https://ejournal.unida.gontor.ac.id/index.php/IBMJ/issue/feed Islamic Business and Management Journal 2026-02-01T10:59:03+08:00 Bagas ibmj@unida.gontor.ac.id Open Journal Systems <p><strong>📢 Important Announcement</strong></p> <p><em><strong>Dear authors, readers, and partners of IBMJ, we would like to inform you that the official website IBMJ Journal has moved to a new address.</strong></em></p> <p><em><strong>🔗 New address</strong></em>: <a href="https://ibmj.journal.unida.gontor.ac.id/">https://ibmj.journal.unida.gontor.ac.id/</a></p> <p><strong>Islamic Business and Management Journal (IBMJ) (P-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1526182707">2622-6316</a> | E-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1526183649">2622-6324)</a></strong> is a semiannual journal published by University of Darussalam Gontor. IBMJ have collaborated with <strong><a href="https://drive.google.com/file/d/1QILmkB7q0N_n3pIFa_moVYGuShpYZcn3/view?usp=sharing">Forum Pengelola Jurnal Manajemen</a></strong>, <a href="https://drive.google.com/drive/folders/1VZTnJKxsHZG0LUdli_9mFgLtVokYSjDP?usp=sharing"><strong>Komite Nasional Ekonomi dan Keuangan Syariah</strong></a>, <strong><a href="https://drive.google.com/file/d/1mdAqqOuIufAg9tjVWMG9sp75ObzWxue-/view?usp=sharing">World Academy of Islamic Management (WAIM) Malaysia</a></strong> and in line with the objective of the University, the journal is committed to promoting and developing contemporary issues in Business and Islamic management. In the broadest sense, in order to keep scholars on research in the area of management. The editorial board welcomes original submissions in several fields:<br />1. Islamic Finance<br />2. Islamic Human Resource Management<br />3. Islamic Marketing<br /><br />IBMJ is currently indexed by <a href="https://issn.brin.go.id/terbit?search=Islamic%20Business%20and%20Management%20Journal%20gontor"><strong>ISSN BRIN</strong></a>, <strong><a title="Google Scholar" href="https://scholar.google.com/citations?hl=en&amp;user=A92oT-AAAAAJ&amp;view_op=list_works&amp;sortby=pubdate" target="_blank" rel="noopener">Google Scholar</a></strong>, <strong><a href="https://garuda.kemdikbud.go.id/journal/view/34056?issue=Vol.%206%20No.%202%20(2023):%20IBMJ%20|%20December">Garuda</a></strong> , <strong><a href="https://sinta.kemdikbud.go.id/journals?q=ibmj">Sinta 4</a></strong> and other indexes in the future. </p> <p>Authors are welcome to publish research results and other articles by English in the IBMJ by following the existing the <strong><a href="https://docs.google.com/document/d/1IUyiGEszN6fMqJjNZhdt-UxdHP14H378/edit?usp=drive_link&amp;ouid=115047706002286042294&amp;rtpof=true&amp;sd=true">format guidelines</a></strong>. This journal routinely publishes articles twice a year every June and December.</p> <p><strong>Announcements</strong></p> <p><strong>CALL FOR PAPERS</strong><br />Volume 8 Issue 2 - December 2025</p> <p>Invites Research Articles in All Categories of Islamic Business and Management Journal.</p> <p>For online submission in https://ejournal.unida.gontor.ac.id/index.php/IBMJ/about/submissions <br />Information Contact : Bagas Bambang Pamujo: 0851-5693-0963</p> https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15088 Product Quality and Promotion on Purchase Decisions of Local Skincare: A Case Study of The Originote Consumers in Kelapa Dua, Depok 2025-09-16T19:21:31+08:00 Alexander alexanderwork230104@gmail.com Anshori anshor230580@gmail.com <p>This study aims to examine the influence of product quality and promotion on purchase decisions for The Originote local skincare products among consumers in Kelapa Dua, Depok. The research is motivated by the growing competition in the skincare industry and the shift in consumer behavior toward more selective purchasing decisions. A quantitative approach was employed using a survey method, with questionnaires distributed to 137 respondents. Multiple linear regression analysis was applied to test both partial and simultaneous effects of the independent variables (product quality and promotion) on the dependent variable (purchase decision). The findings reveal that both product quality and promotion have a positive and significant impact on purchase decisions, individually and collectively. These results suggest that companies should prioritize improving product quality and implementing targeted promotional strategies to sustain and enhance consumer buying interest</p> 2025-12-13T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15149 Generation Z Loyalty to Islamic Banks: The Roles of Islamic Financial Literacy and Religiosity 2025-10-05T11:38:02+08:00 Danik Choiriyah Purnomo danik.purnomo@student.uinponorogo.ac.id Amin Wahyudi aminwahyudi@uinponorogo.ac.id <p>This study aims to analyze the influence of Islamic financial literacy and religiosity on Generation Z's loyalty to Islamic banks using the Theory of Planned Behavior (TPB) framework. The phenomenon of low Islamic financial literacy and inclusion in Indonesia, as indicated by the 2024 Financial Services Authority survey with an Islamic literacy index of 39.11% and Islamic inclusion of 12.88%, is an important background to this study. Customer loyalty, especially among Generation Z, is considered strategic because this generation is the largest demographic group born and raised in the digital era with extensive access to information. This study uses a quantitative method with a population of Generation Z users of Islamic banks. The sampling technique used is non-probability sampling with a purposive sampling approach, and the number of samples is determined to be 100 respondents using the Lemeshow formula. The research instrument is a questionnaire compiled based on indicators of Islamic financial literacy, religiosity, and customer loyalty.