http://www.e-journallppmunsa.ac.id/index.php/jeb/issue/feed Jurnal Ekonomi & Bisnis 2026-07-17T01:02:16+07:00 Jurnal Ekonomi & Bisnis (JEB) risetpublikasi.jeb@gmail.com Open Journal Systems <p style="text-align: justify;"><strong>Jurnal Ekonomi dan Bisnis</strong> <strong>(E-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1492998818" target="_blank" rel="noopener">2580-7285 &amp; P-ISSN: 2089-1210</a>)</strong> is a journal intended for lecturers, students and researchers who want to publish their research results. This journal covers the fields of economics, including Islamic Economics, Development Economics, Public Economics, International Economics, Regional Economics, Human Resource Economics, Natural Resources and Environmental Economics, Industrial Economics, Health Economics, Mathematical Economics (Econometrics), Monetary Economics, Accounting, Banking, Taxation, and Commercial Insurance (Loss).</p> http://www.e-journallppmunsa.ac.id/index.php/jeb/article/view/2344 GAYA KEPEMIMPINAN KEPALA SEKOLAH DALAM PEMBENTUKAN KARAKTER RELIGIUS PESERTA DIDIK (Studi Pada Sekolah Dasar Islam Terpadu Insan Qur'ani) 2026-05-13T00:53:36+07:00 Alia Rismayanti aliarismayanti721@gmail.com Dedi Supriadi dedi.supriadi@uts.ac.id <p><em>This study analyzes the leadership style of the Principal of SDIT Insan Qur'ani in forming the religious character of students. The urgency of this research is motivated by the importance of the role of principal leadership in forming religious character in the digital era full of moral challenges. The purpose of this study is to identify the leadership styles applied, analyze their implementation, and evaluate their effectiveness in shaping students' religious character. The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The results of this study indicate that the principal's transformational leadership style has proven effective in shaping the religious character of students at SDIT Insan Qur'ani. This transformational leadership style was manifested through four main dimensions, namely idealized influence, inspirational motivation, intellectual stimulation, and individual consideration. This transformational leadership style was implemented through various religious programs and activities, mentoring, and collaboration with parents. The effectiveness of the principal's transformational leadership style is proven by the improvement in the quality of students' religious character, as seen in aspects of religious discipline, Qur'anic skills, moral improvement, and achievements in religious competitions. Despite facing several challenges such as time constraints, differences in student backgrounds, the influence of social media, and limited infrastructure, the religious character building program can run smoothly with the commitment of the principal, teacher support, and parental participation.</em></p> 2026-04-30T00:00:00+07:00 Copyright (c) 2026 Alia Rismayanti, Dedi Supriadi http://www.e-journallppmunsa.ac.id/index.php/jeb/article/view/2349 PEMBERDAYAAN MASYARAKAT BERBASIS KEARIFAN LOKAL DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT (Studi di Desa Mokong Kecamatan Moyo Hulu) 2026-05-13T00:56:04+07:00 Rahmi Marselah rahmiii3004@gmail.com Leni Nurul Kariyani leni.nurul.kariyani@uts.ac.id <p><em>Village community empowerment based on local wisdom is a strategy for improving community welfare in a sustainable manner. Mokong Village, Moyo Hulu District, Sumbawa Regency, possesses diverse local potentials; however, their utilization in empowerment programs has not been evenly optimized. This study aims to analyze the implementation of local wisdom–based community empowerment in improving the welfare of the Mokong Village community during 2024–2025 and to identify the inhibiting factors affecting its implementation. This research employs a qualitative method with a descriptive case study approach. Data collection techniques include observation, interviews, and documentation. The results indicate that community empowerment has not been optimally implemented due to various constraints related to both program implementation and the role of facilitators. These constraints include limited facilities and infrastructure, inadequate physical environmental conditions, budget limitations, and difficult accessibility, particularly to Kalimango Hamlet. In addition, limited capital and insufficient institutional facilities hinder the development of BUMDes enterprises and traditional clothing rental businesses. These findings suggest that the success of community empowerment is not solely determined by community participation, but also heavily dependent on structural support, effective program facilitation, and the availability of sustainable supporting resources.