https://j-economics.my.id/index.php/home/issue/feed Jurnal Ekonomi dan Bisnis 2025-08-27T20:18:44+07:00 Entin Solihah adibaaishaamira@gmail.com Open Journal Systems <p>Jurnal Ekonomi dan Bisnis adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi dan bisnis.</p> https://j-economics.my.id/index.php/home/article/view/372 ANALISIS SEGMENTASI PASAR USAHA FURNITURE CV IRIAN’S INDAH DI TIMIKA 2025-08-08T20:31:16+07:00 Murlin Andaka kaharkahar588@gmail.com Muh. Sabir aslan@miteon.com <p><em>The purpose of this study is to determine how the market segmentation of CV Irian's Indah furniture business is carried out. The types of data used in this study are quantitative and qualitative data. The data collection techniques used are interviews, observation, and questionnaires. The analysis tool used in this study is factor analysis. Based on the analysis and discussion, it can be concluded that the crosstab analysis shows that the most dominant gender with geographical segmentation is female with geographical segmentation indicating rural areas. The demographic crosstab analysis with psychographic segmentation shows that female respondents are more dominant in choosing local city brands as psychographic segmentation. The demographic cross-tab analysis with behavioural segmentation shows that women dominate in choosing quality as behavioural segmentation. The demographic cross-tab analysis with future preference segmentation shows that women dominate in choosing neutral as future preference.</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/398 THE UTILIZATION OF QRIS IN THE ES TELER 88 BUSINESS IN RAPPOCINI DISTRICT, MAKASSAR CITY 2025-08-25T14:53:49+07:00 ENZEL D. S. SITUMORANG kaharkahar588@gmail.com AGUS SYAM aslan@miteon.com ASMAYANTI losojudijantobumn@gmail.com MUHAMMAD JUFRI al.amin-2024@feb.unair.ac.id SUMIATI TAHIR entinsolihah30@gmail.com <p><em>This study aims to examine the use of QRIS (Quick Response Code Indonesian Standard) as a digital payment method at Es Teler 88, a business located in Rappocini District, Makassar City. The focus of the study includes the ease of payment for customers, benefits for business owners (merchants), and the positive and negative impacts of QRIS implementation on business operations. This study employs a qualitative descriptive approach with data collection techniques including in-depth interviews, direct observation, and documentation. The results of the study indicate that the use of QRIS provides convenience, speed, and a sense of security in transactions for customers. For business operators, QRIS enhances the modern image of the business, reduces the risk of counterfeit money, facilitates automatic financial record-keeping, and improves efficiency in transaction management. However, some challenges such as technical issues and administrative fees remain as challenges that need to be addressed.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/368 PERAN DIGITALISASI DALAM STRATEGI PEMULIHAN DAN KEBERLANJUTAN BISNIS UMKM TENUN SAMBAS PAUMIATI PASCA COVID-19 2025-08-06T20:54:09+07:00 Misbun Misbun kaharkahar588@gmail.com <p><em>This study aims to examine the business dynamics of Sambas Paumiati Weaving MSMEs in Sambas Regency, West Kalimantan, which represents the economic resilience based on local culture in border areas. The main problem in this study is how traditional MSMEs can survive and thrive in the midst of modernization challenges and limited digital access. This study uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with business actors, direct observation, and documentation of production and marketing activities. The results of the study show that the sustainability of this weaving business is supported by the strength of family social capital, cultural values, and the spirit of adaptation to change, although it still faces obstacles such as low digital literacy, limited market access, and suboptimal institutional support. These findings underscore the importance of a holistic and contextual empowerment approach, especially in strengthening the capacity of women MSME actors. This research also recommends the need for various parties in the mentoring and training process so that digital transformation can go hand in hand with the preservation of local culture. Thus, MSMEs such as Tenun Sambas Paumiati can become a model for developing a sustainable creative