SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS

Corporate Social Responsibility (CSR) and Profitability Through Bibliometric Analysis

2025-10-30T01:06:41+08:00

This study analyzes the development of research on Corporate Social Responsibility (CSR) and profitability conducted by Indonesian scholars during the 2010–2025 period using a bibliometric analysis approach based on Scopus data. A total of 84 articles were examined to identify publication trends, author productivity, and main research themes. The results indicate a significant increase in publications since 2016, peaking in 2020. The most influential authors include Maya Novitasari, Ardi Gunardi, and Veronica Siregar. The dominant research themes focus on the relationship between CSR and profitability, corporate governance, and sustainability. This study confirms that CSR is viewed not merely as a moral obligation but as a sustainable business strategy. However, research collaboration among Indonesian authors remains limited and should be expanded to strengthen Indonesia’s academic contribution to global CSR literature.

Cultural Festivals in Borneo’s Tails: A Tourism Potential as City Branding in Sambas

2025-11-05T00:37:44+08:00

Sambas possesses significant potential for developing its natural resources into tourism assets, supporting local city branding initiatives. Efforts to promote Sambas as a tourist destination have included hosting culturally-rooted festivals, which stimulate the local economy by attracting visitors and creating business opportunities for residents. This study aims to assess Sambas Regency's tourism scope by identifying tourism areas in West Kalimantan, using a qualitative-descriptive approach. This approach focuses on the cultural festivals in Sambas Regency, which hold considerable tourism potential. The findings reveal that although various efforts have been made to promote Sambas, practical challenges persist. Visitor motivation can be enhanced by addressing factors such as festival cleanliness, food variety, beach conditions, and event program content. Despite these initiatives, most festival attendees are locals from West Kalimantan, with limited foreign tourist engagement. This study highlights both the progress and areas needing improvement in promoting Sambas as a unique cultural tourism destination.

The Validity Of Contracts And Ethics Of Tiktok Affiliate Marketing From The Perspective Of Fiqh Muamalah

2025-11-15T11:40:37+08:00

The TikTok Affiliate Program, integrated within the TikTok Shop ecosystem, has become a significant digital business phenomenon in Indonesia, particularly among the Muslim community. This study aims to examine the validity of contracts (akad) within the TikTok affiliate program based on the principles of fiqh muamalah, and to evaluate digital business ethics according to maqasid al-shariah and the characteristics of Islamic marketing. Using a normative qualitative approach, this research analyzes classical fiqh literature, electronic commerce regulations, and TikTok affiliate practices. The findings indicate that the TikTok affiliate program can be classified as an agreement of ju‘alah or samsarah, which is considered valid under Islamic law as long as it fulfills the conditions of lawful objects, contract transparency, and the absence of gharar (uncertainty) or riba (usury). However, ethical challenges such as misleading promotions and regulatory violations—necessitate the strengthening of sharia-based guidelines. This study recommends fiqh muamalah education for affiliates and the development of sharia-based regulations by the TikTok platform to ensure ethical digital business practices.

Evaluation of the CAPM Model in Estimating Sharia Stock Returns on the IDX Sharia Growth 2022–2024

2025-12-10T08:45:58+08:00

This study aims to evaluate the effectiveness of the Capital Asset Pricing Model (CAPM) in predicting the return rates of sharia stocks included in the IDX Sharia Growth Index for the period 2022–2024. The study uses a quantitative approach with purposive sampling techniques to select stocks that meet the eligibility criteria for analysis. The CAPM model was tested through linear regression against the difference between market returns and risk-free returns to obtain beta values and identify the systematic risk level of each stock. The results show that CAPM has strong predictive power in estimating the returns of sharia stocks on the index, as indicated by the significance of the beta coefficient and the fit of the regression model. Several stocks were also identified as efficient stocks because they were able to provide actual returns that were higher than the returns predicted by CAPM. These findings confirm that CAPM can be used as a relevant analytical tool for investors in determining investment strategies in the Islamic capital market in Indonesia.

