.
IMPLEMENTASI PENJUALAN BERBASIS WEB PADA USAHA PRELOVED SECOND WEAR UNTUK MENINGKATKAN AKSESIBILITAS PELANGGAN
The web-based sales system for Second Wear aims to make it easier for customers to buy and sell second-hand items. The website has a simple and user friendly design, allowing customers to explore its features with ease, while also including security features for transactions and a review system to help build trust among users. With this approach, Second Wear creates a safe and welcoming environment, which is expected to increase customer participation and sales in the preloved fashion market.
PENGARUH PELATIHAN INOVASI DAN PRODUKTIVITAS TERHADAP KINERJA MELALUI LINGKUNGAN KERJA FISIK
The purpose of this study is to examine the effect of innovative training and productivity on performance through the physical work environment. Using data from a survey of 35 employees, a path analysis was performed using the PLS 3 program to evaluate the hypothesis. According to the analysis findings, performance is positively and statistically significantly impacted by innovative training and productivity. Employee performance was also found to be positively and significantly impacted by the physical work environment. Furthermore, the study findings suggest that productivity and innovative training have a big impact on the actual workspace. Additional mediation tests support the significance of the physical work environment. The relationship between productivity and performance, and the relationship between innovative training and performance, were considerably mediated by the physical work environment. According to this study, in order to attain the best possible staff performance, firms must combine innovative training and productivity enhancement with physical work environment upgrades. Therefore, it is recommended that management offer relevant training, create a comfortable workplace, and provide support. Future studies should look at moderating variables, including corporate culture or technology, as well as non-physical elements.
This study aims to analyze the Islamic economic perspective on riba and its implications in the modern financial system. Riba is strictly prohibited in Islam as it involves elements of injustice and economic exploitation. This research employs a qualitative approach with a normative method through library research. The data used are secondary data obtained from the Qur’an, Hadith, books, and scientific journals related to Islamic economics and riba. The findings indicate that riba has substantial similarities with interest in the modern financial system, particularly due to the predetermined additional payment without risk-sharing. Furthermore, riba has negative impacts on economic and social structures, such as increasing wealth inequality, debt burdens, and the potential for financial crises. As an alternative, Islamic economics offers a profit and loss sharing system that is more just and sustainable. Therefore, the prohibition of riba is not only normative but also relevant in creating a stable and equitable economic system.
SYNERGIZING PROPHETIC VALUES AND PHYGITAL LEARNING: A HOLISTIC FRAMEWORK FOR CONSCIENCE DRIVEN ENTREPRENEURSHIP EDUCATION
This research aims to explore the implementation of the entrepreneurship program at SMA Muhammadiyah Mlati. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation of "Market Day," and documentation of the P5 (Project for Strengthening the Profile of Pancasila Students) modules. The results indicate that the school successfully synergizes ISMUBA (Al-Islam, Kemuhammadiyahan, and Arabic) values with the Merdeka Curriculum framework. This integration fosters a "conscience-driven" mindset by embedding prophetic traits shiddiq, amanah, fathanah, and tabligh into business practices. Furthermore, the school utilizes a phygital approach, combining physical business laboratories with digital marketing on social media to enhance students' 21st-century competencies. An intensive mentorship system ensures that technical challenges are transformed into learning opportunities through continuous evaluation. The study concludes that the program effectively develops students into commercially competent and socially responsible innovators. To ensure long-term sustainability, it is suggested that the school expands external partnerships with local industries and formalizes certified digital literacy training for its students.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KEPUASAN KARYAWAN, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (PERUSAHAAN AGENCY)
This study analyzes the influence of transformational leadership, employee satisfaction, compensation and work environment on employee performance in agency companies in Greater Jakarta. Data were collected from 108 respondents in Greater Jakarta with at least one year of work experience and analyzed using Partial Least Square (PLS). The findings show that transformational leadership and work environment significantly and positively affect performance, while employee satisfaction and compensation have a positive but insignificant effect. Simultaneously, all four variables show a positive but insignificant influence. These results highlight the importance of transformational leadership and a supportive work environment, along with improvements in compensation systems and strategies to enhance employee satisfaction.
