Jurnal Bisnis Kompetitif

DAMPAK JANGKA PANJANG DIGITALISASI LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP KINERJA KEUANGAN UMKM DI RIAU

Serly Novianti — 2026-08-16

The advancement of digital technology promotes micro, small, and medium enterprises (MSMEs) to revolutionize their business finances. The digitization of financial statements constitutes one of the critical endeavors to enhance the efficacy of transaction documentation, the caliber of financial information, and organizational decision-making. This investigation seeks to examine the enduring impact of financial statement digitization on the financial performance of MSMEs in Riau Province. This analysis employs a quantitative methodology utilizing a survey technique involving 400 MSMEs in Riau Province. Data was amassed through questionnaires and scrutinized employing simple linear regression with the assistance of SPSS software. The research variables encompass the digitization of financial statements as an independent variable and the financial performance of MSMEs as a dependent variable. The outcomes of the inquiry indicate that the digitization of financial statements exerts a positive and significant influence on the financial performance of MSMEs. The value of the determination coefficient reveals that the digitization of financial statements is capable of elucidating the majority of the variations in the financial performance of MSMEs. These revelations suggest that the implementation of digital financial statements can enhance the efficiency of financial management, cash flow stability, and the quality of organizational decision-making in the long term. This research conveys an implication that digital transformation in MSME financial reporting necessitates ongoing encouragement through the enhancement of the capacity of business actors and the broader utilization of financial technology

MODEL PENGEMBANGAN BUMDES BERBASIS AGRIBISNIS: STUDI KASUS BUMDES ANDESMAN

Fahrial Fahrial — 2026-08-14

Food-based agroindustry can contribute to value creation, employment, and local economic activity. This study analyzes economic performance, value added, business efficiency, and food safety hazards in the Kuantan II Pisang Goreng Kipas agroindustry in Pekanbaru City. A case-study survey involved one owner and 31 employees. Data were collected through interviews and observation and analyzed using production costs, revenue, profit, Break Even Point, Return Cost Ratio, the Hayami value-added approach, and HACCP-based hazard identification. The revised article also performs an arithmetic consistency audit of the source tables. The detailed revenues of four product sizes sum to IDR 11,340,000 per production process, while reconstructable total costs amount to IDR 10,748,100, resulting in an estimated profit of IDR 591,900 and an RCR of approximately 1.06. These figures differ from the initial report of IDR 11,940,000 revenue, IDR 1,192,000 profit, and an RCR of 1.11; the discrepancy should be reconciled with the original transaction records before submission. The reported value added is IDR 67,691.99 per kg of raw material and should be verified against the complete Hayami table. Food safety analysis identified physical, chemical, and biological hazards in raw materials and production stages, particularly receiving, cutting, frying, draining, and packaging. The novelty lies in integrating efficiency, value creation, employment, and food safety into one agroindustrial development framework. Development priorities include raw-material and oil efficiency, supply-chain strengthening, process upgrading, good hygiene practices, and market development

STUDI KASUS MAKNA KEPUASAN KERJA KARYAWAN WANITA STATUS KONTRAK DI KONVEKSI X

Mita Aristia — 2026-08-11

This study aims to explore in depth the meaning of job satisfaction from the perspective of female employees with contract status in Convection X. Using a qualitative approach of a case study. Data was collected through interviews with female employees with more than 3 years of service, direct observation, and supporting documents. Miles and Huberman's thematic analysis identified four themes including: job satisfaction is interpreted as the result of adaptation to work, interpersonal relationships are the main source of job satisfaction, organizational limitations are the source of job dissatisfaction, and work is interpreted as a means of meeting the needs of life and carrying out family roles. The results of this study show that job satisfaction among female employees with contract status in Convection X is formed through an evaluation of work experience, with the main factors including the job itself, relationships with colleagues and superiors, compensation, and career development opportunities. These findings suggest that job satisfaction is not only influenced by organizational conditions, but also by work experience and the meaning that individuals give to their work