The Effect of Central Government Assistance, Programme Implementation Quality, and Financial Behaviour on the Welfare of Beneficiary Families in Sambas Regency

2026-01-06T03:11:41+08:00

This study aims to analyze the effect of Central Government Assistance, program implementation quality, and financial behavior on the welfare of beneficiary families in Sambas Regency. The research method used is a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The population of the study includes all BPP recipient families in Sambas Regency, with samples taken using two-stage cluster sampling. Primary data were collected through Likert-scale questionnaires, and secondary data were obtained from the Sambas Social Service. The analysis results show that Central Government Assistance, program implementation quality, and financial behavior positively and significantly affect beneficiary families' welfare.

Islamic Economic Philosophy: A Philosophical Analysis Of The Digital Consumption Phenomenon From The Perspective Of Maqasid Al-Syariah In Indonesia

2026-01-22T01:57:08+08:00

This study aims to analyze the concept of consumption in Islamic economics, the phenomenon of Indonesian consumption in the digital era, and its alignment with the principles of Islamic economic philosophy. This study uses the Systematic Literature Review (SLR) method by examining ten scientific articles published between 2020 and 2025 that are relevant to the theme of digital consumption and Islamic values. The selection of these ten articles was based on academic justification based on thematic saturation, which occurs when additional literature no longer produces significant new conceptual themes. This approach was chosen to ensure the representativeness and depth of analysis of the issue of digital consumption in the context of Islamic economic philosophy. The research gap in this study lies in the absence of research that explicitly links Islamic consumption philosophy to the phenomenon of digital consumption through the Maqasid al-Shari'ah framework. The results of the study indicate that consumption in Islamic economics is not merely aimed at satisfying (utility), but is oriented towards achieving maslahah (benefit) and barakah (blessings). The phenomenon of digital consumption in Indonesia shows two extreme poles: increasing awareness of halal (halal) and consumption ethics on the one hand, and consumptive behavior influenced by social media, market algorithms, and digital services on the other. Although digitalization brings convenience and efficiency, digital consumption practices do not fully align with the principles of justice ('adl), moderation (wasathiyah), and benefit (kemaslahah) in Islamic economic philosophy. Therefore, strengthening Islamic economic literacy, digital ethics, and consumption spirituality is necessary to achieve consumption behavior that is just, balanced, and oriented towards the values of maqasid al-Shari'ah

Analysis of Service Quality Issues in J&T Express Using Check Sheets, Pareto Chart, and Fishbone Diagram

2026-02-01T00:13:41+08:00

This study investigates the recurring service quality issues at J&T Express, a prominent logistics company in Indonesia. The rapid growth of the logistics industry, fueled by the rise in online shopping, has resulted in significant challenges in maintaining service quality. Frequent customer complaints, such as lost packages, damaged goods, wrong deliveries, and poor response to inquiries, were identified through customer feedback on various online platforms. To address these issues, the study employs quality management tools including check sheets, Pareto charts, and fishbone diagrams. Check sheets were used to systematically record customer complaints and identify the most frequent issues. The Pareto chart, based on the 80/20 principle, highlighted that a small number of issues, such as lost packages, contributed significantly to the overall complaints. The fishbone diagram helped in identifying the root causes of these problems, uncovering issues in areas such as technology, human resources, operational processes, materials, and environmental factors. Based on the analysis, the study proposes targeted recommendations for improving service quality at J&T Express. These recommendations include strengthening tracking systems, enhancing customer service responsiveness, improving package handling procedures, and implementing standardized operational processes. The findings of this study contribute to the understanding of service quality management in the logistics sector and offer practical insights for companies looking to enhance customer satisfaction.

A Systematic Review Of Digital Indicatiors Digital Indicators For Brand Awarenesss Measurement

