Jurnal Istiqro

PENGARUH KOMPETENSI, PROGRAM DIKLAT, DAN MOTIVASI KERJA TERHADAP PENINGKATAN KINERJA KARYAWAN PT. BPR NUR SEMESTA INDAH KABUPATEN JEMBER

Fauzan Muttaqien, Novy Fitria, Via Lailatur Rizki, Imam Abrori — Thu, 31 Jul 2025 00:00:00 +0700

This study aims to analyze the influence of competence, training programs, and work motivation on employee performance at PT. BPR Nur Semesta Indah, Jember Regency. This type of research is quantitative. The number of research samples is 50 respondents, namely, employees of PT. BPR Nur Semesta Indah, Jember Regency. Primary data collection through filling out questionnaires. The data analysis method is carried out using multiple linear regression analysis. Instrument testing uses normality test, multicollinearity test, and heteroscedasticity test, model feasibility test uses F-test, multiple determination coefficient, and hypothesis test uses t-test. The results of the study indicate that the Competence variable has a positive and significant effect on employee performance at PT. BPR Nur Semesta Indah, Jember Regency, the training program variable does not affect employee performance at PT. BPR Nur Semesta Indah, Jember Regency. Work motivation has a significant effect on employee performance at PT. BPR Nur Semesta Indah, Jember Regency.

PENGARUH KARAKTERISTIK INDIVIDU, KUALITAS KEHIDUPAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN PT. SERBUK JAYA ABADI

Via Lailatur Rizki, Siti Nur Azizatul Luthfiyah — Thu, 31 Jul 2025 00:00:00 +0700

This study aims to determine the effect of individual characteristics, quality of work life, and work facilities on employee performance of PT Serbuk Jaya Abadi in Lumajang City. Data collection was obtained through distributing questionnaires and interviews to respondents with the slovin sampling method, which 60 employees. The results of the data were processed using the analytical tool multiple linear regression. With the results of individual characteristics do not have a significant effect on employee performance. On the contrary, the quality of work life and work facilities have an effect on employee performance.

ANALISIS AKAD-AKAD PELENGKAP DALAM AKUNTANSI SYARIAH

Ilham Fahmi, Umu Rosyidah — Thu, 31 Jul 2025 00:00:00 +0700

This study aims to analyze the alignment between the legal substance of complementary contracts (kafalah, hawalah, rahn, wakalah, wadi'ah) in muamalah fiqh with their accounting treatment. Using a qualitative legal-normative method, this study comparatively analyzes fiqh literature, DSN-MUI fatwas, and Sharia Financial Accounting Standards Statements (PSAK). The results of the study indicate significant alignment, where Sharia PSAK consistently reflects the nature of contracts such as guarantees and mandates through off-balance sheet recording and service-based revenue recognition. The main implication is the need to expand more substantive qualitative.

PENGARUH DIGITAL EKONOMI TERHADAP PERTUMBUHAN EKONOMI DI NEGARA BERKEMBANG

M. Anwar Rifa’i, Nandang Syamsul Arifin — Thu, 31 Jul 2025 00:00:00 +0700

The digital economy has become a key factor influencing global economic growth, particularly in developing countries. Enhanced access to digital technology offers these countries opportunities to increase productivity and competitiveness in the global market. This study aims to analyze the impact of the digital economy on economic growth in developing countries, focusing on digital infrastructure, contributions to Gross Domestic Product (GDP), job creation, and the challenges faced. This research employs a literature review method, analyzing seven scholarly articles on the digital economy to identify major trends and causality patterns. The findings indicate that the digital economy significantly contributes to GDP, boosts productivity, and expands market access for small and medium enterprises (SMEs). Adequate digital infrastructure and supportive policies are essential to maximize the benefits of the digital economy. However, this study also identifies challenges such as the digital divide and cybersecurity risks, which may hinder equitable benefit distribution. The implications highlight the importance of digital infrastructure investments and inclusive policies to support a sustainable digital economy in developing countries.