economy based on local wisdom</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/381 PRODUCT DIVERSIFICATION AND E-COMMERCE MARKETING IN AN EFFORT TO INCREASE SALES (USAHA ALFIRA HENNA ART BUSINESS) 2025-08-25T11:39:28+07:00 ALFIRA kaharkahar588@gmail.com MUHAMMAD JUFRI entinsolihah30@gmail.com SUMIATI TAHIR aslanmarani@gmail.com ASMAYANTI losojudijantobumn@gmail.com ANDIKA ISMA al.amin-2024@feb.unair.ac.id <p><em>With the advancement of time and internet technology, business actors are encouraged to adapt and seize existing opportunities, one of which is the utilization of Shopee's e-commerce with attractive features that can support a wider market share. Additionally, to meet consumer desires, a business needs to innovate through product development, one of which is product diversification, a business development strategy to expand product reach, prepare new markets, and reduce business risks. This research aims to examine Product Diversification and E-Commerce Marketing in Efforts to Increase Sales of Alfira Henna Art Business. The research method used is qualitative descriptive with a focus on the study of Concentric Diversification and E-Commerce Marketing Features of Shopee. The analysis stages include market trend research, new product development, and product trials with 3 Henna Artist informants to obtain responses regarding the launched products in terms of product quality, product durability, suggestions, and feedback from informants, resulting in the final product development with the addition of products on Shopee e-commerce. The research results show that the new Henna product development through concentric diversification, Amora White Henna and Amora Nude Henna products, aligns with consumer desires, receives positive responses regarding quality differentiation from competitors, and utilizes Shopee e-commerce marketing features used by Alfira Henna Art Business such as Store Promotions, Discount Packages, Follow Store Vouchers, Discount Packages, and Shopee Ads. This also expands the market reach and increases the sales reach of Alfira Henna Art Business compared to before. Thus, it can be concluded that Product Diversification through concentric diversification, namely Amora White Henna and Amora Nude Henna, aligns with consumer needs, and the E-Commerce Marketing Features of Shopee have proven effective in reaching a broader market share and driving the growth of Alfira Henna Art business.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/366 PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SANKSI PERPAJAKAN, DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM LUWU UTARA 2025-08-06T20:13:01+07:00 Iloh Maitri Padma Dewi ilohmaitripadmadewii@gmail.com Naniek Noviari al.amin-2024@feb.unair.ac.id <p><em>Taxation serves as the primary source of state revenue and plays a crucial role in financing national development. However, taxpayer compliance particularly among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge within Indonesia's tax system. This study aims to analyze the influence of tax officer service quality, tax sanctions, and tax knowledge on the tax compliance of MSME taxpayers. A quantitative approach with a survey method was employed in this research. Data were collected through questionnaires distributed to MSME taxpayers selected using random sampling techniques. The data were analyzed using multiple linear regression. The findings of this study are expected to contribute to enhancing taxpayer compliance through improved service quality, strict enforcement of tax sanctions, and increased tax knowledge.</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/474 OPTIMIZATION OF MARKETING USING SOCIAL MEDIA AND ADVERTISING MEDIA IN INCREASING SALES AT THE UNITYLIGHT ONLINE STORE IN MAKASSAR CITY 2025-08-25T15:26:52+07:00 RAHMAT DINUL PAQI kaharkahar588@gmail.com AGUS SYAM aslanmarani@gmail.com NUR HALIM losojudijantobumn@gmail.com MUHAMMAD JUFRI entinsolihah30@gmail.com SUMIATI TAHIR al.amin-2024@feb.unair.ac.id <p><em>Digital marketing through social media and advertising media has become one of the important strategies in facing the challenge of low sales volume in the current digital era. Amid the increasingly fierce online business competition, optimal utilization of social media becomes the key to reaching consumers widely and boosting sales. This research aims to