Cross-Border Journal of Business Management

PENGARUH KEPEMIMPINAN DAN KARAKTER INDIVIDU TERHADAP PRODUKTIVITAS GABUNGAN KELOMPOK TANI (GAPOKTAN) SEMANGAT BARU DESA ARUNG MEDANG

Depi Sri Rahayu, Wulan Purnamasari, Vera Ayu Oktoviasari — Wed, 15 Jul 2026 00:00:00 +0000

Keberhasilan suatu organisasi dipengaruhi oleh banyak faktor, salah satunya terletak pada produktivitas. Sementara itu, produktivitas gabungan kelompok tani dipengaruhi oleh kepemimpinan dan karakter individu. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kepemimpinan dan karakter individu secara parsial dan simultan terhadap produktivitas Gapoktan di Desa Arung Medang Kecamatan Tangaran Kabupaten Sambas dalam perspektif manajemen bisnis syariah. Jenis data dalam penelitian ini adalah kuantitaif dengan analisis data statistik deskriptif menggunakan data primer dan data sekunder. Jumlah sampel pada penelitian ini adalah 99 responden dengan teknik purposive sampling. Teknik yang digunakan pada analisis data adalah SEMPLS terdiri dari outer model (convergent validity, descriminant validity, dan composite reliability), inner model (R-square dan F-square ), dan bootstraping. Berdasarkan hasil analisis dengan bantuan software SmartPLS 4 diketahui bahwa variabel kepemimpinan tidak berpengaruh signifikan terhadap produktivitas, dari hasil uji hipotesis nilai T-statistik sebesar 0,812 dan < 1, 96 dan dapat dilihat pada P values 0,417 yang sig > 0,05. Variabel karakter individu berpengaruh secara signifikan terhadap produktivitas, dari hasil uji hipotesis nilai T-statistik sebesar 29,145 dan > 1,96 dan dapat dilihat pada P values 0,000 yang sig < 0,05. Secara simultan variabel kepemimpinan dan karakter individu berpengaruh signifikan terhadap produktivitas dengan nilai signifikan T-statistik sebesar 2,013 dan > 1,96 dan dapat dilihat pada P values 0,044 yang < 0,05.

STRATEGI WANPRESTASI DALAM PEMBIAYAAN KEPEMILIKAN RUMAH PADA AKAD MUSYRAKAH MUTANAQISAH DI BANK KALBAR CABANG SYARIAH SAMBAS

Sri Devi, Sulastri — Wed, 15 Jul 2026 00:00:00 +0000

This research aims to analyze the default handling strategy and the factors causing defaults in home ownership financing using the Musyarakah Mutanaqisah contract at Bank Kalbar Sambas Sharia Branch. This research employs a qualitative approach with a descriptive research type and a case study design. Data collection was carried out through in-depth interviews with bank management and staff, customers experiencing defaults, direct observation at the research site, and official bank documentation.

The results show that the implemented default handling strategy is carried out in stages, starting with a persuasive approach and customer guidance according to collectibility levels, followed by restructuring in the form of rescheduling, reconditioning, and voluntary collateral execution without increasing the customer’s principal obligation burden. Factors causing defaults include unstable economic conditions and income, limited location access and payment facilities, poor character and financial management skills of customers, and family problems. The implemented strategy is aligned with sharia principles, yet improvements are still needed in the initial verification stage for prospective customers and expansion of payment service coverage.

ANALISIS ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2020-2022

I'zaz Saumi, Sumar'in, Maskupah — Mon, 10 Aug 2026 17:48:16 +0000

This research focuses on using the EVA method to measure the company's financial performance to see the company's economic added value. This study aims to analyze the company's financial performance by using the EVA (Economic Value Added) method in PT Indofood Sukses Makmur Tbk for the 2020-2022 financial report period.

This research is a type of descriptive statistical type research with a quantitative approach. Where the population used is all the company income report of PT. Indofood Sukses Makmur Tbk and the sample taken from the company, namely the financial statements of PT. Indofood Suukses Makmur Tbk for the 2020-2022 period. The data collection uses secondary data, while the data analysis technique uses quantitative analysis with descriptive statistical properties and the Economic Value Added (EVA) method as a tool to measure financial performance at PT. Indofood Sukses Makmur Tbk for the 2020-2022 Period with the formula EVA = NOPAT – Capital Charges.

Based on the results of the calculation of the EVA method in measuring financial performance at Indofood Sukses Makmur, Indofood had a diverse financial performance during the period. In 2020-2022, a positive EVA score indicates that the company has been able to provide economic added value, so that financial performance can be considered good. Using the EVA method, this study shows that PT Indofood Sukses Makmur Tbk. has a diverse financial performance during the period 2020-2022. A positive EVA score in 2020-2022 indicates good financial performance, This proves that EVA can be used as an effective tool to measure a company's financial performance.