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15257 Implementation Of Video And Influencer Marketing Strategies To Improve The Competitiveness Of Msmes: A Case Study Of Msmes In Manado City 2025-11-15T12:18:44+08:00 Mei Hastuti chimyycann@gmail.com Kharies Dwi Manossoh Purnomo khariespurnomo@gmail.com Delvin Thania Mamuko kidleaderplayroom@gmail.com Olvien Monolimay tofuucan@gmail.com <p>This study analyzes the application of video marketing and influencer marketing strategies in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Manado City. The increasing importance of digital technology in expanding market reach and strengthening brand awareness makes these strategies promising alternatives for MSMEs to compete in the global market. This research aims to examine the influence of video and influencer marketing on brand awareness, sales, and competitiveness of MSMEs, as well as to identify challenges encountered in their implementation. The study employs a quantitative research approach with data collected through surveys distributed to MSME owners and managers in Manado City. The findings reveal that both video marketing and influencer marketing have a positive and significant impact on MSME competitiveness, primarily through improved visibility, customer engagement, and brand recognition. However, limitations in digital literacy and marketing budget remain challenges in optimizing these strategies. The study concludes that effective utilization of digital marketing tools, particularly video content and influencer collaborations, can substantially strengthen the market position of MSMEs in the digital era.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15351 Systematic Literature Review (SLR): Exploring Theories, Methods, Contexts, and Measurement in Brand Equity Studies 2025-11-13T10:38:30+08:00 Dhika Amalia dhika.amalia@student.uns.ac.id <p>This study is a <em>Systematic Literature Review (SLR) </em>that aims to explore the development of theories, methods, contexts, and measurement approaches in <em>brand equity </em>studies during the period 2016–2025. This study responds to the need for a more adaptive and relevant brand equity measurement model amid digital transformation, globalization, and shifts in consumer behavior. Using the PRISMA protocol and analyzing 17 selected articles from reputable journals, this study identifies dominant trends in the use of theories such as Customer-Based Brand Equity (CBBE) and its integration with new approaches such as Firm-Based Brand Equity (FBBE), personal branding, and digital metrics. Methodologically, quantitative approaches still dominate, but are increasingly being combined with mixed methods to capture the complexity of cultural and industrial contexts. The synthesis results show that traditional brand equity dimensions such as awareness, association, perceived quality, and loyalty are still relevant, but have been expanded with new elements such as sustainability, social responsibility, and digital presence. This study also reveals research gaps related to cross-context validation and limitations in the generalizability of existing scales. As a contribution, this SLR offers an updated classification map of brand equity measurement approaches and recommendations for a more integrative, multidisciplinary, and contextual future research agenda.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15370 Social Demographic Determinants Of Sharia Investment Decisions: The Mediating Role Of Latent Behavioral Factors 2025-12-10T14:11:05+08:00 Mentari Fazrinnia mentarifazrinnia0106@gmail.com Hardiansyah dofi.nahawan@gmail.com <p>The growing public interest in Sharia-based investments in Indonesia has not been fully accompanied by an improvement in the quality of individual decision-making. This study aims to analyze the influence of socio-demographic factors—gender, age, income, occupation, asset ownership, and marital status—on Sharia investment decisions, by incorporating financial literacy, religious values, and trust in the Sharia financial system as mediating variables. A quantitative approach was employed, involving 343 respondents in DKI Jakarta through an online survey, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that all demographic factors significantly affect Sharia investment decisions, with income identified as the strongest determinant. All three mediating variables also demonstrate positive effects, with trust in the Sharia financial system emerging as the most dominant mediator. Overall, the combination of demographic factors and mediators explains 76.2% of the variance in investment decisions, indicating the strong role of cognitive, spiritual, and psychological dimensions in shaping Sharia investment behavior. These results highlight the importance of strengthening Sharia financial literacy, enhancing public trust, and reinforcing religious values to improve the quality of Sharia investment decision-making in Indonesia.