Sebi : Studi Ekonomi dan Bisnis Islam

ANTARA REGULASI DAN REALITA: TANTANGAN APARAT DESA DALAM IMPLEMENTASI PENGELOLAAN DANA DESA

2026-05-14T10:37:57+08:00

Pengelolaan dana desa yang diamanahkan melalui regulasi (termasuk Undang‑Undang Nomor 6 Tahun 2014 tentang Desa / UU Desa) diharapkan dapat mendorong pembangunan pedesaan, pemberdayaan masyarakat, dan kesejahteraan desa melalui otonomi keuangan. Namun dalam praktik, aparat desa menghadapi berbagai tantangan yang menghambat implementasi regulasi sehingga terjadi kesenjangan antara aturan dan realita di lapangan. Artikel ini menyajikan literature review terhadap studi-studi empiris di berbagai desa di Indonesia, untuk mengidentifikasi tantangan utama dalam pengelolaan dana desa. Temuan menunjukkan bahwa kendala regulasi birokratis, kapasitas sumber daya manusia, transparansi dan akuntabilitas, serta aspek partisipasi masyarakat merupakan hambatan signifikan. Di samping itu, praktik korupsi dan penyalahgunaan dana menguatkan perlunya pengawasan dan model pengelolaan yang lebih adaptif. Berdasarkan tinjauan literatur, artikel ini merekomendasikan peningkatan kapasitas aparatur desa, transparansi proses, partisipasi masyarakat, serta mekanisme kontrol eksternal untuk menutup celah penyimpangan.

EXPLORING NAZAHAH’S MEDIATION IN REINFORCING CONSUMER TRUST AMONG MICRO SCALE NASI KUNING ENTERPRISES

2026-05-14T10:37:25+08:00

This study investigates the mediating role of nazāhah conceptualized as integrity, honesty, and purity of intention in strengthening consumer trust among micro-scale nasi kuning enterprises in Bone Regency, Indonesia. Grounded in Islamic Business Ethics Theory and Consumer Trust Theory, the research examines how ethical selling behavior, compliance with Islamic values, and business social responsibility influence consumer trust through the internalization of nazāhah. Using a quantitative explanatory design, data were collected from 150 respondents and analyzed using PLS-SEM. The results demonstrate that nazāhah has a strong and significant direct effect on consumer trust, while also fully mediating the relationships between social responsibility and trust, as well as indirectly linking ethical and religious values to trust formation. These findings indicate that ethical awareness and Sharia compliance alone are insufficient to generate trust unless they are transformed into consistent moral conduct through nazāhah. The study contributes to the literature by empirically positioning nazāhah as a strategic ethical mechanism that bridges spiritual values and market behavior. Practically, the findings highlight the importance of integrity-based education and socially responsible practices in fostering sustainable trust within Islamic micro-enterprises.

PERAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH SERVANT LEADERSHIP DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI

2026-02-08T13:11:29+08:00

This study examines the mediating role of job satisfaction in the relationship between servant leadership, organizational culture, and employee performance in a provincial education office in South Sumatra. This research applies a quantitative approach using a survey method involving civil servants as respondents. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that servant leadership and organizational culture significantly influence job satisfaction. Furthermore, servant leadership, organizational culture, and job satisfaction have a positive and significant impact on employee performance. Job satisfaction partially mediates the relationship between servant leadership and employee performance as well as between organizational culture and employee performance. These findings emphasize the importance of leadership practices oriented toward service and the strengthening of organizational culture to enhance employee performance in public sector institutions.

MODEL STRUKTURAL DESAIN PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA INDUSTRI ENERGI

2026-03-06T13:26:35+08:00

This study aims to analyze the effect of job design and work environment on employee performance, with job satisfaction as a mediating variable in the energy industry. The research employs a quantitative approach with an explanatory research design and a cross-sectional method. The study population consists of 200 permanent employees, with a sample of 134 respondents determined using the Slovin formula and stratified random sampling technique. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) through SmartPLS 4.

The results indicate that job design and work environment have a positive and significant effect on job satisfaction and employee performance. Job satisfaction is proven to have a significant effect on employee performance and partially mediates the relationship between job design and work environment on employee performance. The R² value shows that the model has strong predictive power. These findings strengthen the integration of the Job Characteristics Model and Environmental Psychology Theory within the context of the Indonesian energy industry.