STRATEGI PENINGKATAN PRODUKTIVITAS PENENUN PADA GALERI TENUN LUNGGI PAUMIATI DI DESA TENGGULI KECAMATAN SAJAD KABUPATEN SAMBAS

Baknopi, Budiman — Mon, 24 Aug 2026 14:09:03 +0000

This study aims to analyze the strategy for increasing weavers' productivity at the Lunggi Paumiati Weaving Gallery in Tengguli Village, Sajad Sub-district, Sambas Regency, as well as to identify supporting and inhibiting factors in the effort to improve productivity. The background shows that although demand for Lunggi woven fabrics is relatively high, the utilization and development of human resources as artisans remain suboptimal, resulting in weavers' productivity not reaching its full potential. This research employs a qualitative research method with a descriptive approach. Data collection techniques include in-depth interviews, direct observation, and documentation studies. The results indicate that the applied productivity improvement strategy has not yet run optimally. Weavers' training and skill development remain minimal and unstructured; recruitment occurs upon the weavers' own initiative; performance appraisal is conducted simply through direct communication; while welfare improvements have been made through wage adjustments, they have not been accompanied by comprehensive improvements to the work environment and conditions. Weavers' productivity varies depending on individual ability, yarn type, and consumer demand. Work efficiency is influenced by yarn quality and equipment readiness, whereas innovation and creativity remain limited because weavers fully follow the owner's directions. The main supporting factors are weavers' commitment and consumer satisfaction, while the greatest obstacles are intense price competition, limited skills in the songket motif technique, and the lack of space for weavers to innovate. Applicable solutions include developing simple training programs, providing written work standards, improving raw material and equipment quality, granting weavers space for creativity, and paying attention to occupational health and safety.

STRATEGI RETENSI KARYAWAN DALAM MENINGKATKAN EMPLOYEE ENGAGEMENT PADA BANK KALBAR SYARIAH CABANG SAMBAS

Damayanti, Oscar Hutagaluh, Sulastri — Tue, 08 Sep 2026 14:20:26 +0000

This study aims to analyze employee retention strategies in improving employee engagement at Bank Kalbar Syariah Sambas Branch. Employee retention is an important aspect of human resource management because an organization's ability to retain qualified employees can support organizational sustainability and the achievement of its objectives. This study employed a qualitative descriptive approach using field research. Data were collected through interviews and documentation, while informants were selected purposively based on their involvement and knowledge of employee management at Bank Kalbar Syariah Sambas Branch. Data were analyzed interactively through data reduction, data presentation, and conclusion drawing, supported by source triangulation. The findings indicate that employee retention strategies are implemented through compensation, rewards, and career development opportunities. These strategies contribute to employee engagement by creating a sense of appreciation, motivation, opportunities for professional growth, and willingness to remain part of the organization. Employee engagement is also supported by seven main aspects: work environment, leadership, coworker relationships, training and career development, compensation, organizational policies/procedures/structure/systems, and workplace well-being. The study demonstrates that comprehensive employee retention strategies can create a conducive work environment, enhance employee loyalty and motivation, and encourage employees to become more actively engaged in achieving organizational goals. Therefore, strengthening retention strategies should be carried out continuously by considering employee needs while maintaining sharia values in human resource management.

PENGARUH PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2020-2024

Kurnia, Sumar'in, maskupah — Thu, 10 Sep 2026 14:53:32 +0000

This study aims to analyze the effect of profitability and investment decisions on firm value of companies listed on the Jakarta Islamic Index (JII) during the 2020–2024 period. The study employed a quantitative approach with an associative research design. The population consisted of 30 companies listed on the JII, while the sample was selected using purposive sampling, resulting in 7 companies that met the predetermined criteria. The five-year observation period generated 35 firm-year observations. The study used secondary data obtained from companies' annual financial statements and official sources of the Indonesia Stock Exchange. Profitability was measured using Return on Assets (ROA), investment decisions were measured using Price Earning Ratio (PER), and firm value was measured using Price to Book Value (PBV). The data were analyzed using multiple linear regression with the assistance of SPSS 25, including descriptive statistics, classical assumption tests, t-test, F-test, and coefficient of determination. The results indicate that profitability has a positive and significant effect on firm value, with a t-value of 11.071 and a significance level of 0.000. Investment decisions also have a positive and significant effect on firm value, with a t-value of 14.271 and a significance level of 0.000. Simultaneously, profitability and investment decisions have a significant effect on firm value, as indicated by an F-value of 159.093 with a significance level of 0.000. The Adjusted R Square of 0.903 indicates that 90.3% of the variation in firm value can be explained by profitability and investment decisions, while the remaining 9.7% is explained by other factors outside the research model. These findings indicate that improving profitability and making appropriate investment decisions are important factors in increasing firm value among companies listed on the JII.