identify the optimization strategies for marketing using social media and media advertising to increase sales at the Unitylight Online Store in Makassar City. This study uses a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The strategies implemented include creating feed and reels content, adding Call To Action (CTA) links, using automated messages, compiling product catalogs, and utilizing Instagram Ads. Data analysis employs the AIDA model (Attention, Interest, Desire, Action) approach to illustrate an effective marketing communication flow. The research results show that the implemented digital marketing strategy has impacted the increase in sales volume, profit acquisition, and supported the growth of Unitylight Online Store. These findings contribute to MSME actors in utilizing digital technology in a more targeted and strategic manner.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/376 ANALISIS KEPUTUSAN INVESTASI DAN KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTI DI INDONESIA 2025-08-13T16:40:02+07:00 Tri Cicik Wijayanti kaharkahar588@gmail.com <p><em>This study aims to analyse the impact of investment decisions and financing policies on company value in the property sector in Indonesia through a literature review approach. As a capital-intensive industry, the property sector requires strategic decision-making in both project investment and capital structure to maintain business growth and competitiveness. Investment decisions are analysed based on their ability to generate long-term returns, increase profitability, and strengthen investor confidence. Meanwhile, financing policies are examined based on their role in optimising the balance between debt and equity, managing financial risk, and maintaining corporate liquidity. By synthesising findings from previous empirical studies and various financial theories such as the Trade-Off Theory and Pecking Order Theory, this study demonstrates that the synergy between appropriate investment allocation and efficient financing structure is key to achieving sustainable corporate value. This research contributes theoretically by emphasising the interconnection between investment and financing strategies in value creation, as well as practically by providing insights for property sector management to adapt to market dynamics, macroeconomic conditions, and regulatory policies.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/467 THE INFLUENCE OF ENTREPRENEURIAL KNOWLEDGE AND CREATIVITY ON THE ENTREPRENEURIAL INTEREST OF TWELFTH GRADE STUDENTS AT UPT SMA NEGERI 3 SIDENRENG RAPPANG 2025-08-25T15:19:23+07:00 HASNADIA RUSDY kaharkahar588@gmail.com MUHAMMAD JUFRI entinsolihah30@gmail.com ASMAYANTI al.amin-2024@feb.unair.ac.id AGUS SYAM aslanalbanjary066@gmail.com SUMIATI TAHIR aslan@miteon.com <p><em>The purpose of this study was to determine the effect of entrepreneurial knowledge and creativity on entrepreneurial interest in class XII students of SMA Negeri 3 Sidenreng Rappang. The independent variables in this study are entrepreneurial knowledge and creativity while the dependent variable is entrepreneurial interest. The population in this study were all class XII students of SMA Negeri 3 Sidenreng Rappang for the period of 289 students. While the sample in this study was 75 respondents using random sampling technique. Data collection was carried out by distributing a list of questions (questionnaires) to respondents. The data analysis technique used was multiple linear regression analysis using SPSS software. Based on the results of the analysis and discussion, it can be concluded that: The Entrepreneurial Knowledge variable (X1) partially influences the dependent variable, namely Entrepreneurial Interest (Y). Furthermore, the Creativity variable has a partial effect on the dependent variable, namely Entrepreneurial Interest (Y). The Entrepreneurial Knowledge variable (X1) and Creativity (X2) simultaneously influence the dependent variable, Interest in entrepreneurship (Y).