PERAN WAKAF PRODUKTIF DALAM PEREKONOMIAN

Thu, 31 Jul 2025 00:00:00 +0700

A healthy economy is the desire of every country, especially Indonesia. However, the ever-increasing number of poor people is a common global problem. Waqf is an Islamic instrument that can address socio-economic issues. Proper management of productive waqf by a nadzir (manager) can develop the waqf and advance the community's economy. This study aims to identify and analyze the role of productive waqf in economic development. This study uses a qualitative research method with a literature review approach. This research is based on books, journals, articles, information, and other sources relevant to the discussion topic. This study suggests that productive waqf, managed well by a nadzir, can increase waqf productivity. Thus, waqf funds can be used to improve the community's standard of living and create sustainable businesses that can improve the welfare of the community.

PENGARUH RASIO SOLVABILITAS, RASIO LIKUIDITAS, DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024

Risna Nur Ainia, Siti Rifqiyatul Muttafiyah, Ika Wulandari — Thu, 31 Jul 2025 00:00:00 +0700

The value of a company is often regarded as a key indicator that influences investors’ decisions in making investments. This study aims to analyze the impact of solvency, liquidity, and profitability on the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research employs a quantitative approach with an associative method. The sample was taken using a census method, covering all pharmaceutical subsector companies listed on the IDX over the three-year period, resulting in a total of 30 data points. The data used were secondary data obtained from the annual financial statements of the pharmaceutical companies, which were then processed and analyzed using SmartPLS version 4.0. The analysis results indicate that solvency has a positive but not significant effect on the company’s value, whereas liquidity and profitability have a positive and significant effect.

EKONOMI KREATIF: BENTUK USAHA PENINGKATKAN PENDAPATAN MASYARAKAT DALAM PERSPEKTIF EKONOMI SYARIAH DI KEMAYORAN BANGKALAN

A. Taufiq Buhari — Thu, 31 Jul 2025 00:00:00 +0700

This study discusses the development of a creative economy based on organic waste management in Kemayoran Village, Bangkalan, through TPS3R Rengkes Onggu. The creative economy is understood as a concept that integrates creativity, knowledge, and information to promote sustainable development, with creativity, invention, and innovation as its main pillars. Factors such as education, skills, experience, age, risk-taking ability, capital/inheritance, market conditions, and discrimination influence income levels. Waste management activities involve collection, sorting, shredding, fermentation using EM4, periodic stirring, grinding, and packaging into 3 kg compost bags. As a result, marketing that was initially limited has now expanded, enabling the production of 0.5–1 ton of compost per month with a turnover of approximately IDR 2,000,000 per sale, although challenges remain in maintaining income stability and management efficiency

PERTUMBUHAN EKONOMI DAN KUNJUNGAN WISATAWAN DALAM PARADIGMA PERSPEKTIF ISLAM

Ahmad Munib Syafa'at, Nur Anim Jauhariyah, Mahmudah — Wed, 30 Jul 2025 00:00:00 +0700

This study aims to describe the relationship between economic growth and tourist arrivals and to examine their interconnection from an Islamic perspective. Time-series data indicate that the development of the tourism sector in Banyuwangi Regency contributes to the dynamics of regional economic growth. Prior to the pandemic, both economic growth and tourist arrivals showed positive trends, whereas during the pandemic, both experienced a sharp decline and subsequently increased again during the recovery period. These findings align with the tourism-led growth theory, which posits that tourism serves as one of the main drivers of economic activity through income generation and job creation. From an Islamic perspective, economic activities and tourism development must be oriented toward maslahah, justice, and sustainability, and carried out in a halal, ethical manner that avoids harm. The results of this study demonstrate that strengthening the tourism sector can serve as a development instrument compatible with the principles of maq??id al-syar?’ah, implying that economic growth should be assessed not only in material terms but also in terms of broader social welfare and public benefit. Thus, the integration of economic growth, increased tourist arrivals, and Islamic values provides a conceptual foundation for sustainable and equitable tourism development