UPI YPTK Journal of Business and Economics

Analysis of Digital-Based Development Strategies for Fisheries MSMEs: An Islamic Economic Perspective (Case Study of Sibolga City)

Nur Aisyah Tanjung, Muhammad Syahbudi, Aqwa Naser Daulay — Wed, 30 Sep 2026 00:00:00 +0700

his study aims to analyze strategies for developing fisheries-based MSMEs through digitalization from an Islamic Economics perspective in Pasar Belakang District, Sibolga City. A qualitative descriptive approach was employed. Primary data were collected through interviews with key informants representing the three elements of the Triple Helix: academia, represented by Titieu Keumala Sukandar, M.Si.; MSME business actors, represented by Bestian; and government, represented by Gomgom Parulian Hutagalung, S.Pi. Secondary data were obtained from the Ministry of Marine Affairs and Fisheries and the Central Statistics Agency of Sibolga City. Data were analyzed using the SOAR (Strengths, Opportunities, Aspirations, Results) framework integrated with the Resource-Based View (RBV), supported by IFEM and EFEM matrices. The IFEM analysis produced a total score of 3.8310, consisting of Strengths (1.8029) and Opportunities (2.0281), while the EFEM analysis generated a total score of 3.9067, comprising Aspirations (1.9879) and Results (1.9188). The dominance of Opportunities and Aspirations led to the prioritization of the OA strategy. The main strategy emphasizes optimizing riba-free digital payment (e-payment) transactions through strengthening digital literacy and developing human resources with integrity and Islamic ethical values. From an Islamic Economics perspective, this Triple Helix-based strategy reflects the principle of ta'awun and supports ethical muamalah to achieve maslahah and falah for coastal communities.

Keywords: Fisheries MSMEs, Digital Economy, SOAR, Triple Helix, Islamic Economics

Effects of Tax Collection, Digitalization, and Service Quality on Motor Vehicle Taxpayer Compliance in Padang Sidempuan

Nur Asiyah Jamil Rangkuti, Muhammad Lathief Ilhamy Nasution, Nurwani — Wed, 30 Sep 2026 00:00:00 +0700

Abstract

This study aims to analyze the effects of the tax collection system, digitalization of tax services, and service quality on motor vehicle taxpayer compliance in Padangsidimpuan City. Motor Vehicle Tax is an important source of Local Own-Source Revenue; however, taxpayer compliance remains a challenge. This study employs a quantitative approach with an explanatory research design. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that the tax collection system has a positive and significant effect on taxpayer compliance (β = 0.153; p = 0.047). Digitalization of tax services also has a positive and significant effect (β = 0.488; p < 0.001) and represents the strongest relationship in the model. Service quality likewise has a positive and significant effect (β = 0.380; p < 0.001). Together, the three variables explain 72.4% of the variance in taxpayer compliance. These findings emphasize the importance of continuously strengthening tax administration and digital services.

Keywords: Tax Collection System; Tax Service Digitalization; Service Quality; Taxpayer Compliance

Digital Transformation and Service Innovation Effects on Mobile Application Usage Through Customer Satisfaction at Prudential Syariah

Hayathun Maira, Nurbaiti, Purnama Ramadani — Wed, 30 Sep 2026 00:00:00 +0700

This study aims to analyze the effect of digital transformation and service innovation on mobile application usage in Islamic insurance through customer satisfaction in Medan City. This research employed a quantitative approach using a survey method involving 100 Prudential Syariah customers selected through purposive sampling. Data were collected using questionnaires and analyzed using SPSS through validity, reliability, classical assumption tests, path analysis, t-test, coefficient of determination (R²), and Sobel test. The results indicate that digital transformation and service innovation have a positive and significant effect on customer satisfaction. Furthermore, digital transformation, service innovation, and customer satisfaction also have a positive and significant effect on mobile application usage. The Sobel test confirms that customer satisfaction mediates the relationship between digital transformation, service innovation, and mobile application usage. In conclusion, improving digital transformation and service innovation can enhance customer satisfaction and encourage sustainable use of mobile applications. Therefore, Islamic insurance companies are recommended to continuously develop innovative, secure, and user-friendly digital services to improve customer experience and loyalty.

The Effect Of Social Presence And Scarcity On Impulsive Buying With Pleasure As An Intervening Variable In The Tiktok Live E-Commerce Application

Najwa Aulia Putri, Atika, Imam El Islamy — Wed, 30 Sep 2026 00:00:00 +0700

The expansion of live-streaming commerce features, particularly TikTok Live, has reshaped the digital shopping environment and contributed to the emergence of spontaneous online purchasing. This research examines the effects of social presence and scarcity on impulse buying by placing pleasure as an intervening variable among TikTok Live e-commerce users in Medan. A quantitative survey design was applied to 100 Generation Z respondents aged 20–24 years who were selected through purposive sampling. The data were processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that social presence positively and significantly affects both pleasure and impulse buying. Scarcity also has a positive and significant effect on pleasure, whereas its direct effect on impulse buying is not significant. Pleasure, in turn, has a positive and significant effect on impulse buying and mediates the relationship between social presence and impulse buying. In addition, pleasure serves as a full mediator in the relationship between scarcity and impulse buying. The findings suggest that sellers can strengthen spontaneous purchasing by improving social interaction and developing scarcity-based strategies that are accompanied by an enjoyable emotional experience.

Standard Cost Analysis as a Tool for Production Cost Planning and Control at the Fried Chicken Smile MSME

Friti Sintiya Silva, Laylan Syafina, Wahyu Syarvina — Wed, 30 Sep 2026 00:00:00 +0700

MSMEs play a vital role in the Indonesian economy; however, many have yet to optimally implement standard costing, leading to difficulties in planning and controlling production costs. This situation is evident at Fried Smile Chicken, an MSME that continues to experience variances between standard and actual costs. This study aims to analyze the application of standard costing as a tool for planning and controlling production costs at Fried Smile Chicken and to identify the variances between standard and actual costs. A qualitative descriptive approach was employed. Data were gathered through interviews, observation, and documentation, covering raw material costs, direct labor costs, and factory overhead costs. Analysis was conducted by comparing standard and actual costs using the single-variance analysis method. The results indicate a favorable variance of Rp2,017,650 for raw material costs, whereas cooking oil costs showed an unfavorable variance of Rp131,250. Direct labor costs exhibited an unfavorable variance of Rp999,840 due to employee bonuses. Meanwhile, factory overhead costs showed no variance, as the standard and actual costs were identical at Rp13,481,666. This study focuses on the implementation of standard costing for both planning and controlling production costs within a fast-food MSME—specifically Fried Smile Chicken—and examines the formulation and evaluation of standard costs as a basis for identifying variances and making managerial decisions.