STRATEGI PENINGKATAN PRODUKTIVITAS KARYAWAN USAHA KECIL DAN MENENGAH PADA PETERNAKAN AYAM BROILER PRESPEKTIF BISNIS ISLAM DI DESA MERUBUNG KECAMATAN TEKARANG

Rizky Sahala, Wahab, Vera Ayu Oktoviasari — Mon, 28 Sep 2026 05:53:20 +0000

Human resources are an important factor in business sustainability and development because employees play a direct role in carrying out operational activities and achieving organizational goals. This study aims to analyze strategies for increasing employee productivity and employee productivity from an Islamic business perspective at the “Bujang” Broiler Chicken Farm in Merubung Village, Tekarang District. This research employed a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation. Primary data were obtained from the business owner and employees, while secondary data were collected from relevant documents and literature. Data were analyzed through data reduction, data presentation, and conclusion drawing and verification. Data validity was examined through source triangulation and member checking. The findings indicate that strategies for increasing employee productivity include work supervision and evaluation, performance-based bonuses, informal training through direct practice, open communication, provision of adequate work facilities, and the creation of a clean and comfortable work environment. From an Islamic business perspective, employee productivity is reflected in the implementation of honesty, fairness, transparency, trustworthiness, discipline, and responsibility. These strategies support employee motivation, skills, and responsibility while contributing to harmonious working relationships. Therefore, improving employee productivity at the “Bujang” Broiler Chicken Farm is not solely oriented toward achieving economic outcomes but also involves the implementation of ethical values and Islamic business principles in work activities.

STRATEGI PENINGKATAN PRODUKTIVITAS KARYAWAN USAHA KECIL DAN MENENGAH PADA PETERNAKAN AYAM BROILER PRESPEKTIF BISNIS ISLAM DI DESA MERUBUNG KECAMATAN TEKARANG

Siti Khadijah, Sri Deti — Mon, 28 Sep 2026 06:17:41 +0000

PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DALAM MENINGKATKAN KESEJAHTERAAN PERSFETIF MAQASID SYARIAH DI SEMPALAI SEBEDANG KEC. SEBAWI KAB SAMBAS

Ulrizan, iwan Kusnadi, Sulastri — Mon, 28 Sep 2026 07:53:18 +0000

This study aims to analyze the implementation of the Village Revenue and Expenditure Budget (APBDes) in improving community welfare and to examine its implementation from the perspective of maqasid al-shariah in Sempalai Sebedang Village, Sebawi District, Sambas Regency. This research employed a qualitative approach using field research. Data were collected through observation, in-depth interviews, and documentation involving village government officials, the Village Consultative Body (BPD), and community members as research informants. Data analysis consisted of data reduction, data presentation, and conclusion drawing and verification. The findings indicate that APBDes implementation is directed toward infrastructure development, health services, education, social protection, economic empowerment, and religious activities. Improvements in community welfare can be identified through three aspects: social justice, economic justice, and democratic justice. Social justice is reflected in the implementation of village direct cash assistance and health services; economic justice is demonstrated through development activities involving local residents as workers and empowerment training; while democratic justice is reflected in community deliberation and supervision by the BPD. From the perspective of maqasid al-shariah, APBDes implementation is related to five main objectives: hifz al-din through support for religious activities, hifz al-nafs through health services, hifz al-'aql through educational support, hifz al-nasl through stunting prevention and nutritional assistance, and hifz al-mal through economic empowerment, employment opportunities, and community security. The study concludes that APBDes implementation in Sempalai Sebedang Village is directed toward fulfilling both the material and non-material needs of the community and is consistent with efforts to promote public welfare through the principles of maqasid al-shariah

ANALISIS DISTRIBUSI DANA ZAKAT YAYASAN BAITUL MAAL PLN (YBM PLN) MELALUI PROGRAM DESA CAHAYA DI DESA SEKUDUK

Della Anggraini, Nashirun, Muslimin — Wed, 30 Sep 2026 02:27:35 +0000

This study aims to analyze the distribution of zakat funds by the Yayasan Baitul Maal PLN (YBM PLN) through the Desa Cahaya Program and its impact on the socioeconomic conditions of beneficiaries in Sekuduk Village, Sejangkung District, Sambas Regency. This study employed a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation involving program managers and beneficiary communities as informants. Data analysis consisted of data reduction, data presentation, and conclusion drawing, while data validity was strengthened through source and technique triangulation. The findings indicate that zakat distribution was carried out in a planned manner and targeted community members who met the beneficiary criteria. The identification of beneficiaries involved data collection, field surveys, needs assessment, and coordination with the village government and community groups. The assistance was not limited to fulfilling consumptive needs but was also directed toward productive activities, including the development of stingless-bee honey businesses, food businesses, and oyster mushroom cultivation. The program contributed to beneficiaries' ability to meet food and clothing needs, support children's education, fulfill healthcare needs, and create opportunities for saving and developing productive businesses. Therefore, zakat distribution through the Desa Cahaya Program plays a role in supporting community empowerment and improving the welfare of beneficiaries in Sekuduk Village.