STRATEGI DIGITAL MARKETING DAN PEMBAYARAN DIGITAL SEBAGAI UPAYA PENGUATAN UMKM DI PASAR TRADISIONAL JAKARTA
Advances in digital technology have triggered a major transformation in marketing practices and transaction mechanisms, particularly for Micro, Small, and Medium Enterprises (MSMEs) in traditional markets in Jakarta. However, a lack of understanding of digital technology, limited access to technology, and conventional business models remain major obstacles to improving the competitiveness of MSMEs. This study aims to examine the contribution of digital marketing strategies and digital payment systems as measures to strengthen MSMEs in Jakarta's traditional markets. The research approach applied is a descriptive qualitative method, with data collection through observation, interviews, and literature review. The findings reveal that the application of digital marketing through social media platforms, e-commerce sites, and instant messaging applications can increase product exposure, expand market coverage, and strengthen customer relationships. In addition, the adoption of digital payment systems such as electronic wallets and QRIS facilitates transactions, increases operational efficiency, and encourages financial participation for MSME players. However, the implementation of this strategy still faces obstacles, such as limited human resources and supporting infrastructure. Therefore, collaboration between the government, market managers, and MSME players is needed through training programs, mentoring, and the provision of digital facilities for the digital transformation of MSMEs.
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ANALISIS STRATEGI PEMASARAN MENGGUNAKAN PENDEKATAN MARKETING MIX 7P PADA PT. SIDOMUNCUL BRAND TOLAK ANGIN
This article aims to analyze the sustainable growth strategy of PT. Sidomuncul in a competitive market. The scope of this research is corporate strategy, business competition, and international marketing strategy. The results of the study indicate that PT. Sidomuncul has collaborated with people around them for the marketing stage. The results of the study indicate that PT. Sidomuncul uses a diverse product release strategy. For the Tolak Angin product, it uses the 7P Marketing Mix approach which includes product, price, place, promotion, people, process, and physical evidence. The research method used is descriptive qualitative with data collection techniques through literature studies, documentation, and analysis of various relevant primary sources, such as company reports and related publications. The results of the analysis show that PT. Sidomuncul has implemented an integrated and consistent marketing strategy across all 7P elements. Continuous product innovation, competitive prices, wide distribution, and strong and continuous promotions are able to build the image of Tolak Angin as a trusted modern herbal product. In addition, the support of competent human resources, standardized production processes, and physical evidence in the form of packaging and official certifications also strengthen consumer trust and loyalty. Thus, the implementation of the 7P Marketing Mix for the Tolak Angin brand has proven effective in creating a competitive advantage and maintaining its position as a market leader in the herbal medicine and herbal health product industry in Indonesia.
PENGARUH KEPATUHAN KODE ETIK AUDITOR TERHADAP EFEKTIVITAS PROSES AUDIT
This study aims to analyze the influence of auditors’ compliance with the professional code of ethics in improving the effectiveness of the audit process. Compliance with the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior is a fundamental aspect that serves as the main guideline for conducting a high-quality audit. Various studies in Indonesia indicate that auditors who adhere to the code of ethics tend to produce more structured audit processes, are better able to identify risks accurately, and generate more reliable reports. Based on this foundation, this study employs a quantitative approach through surveys of external and internal auditors to determine the extent to which ethical compliance affects audit effectiveness. The analysis is conducted using linear regression to assess the relationship between these variables. The results show that compliance with the code of ethics has a positive and significant effect on the effectiveness of the audit process, particularly in the stages of planning, performing audit procedures, and preparing reports. These findings emphasize that the implementation of the code of ethics is not only a professional requirement but also a key factor that determines the overall success of the audit process and strengthens the quality of decision-making in audit practice.
ANALISIS PELUANG WIRAUSAHA MAHASISWA POLITEKNIK NEGERI MEDAN DI ERA EKONOMI DIGITAL
The rapid development of technology in Indonesia has brought significant changes to various sectors, particularly the economic sector. Digitalization has not only changed the patterns of interaction and community activities but also opened up new opportunities in the business world, including for students at the Medan State Polytechnic. As part of the younger generation, students are required to be able to adapt to technological developments, utilize digital innovations, and develop relevant skills to remain competitive. Digital entrepreneurship opportunities such as e-commerce, mobile applications, and online-based services provide space for students to build and develop businesses. However, various challenges such as high competition, the demand for innovation, and limited knowledge about digital business management remain major obstacles. This study aims to identify entrepreneurial opportunities for Medan State Polytechnic students in the digital economy era, analyze the factors that influence their interest and ability in digital-based entrepreneurship, and examine the obstacles faced in starting a digital business. The results of this study are expected to provide a comprehensive understanding of the opportunities and obstacles in student entrepreneurship, and encourage the creation of a young generation that is not only job-seeking but also able to create jobs through the use of digital technology.