</p> 2025-12-10T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15440 The Effects of Job Satisfaction and Work Motivation on Employee Performance in Indonesia’s Aquaculture Administration 2025-11-25T23:43:08+08:00 Faraz Nurfaizi farazalfaizi18@gmail.com <p>This study examines the effects of job satisfaction and work motivation on employee performance at the Secretariat of the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia. Job satisfaction is measured through four dimensions: salary, coworkers, supervisors, and the nature of work. Work motivation includes physiological needs, safety, social needs, esteem, and self-actualization. Using a quantitative survey design, data were collected from 55 employees selected through non-probability accidental sampling. The data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests, including normality, heteroscedasticity, and multicollinearity. The findings show that job satisfaction does not have a significant partial effect on employee performance, while work motivation has a significant partial effect. Simultaneously, both job satisfaction and work motivation significantly and positively influence employee performance. These results indicate that employee performance in this governmental context is driven more by internal motivational factors than by perceived job satisfaction. The study recommends prioritizing motivation-enhancing strategies in human resource management to improve organizational performance.</p> <p><em>Keywords :</em> job satisfaction, work motivation, employee performance, aquaculture administration, Indonesia.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15476 Wardah's Digital Marketing Strategy in Communicating Halal Product Value 2025-12-01T13:40:52+08:00 Prasetyo Adinugroho Adi prasetyo@unpak.ac.id <p>This study analyzes Wardah's digital marketing strategy in communicating halal product values through TikTok (@wardahofficial) and Instagram (@wardahbeauty) platforms, employing the 7P marketing mix framework adapted for Islamic context. Using a qualitative descriptive approach, data were collected via content analysis of 2025 posts, UGC observation, and news related to Rp271 billion revenue and 40% TWC market share. Findings reveal Wardah integrates sharia values (LPPOM-MUI/JAKIM certification), ethical aspects (niacinamide/blue light serum transparency), and emotional appeals (#HalalItuCantik) through viral tutorials, Muslimah influencers, and AI personalization, driving 12 million TikTok sales units. The strategy strengthens market dominance and Gen Z Muslimah loyalty, with recommendations for global omnichannel optimization.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15562 Revitalizing Mapalus as a Social Ecosystem Model in Improving Family Food Security to Prevent Stunting 2025-12-12T16:33:31+08:00 Grace Merry Ariane Dengah ghedengah@gmail.com Arianto Kadir kadirarianto65@gmail.com Patricia Jeaneth Cyntia Kojongian pjckchia@gmail.com <p>The stunting phenomenon remains a crucial issue in human resource development in Indonesia. In Minahasa, one form of local wisdom that has great potential is Mapalus, which reflects solidarity, social cohesion, and a network of mutual assistance in daily life, including in food management. The urgency of this research lies in the need to revitalize local social values as an alternative strategy in improving family food security, which plays an important role in preventing child stunting. Mapalus is believed to be able to become a social ecosystem medium that supports food distribution, resource exchange, and the formation of collectivity in meeting family nutritional needs. The purpose of this study is to explore the dynamics and transformation of the Mapalus system in a contemporary context and to develop a community empowerment model based on local wisdom to support family food security and stunting prevention. This research uses a qualitative approach with a case study method. From the results of this study, it was found that community participation in Mapalus is still high among the older generation and families who are mostly farmers, but the younger generation tends to be less involved due to changes in lifestyles and migration to cities. Utilizing community yards and gardens provides diverse food sources, ensuring adequate nutrition for pregnant and breastfeeding women and toddlers. The expected outcome is a conceptual model for revitalizing Mapalus as a local social ecosystem to strengthen food security and prevent stunting. &nbsp;</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15667 Multi-Brand Awareness Strategy as a Resilience Capital Builder in Indonesia’s Cloud Kitchen Ecosystem: A Case Study of The Daily Company 2025-12-23T12:39:59+08:00 Binta Zahratul bintazahra03@gmail.com Muhammad Fajar Wahyudi Rahman muhammadrahman@unesa.ac.id Renny Sari Dewi rennydewi@unesa.ac.id Achmad Kautsar achmadkautsar@unesa.ac.id <p>This study examines how a multi-brand awareness strategy can shape resilience capital in the cloud kitchen ecosystem in Indonesia through a case study of The Daily Company (DailyCo), which manages more than nine virtual brands without cannibalization. Using a qualitative case study-based approach, data was obtained through in-depth interviews with central management and PICs of four selected sub-brands (DailyBox, BreadLife, Ayam Blenger PSP, and Nasi Tempong PNS). Thematic analysis shows that DailyCo implemented a brand awareness strategy based on strategic centralization (loose-tight structure) with sharp positioning differentiation from the planning stage, intensive utilization of TikTok Shop as the most cost-effective channel in 2025, and long-term influencer collaboration. This strategy successfully activated the