STUDI KOMPARATIF IMPOR BERAS DAN IMPOR GULA DI INDONESIA

Jannatunaima Jannatunaima — 2026-08-24

This study aims to comparatively analyze the factors influencing the volume of rice and sugar imports in Indonesia during the period 1995-2024. This study uses secondary time series data from the Ministry of Agriculture and the World Bank, analyzed using multiple linear regression using the Ordinary Least Squares (OLS) approach. The research model is divided into two models: a rice import model and a sugar import model, with independent variables including production, consumption, foreign exchange reserves, and a dummy variable for the COVID-19 pandemic. Simultaneous test results indicate that all independent variables together significantly influence the volume of imports for both rice and sugar. Partially, rice production and the COVID-19 pandemic were found to have a negative and significant effect on rice imports, while rice consumption and foreign exchange reserves were insignificant. In the sugar import model, only foreign exchange reserves were found to have a positive and significant effect, while sugar production, sugar consumption, and the COVID-19 pandemic showed no significant effects

ANALISIS KETIMPANGAN PEMBANGUNAN DI PROVINSI SULAWESI TENGGAH MENGGUNAKAN PENDEKATAN INDEKS WILIAMSON

Depianti Nursin — 2026-08-19

This study aims to analyze economic development inequality among regencies and cities in Central Sulawesi Province from 2020 to 2025 using the Williamson Index approach. The study utilizes secondary data obtained from the Central Sulawesi Province Central Statistics Agency (BPS Sulteng). The Williamson Index serves as the analytical tool. The calculations reveal that the level of inequality remained relatively stable at 0.248 during 2020–2021, decreased by 0.056 in 2022, and subsequently showed a trend of stable increase from 2023 to 2025. The average Williamson Index for the regencies and cities in Central Sulawesi Province over the 2020–2025 period was 0.216, indicating a low level of inequality or a more equitable distribution of income across the regions.

Keywords: Economic Inequality, Williamson Index, GRDP

ASURANSI SYARIAH SEBAGAI INSTRUMEN PERLINDUNGAN FINANSIAL MASYARAKAT BERPENGHASILAN RENDAH

Desi Devrika Devra — 2026-07-18

This study examines the role of sharia insurance as a financial protection instrument for low-income people in Indonesia. Using a descriptive qualitative approach based on literature study, this study analyzes the challenges, as well as opportunities for the development of inclusive sharia insurance. The results of the study show that sharia insurance has great potential to become an instrument of financial protection for low-income people through the principles of tabarru', ta'awun, and fair profit sharing.

However, the low level of Islamic financial literacy and the Islamic financial inclusion index based on the 2024 National Survey on Financial Literacy and Inclusion are the main obstacles. The strategy of expanding access through digitalization, sharia insurance products, and inter-institutional cooperation is identified as a solution to encourage the development of sharia insurance to low-income segments of society.

Keywords: Islamic Insurance, Financial Protection, Low-Income Communities, Financial Inclusion, Takaful

MEMBANGUN KINERJA KARYAWAN MELALUI PEMBERIAN MOTIVASI DALAM BENTUK MATERIAL DAN MORIL

Hendrayani — 2026-08-13

Kinerja karyawan merupakan aspek mendasar dalam mencapai tujuan perusahaan, khususnya di industri media yang sangat kompetitif. Salah satu faktor penentu utama kinerja ini adalah motivasi kerja. Tujuan: Penelitian ini bertujuan untuk menganalisis secara komprehensif dan menentukan pengaruh motivasi kerja terhadap kinerja karyawan di PT. XYZ. Metode: Desain penelitian yang digunakan bersifat deskriptif dan kuantitatif. Populasi penelitian mencakup seluruh karyawan PT. XYZ. Metode pengambilan sampel sensus diterapkan, sehingga menghasilkan total sampel sebanyak 40 responden. Data primer dikumpulkan melalui kuesioner, sedangkan data sekunder mencakup catatan perusahaan mengenai absensi dan realisasi target. Analisis regresi linear sederhana serta uji validitas, reliabilitas, dan asumsi klasik dilakukan menggunakan perangkat lunak SPSS untuk menganalisis hubungan antarvariabel. Hasil: Analisis statistik menghasilkan persamaan regresi Y = 19,137 + 0,669X. Hasil uji-t menunjukkan bahwa motivasi kerja menghasilkan nilai t-hitung sebesar 6,113, yang secara signifikan lebih tinggi daripada nilai t-tabel sebesar 2,02439 pada tingkat signifikansi 5% (P-Value 0,000). Hal ini mengindikasikan adanya pengaruh yang signifikan, positif, dan searah dari motivasi kerja terhadap kinerja karyawan. Selain itu, analisis koefisien determinasi (R-Square) menunjukkan nilai sebesar 0,496, yang berarti 49,6% variasi kinerja karyawan dapat dijelaskan oleh variabel motivasi kerja. Sisanya, sebesar 50,4%, dipengaruhi oleh faktor-faktor eksternal lain yang tidak tercakup dalam penelitian ini, seperti kepemimpinan dan budaya organisasi.