</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/373 PENGEMBANGAN MODEL BISNIS PADA PT. SAHIBUNA SABILA SALAM BUKITTINGGI MENGGUNAKAN BUSINESS MODEL CANVAS (BMC) 2025-08-09T19:53:49+07:00 Ilham Yoga Pratama kaharkahar588@gmail.com Rusydi Fauzan rusydifauzan@gmail.com <p><em>The issue addressed in this study is the absence of a comprehensively structured business model and the stagnation in business growth due to suboptimal development strategies. The objective of this research is to identify the currently implemented business model and to design an innovative and adaptive future business model that responds to market changes. This study employs a descriptive qualitative method with data collection techniques including in-depth interviews, observation, documentation, and literature review. The collected data were analyzed by identifying the nine elements of the Business Model Canvas (BMC), evaluated through SWOT analysis to understand the strengths, weaknesses, opportunities, and threats, and further analyzed using the Blue Ocean Strategy (BOS) framework to design a development strategy based on value innovation. The research findings indicate that PT. Sahibuna Sabila Salam needs to strengthen several elements such as customer segmentation, value proposition, distribution channels, and customer relationships. Through the designed Future BMC, the company is directed to create new value, enhance digital services, and reach untapped markets. The conclusion of this study is that the application of BMC, combined with SWOT and BOS, provides a more effective strategic direction for business development. The implication of this research encourages the company to immediately implement the newly designed business model in order to enhance competitiveness and ensure sustainability in the umrah travel industry.</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/399 IMPLEMENTATION OF BUSINESS MODEL CANVAS AS A BUSINESS DEVELOPMENT STRATEGY IN MICRO, SMALL AND MEDIUM ENTERPRISES NYEMILINYUKS.ID IN MAKASSAR CITY 2025-08-25T15:09:55+07:00 FARAH FITRIA RAMADHANI kaharkahar588@gmail.com AGUS SYAM aslanmarani@gmail.com ASMAYANTI aslanalbanjary066@gmail.com MUHAMMAD JUFRI aslan@miteon.com SUMIATI TAHIR losojudijantobumn@gmail.com <p><em>A high number of MSMEs should absorb a lot of labor. However, the reality is that some MSMEs are still unable to absorb labor. This happens because many MSMEs do not experience development in their business operations. The development of a business is determined by the ability to plan and implement strategies, as strategies require business owners to think long-term and improve all implementations in a more orderly manner. This research aims to implement the right strategy for the business Nyemilinyuks.id, with the hope of developing the operational aspects of the business being run. The strategic method that will be applied is the Business Model Canvas, which consists of 9 elements: Customer Segments, Value Propositions, Channels, Customer Relationships, Revenue Streams, Key Resources, Key Activities, Key Partnerships, and Cost Structure. This research is a descriptive (exploratory) qualitative study. Where the object of the study is the Business Model Canvas. This research uses the unit of analysis, which consists of several individuals from the Nyemilinyuks.id business. The type of data examined is qualitative data, which is primary data obtained thru direct observation and direct question-and-answer interviews with the relevant parties, namely the business owner, employes, and consumers of Nyemilinyuks.id. This research employs the purposive sampling method, which deliberately determines or selects the respondents to be studied. The total number of samples is 7 people. The result of this research is to improve and add several elements of the Business Model Canvas (BMC) applied by Nyemilnyuks after analysis, where there are several elements that need to be improved to enhance business operations, help increase product sales, and achieve sales targets, including customer segments, value propositions, customer relationships, channels, key activities, and key partners.