six resilience capital clusters according to Rahman et al. (2024), namely human, psychological, social, health, technological, and economic capital, within the dynamic capabilities framework described by Teece et al. (2009). The findings demonstrate that multi-brand awareness is no longer merely a marketing function, but rather serves as a resilience capital multiplier that allows DailyCo to remain expansive (200+ outlets in 25 cities) with 100% internal funding amidst disruptions in delivery platform algorithms and intense digital competition. This research enriches the Indonesian cloud kitchen literature with the perspective that systematically integrated and differentiated brand awareness management is one of the strongest forms of resilience capital for multi-brand virtual restaurant operators in the digital culinary era.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15702 Evaluating the Effectiveness of the Bandung–Kawasaki Sister City Program in Advancing Circular Economy and Empowering MSMEs in Urban Sustainability Contexts 2025-12-31T21:43:59+08:00 Yuli Setiawan yulisetiawan@usni.ac.id Alessandro Kurniawan Ulung a.kurniawan.ulung@usni.ac.id Pradono Budi Saputro pradono.budi@usni.ac.id Sidiq Permana Yuliana sidikpermanayuliana8@gmail.com Deni denimnth19@gmail.com <p>Pembangunan berkelanjutan telah menjadi landasan utama dalam perumusan kebijakan global maupun nasional pasca ditetapkannya Agenda 2030 oleh Perserikatan Bangsa-Bangsa (PBB). Agenda ini merumuskan 17 Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) yang mengintegrasikan aspek ekonomi, sosial, dan lingkungan sebagai fondasi utama pembangunan jangka panjang (United Nations, 2015). Di antara tujuan-tujuan tersebut, SDG 8 tentang pekerjaan layak dan pertumbuhan ekonomi, serta SDG 12 tentang konsumsi dan produksi yang bertanggung jawab, menjadi fokus utama dalam pengembangan pendekatan ekonomi baru yang lebih inklusif dan berkelanjutan, termasuk pendekatan <em>ekonomi sirkular</em>.</p> <p>Ekonomi sirkular merupakan model pembangunan ekonomi yang menekankan siklus tertutup dari produksi dan konsumsi, yaitu dengan meminimalkan limbah, menggunakan kembali sumber daya, serta menciptakan nilai tambah dari limbah (Kirchherr et al., 2017). Model ini bertentangan dengan sistem ekonomi linear yang selama ini dominan, yang cenderung eksploitatif dan menghasilkan beban ekologis tinggi. Dalam konteks negara berkembang seperti Indonesia, penerapan ekonomi sirkular menjadi peluang strategis untuk mengurangi dampak lingkungan sekaligus mendorong efisiensi usaha, inovasi, dan pemberdayaan ekonomi lokal, khususnya di sektor usaha mikro, kecil, dan menengah (UMKM) (Ellen MacArthur Foundation, 2019).</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15746 Analysis of the Potential Application of the PDCA Method to Reduce Fuel Losses at Petrol Stations 2026-01-15T22:52:06+08:00 Ahmad Juan Revi Ramadhan reviiramadhann@gmail.com Suaibatul Aslamiyah suaibatul.aslamiyah@umg.ac.id <p>Fuel oil (BBM) losses are a problem that is often faced by energy distribution service units such as Fishermen's Public Fuel Filling Stations (SPBUN), especially related to the difference between physical stock and administrative records. This study aims to analyze the conditions and patterns of fuel losses and examine the potential application&nbsp; of the Plan–Do–Check-Act (PDCA) method as a sustainable improvement approach in reducing&nbsp; fuel losses at petrol stations. This study uses a qualitative approach with a case study design. Data was collected through field observations, semi-structured interviews, and analysis of operational documents related to the process of receiving and dispensing fuel. The results of the study show that&nbsp; fuel losses are influenced by several main factors, including human factors (operator accuracy and recording discipline), work methods (measurement and administration procedures that have not been optimally standardized), machinery or equipment (accuracy of dispensers and measuring instruments), and operational environmental factors. The implementation of the PDCA framework shows significant potential in improving operational processes through strengthening planning, implementation of controls, periodic evaluations, and standardization of work procedures. With the systematic implementation of PDCA, companies have the potential to reduce &nbsp;fuel losses, improve stock control accuracy, and improve operational efficiency in a sustainable manner. The findings of this study are expected to be a basis for consideration for management in optimizing the fuel stock control system and improving the operational performance of SPBUNs.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15770 Effective Management Training Strategies To Optimize The Performance Of Administrative Staff In The Digital Era 2026-02-01T10:59:03+08:00 Hayatul Maemunnah hayatulmaemunnah@unida.gontor.ac.id Eva Fauziah fauziaheva003@gmail.com <p>This research investigates the efficacy of management training strategies to enhance the performance of administrative staff in the digital era, using the ADDIE model which encompasses Analysis, Design, Development, Implementation, and Evaluation. The study identifies the growing need for digital competencies among administrative personnel and proposes a systematic framework to address these requirements. By integrating tailored training modules that align with the rapid technological advances, the research aims to optimize operational efficiency and staff engagement. Results indicates that well-designed, customized training significantly improves both efficiency and employee involvement. The findings underscore the importance of adaptive training strategies in equipping staff with the necessary digital skills to thrive in advertising dynamic technological landscape. This research contributes to the ongoing discussion about the critical role of continuous learning and development in the digital transformation of administrative functions.