Artikel Penelitian dan Pengabdian

Islamic Financial Resilience in Muslim Households: Evidence from Samarinda

The The post-pandemic economic transition and spillover effects of the new capital city (IKN) development have increased financial pressure on Muslim households in Samarinda City, East Kalimantan. BPS Samarinda City (2023) reported annual inflation of 3.12% in housing, water, fuel, and food sectors, while Islamic financial inclusion in East Kalimantan remained at 9.8% (OJK, 2023), below the national average. This study examines Islamic Financial Resilience among Muslim households in Samarinda and its determinants, namely Islamic Financial Literacy and Debt Management, and proposes the ISLAMIC-FR model as an initial conceptual framework integrating Conservation of Resources (COR) Theory and Maqāṣid al-Sharīʿah (Hifẓ al-Māl). This study employed an explanatory sequential mixed methods design. The quantitative phase used a causal-explanatory survey with SEM-PLS (SmartPLS 4.0.9) on 250 valid responses from Muslim household heads in Samarinda, collected March-May 2024 via purposive sampling after screening 265 questionnaires. The qualitative phase used semi-structured interviews with three purposively selected informants for triangulation, analyzed using thematic analysis. The measurement model met convergent validity (outer loadings >0.70; AVE: Islamic Financial Literacy 0.587, Debt Management 0.612, Islamic Financial Resilience 0.634), discriminant validity (HTMT 0.90), and reliability (Composite Reliability >0.80). R² for Islamic Financial Resilience was 0.672. Path coefficients via bootstrapping (5,000 subsamples): Islamic Financial Literacy → Islamic Financial Resilience (β=0.456, T=6.334, p0.001) and Debt Management → Islamic Financial Resilience (β=0.321, T=4.721, p0.001). Qualitative findings confirmed low sharia literacy contributed to exposure to interest-based online loans. Both Islamic Financial Literacy and Debt Management have positive and significant effects on Islamic Financial Resilience among Muslim households in Samarinda. The ISLAMIC-FR model is proposed as a conceptual framework (Cognitive Shield = Literacy; Behavioral Shield = Debt Management) toward Hifẓ al-Māl, requiring further validation. Generalization is limited to the sampled households due to purposive sampling.

MAGISTER MANAJEMEN

Naskah Masuk: 17 April 2026; Revisi: 18 Mei 2026; Diterima: 19 Juni 2026; Tersedia: 27 Juni 2026 Strategic Health Communication and Digital Business Transformation in the Halal Supplement Industry: Evidence from an Indonesian SME

The global halal pharmaceutical and health supplement industry is experiencing rapid digital transformation, requiring companies to develop not only product competitiveness but also strategic communication capabilities capable of strengthening consumer trust and health literacy. This study aims to analyse the strategic positioning and business development strategy of PT VitaBrain Indonesia, a halal brain health supplement company producing Centella asiatica-based products, through the integration of SWOT analysis, the Internal-External (IE) Matrix, and strategic health communication perspectives. This study employed a qualitative-dominant mixed-methods case study approach using semi-structured interviews, digital observations, and source triangulation involving company management, distributor agents, and loyal consumers. Internal and external strategic factors were analysed using IFAS–EFAS matrices, IE Matrix positioning, and TOWS strategic formulation. The findings indicate that PT VitaBrain Indonesia is positioned within Quadrant V (“Hold and Maintain”) with an IFAS score of 2.71 and an EFAS score of 2.57. The study reveals that the company’s primary challenge does not originate from product legitimacy or quality limitations, but rather from insufficient digital communication capability, declining conventional distribution effectiveness, and increasing digital misinformation threats. The results further demonstrate that strategic health communication functions as a critical organizational capability capable of strengthening health literacy, digital trust, consumer engagement, and sustainable competitiveness within digital halal healthcare markets. Theoretically, this study contributes to the strategic management and health communication literature by extending the Resource-Based View (RBV) and Health Belief Model (HBM) into the context of halal digital healthcare SMEs. The study proposes that strategic health communication should be conceptualized as an intangible strategic asset capable of supporting sustainable business transformation within highly competitive digital marketplaces.

CHALLENGES OF DIGITAL TRANSFORMATION OF SHARIA COOPERATIVES AFTER OJK DELEGATION: AI E-AKAD CONSTRUCTION, PDP LAW COMPLIANCE, AND SHARIA DIGITAL GOVERNANCE IN BERAU REGENCY

ABSTRACT : Entering the 2025-2026 year, the digital economy landscape in Indonesian Islamic context goes through regulatory turmoil after the shift of cooperative supervision from Ministry of Cooperative to Financial Services Authority (OJK) and the implementation of heavy sanction under Personal Data Protection (PDP) Law. Sharia cooperatives, as micro-enterprises, find themselves in dilemma between compliance with contemporary positive law requirements and the corridor of Maqashid Syariah. This study qualitatively and phenomenologically analyzes the dynamics of digital transformation in three sharia cooperatives in Berau Regency, East Kalimantan, on the implementation of predictive algorithm (AI Credit Scoring), the validity of e-akad after the implementation of PDP Law, and the reconceptualization of digital sharia governance. It was found that the implementation of AI by cooperatives in Berau resulted in algorithmic discrimination that is contrary to the concept of justice (al-'adl) and results in dharar towards the members. There is a normative conflict in terms of legal aspect between granular consent for biometric data collection in PDP Law and the ijab-kabul regulation in fiqh muamalah. From the governance aspect, there is regulatory asymmetry wherein OJK’s IT audit standard can’t be achieved by the cooperatives due to the incapacity of the DPS in understanding Explainable AI (XAI). Keywords: Digital Transformation 2025; Sharia Cooperative; AI Credit Scoring; PDP Law; OJK; Digital Sharia Governance.