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/371 STRATEGI PT. USAHA GUNA MANDIRI DALAM MENGHADAPI PERSAINGAN USAHA JASA PENYEDIA TENAGA KERJA DI KOTA MAKASSAR 2025-08-08T16:58:10+07:00 Andi Sumarlin K sumarlin.manajemen@gmail.com <p><em>This study aims to determine the application of marketing strategies at PT. Usaha Guna Mandiri and the obstacles faced in competing with similar businesses. This study employs a qualitative descriptive research method, which involves collecting and explaining non-numerical data, which is then compared with relevant theories to obtain clear results that serve as conclusions and recommendations. The data collection methods used include interviews, direct observation, and documentation. To test the credibility of the data, the data source triangulation method and the data collection technique triangulation method were used. The data analysis techniques used were data reduction, data presentation, and conclusion drawing. The research participants were the management of PT. Usaha Guna Mandiri, who were able to be used as research data in the interviews. The results of this study indicate that the implementation of marketing strategies and efforts to overcome the challenges faced by PT. Usaha Guna Mandiri in competing with similar businesses is by using the 7P marketing mix strategy, namely product mix by offering a variety of services and high-quality products. Price mix involves offering prices that are affordable according to the UMP/UMK. The place mix involves strategic and easily accessible locations near shopping centres in Makassar with adequate security. The promotion mix includes direct product offerings and social media. The people mix focuses on providing services that prioritise honesty, cleanliness, and neatness. The process mix involves easy, fast, and meticulous transaction processes. The physical evidence mix highlights the appeal of experienced workers and straightforward processes.</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/397 ANALYSIS OF MSME ENTREPRENEURSHIP (CASE STUDY ON MSME KINO’S CHICKEN) IN GOWA REGENCY 2025-08-25T11:48:32+07:00 AYU HASRA NURFAIZA kaharkahar588@gmail.com MUHAMMAD JUFRI losojudijantobumn@gmail.com AGUS SYAM aslanalbanjary066@gmail.com NUR HALIM aslanmarani@gmail.com ANDIKA ISMA losojudijantobumn@gmail.com <p><em>This research aims to analyze the application of entrepreneurial aspects, including innovation, creativity, and resource management, in enhancing competitiveness and the development of Kino’s Chicken SMEs in Gowa Regency. The research uses a descriptive qualitative case study approach, with data collected through interviews, observations, and documentation. The research results show that Kino’s Chicken implements product and service innovations, such as menu variant development and the use of digital platforms (GoFood and GrabFood), to create market differentiation. Creative marketing strategies, including seasonal promotions and storytelling on social media, have successfully expanded the customer reach. Resource management is carried out efficiently through task division based on expertise, daily procurement of raw materials, and disciplined financial record-keeping. Supporting factors include sensitivity to the market and digital technology, while challenges include limited human resources and competition with large-capital businesses. The research conclusion states that innovation, creativity, and adaptive resource management are key to the sustainability and growth of SMEs like Kino’s Chicken. Recommendations include product variant development, improvement of social media management, and seeking stable supplier partners.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/367 MITIGASI PERMASALAHAN RUMAH NEGARA DALAM MEWUJUDKAN PENGELOLAAN BARANG MILIK NEGARA YANG EFEKTIF DAN AKUNTABEL 2025-08-06T20:31:30+07:00 Taswin Taswin kaharkahar588@gmail.com Arywarti Marganingsih taswin.gapet@gmail.com Siti Kholiyah taswin.gapet@gmail.com Enggar Giri Pambudi taswin.gapet@gmail.com <p><em>Provisions for the management of state houses are regulated by laws and regulations, ranging from laws and regulations to ministerial regulations. However, in the implementation of state houses management, there are still issues that do not comply with these provisions, including physical, administrative, and legal issues. The method or approach used is a scientific study of these issues using a statutory regulatory approach. Efforts to mitigate these issues to support the realization of orderly physical, administrative, legal, targeted, and accountable state houses management can be carried out by strengthening the legal basis through the development of internal regulations, increasing legal awareness among stakeholders, law enforcement, increased supervision and control of state assets for retired or transferred employees, and enhanced coordination with relevant ministries.