Advances in Business Research International Journal

Halal Tourism MSMEs Development: The Effectiveness of Human Resource Quality And Social Media Usage

Reinvia Gusti Ashari — 2025-02-13

Micro, Small, and Medium Enterprises (MSMEs) play a significant role and have a considerable influence in supporting the economy of society and national economic development. However, MSMEs still face challenges in their business processes, such as the low quality of human resources and the high effectiveness of social media usage that is not in line with sales turnover. This research uses a quantitative approach, with primary data collected through the distribution of questionnaires to 32 respondents who are MSMEs owners in the Gang PU Banana Chips Center. Multiple linear regression analysis was conducted using SPSS version 25.0 to analyze the data. The results of the study show that the variables of human resource quality and the effectiveness of social media usage have an impact on the development of MSMEs. Furthermore, in the perspective of Islamic economics, the quality of human resources and the use of social media in the Gang PU Banana Chips Center MSMEs have applied the principles of Islamic economics, but it is not yet considered good. This can be seen from the results or services, as well as the productivity of goods and services that have not fully adhered to the concepts of professionalism (itqan), trustworthiness (amanah), and honesty

Islamic Economics Perspective on Unemployment in Lampung Province: The Effect of Education, Minimum Wage, And Economic Growth

Retnika Anggi — 2025-02-13

The Minimum Wage of Bandar Lampung City has always increased but unemployment has fluctuated. The level of economic growth that has increased does not always result in a decreasing unemployment rate, and vice versa, unemployment is still increasing. This research method is quantitative research with path analysis techniques. The data used in this research is secondary data with panel data analysis by bringing together from 15 city districts in Lampung province using eviews 9 as a data analyzer. In this study, there are three structural equations and three test models carried out to test the structural equations, namely the pooled least square method, the fixed effects method, the random effects method with the model selection test, namely the brake or random effects method. Based on the results of panel data analysis and hypothesis testing, it can be concluded that simultaneously (f test) education, minimum wage and economic growth have a significant effect on unemployment with a probability value of 0.000030 <0.05. Partial analysis result (T test) Education has a significant effect on unemployment with a value of 0.00 < 0.05. While the results of partial analysis (T test) city minimum wage and economic growth have no effect on unemployment with a value of 0.08> 0.05.

Implementation of Green Accounting and Environmental Performance on the Company's Financial Performance (Study on Companies Winning the 2021 Green Industry Award)

Annisa Rahma Dania — 2025-02-13

Many environmental problems are caused by the company's operating activities which form the basis of this research, aiming to find out the application of green accounting and environmental performance to financial performance in concept rahmatan lil alamin. The method used in this research uses quantitative research methods. The population in this study are companies that are nominated to win the green industry award in 2021. The sample was selected using a purposive sampling method with three criteria which resulted in 40 companies that were worthy of observation. This study uses multiple regression analysis using the SPSS program. In this study, variables of green accounting are measured by environmental cost indicators, environmental performance variables using the PROPER rating value, and financial performance variables using ROA. Based on the results of the analysis, it shows that green accounting and environmental performance variables do not affect a company's financial performance. However, if the company has implemented green accounting then in line with the concept of Islamic economics which explains that welfare is carried out through fulfilling basic human needs, eliminating all difficulties and inconveniences, and increasing the quality of life morally and materially.

Economic Growth on Islamic Economic Perspective: The Effect of Local Income Standard (PAD) and Unemployment Rate in Lampung Province-Indonesia

Yakub Kuncara — 2025-02-13

The purpose of this study was to find out local original income (PAD) and open unemployment rate (TPT) on the economic growth of districts and cities in Lampung province. To find out regional original income (PAD) and open unemployment rate (TPT) on the economic growth of districts and cities in Lampung province from an Islamic economic perspective. The method used in this study is a quantitative method using secondary data from the Official website of the Central Bureau of Statistics for Lampung Province, namely Regional Income Data, Open Unemployment Rate, and GRDP Per Capita at Constant Prices for 2017-2021. The results of the study show that Regional Original Income (PAD) and Open Unemployment Rate jointly affect the Economic Growth of Regencies and Cities in Lampung Province in 2017-2021.