Implementasi Prinsip Syariah dalam Bisnis Berbasis Teknologi Digital di Era Globalisasi

Penelitian ini merupakan penelitian kualitatif deskriptif. Tujuan utama penelitian ini untuk mendeskripsikan implementasi implementasi prinsip syariah dalam bisnis berbasis teknologi digital di era globalisasi. Analisis dalam penelitian ini adalah analisis deskriptif naratif, yaitu menganalisis dan mendeskripsikan isi literatur yang diperoleh secara sistematis dan terstruktur. Hasil penelitian mendeskripsikan bahwa perkembangan ilmu pengetahuan dan teknologi di era globalisasi membawa pengaruh besar terhadap perkembangan bisnis berbasis teknologi digital yang mengimplementasikan prinsip-prinsip syariah. Bisnis berbasis teknologi digital di era globalisasi mengimplementasikan prinsip tauhid, keadilan, kemaslahatan, bagi hasil, dan kepedulian sosial berlandaskan pada Al-Qur’an dan Hadits serta mengacu pada nilai-nilai agama Islam dengan menghindari riba, gharar, dan maysir serta praktik-praktik bisnis yang merugikan diri sendiri dan orang lain. Bisnis berbasis teknologi digital di era globalisasi dengan prinsip syariah mengutamakan maqashid syariah yaitu perlindungan agama, akal, jiwa, harta, dan keturunan sehingga mencapai kesejahteraan umat manusia di dunia dan akhirat yang diridhoi Allah SWT.

Optimalisasi Manajemen Sekolah melalui Analisis SWOT Sebagai Upaya Peningkatan Kualitas Pendidikan diS DN2 Pesantren Kecamatan Wanayasa

Tujuan penelitian ini yaitu untuk mendeskripsikan optimasliasi manajmen sekolah melalui analaisis SWOT sebagai upaya peningkatan kualitas pendidikan di SDN 2 Pesantren Kecamatan Wanayasa. Metode penelitian ini yaitu penelitian kualitatif deskriptif dengan analisis data yaitu analisis deskriptif naratif. Penambilan referensi dalam penelitian dilakukan dengan melakukan studi literatur dari berbagai artikel jurnal dan hasil penelitian terdahulu. Pengambilan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian yaitu bahwa manajemen sekolah SDN 2 Pesantren melakukan analisis SWOT sebagai upaya peningkatan kualitas pendidikan dengan menentukan posisi strategis sekolah sehingga dapat menentukan strategi dalam menyelenggarakan pendidikan yang berkualitas baik tingkat dan mutu lulusan, prestasi sekolah, jumlah calon murid baru, dan hubungan masyarakat yang harmonis. Berdasarkan hasil analisis SWOT, posisi strategis SDN 2 Pesantren berada pada posisi Kuadran I yaitu Strategi Agresif-Pertumbuhan di mana sekolah berada dalam kondisi yang positif. Kekuatan seperti kualitas pendidikan serta teknologi digital bisa dimanfaatkan untuk menangkap peluang, seperti meningkatnya minat masyarakat terhadap penyelenggaran pendidikan. Dalam situasi ini, sekolah disarankan untuk meningkatkan kegiatan promosi digital, memperluas jangkauan promosi sekolah, menjalin kolaborasi dengan stakeholders, meningkatkan kegiatan ekstrakurikuler dan keagamaan, serta meningkatkan kedisiplinan dan tertib administrasi.

Digital Marketing Communication Strategies and The Implementation of Sharia Financing Values in Agribusiness Msmes: Case Study of Kebun Binar Bumi

This study aims to analyze digital marketing communication strategies and the implementation of sharia capital values in agribusiness MSMEs through a case study of Kebun Binar Bumi. Amid rapid digitalization and the expansion of Islamic financial inclusion, agribusiness MSMEs face a dilemma between utilizing digital market opportunities and maintaining conventional distribution systems through middlemen. This study adopts Karl E. Weick’s sensemaking perspective to understand how MSME actors interpret digital transformation, market uncertainty, and post-pandemic financial risks. Furthermore, this study incorporates the Stimulus-Organism-Response (S-O-R) framework to evaluate how massive digital marketing efforts trigger consumers' internal trust and drive behavioral responses, such as repeat orders. Using an interpretive qualitative case study approach, data were collected through in-depth interviews, participant observation, social media observation, and documentation studies. The findings reveal that: (1) Kebun Binar Bumi successfully implemented inbound digital marketing through Instagram and WhatsApp by emphasizing educational communication, storytelling, transparency, and trust-building; (2) the enterprise adopted a bootstrapping strategy as a form of sharia-oriented financial prudence due to limited literacy regarding Islamic financing contracts and concerns over unstable market conditions ; and (3) post-COVID-19 collective economic trauma strongly influenced financial behavior, causing the business to become more risk-averse toward external financing. This study identifies a significant gap between the availability of Islamic financial products and the psychological readiness of MSME actors. The study recommends that Islamic financial institutions move beyond financing-oriented approaches and develop business incubation, mentoring, and market stabilization models for MSMEs