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15185 The Effect of Human Resource Competence on the Quality of Village Financial Reports in Malinau Hulu Village 2025-10-13T16:06:43+08:00 Gusti Mardiana nanaalika94@gmail.com Silvi Reni Cusyana nanaalika94@gmail.com Saiful Anwar nanaalika94@gmail.com <p>This research aims to analyze the understanding of Malinau Hulu Village officials in preparing village financial reports, focusing on their experience, grasp of regulations, competency challenges, and the contribution of Human Resources (HR) competency to report quality. Using a qualitative method, the study found that the officials' understanding is still varied; the Village Treasurer (Kaur Keuangan) and Village Secretary are relatively better, while other officials have limited knowledge. The main challenges encountered include issues with internal coordination, late reporting, and the completeness of transaction evidence. However, the pretest-posttest results proved a significant improvement in understanding after the village officials underwent training. In conclusion, HR competency contributes significantly to the quality of village financial reports. Therefore, it is recommended that the village implement a capacity-building strategy through routine training, technical assistance, and strengthened internal coordination to achieve financial management that is more transparent, accountable, and effective.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15350 Relationship Of Experiential Marketing, Brand Image, And Perceived Price To Repurchase Intention In Islamic Business Perspective 2025-11-24T12:48:27+08:00 Mustatina Dwi Lestari mustatinadwi82@gmail.com Dimas Pratomo dimaspratomo@radenintan.ac.id Zathu Restie Utamie zathu@radenintan.ac.id <p>This study aims to analyze the relationship of experiential marketing, brand image, and perceived price to repurchase intention of Apple smartphone products in the city of Bandar Lampung in the perspective of Islamic Business. This study uses a quantitative approach with survey methods. The sample was determined by Slovin formula to obtain 100 respondents selected through accidental sampling technique. Data were collected using Likert scale-based questionnaires and analyzed by multiple linear regression. The general findings of this study indicate that experiential marketing, brand image, and perceived price have a positive relationship with repurchase intention, with brand image being the dominant factor. The results of the study are expected to enrich the sharia-based marketing management literature and provide practical input for companies in designing marketing strategies according to Islamic Business Principles. The conclusion of this study confirms the importance of implementing marketing strategies oriented to consumer experience, brand image, and fair price perception to encourage consumer re-purchase intentions.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15363 The Influence of Job Insecurity and Career Development on Turnover Intention: The Mediating Role of Job Satisfaction 2025-11-17T18:30:29+08:00 Nabila Divania Aisyah aisyahnabila5521@gmail.com Eko Nur Fu’ad ekonfuad@unisnu.ac.id <p>This study aims to analyze the effectiveness of promotional marketing strategies in increasing student enrollment at SMK Bahari Cilegon Abadi. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, and documentation to obtain a comprehensive understanding of the school’s promotional activities. The findings reveal that the institution implements four main strategies: personal selling, through school visits (Road to School programs) to build relationships with junior high schools; mass selling, via brochures, banners, and social media advertising; sales marketing, emphasizing excellent service and a positive first impression for prospective students and parents; and public relations, by establishing partnerships with industries and community organizations. Additionally, digital platforms such as TikTok, YouTube, Instagram, Facebook, and the school’s official website play a crucial role in expanding the school’s visibility and reputation. Other supporting strategies include providing scholarships, organizing inter-school competitions, and showcasing student projects to attract new learners. The study concludes that an integrated and consistent promotional strategy combining both online and offline approaches significantly enhances public awareness, builds trust, and contributes to maintaining stable student enrollment levels at SMK Bahari Cilegon Abadi.