Effect of Capital Intensity on Corporate Income Tax Payable

Ninda Setiani — 2025-02-13

Corporate Income Tax Payable is a tax imposed on income earned by business entities in one year. Many factors can affect corporate income tax. This study aims to analyze the effect of operational costs, profitability, and capital intensity on corporate income tax payable. The companies studied were food and beverage sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) with a sample of 20 companies for three years, the 2019-2021 period. The method used in this study is multiple linear regression analysis with the help of the SPSS 23 program. The data collection technique was carried out using documentation techniques with secondary data types, namely in the form of financial statements of food and beverage sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2019-2021. The results of this study indicate that operational costs have a positive effect on corporate income tax payable, profitability has a positive effect on corporate income tax payable and capital intensity has no effect on corporate income tax payable.

Islamic Economic Perspective on Poverty Level: Determination of Economic Growth, Unemployment Levels, and Minimum Wages in Lampung Province

Ismi Sari — 2025-02-13

The problem of poverty is one of the problems in the economic development of each region, be it a regency or province. The success of Lampung Province in overcoming poverty has not been fully successful, because basically poverty will continue to increase from last year to the following year. As economic growth increases, it is undeniable that poverty will decrease. The unemployment rate in Lampung Province has fluctuated so this has an impact on poverty because it is difficult for workers to get jobs which causes increased unemployment. And the minimum wage has increased, but this has not been able to reduce the poverty rate. The method used in this research is a quantitative method. The data analysis used was multiple linear regression which was processed using EViews 10. The data obtained is secondary data from the Central Bureau of Statistics of Lampung Province. This study aims to determine the effect of economic growth, the open unemployment rate, and the minimum wage on the poverty rate in the District/City of Lampung Province. The results of this study indicate that simultaneously economic growth, the open unemployment rate, and the minimum wage have a significant effect on the poverty rate. Partially, economic growth does not affect the poverty rate, the open unemployment rate has a significant effect on the poverty level and the minimum wage has a significant effect on the poverty level. From the perspective of Islamic economics, the poverty that occurs in Lampung Province in economic activities, the government must apply the principles of Islamic economics. The existence of Islamic economic principles is one of the solutions to the problem of poverty in Lampung Province.

Green Economic System as Environmental Protection: Case Study in Pt. Pertamina Geothermal Energy Indonesia

Arif Kuswanto — 2025-02-13

The realization of the environmental protection budget by PT PGE Ulubelu looks very large and will have a positive impact, but the process of developing and exploiting geothermal energy at PT. directly side by side with the community, considering that most of the geothermal energy is there. Then, does the use of renewable energy that is in line with the green economy still have a good impact on the environment or vice versa. A research question emerged, namely: (1) How is the concept of implementing a green economy at PT. Pertamina Geothermal Energy Area Ulubelu? (2) What is the form of environmental protection at PT. Pertamina Geothermal Energy Area Ulubelu? (3) How is the concept of green economy and environmental protection at PT. Pertamina Geothermal Energy Area Ulubelu in an Islamic economic perspective? This research uses qualitative research.. By using primary and secondary data the population in this study is PT. Pertamina Geothermal Energy Area Ulubelu, The sampling technique uses purposive sampling using saturated data, namely informants are selected with certain considerations and goals. Then the addition of the sample was stopped, when the data was saturated. The results of the analysis of this research study found interesting facts and opinions where significant positives were answered that the environment around the company implements a sustainable economy and environmental protection by planting trees and CSR programs. However, there are indeed doubts whether the drilling process will cause the things mentioned in question, the fact is that this is not true, the informants have explained in interviews as well as facts from related sources. The concept of green economy is very closely related to geothermal energy, so PT. PGE Ulubelu in particular as the object of this research is said to have implemented the concept of an environmentally friendly economy / green economy, besides that environmental protection is included in the green economy principle where sustainability is an important aspect for life in the future, PT . PGE Ulubelu with the existence of TJSL / Social and Environmental Responsibility and care about the preservation of biodiversity through the budget and its realization allows it to become a pioneer of environmentally friendly renewable energy companies as an alternative source of replacing fossil fuels. In Islamic economics, the emphasis on the prohibition of destroying and exploiting nature without regard to its maintenance is also stated in the Qur'an, Surat Ar-Rum (30): 41-42. In line with the above, PT. PGE Ulubelu is committed to preserving the environment so that vegetation and ecosystems are maintained through an annual budget which is reported in the form of an annual report on biodiversity conservation. PT PGE Ulubelu Area in carrying out exploration, exploitation and production of geothermal resources always tries to place environmental aspects and responsibilities by implementing a well-integrated Company Management System.