ANALISIS EKSPOR IMPOR KOMODITAS PERTANIAN MELALUI PLBN ARUK TAHUN 2023–2024 DALAM PERSPEKTIF EKONOMI ISLAM

2026-05-14T10:25:21+08:00

This study aims to analyze the development of agricultural commodity exports and imports through the Aruk State Border Post (PLBN Aruk) during 2023-2024 and to examine their implications from the perspective of Islamic economics. The research employs a descriptive and explanatory quantitative approach using a log-log linear regression model and SWOT analysis. The data utilized are secondary data obtained from the Foreign Trade Statistics of West Kalimantan Province published by Statistics Indonesia (BPS). The findings indicate that export volume declined by 29.27%, while export value decreased by 44.50%. The regression estimation shows an elasticity coefficient of 0.955 (p < 0.01), implying that a 1% increase in export volume leads to a 0.955% increase in export value. The export structure remains dominated by primary commodities, particularly fruits and fisheries products. From the perspective of Islamic economics, these findings highlight the importance of strengthening the real sector, enhancing value-added through the integration of halal supply chain systems, and promoting sharia-based financing to improve the welfare of border communities. This study contributes to the formulation of a border trade development model grounded in Islamic economic principles, emphasizing maslahah and sustainability.

DIGITALISASI PELOSOK: MENGHIDUPKAN RAKSASA EKONOMI KREATIF STUDI KASUS PADA TOSERBA ABDUSSALAM

2026-05-14T13:34:20+08:00

Digital transformation has become a strategic instrument in strengthening the competitiveness of the creative economy in non-metropolitan areas. However, the digital divide remains a significant barrier to optimizing local economic potential. This study aims to analyze the process, impact, and replicable model of digital transformation at Toserba Abdussalam as a local product aggregator. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and sales documentation before and after digital implementation. Data were analyzed using reduction, display, and verification techniques. The findings indicate that the adoption of digital POS systems, marketplace integration, and non-cash payments improved operational efficiency by 32% and expanded market reach by 45%. Digitalization also enhanced digital literacy among local SMEs and fostered a community-based creative economic ecosystem. The gradual and collaborative transformation model demonstrates strong potential for replication in other rural regions.

STRATEGI PENGEMBANGAN USAHA BUDIDAYA IKAN LELE MENGGUNAKAN ANALISIS SWOT DI KABUPATEN SAMBAS

2026-06-07T13:35:59+08:00

Catfish farming is one of the freshwater aquaculture agribusiness subsectors with promising development prospects in Sambas Regency. The increasing market demand for catfish provides significant business opportunities; however, several challenges remain, including high feed costs, limited capital, the use of conventional farming technologies, and fluctuating selling prices. This study aims to analyze the internal and external factors affecting catfish farming businesses and to formulate appropriate development strategies for catfish farmers in Sambas Regency. The research employed a descriptive method with a quantitative approach. Data were collected through observations, interviews, and questionnaires involving 30 respondents consisting of catfish farmers, fish farmer groups, fisheries extension officers, and representatives of the Fisheries Office of Sambas Regency. Data analysis was conducted using the Internal Factor Analysis Summary (IFAS), External Factor Analysis Summary (EFAS), SWOT analysis, and the Quantitative Strategic Planning Matrix (QSPM). The results showed that the IFAS score was 2.89 and the EFAS score was 2.96, placing the catfish farming business in Quadrant I (Growth-Oriented Strategy). This position indicates that the business possesses strong internal capabilities and significant external opportunities for further development. The SWOT analysis generated several strategic alternatives, while the QSPM analysis identified the implementation of biofloc technology as the top priority strategy, with a Total Attractiveness Score (TAS) of 6.82. This strategy is considered capable of increasing productivity, improving feed efficiency, reducing production costs, and enhancing farmers' income. Therefore, the adoption of biofloc technology, supported by training programs, technical assistance, and production facilities, is considered the most appropriate strategy for developing catfish farming businesses in Sambas Regency.

PERAN JEJARING SOSIAL DALAM AKSELERASI KEMANDIRIAN EKONOMI PADA PONDOK PESANTREN SALAMUL ANWAR

2026-06-09T13:36:00+08:00

The study employed a descriptive qualitative approach using a case study method. Data were collected through observations, in-depth interviews with the pesantren leader, business unit managers, students, parents of students, community leaders, and business partners, as well as documentation. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, which consists of data collection, data condensation, data display, and conclusion drawing.

The findings reveal that the social networks of Salamul Anwar Islamic Boarding School are formed through relationships among the pesantren leader, students, parents of students, alumni, community members, donors, and business partners, all of which are built upon trust and religious values. The pesantren leader serves as a central actor who connects the institution with various external resources. These social networks contribute to accelerating economic self-reliance by increasing access to capital and business facilities, expanding marketing networks, facilitating managerial knowledge transfer, and strengthening business legitimacy within the community.

The study concludes that social networks constitute a strategic form of social capital that can be transformed into economic capital and serve as a key factor in supporting the economic self-reliance of Islamic boarding schools during their early stages of development.