2026-02-05T23:10:28+08:00

This study evaluates digital metrics used to capture initial brand awarenesss perceptions, compares their operational implementation across social media platforms, examines their underlying theoretical foundations, and assesses the interdisciplinary methodologies employed. Following a structured systematic literature review aligned with PRISMA guidelines, we screened studies published up to 2024 using predefined inclusion criteria, resulting in a final sample of fifty empirical studies and review articles. These studies encompass quantitative, qualitative, and mixed‑methods research and focus on platforms such as Facebook, Twitter, Instagram, TikTok, and selected regional networks. The findings indicate that advanced computational approaches particularly those integrating sentiment analysis, social network metrics, and machine learning techniques improve sentiment classification accuracy, strengthen construct validity, and enhance the predictive validity of digital brand awarenesss measures. However, the literature reveals a persistent lack of standardized cross‑platform operationalization and limited theoretical coherence. Although a wide range of theoretical models informs metric development, many studies rely on implicit, fragmented, or weakly articulated foundations, constraining causal interpretation and cumulative theory building. The study contributes to both theory and practice by clarifying these limitations and offering directions for the development of more consistent, comparable, and theoretically grounded measures of digital brand awarenesss in an increasingly complex social media landscape

Work Motivation as a Mediator of the Influence of Leadership Style and Work Environment on Employee Work Discipline at PT. Pertamina Patra Niaga Integrated Terminal Palembang

2026-02-08T12:43:30+08:00

Work discipline is a crucial factor in ensuring operational effectiveness, especially in companies engaged in the energy distribution sector. This study aims to analyse the influence of leadership style and work environment on employee work discipline with work motivation as a mediating variable at PT. Pertamina Patra Niaga Integrated Terminal Palembang. The study uses a quantitative approach with a survey method targeting permanent employees. Data was collected through questionnaires and analysed using path analysis. The results show that leadership style and work environment have a positive and significant effect on work motivation. Work motivation also has a positive and significant effect on work discipline. Furthermore, work motivation was found to mediate the influence of leadership style and work environment on employee work discipline. These findings emphasise the importance of effective leadership and a conducive work environment in enhancing employee motivation and work discipline in the energy distribution sector.

Strengthening The Competency- And Performance-Based Performance Allowance System Through Work Motivation Mediation In The Context Of Local Bureaucratic Reform

2026-03-01T18:27:49+08:00

Bureaucratic reform requires strengthening the performance allowance system, which should not only be based on formal achievements but also consider the competence and work motivation of civil servants. This study aims to analyse the influence of competence and performance on performance allowances, with work motivation as a mediating variable in the General Affairs and Equipment Bureau of the South Sumatra Provincial Secretariat. The study uses a quantitative approach with the Structural Equation Modelling–Partial Least Square (SEM-PLS) method. The research sample consisted of 112 civil servants determined through saturated sampling techniques. The analysis results show that competence and performance have a positive and significant effect on work motivation and performance allowances. Work motivation was found to partially mediate the relationship between competence and performance allowances (VAF = 25.2%) and between performance and performance allowances (VAF = 21.7%). The coefficient of determination values indicate the model's strong predictive power, with R² of 0.941 for work motivation and 0.782 for performance allowances. These findings confirm that the effectiveness of the performance allowance system in the public sector requires strengthening competencies and managing work motivation as internal psychological mechanisms. This study provides theoretical contributions to the development of performance-based remuneration models and practical implications for the formulation of human resource management policies in the local bureaucracy.

Mediation Model Of Job Satisfaction In The Relationship Between Digital Competence, Work Motivation, And The Performance Of Civil Servants

2026-03-01T18:26:51+08:00

This study aims to analyse the effect of digital competence and work motivation on the performance of Civil Servants (ASN) with job satisfaction as a mediating variable at the Regional Secretariat of South Sumatra Province. The study uses a quantitative approach with an explanatory design. The research sample consisted of 85 ASNs selected through stratified random sampling from a total population of 553 employees. Data analysis was performed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) with the assistance of SmartPLS 4. The results showed that digital competence and work motivation had a positive and significant effect on job satisfaction (β=0.342; p<0.001 and β=0.428; p<0.001). Digital competence and work motivation also have a significant effect on civil servant performance (β=0.246; p=0.007 and β=0.287; p=0.002). Job satisfaction was found to have a significant effect on civil servant performance (β=0.445; p<0.001) and partially mediated the relationship between digital competence and work motivation on performance. The research model showed strong predictive power with an R² value of 0.871 for job satisfaction and 0.724 for civil servant performance. These findings confirm that improving digital competence and work motivation must be integrated with strategies to increase job satisfaction in order to encourage optimal civil servant performance in the era of digital transformation in government