Indonesian Sharia Tourism Industry: Opportunities & Challenges Towards Sustainability

Nihayatul Maskuroh — 2025-02-13

The tourism sector is one of the sectors capable of increasing employment and economic growth. Currently, sharia tourism is starting to be in great demand. This is in line with the increase in Muslim tourists from year to year. An increase in Muslim tourists is both an opportunity and a challenge to be able to improve a sustainable sharia tourism sector in Indonesia. The purpose of conducting this research is to find out about the opportunities and challenges of the sharia tourism industry as well as the right strategy for the development of the Indonesian sharia tourism industry. This type of research is qualitative research using descriptive methods with data collection techniques in the form of documentation studies. Based on the research results obtained, the sharia tourism industry in Indonesia has good opportunities and potential as part of a sustainable national tourism industry. The tourism industry also contributes to increasing government revenues. In addition to having tourism potential, Indonesian sharia tourism has several challenges including demand and market aspects, technology and information aspects, regulatory aspects, financing aspects and research and development aspects.

Decisions at Marketplace Shopee on Islamic Business Ethic Perspective: Determination of Online Consumer Reviews and Rating

Rizky Fadjar Pakaya — 2025-02-13

This study aims to prove and analyze the effect of online customer reviews and online customer ratings on purchase decisions in online shopping at Shopee. This type of research is quantitative research, and the data collection method used is a questionnaire method. This study's population is the Bandar Lampung people who worked and bought products online at Shopee. Purposive sampling technique, with a total sample of 100. The distribution of questionnaires using google forms. The data analysis tool used is Multiple Linear Regression Analysis using the SPSS 26 program for Windows. The results of this study indicate that online customer reviews and online customer ratings have a significant positive effect on purchase decision.

The Influence of Perceived Organizational Support and Work Stress on Counterproductive Behavior in an Islamic Economic Perspective (Study on Central Lampung Employees)

Salsabiila Nur Aziizah — 2025-02-13

This thesis aims to determine the influence of perceived organizational support and work stress on counterproductive behavior in an Islamic economic perspective (Study on Central Lampung Employees). Some of the reasons behind this research are because based on the research that has been carried out, that it gets a number of employees who experience work stress, it can be caused by the absence of bonuses given, or jobdesc that does not match their expertise. So that it shows the existence of deviant behavior carried out by employees in the company with various types such as: returning home faster and damaging existing facilities at the company, leaving late, and working unprofessionally. The research method used in this study is the quantitative method. The population used in this study was all employees in Central Lampung. Researchers chose the probability sample type, which is a simple random sampling method with a total sample of 98 people. Next is to analyze the data using the Likert scale with the method used is Partial Least Square (PLS) technique.

The Influence of Indonesian Micro Productive Assistance Policy on MSME Resilience

Sekar Maulidia Hapsari — 2025-02-13

The pandemic has had a big impact on MSME actors so they cannot carry out their usual activities. One of the projects in economic recovery is the Banpres for Small and Medium Enterprises (BPUM). The research method used is a quantitative research approach using data collection methods, namely questionnaires, documentation and literature study. The sample in this study is the community receiving BPUM funds in Kec. Sukarame Bandar Lampung. Overall, the results of the study show that the results of a simple linear regression using a partial test (T test) on the BPUM (X) policy have a positive and significant effect on MSME resilience. So it can be concluded that the BPUM policy affects the resilience of MSMEs in Sukarame District, Bandar Lampung City.