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15378 The Influence Of Financial Literacy, Behavior Finance And Lifestyle On Financial Decision Making Of Generation-Z In Palopo City 2025-11-22T10:15:26+08:00 Satriani Samsa satrianisamsa056@gmail.com Goso goso@umpalopo.ac.Id Sri Wahyuny Mustafa wahyunilecturer@umpalopo.ac.Id <p>This study aims to determine the influence of financial literacy, financial behavior, and lifestyle on financial decision-making of Generation Z in Palopo City. The population in this study is Generation Z in Palopo City. With a sample of 100 respondents obtained from 33,253 people with a margin of error of 10% using the <em>Slovin formula</em>. The data collection technique used <em>Purposive Sampling</em>, namely samples selected based on certain criteria carried out by distributing questionnaires online via (Google Forms). Data analysis used SmartPLS statistical analysis. The results of this study indicate that financial literacy, financial behavior, and lifestyle have a significant positive effect on financial decision-making of Generation Z in Palopo City. All variable hypotheses are accepted and can be stated to have a positive and significant effect directly or indirectly. The implication of this study is that increasing financial literacy, good financial behavior, and a balanced lifestyle can improve Generation Z's ability to make the right financial decisions, thereby helping them achieve their desired financial goals and improve their financial well-being.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15464 The Influence of Financial Technology Payment, Financial Attitude, and Financial Knowledge on Financial Management Behavior in the Perspective of Islamic Business 2025-12-01T10:44:37+08:00 Aprilah Dwiyanti aprilahdwi@gmail.com Ahmad Habibi habibi@radenintan.ac.id Weny Rosilawati wenyrosilawati@radenintan.ac.id <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Aditya, D., &amp; Azmansyah. (2021). Pengaruh Pengetahuan Keuangan, Sikap Keuangan, dan Pendapatan terhadap Perilaku Keuangan pada Usaha Mikro Kecil dan Menengah di Kecamatan Marpoyan Damai Pekanbaru. Jurnal Ekonomi KIAT, 32(2). https://doi.org/10.25299/kiat.2021.vol32(2).8564</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Agustine, L., Widjaja, I., Studi, P., Fakultas, M., Tarumanagara, BU, &amp; Email, J. (2021). Pengaruh : Financial Attitude , Financial Knowledge Locus Of Control Terhadap Perilaku Manajemen. AKU AKU AKU (4), 1087–1097.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Aqilla Fatimah Azzahra, Isni Andriana, NDMS (2024). Al-Kharaj : Jurnal Ekonomi , Keuangan &amp; Bisnis Syariah Al-Kharaj : Jurnal Ekonomi , Keuangan &amp; Bisnis Syariah. 6, 2581–2592. https://doi.org/10.47467/alkharaj.v6i2.4727</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Belle, R., Manihuruk, R., &amp; Lubis, TA (2022). Analisis Pengaruh Financial Knowledge, Financial Attitude, Gaya Hidup Terhadap Financial Management Behavior Dengan Locus Of Control Sebagai Variabel Moderating Pada Perusahaan Daerah Air Minum ( Pdam ) Kota Jambi. 11(01), 38–50.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Izzah, F., &amp; Riyanto, FD (2022). Peran Financial Knowledge Dan Financial Attitude Terhadap Perilaku Pengelolaan Keuangan. JPEK (Jurnal Pendidikan Ekonomi Dan Kewirausahaan), 6(1), 148–156. https://doi.org/10.29408/jpek.v6i1.5551</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Layuksugi, AA, Riyadi, S., &amp; Nurdin, M. (2024). Poma Jurnal : Publish Of Management Volume 2 Nomor 1 , Juli 2024 Pengaruh Financial Technology Payment Dan Literasi Keuangan Universitas Kristen Indonesia Toraja ( Studi Empiris Pada Mahasiswa Manajemen ). Poma Jurnal Publikasi Manajemen, 2, 1–12.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Leatemia, SY, Sitanala, TF, Batkunde, AA, &amp; Gainau, PC (2023). Pengaruh Financial Technology Terhadap Kinerja Usaha Mikro Kecil dan Menengah (UMKM). Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 5(1), 271–280.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Meida, A., &amp; Kartini. (2023). Pengaruh Financial Knowledge, Financial Experience, dan Financial Attitude terhadap Financial Behavior pada Pemilik UMKM di Kota Kudus. Selekta Manajemen: Jurnal Mahasiswa Bisnis &amp; Manajemen, 02(02), 181–199. https://journal.uii.ac.id/selma/index</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Murty, WOS, Sarita, B., Saleh, S., Nurwati, &amp; Masri, WHM (2024). Pengaruh Financial Literacy, Fintech Payment, Dan Locus Of Control Terhadap Perilaku Pengelolaan Keuangan Pada Theory of Planned Behavior (TPB). 16(2), 124–136.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Nabila Shafarana Nugrohoa, BP (2022). Pengaruh Financial Knowledge, Financial Skills, dan Income Terhadap Financial Management Behavior Generasi Z. Jurnal Ilmu Manajemen, 01(01), 189–207. https://journal.uii.ac.id/selma/index</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Parham, N., Tiko, JA, &amp; Linawati, N. (2022). Pengaruh Financial Knowledge, Financial Attitude, dan Financial Management Terhadap Kepuasan Finansial Masyarakat Lumajang. Sanskara Manajemen Dan Bisnis, 1(1), 8–15.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Pramedi, AD, &amp; Haryono, NA (2021). Pengaruh Financial Literacy, Financial Knowledge, Financial Attitude, Income dan Financial Self Efficacy terhadap Perilaku Pengelolaan Keuangan Entrepreneur Lulusan Perguruan Tinggi di Surabaya. Jurnal Ilmu Manajemen, 9(2), 572. https://doi.org/10.26740/jim.v9n2.p572-586</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Ramadhantie, SL, &amp; Lasmanah. (2022). Pengaruh Financial Knowledge dan Financial Attitude Terhadap Perilaku Pengelolaan Keuangan. Seri Konferensi Bandung: Bisnis dan Manajemen, 2(1), 78–91. https://doi.org/10.29313/bcsbm.v2i1.422</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Siska Atmaningrum, Dwi Sunu Kanto, ZK (2021). Keputusan Investasi: Hasil Pengetahuan,. 