Sebi : Studi Ekonomi dan Bisnis Islam

Antara Regulasi Dan Realita: Tantangan Aparat Desa Dalam Implementasi Pengelolaan Dana Desa

andriyawan e karim, Tri Handayani Amaliah, Mahdalena — Mon, 05 Jan 2026 04:23:12 +0800

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

Sri Wahyuni, Syaparuddin Razak — Fri, 16 Jan 2026 15:35:09 +0800

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

Ade Mardiana, Djatmiko Noviantoro , Sari Sakarina — Sun, 08 Feb 2026 11:48:31 +0800

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

Sari Sakarina, Ade sima pertiwi, Djatmiko Noviantoro — Thu, 05 Mar 2026 18:30:56 +0800

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.