Innovation Marketing Literacy on Analysis of Corn Farming in Madura

Muh. Syarif — 2025-02-13

Innovation in marketing management in the corn farming industry is the most important issue in making marketing analysis of corn farms. Therefore, this research will describe and then analyze the comparison of marketing innovations that include Marketing, Strategy, and marketing between districts in Madura. Thus this research is expected to make marketing decisions in a timely manner to prevent marketing difficulties, it is also useful for business analysis among agricultural areas in existing districts as research sample data. In addition to marketing innovation, the analysis of this study also uses the size of the business and the type of farming business. This research is based on descriptive and quantitative research methods. Descriptive methods are used to explain the character of Marketing, Strategy, and marketing. Meanwhile, quantitative methods test the comparison of innovation analysis in different districts. The results will give an idea of the state of marketing and comparison of business areas. Thus, conclusions can be drawn that are useful for developing or improving the marketing management system.

The Effect of Environmental Performance, Corporate Social Performance and Carbon Emission Disclosure on Company Value

Lusiyana Dewi — 2025-02-13

This study aims to determine the effect of environmental performance, corporate social performance, and carbon emission disclosure on the value of companies listed on the Jakarta Islamic Index (JII) for 2018-2021. This study uses a type of quantitative research. This study uses PROPER ranking data, annual reports, and sustainability reports with a total sample of 36 companies. The results of this study indicate that environmental performance has a significant effect on firm value, meaning that as environmental performance increases, it can increase firm value. Corporate social performance has a significant effect on firm value, meaning that companies that improve corporate social performance will further increase firm value.

Maqashid Sharia: Relevance of Sharia Compliance in Modern Islamic Banking

Henny Sulastri — 2025-02-13

Abstract

This study aims to compare the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Sharia Index (MSI). The data were processed quantitatively with a total sample of 18 Islamic commercial banks through purposive sampling in Indonesia and Malaysia. Disclosure of MSI is carried out by analyzing annual banking reports for the period 2016−2021 obtained from the central banks of each country and the website of each bank concerned. They tested the hypothesis using the Independent Sample t-Test with the SPSS application version 26. This study proves that the performance of Islamic banks in Indonesia and Malaysia in 2016−2021 experienced differences in achieving Islamic maqashid educational goals (sig. 0.016 < 0.05). On the other hand, this study proves that there is no difference in the performance of Islamic banks in Indonesia and Malaysia in 2016−2021 in achieving maqashid sharia, the goal of justice (sig. 0.321 > 0.05), the purpose of maslahah (sig. 0.920 > 0.05), and the overall maqashid index (sig. 0.416 > 0.05).

Shopping Preferences at Shopee Barokah on Products Perspective of Islamic Economy: The Effect of Promotion and Halal Lifestyle Bandar Lampung Community

Dwi Kurniasari — 2025-02-13

Recently, the Halal Lifestyle of the Muslim community has been very careful in doing online shopping, this is because of the promotion and demand for the Islamic market, it turns out that halal products have not yet flooded the e-commerce market in Indonesia, while cases that often occur are falsification of halal certificates, halal sticker logo, even mixing non-halal raw materials with halal raw materials. This study uses a quantitative approach. The population in this study is the Bandar Lampung community. Sampling was carried out using a purposive sampling technique with 400 samples as respondents. The data used in this study were obtained from distributing questionnaires. The results of the data obtained that the promotion variable has a negative and significant effect on shopping preferences. And the halal lifestyle variable has a positive and significant effect on shopping preferences. The results of the product moderation test on the relationship between promotion and halal lifestyle towards shopping preferences produce a significant value, which means that the product strengthens the relationship between promotion and halal lifestyle towards shopping preferences.