4(1), 100–112. https://doi.org/10.31014/aior.1992.04.01.324</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Sugiyono. (2018). Sugiyono Metode Penelitian Kuantitatif Kualitatif. Metode Penelitian Kuantitatif Kualitatif.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Sugiyono, PD (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&amp;D. Dalam M.Dr.Ir. Sutopo. S.Pd (Ed.), Sustainability (Swiss) (cetakan ke, Vol. 11, Issue 1). ALFABETA.</span></span></p> <p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Sukma, AP, Hamidah, &amp; Kurnianti, D. (2022). Pengaruh Financial Attitude, Financial Knowledge, dan Income terhadap Financial Management Behavior dengan Locus of Control sebagai Variabel Intervening. Jurnal Bisnis, Manajemen, Dan Keuangan, 33(1), 1–12.</span></span></p> 2025-12-18T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15491 The Effect Of Return On Assets, Tax Planning, And Leverage On Profit Management Based On Sharia Accounting Principles 2025-12-04T00:26:53+08:00 Bagas Prinanda bagasprinanda1@gmail.com Mardhiyah Hayati mardiyah.hayati@radenintan.ac.id Yulistia Devi yulistiadevi@radenintan.ac.id Ghina Ulfah Saefurrohman ghinaulfah@radenintan.ac.id <p>This study aims to examine the effects of return on assets, tax planning, and leverage on earnings management from a Sharia accounting perspective. The study employs a quantitative approach using secondary data in the form of annual reports of manufacturing companies listed on the ISSI for the 2021–2024 period. A total of 23 companies were selected as samples through purposive sampling, and the data were analyzed using EViews 12. The results show that ROA and leverage have a positive and significant effect on earnings management practices, while tax planning does not have a significant effect. Simultaneously, these three variables have a significant effect on earnings management, confirming that a company's financial condition can encourage management to manipulate reported earnings. From a Sharia accounting perspective, manipulative actions in financial statements, even if still within accounting standards, are considered unethical when conducted to benefit one party at the expense of another.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/83-87 Maritime Environmental Control from the Perspective of the Shipping Law of 2008 and Environmental Protection 2025-12-15T16:49:03+08:00 Joseph Hezkia josephrengga@gmail.com Azhar Ariansyah Anshar azharariansyahansar@gmail.com Renal Edlin Okviandy renaleokviandy@gmail.com Haryadi Wijaya haryadi.wijaya.hw@gmail.com <p>Maritime environmental management is a crucial aspect in achieving sustainable marine development in Indonesia. Shipping activities and other maritime operations have a significant potential to cause marine pollution, which can threaten ecosystems and the sustainability of natural resources. This article aims to analyze the regulatory framework for maritime environmental management based on Law Number 17 of 2008 concerning Shipping and Law Number 32 of 2009 concerning Environmental Protection and Management. The research method employed is normative juridical with a legislative and conceptual approach. The study finds that both laws are interconnected in regulating legal responsibility for marine pollution; however, there are still overlapping norms and weaknesses in implementation, particularly regarding law enforcement and inter-agency coordination. Therefore, regulatory harmonization and institutional strengthening are necessary to enhance the effectiveness of maritime environmental management in Indonesia.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15701 Culinary Innovation Based on Local Wisdom: Development of Lemadang Fish Skin Chips (Coryphaena hippurus) in the Context of the Creative Economy 2025-12-31T21:36:04+08:00 Yuli Setiawan yulisetiawan@usni.ac.id Helen Olivia helenolivia@usni.ac.id Hery Prasetya herianov@gmail.com Muhammad Aldi Mauladi aldimauladi29@gmail.com Nursyaefulloh nursyaefulloh600@gmail.com <p><em>This study explores the potential of Mahi-mahi (Coryphaena hippurus) fish skin as a value-added snack product in the form of vacuum-fried chips. Laboratory analyses conducted at the Department of Food Technology, Faculty of Agricultural Technology, IPB University, assessed the nutritional composition using standard proximate analysis (AOAC), revealing high protein and low-fat content. Three flavor variants—Original, Spicy, and Spicy Kaffir Lime—were developed and evaluated through sensory testing with 30 panelists using a 5-point hedonic scale. Market acceptance was further examined via a survey of 100 respondents, assessing demographic profiles, flavor preferences, purchasing channels, and promotional strategies. Qualitative data from interviews with SME practitioners, fisheries authorities, academic experts, and consumers were integrated to provide a comprehensive market and production feasibility analysis. Results indicate that Spicy flavor received the highest sensory scores and consumer preference, with offline retail channels showing the greatest purchase potential. SWOT analysis identified strengths in nutritional value and product uniqueness, opportunities in health-conscious and specialty markets, weaknesses in seasonal raw material supply, and threats from competition and supply chain instability. The study concludes that successful commercialization will require integrated strategies combining supply chain management, quality assurance, targeted promotion, and institutional collaboration.