ANALISIS PENERAPAN ETIKA BISNIS ISLAM PADA NURUL HAYAT RETAIL SURABAYA PERSPEKTIF IMAM AL-GHAZALI
This study examines the implementation of Islamic business ethics at Nurul Hayat Retail Surabaya and identifies the supporting and inhibiting factors affecting its consistency in daily operations. As a retail unit operating under a philanthropic institution, Nurul Hayat Retail integrates profit-oriented activities with moral, social, and spiritual responsibilities. This research adopts a qualitative approach using a case study method. Data were collected through observation, semi-structured interviews with management and employees, and documentation. The analysis is grounded in the principles of Islamic business ethics tauhid, justice (al-‘adl), responsibility (mas’uliyah), and benevolence (ihsan) viewed through Imam Al-Ghazali’s moral framework, which distinguishes between obligatory morality (al-‘adl) and recommended morality (ihsan).The findings reveal that Nurul Hayat Retail has generally implemented Islamic business ethics at the level of obligatory morality, particularly in pricing transparency, honesty in transactions, fulfillment of employee rights, and avoidance of fraudulent practices. Elements of ihsan are reflected in ethical customer service and the integration of social values into business activities; however, their application remains inconsistent. Key inhibiting factors include limited human resources, overlapping job responsibilities, and the absence of a well-structured management system, while strong institutional values, a religious organizational culture, and commitment to social missions serve as supporting factors. This study contributes to the literature by highlighting the ethical dynamics of Islamic retail practices within a philanthropic institutional context and emphasizing the need for strengthened managerial systems to enhance the consistent application of ihsan.
PERAN QRIS DALAM MENDORONG PERTUMBUHAN PENDAPATAN PELAKU UMKM DI INDONESIA
Digital transformation in payment systems has become an important element in the development of the Micro, Small, and Medium Enterprises (MSME) sector in Indonesia. One of the innovations developed to promote transaction efficiency and financial inclusion is the Quick Response Code Indonesian Standard (QRIS), which was introduced by Bank Indonesia in 2019. This study aims to describe and understand the role of QRIS in driving the income growth of MSME players in Indonesia through a descriptive qualitative approach. Data collection was carried out using documentary studies through various official sources such as publications from Bank Indonesia, the Financial Services Authority (OJK), the Central Statistics Agency (BPS), reports from the Ministry of Cooperatives and MSMEs, and relevant academic literature. This study focuses on exploring the contribution of QRIS to transaction convenience, market access, and opportunities for increasing MSME income as part of the development of the digital economy in Indonesia.
ANALISIS PENILAIAN KELAYAKAN USAHA WARUNG AYAM BAKAR MBA NANA DI SUKARAJA NUBAN
The study assesses the feasibilityof warung ayam bakar mba nana using a descriptive qualitative approach based on interviews with the owner, field observations an literature review from 2014-2024. The Business demonstrates promising financial potential with affordable prices and a broad market. Environmentally, proper waste and fuel management is essential for sustainability. From an environmental aspect, the warung needs to manage waste and fuel properly to ensure it is environmentally friendly. The technical aspect indicates adequate facilities with attention to cleanliness and ventilation for customer comfort. However, the business is currently not legally feasible as it lacks a valid business license, so it is recommended to complete the legal requirements promptly to support the sustainability and credibility of the business.
PERBANDINGAN TIKTOK SHOP DAN SHOPEE DARI PERSPEKTIF SELLER: PELUANG, TANTANGAN, DAN POTENSI INCOME
This qualitative study aims to analyze and compare TikTok Shop and Shopee from the perspective of online sellers in Indonesia, focusing on opportunities, challenges, and income potential. Data were collected through semi-structured interviews with four sellers active on both platforms. The findings indicate that Shopee offers operational convenience and a more stable income pattern due to its mature ecosystem, whereas TikTok Shop provides higher income potential during viral content or live-selling sessions, albeit with greater creative and algorithmic challenges. Promotional strategies, content engagement, and platform management systems are key determinants of seller success. The study concludes that both platforms are complementary in Indonesia’s digital commerce landscape, and sellers benefit from a hybrid strategy integrating Shopee’s stability with TikTok’s dynamic engagement.
OPTIMALISASI SUMBER DAYA DATA UNTUK INOVASI LAYANAN BANK SYARIAH DI ERA DIGITAL
This study aims to examine how the optimization of data resources drives service innovation in Islamic banking in the digital era. Digital transformation through Big Data Analytics, artificial intelligence, digital banking platforms, and technologies such as APIs and cloud computing has positioned data as a strategic asset for Islamic banks. Effective utilization of data enhances operational efficiency, supports personalized services, strengthens risk management, and enables the development of Sharia-compliant financial products. This research employs a qualitative library-based approach by analyzing fifteen scholarly articles related to digitalization, service innovation, green banking, and data management in Islamic finance. The findings indicate that data optimization significantly contributes to accelerating digital service adoption, improving customer satisfaction, expanding Islamic financial inclusion, and reinforcing governance based on the principles of maqashid shariah. However, digitalization also presents challenges, including cybersecurity threats, limited technological infrastructure, low digital literacy in Sharia-compliant finance, and insufficient human resource competencies. Therefore, integrated strategies involving strengthened Sharia governance, enhanced technological capabilities, and collaboration with regulators and FinTech institutions are required to build a secure, inclusive, and sustainable digital Islamic financial ecosystem.