</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/380 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PEDAGANG DI PASAR BADUNG KOTA DENPASAR 2025-08-21T08:29:48+07:00 Dara Cantika Damayyanti Effendi kaharkahar588@gmail.com Ni Nyoman Yuliarmi entinsolihah30@gmail.com <p><em>Traditional markets such as Badung Market in Denpasar City remain central to community economic activities. However, despite infrastructure modernization and the adoption of digital technology, income disparities among traders persist. This study aims to analyze the influence of capital, working hours, business duration, number of buyers, digital technology, and business location on traders’ income at Badung Market. The research employed a quantitative approach using multiple linear regression analysis. A total of 88 respondents were selected through stratified random sampling based on business location, with data collected through observation, structured interviews, and in-depth interviews. The results reveal that all independent variables simultaneously have a significant effect on traders’ income. Partially, the variables of capital, working hours, business duration, number of buyers, and business location exert a positive and significant influence. Conversely, digital technology shows a negative and insignificant effect. These findings indicate that although digitalization has been introduced, its utilization remains limited due to traders’ low digital literacy and constraints in technology adoption. The study highlights the importance of strengthening traditional factors such as capital and location, while also emphasizing the need for guidance in the effective use of digital technology in line with traders’ capacities.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/468 ANALISIS STRATEGI PEMASARAN DALAM MENINGKATKAN KUNJUNGAN WISATAWAN DI WISATA GUNUNG PUNDUT (WGP) DINO PARK 2025-08-27T20:18:44+07:00 Della Puspita Sari kaharkahar588@gmail.com Moh. Agung Surianto aslan@miteon.com <p><em>This study aims to analyze the marketing strategies implemented by Wisata Gunung Pundut (WGP) Dino Park in increasing tourist visits, with a focus on the 4P marketing mix (product, price, place, and promotion). The research applies a qualitative descriptive approach using interviews, observations, and documentation with management, social media administrators, and visitors (both new and repeat). The results show that although WGP Dino Park has implemented marketing strategies, there are several shortcomings. Facilities for accompanying adults are inadequate, ticket prices are affordable but lack repeat-visit promotions, road access is narrow, and promotional efforts have not reached wider audiences. These findings suggest the need for facility improvements, loyalty programs, and wider collaboration with schools and travel agents. The implication is that WGP Dino Park needs integrated marketing strategies to build sustainable visitor engagement and increase repeat visits.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/374 IMPLEMENTASI FATWA DSN-MUI NO. 108/DSN-MUI/X/2016 TENTANG PEDOMAN PENYELENGGARAAN PARIWISATA BERDASARKAN PRINSIP SYARIAH PADA DESTINASI WISATA TALAO PAUH KOTA PARIAMAN 2025-08-11T15:29:13+07:00 Fina Marliza Putri kaharkahar588@gmail.com Dewi Manda Angraini al.amin-2024@feb.unair.ac.id <p><em>This re<sub>$</sub>se<sub>$</sub>arch was carrie<sub>$</sub>d out at the<sub>$</sub> Talao Pauh Tourism De<sub>$</sub>stination which is one<sub>$</sub> of the<sub>$</sub> tourist de<sub>$</sub>stinations in Pariaman City which strive<sub>$</sub>s to be<sub>$</sub>come<sub>$</sub> a le<sub>$</sub>ading tourist de<sub>$</sub>stination at the<sub>$</sub> national and inte<sub>$</sub>rnational le<sub>$</sub>ve<sub>$</sub>l as state<sub>$</sub>d in the<sub>$</sub> vision of Pariaman City, name<sub>$</sub>ly Pariaman City of Tourism, Trade<sub>$</sub>, Re<sub>$</sub>ligious and Cultural Se<sub>$</sub>rvice<sub>$</sub>s. . The<sub>$</sub> aim of this re<sub>$</sub>se<sub>$</sub>arch is to de<sub>$</sub>te<sub>$</sub>rmine<sub>$</sub> the<sub>$</sub> imple<sub>$</sub>me<sub>$</sub>ntation of DSN-MUI fatwa no. 108/DSN-MUI/X/2016 at the<sub>$</sub> Talao Pauh Tourist De<sub>$</sub>stination, Pariaman City. The<sub>$</sub> me<sub>$</sub>thod use<sub>$</sub>d in this re<sub>$</sub>se<sub>$</sub>arch is a qualitative<sub>$</sub> me<sub>$</sub>thod with a qualitative<sub>$</sub> de<sub>$</sub>scriptive<sub>$</sub> approach. Data