</em></p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15718 Understanding Flexing as an Engagement Strategy: A Study of Gen Z’s Perception of Hedonic Content on Social Media 2026-01-05T17:47:48+08:00 Yurilla Endah Muliatie yurillaendah@uwp.ac.id Nurleila Jum’ati nurleila@uwp.ac.id Sri Suprapti srisuprapti@uwp.ac.id <p>This study explores how Generation Z perceives <em>flexing</em>—the display of luxury or achievement—as a hedonic communication strategy on social media, contrasting it with educational content in shaping user engagement. Using a qualitative exploratory design, data were collected through in-depth interviews, digital observations, and documentation from Instagram and TikTok accounts that consistently produce either flexing or educational content. Thematic analysis following Braun &amp; Clarke (2006) framework revealed distinct engagement patterns between the two content types. Flexing attracts rapid attention through emotionally charged visuals, resulting in high but superficial engagement such as likes and brief comments. Conversely, educational content generates cognitively deeper engagement characterized by shares, saves, and reflective comments. Although the Customer Engagement Rate (CER) difference between flexing (7.2%) and educational content (6.8%) is minimal, qualitative findings demonstrate that flexing fosters “wide but shallow” engagement, while educational content encourages “narrow but meaningful” interaction. These results indicate that visual appeal drives immediate visibility, whereas informational value sustains long-term audience involvement. The study offers insights for digital creators seeking to balance hedonic appeal with substantive value to optimize both attention and lasting engagement.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15761 Bitcoin (Via Wbtc) As Collateral In Overcollateralized Defi Lending On Aave: Risk Metrics, Liquidation Dynamics, And A Maqasid Al-Shariah Evaluation 2026-01-26T10:23:26+08:00 Muhammad Dzulhilmi Yazid muhammaddzulhilmiyazid@gmail.com Muhammad Adhitya Whardana adhityawardhana@umkudus.ac.id Nurani Puspa Ningrum nuranipuspa@umkudus.ac.id <p>This study examines the use of Bitcoin exposure, represented by Wrapped Bitcoin (WBTC), as collateral in overcollateralized borrowing on the Aave decentralized finance (DeFi) lending protocol. Using qualitative document analysis of protocol documentation, governance materials, and risk-parameter methodologies, the paper (i) maps Aave’s collateralized-debt mechanics, (ii) reconstructs the core risk metrics that govern leverage and liquidation (loan-to-value, liquidation threshold, and health factor), and (iii) evaluates the arrangement through a Maqasid al-Shariah and fiqh mu‘amalah lens. A scenario-based calculation illustrates how a borrower posting 1 WBTC faces rapid liquidation risk under plausible price declines, even when the position initially respects the maximum LTV. At the system level, explicit parameters, transparency, and overcollateralization can be interpreted as protective features for pool solvency and collective wealth. However, at the individual level the combination of interest-bearing debt, high volatility, automatic liquidation, and liquidation incentives can concentrate risk on borrowers, raising substantive concerns related to riba-like returns, severe gharar from uncertain total obligations, maysir-like behavior in leveraged speculation, and distributive justice. The paper concludes that Aave’s WBTC-collateralized borrowing achieves wealth protection only partially and tends to privilege structurally stronger parties, while proposing maqasid-oriented design directions for more risk-sharing and ethically aligned DeFi models.</p> 2025-12-30T00:00:00+08:00 Copyright (c) 2025 IBMJ https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15108 The Role of Good Corporate Governance Mechanisms in Enhancing Earnings Quality of Islamic Commercial Banks in Indonesia: A Panel Data Analysis 2025-10-30T09:36:13+08:00 Ahmad Suminto Suminto ahmadsuminto08@gmail.com Miftahul Huda Huda miftahulhuda@unida.gontor.ac.id Agus Eko Sujianto Agus agusekosujianto@gmail.com Nabilla Orchidea Syarifah Orchida nabilaorchida@gmail.com <p>This study aims to see the effect of Good Corporate Governance on earnings quality. This research is a quantitative study with a descriptive correlational approach. The population used in this study consists of Islamic Commercial Banks that are actively operating in Indonesia within the 5 years from 2019 to 2023, with a sample of 10 Islamic Commercial Banks selected using a purposive sampling technique. The data used is secondary data, namely, data obtained from annual reports published by each bank. Hypothesis testing was conducted using panel data regression analysis with EViews 12. The independent variables used in this study are the Independent Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee, which are examined in relation to Good Corporate Governance and earnings quality as the dependent variables. The results of this study indicate that, partially, the variables of the Independent Board of Commissioners and the Board of Directors have a positive and significant effect on earnings quality, while the Sharia Supervisory Board and Audit Committee do not significantly affect earnings quality. Simultaneously, the Good Corporate Governance variable has a significant positive effect on earnings quality.</p> 2025-11-14T00:00:00+08:00 Copyright (c) 2025 IBMJ