PENGARUH BEBAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI DI PT.IB

Komala Sari — 2026-08-11

Studi ini dirancang untuk menguji dampak beban pekerjaan dan dorongan kerja terhadap produktivitas pegawai dengan menempatkan kepuasan kerja sebagai variabel intervening di PT. IB. Riset ini mengadopsi metodologi kuantitatif berdesain eksplanatori. Seluruh elemen populasi yang terdiri dari 85 tenaga kerja diambil sebagai responden melalui metode total sampling. Instrumen penelitian berupa angket berskala Likert lima titik digunakan untuk menghimpun data empiris. Teknik analitis yang diterapkan adalah Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan dukungan aplikasi SmartPLS 4, mencakup asesmen outer model, inner model, dan verifikasi hipotesis via prosedur bootstrapping. Temuan riset mengonfirmasi bahwa seluruh konstruk memenuhi standar validitas dan reliabilitas. Kapasitas prediktif model tergolong kuat, ditunjukkan melalui koefisien determinasi (R²) sebesar 0,693 pada kepuasan kerja dan 0,701 pada kinerja pegawai. Hasil pengujian hipotesis mengungkapkan bahwa beban pekerjaan memberikan pengaruh positif signifikan terhadap kepuasan kerja (β = ,399; p < ,001), demikian pula dorongan kerja berpengaruh positif signifikan terhadap kepuasan kerja (β = 0,619; p < ,001). Kepuasan kerja juga terbukti berpengaruh positif signifikan terhadap produktivitas pegawai (β = 0,396; p < 0,001). Secara langsung, beban pekerjaan (β = ,301; p < ,001) dan dorongan kerja (β = ,294; p = ,003) masing-masing menunjukkan pengaruh positif signifikan terhadap kinerja pegawai. Lebih lanjut, analisis mediasi menunjukkan bahwa kepuasan kerja berperan sebagai mediator parsial pada hubungan antara beban pekerjaan dan kinerja pegawai (β = ,158; VAF = 34,4%), serta pada relasi antara dorongan kerja dan kinerja pegawai (β = ,245; VAF = 45,5%).

ANALISIS SWOT DENGAN IFE & EFE DAN BUSINESS MODEL CANVAS PADA BUDIDAYA BURUNG KICAU DI KABUPATEN BANDUNG

Mochammad Zulfiqar — 2026-08-11

Bird keeping and breeding is a livestock business that holds significant economic, social, and cultural value for communities, particularly in Bandung Regency. This study aims to (1) identify and analyze internal factors (strengths and weaknesses) in the songbird breeding business in Bandung Regency, (2) identify and analyze external factors (opportunities and threats) in the songbird breeding business in Bandung Regency, (3) map the business model (Business Model Canvas) of the songbird breeding business in Bandung Regency, and (4) formulate development strategies for the songbird breeding business in Bandung Regency based on SWOT analysis (IFE & EFE) and Business Model Canvas. This research employs a descriptive qualitative approach with a case study method. The research was conducted in Bandung Regency, West Java Province, with 5 informants who were songbird breeders selected through purposive sampling. Data collection techniques included observation, in-depth interviews, and documentation. Data analysis utilized SWOT analysis complemented by IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation) matrices, as well as the Business Model Canvas (BMC). The results showed that the total IFE score was 2.91 and the total EFE score was 2.81, indicating that the internal and external positions of the business are in the moderate category. Based on the SWOT diagram coordinates, the coordinate point was (1.47 ; 1.17), placing the business in Quadrant I (Aggressive/Growth Oriented Strategy). The main strength factor was superior bloodline breeding stock (0.60), while the main weakness was the absence of financial record-keeping (0.20). The main opportunity factor was the trend of bird-keeping hobbies (0.60), while the main threat was business competition (0.28). The Business Model Canvas mapping revealed that the business already has nine integrated BMC elements, yet improvements are still needed in digital technology utilization for marketing and operational cost efficiency. Recommended strategies include participating in bird contests, utilizing online platforms, joining bird enthusiast communities, developing financial record-keeping, creating social media accounts, seeking alternative feed suppliers, and establishing price standards. The conclusion of this study is that the songbird breeding business in Bandung Regency has good potential for development through aggressive strategies that leverage internal strengths to capture available external opportunities

PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN IJARAH TERHADAP PROFITABILITAS PADA KOPERASI KONSUMEN SYARIAH DI KOTA BUKITTINGGI DAN KABUPATEN AGAM

Fitri Yanti — 2026-07-29

This study is motivated by the importance of Islamic financing management in improving the profitability of Sharia Consumer Cooperatives. Murabahah and ijarah financing are the most widely implemented contracts; however, their contributions to profitability remain inconsistent. This study aims to examine the effect of murabahah and ijarah financing on the profitability of Sharia Consumer Cooperatives in Bukittinggi City and Agam Regency. The research employed a quantitative approach with a causal associative design. Secondary data were collected from the annual financial statements of six Sharia Consumer Cooperatives during the 2020–2024 period, selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination analysis. The results indicate that, partially, murabahah financing has a positive and significant effect on profitability, while ijarah financing has no significant effect. Simultaneously, murabahah and ijarah financing significantly influence profitability, with a coefficient of determination of 44.0%. It can be concluded that murabahah financing is the dominant factor contributing to cooperative profitability, whereas the optimization of ijarah financing is still needed to further improve the financial performance of Sharia Consumer Cooperatives

PENGARUH SERTIFIKASI HALAL, KEPERCAYAAN KONSUMEN, DAN KUALITAS INFORMASI DIGITAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK HALAL DI E-COMMERCE PADA MAHASISWA FAKULTAS KEDOKTERAN UNIVERSITAS ABDURRAB PEKANBARU

Endah Wahyuningsih — 2026-07-18

Abstract. The growth of e-commerce has transformed consumer behavior regarding the purchase of halal products; consequently, halal certification, consumer trust, and digital information quality have become critical factors influencing purchasing decisions. This study aims to analyse consumer perceptions of these three factors in the context of purchasing halal products via e- commerce. A quantitative approach was employed, utilizing, asurvey method involving 114 respondents who had previously purchased halal products online. Data were collected using a five-point Likert scale questionnaire and analyzed through descriptive statistics.

The results indicate that all variables fell into the “very high” category. The halal certification variable achieved the highest mean score at 4,63 (92,54%), followed by purchasing decision at 4,36 (87,11%), digital information quality at 4,25 (84,96%), and cosumer trust at 4,20 (84,04%). These findings demonstrate that consumers hold highly positive perceptions regarding the presence of halal certifikatin, the quality of digital information, and the level of trust involved in e-commerce transactions. Halal certification received the highestrating, indicating that the guarantee of halal status is a primary consideration when purchasing halal products online. However, as the current findings are descriptive in nature, they do not explain the causal relationships between the variables. Therefore, further research utilizing inferential analysis is required to empirically examine the influence of halal certification, consumer trust, and digital information quality on puchasing decisions.

PENGARUH TOTAL ASSET TURNOVER, OPERATING EXPENSE RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Siti Samsiah — 2026-07-18

Penelitian ini bertujuan untuk menganalisis pengaruh Total Asset Turnover (TATO), Operating Expense Ratio (OER), dan Debt to Equity Ratio (DER) terhadap Return on Assets (ROA) pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri atas 27 perusahaan selama periode 2021–2025 dengan total 135 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa TATO berpengaruh positif dan signifikan terhadap ROA (β = 0,302; sig 0,000), yang mengindikasikan bahwa semakin efisien perusahaan dalam memanfaatkan asetnya, semakin tinggi tingkat profitabilitas yang dihasilkan. Sebaliknya, OER memiliki pengaruh negatif terhadap ROA (β = -0,219; sig 0,005), yang menunjukkan bahwa peningkatan beban operasional dapat menekan kinerja profitabilitas perusahaan. Selain itu, DER berpengaruh negatif dan signifikan terhadap ROA (β = -0,264; sig 0,001), yang mengindikasikan bahwa tingkat leverage yang tinggi cenderung menurunkan profitabilitas perusahaan. Nilai koefisien determinasi (R²) sebesar 0,236 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 23,6% variasi profitabilitas. Temuan ini menegaskan bahwa efisiensi pemanfaatan aset, pengendalian biaya operasional, dan pengelolaan struktur modal merupakan faktor penting dalam meningkatkan profitabilitas perusahaan. Oleh karena itu, manajemen perlu memprioritaskan strategi peningkatan efisiensi operasional dan optimalisasi struktur modal untuk mendukung kinerja keuangan yang berkelanjutan.