ANALISIS KONSEPTUAL: ZAKAT DAN PAJAK SEBAGAI INSTRUMEN KEADILAN SOSIAL DALAM SISTEM EKONOMI INDONESIA
Zakat and tax are two financial instruments that play an important role in realising social justice and economic welfare in Indonesia. This study aims to analyse the position, similarities, differences, and potential synergies between zakat and tax in the Indonesian economic system. This study uses a descriptive qualitative method with a literature study approach sourced from scientific journals, books, and related regulations. The analysis was conducted conceptually based on a literature study to examine the theoretical relationship between zakat and tax as instruments of social justice in the Indonesian economic system. The results of the study show that zakat and tax have the same function in wealth redistribution, although they differ in their legal basis and implementation mechanisms. The integration of the two through the zakat tax deduction policy has the potential to strengthen the national fiscal system and encourage the creation of sustainable social justice. This article contributes to enriching Islamic economic studies by offering a conceptual framework for the synergy between zakat and tax as instruments of equitable fiscal policy in Indonesia.
PENDEKATAN METODE NORDIC BODY MAP DALAM IDENTIFIKASI RISIKO ERGONOMI (STUDI: KASUS PERAWAT POLI RS X)
This study aims to determine the causes of the risk of musculoskeletal disorders (MSDs) in poly nurses at Hospital X. This is because the activities of poly nurses often use manual handling and repetitive motions as well as lifting or moving patients and pushing patient wheelchairs when providing health services so that this condition can cause muscle injuries in poly nurses. Referring to this problem, an analysis was conducted on all poly nurses at Hospital X. This study is an observational study with a cross-sectional design, with a total sample of 30 nurses. The research method used is an analytical method using the Nordic Body Map (NBM) questionnaire. The results of the NBM analysis provide information on changes in the distribution of musculoskeletal disorders (MSDs) complaint levels. Based on the results of the study of ergonomic risks due to musculoskeletal disorders in poly nurses from 30 questions in the questionnaire, the researchers took six points that are at risk of injury and can interfere with nurses' activities, namely the nape of the neck with a score of 1 (56%), 2 (37%) and 3 (7%), neck with a score of 1 (67%), 2 (27%), 3 (8%), left and right shoulders with a score of 1 (67%), 2 (30%) and 3 (3%), back with a score of 1 (54%), 2 (10%), 3 (33%), 4 (3%) and waist with a score (1 (47%), 2 (23%), 3 (27%), 4 (3%), and pelvis with a score of 1 (77%), 2 (13%), 3 (7%), 4 (3%), which means no pain (not feeling any disturbance in a particular part) with a score of 1, somewhat pain (feeling a little disturbance or pain in a particular part) with a score of 2, pain (feeling discomfort in certain parts of the body) with a score of 3, and very painful (feeling discomfort in certain parts on a high scale) with a score of 4.
PENGUKURAN WAKTU BAKU UNTUK MENENTUKAN PRODUKTIVITAS KARYAWAN DENGAN MENGGUNAKAN METODE JAM HENTI (STUDI KASUS CV. XYZ)
A company definitely wants maximum profit in its business. High productivity is needed from employees who work in order to get maximum profit. But lately CV. XYZ in meeting the needs of its consumers sometimes experiences delays from the predetermined schedule due to the large number of orders received, it is necessary to calculate the standard time with the downtime method for one of the products, namely the CPM knife. The purpose of this research is to identify working hours and effective working hours so that companies can increase their productivity and determine their daily production. The results of the research carried out obtained that the total standard time in making CPM Knives products was 70.86 minutes and employee productivity in making CPM Knives products was that a worker could complete 6.7 units of CPM Knives in 8 hours/day. Based on the calculation of the standard time it was decided to be 6 units/day so that there was a reduction in working hours for 49.79 minutes from 8 hours/day to 7 hours 10.21 minutes/day.
PENENTUAN WAKTU BAKU UNTUK PROSES PENGELOLAAN LIMBAH B3 DI PT XYZ
PT XYZ is a manufacturing company in the automotive sector that produces vehicles and their components. Its production process generates hazardous and toxic (B3) waste classified as fast moving due to its high volume and frequency. This study aims to determine the standard time for the management process of iron gram B3 waste at PT XYZ. Observations were conducted over 15 cycles, with time recorded at each stage using the stopwatch time study method and adjustments based on the Westinghouse technique. The study was carried out across eight stages of the B3 waste management process at PT XYZ, involving calculations of cycle time, normal time, and standard time. The analysis revealed that the total standard time for the entire process is 42 minutes and 18 seconds. Establishing this standard time supports improved efficiency, prevents waste accumulation, and creates a more structured waste management system that can be periodically evaluated.