colle<sub>$</sub>ction was carrie<sub>$</sub>d out by obse<sub>$</sub>rvation, inte<sub>$</sub>rvie<sub>$</sub>ws and docume<sub>$</sub>ntation. Base<sub>$</sub>d on this re<sub>$</sub>se<sub>$</sub>arch, it can be<sub>$</sub> conclude<sub>$</sub>d that the<sub>$</sub> Talao Pauh Tourist De<sub>$</sub>stination has partially imple<sub>$</sub>me<sub>$</sub>nte<sub>$</sub>d sharia principle<sub>$</sub>s, including the<sub>$</sub> e<sub>$</sub>xiste<sub>$</sub>nce<sub>$</sub> of place<sub>$</sub>s of worship, name<sub>$</sub>ly praye<sub>$</sub>r rooms, ablution place<sub>$</sub>s that are<sub>$</sub> se<sub>$</sub>parate<sub>$</sub>d for me<sub>$</sub>n and wome<sub>$</sub>n, the<sub>$</sub> e<sub>$</sub>xiste<sub>$</sub>nce<sub>$</sub> of a choice<sub>$</sub> of tourist attractions that do not le<sub>$</sub>ad to pornography and idolatry such as playgrounds. family, wate<sub>$</sub>r ride<sub>$</sub>s, tracking tourist bridge<sub>$</sub>s, the<sub>$</sub> food provide<sub>$</sub>d at this tourist de<sub>$</sub>stination is also local culinary de<sub>$</sub>lights that are<sub>$</sub> de<sub>$</sub>finite<sub>$</sub>ly halal. Howe<sub>$</sub>ve<sub>$</sub>r, the<sub>$</sub>re<sub>$</sub> are<sub>$</sub> still aspe<sub>$</sub>cts that ne<sub>$</sub>e<sub>$</sub>d to be<sub>$</sub> conside<sub>$</sub>re<sub>$</sub>d, name<sub>$</sub>ly the<sub>$</sub> lack of supe<sub>$</sub>rvision of visiting tourists, such as be<sub>$</sub>ing a me<sub>$</sub>ans for couple<sub>$</sub>s who are<sub>$</sub> not ye<sub>$</sub>t le<sub>$</sub>gal husband and wife<sub>$</sub> and are<sub>$</sub> not in accordance<sub>$</sub> with the<sub>$</sub> DSN-MUI Fatwa be<sub>$</sub>cause<sub>$</sub> tourist de<sub>$</sub>stinations must be<sub>$</sub> prote<sub>$</sub>cte<sub>$</sub>d from immorality and adulte<sub>$</sub>ry. The<sub>$</sub>n, mainte<sub>$</sub>nance<sub>$</sub> of public toile<sub>$</sub>t facilitie<sub>$</sub>s and improving cle<sub>$</sub>anline<sub>$</sub>ss around tourist are<sub>$</sub>as ne<sub>$</sub>e<sub>$</sub>d to be<sub>$</sub> conside<sub>$</sub>re<sub>$</sub>d to e<sub>$</sub>nsure<sub>$</sub> compliance<sub>$</sub> with the<sub>$</sub> DSN-MUI fatwa that tourist de<sub>$</sub>stinations must maintain cle<sub>$</sub>anline<sub>$</sub>ss, natural sustainability, sanitation and the<sub>$</sub> e<sub>$</sub>nvironme<sub>$</sub>nt.</em></p> 2025-08-11T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis https://j-economics.my.id/index.php/home/article/view/466 PENGARUH JUMLAH USAHA PENYEDIAAN AKOMODASI DAN USAHA JASA MAKANAN DAN MINUMAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BADUNG 2025-08-26T20:07:01+07:00 Chelsea Jashella kaharkahar588@gmail.com I Putu Anom al.amin-2024@feb.unair.ac.id Putri Kusuma Sanjiwani aslanmarani@gmail.com <p><em>Bali is known as one of the most popular tourist destinations in the world thanks to its stunning natural beauty and captivating cultural richness. Bali is heavily dependent on the tourism sector. Badung Regency is the regency with the highest regional income in Bali. Badung Regency has the largest number of accommodations and food and beverage service providers in Bali. This study aims to analyse the effect of the number of accommodation businesses and food and beverage service providers on the local revenue of Badung Regency. The data analysis technique used to solve the problems in this study is descriptive quantitative analysis with a secondary data analysis (SDA) approach. The data were analysed using multiple linear regression, t-test, F-test, and coefficient of determination with the help of SPSS. The number of accommodation and food and beverage service providers does not have a simultaneous effect on PHR revenue. The statistical test results show that the number of accommodation providers and the number of food and beverage service providers do not have a significant effect on PHR revenue, with a significance value (X<sub>1</sub>) of 0.419 (&gt; 0.05) and a significance value (X<sub>2</sub>) of 0.155 (&gt; 0.05). The statistical test results show that PHR has a significant effect on PAD with a significance value of the PHR revenue variable (X<sub>1</sub>) of 0.000 (&gt; 0.05), which means that PHR revenue has a significant effect on the rise and fall of PAD.</em></p> 2025-08-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ekonomi dan Bisnis