</em></p> 2026-04-30T00:00:00+07:00 Copyright (c) 2026 Rahmi Marselah, Leni Nurul Kariyani http://www.e-journallppmunsa.ac.id/index.php/jeb/article/view/2492 PENGARUH KOMPETENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT INTERNAL PEMERINTAH (Studi Pada Inspektorat Kabupaten Sumbawa) 2026-07-17T01:02:16+07:00 U Usman uts.mhthamrinjakarta@gmail.com Irwan Dwi Putra irwadwiputrafem@gmail.com <p><em>The objective of this study is to determine the influence of competence and work experience on the quality of internal audits of public agencies in the Sumbawa County Inspectorate, both partially and simultaneously. This type of study is associative and aims to examine the influence of independent variables consisting of auditor competence (X<sub>1</sub>) and auditor work experience (X<sub>2</sub>) on the dependent variable—the quality of internal audits of public agencies (Y). The study uses quantitative data obtained directly from primary sources through questionnaires. The data sources were all 23 auditors of the Sumbawa County Inspectorate, selected using a non-random sampling method with a continuous sampling method. Multiple linear regression, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and testing the coefficient of determination (R²) were used to analyze the data. The results of the data analysis showed that auditor competence (X<sub>1</sub>) and auditor experience (X<sub>2</sub>) had a positive and significant impact on the quality of internal public audits in the Sumbawa District Inspectorate (Y), both partially and simultaneously. The impact of the variables of auditor competence (X<sub>1</sub>) and auditor experience (X<sub>2</sub>) on the quality of internal public audits in the Sumbawa District Inspectorate (Y) was 73.3%, while the remaining of 26.7% was due to other variables not considered in this study, such as auditor independence, objectivity, knowledge, and integrity.</em></p> 2026-04-30T00:00:00+07:00 Copyright (c) 2026 U Usman, Irwan Dwi Putra http://www.e-journallppmunsa.ac.id/index.php/jeb/article/view/2353 STRATEGI BADAN PERENCANAAN PEMBANGUNAN RISET DAN INOVASI DAERAH KABUPATEN SUMBAWA DALAM MENANGANI ISU STRATEGIS INFRASTRUKTUR 2026-05-13T00:59:29+07:00 Feny Dwi Maharani fenydwimaharani@gmail.com Dedi Supriadi dedi.supriadi@uts.ac.id <p><em>This research aims to analyze the strategy of the Regional Development Planning, Research and Innovation Agency (Bappeda) of Sumbawa Regency in addressing strategic infrastructure issues for 2024-2025. Infrastructure is one of the main strategic issues in the Sumbawa Regency RPJMD 2021-2026, playing an important role in supporting economic growth, equitable development, and achieving the Sustainable Development Goals (SDGs). This research employs a qualitative approach with a descriptive method, using data collection techniques through observation, interviews, and documentation. Data analysis uses strategic management theory covering strategy formulation, strategy implementation, and strategy evaluation, as well as public policy implementation theory. The results show that Bappeda Sumbawa Regency has integrated infrastructure development into regional planning documents through cross-Regional Apparatus Organization (OPD) coordination and alignment with national policies and SDGs. However, implementation still faces constraints in the form of budget limitations, human resources, and suboptimal inter-agency coordination. Institutional capacity strengthening and cross-sector synergy are needed so that infrastructure development strategies can run effectively and sustainably.</em></p> 2026-04-30T00:00:00+07:00 Copyright (c) 2026 Feny Dwi Maharani, Dedi Supriadi http://www.e-journallppmunsa.ac.id/index.php/jeb/article/view/2345 STRATEGI DINAS KESEHATAN DALAM MENEKAN PENURUNAN STUNTING DI KABUPATEN SUMBAWA (Stusi Kasus Kecamatan Moyo Utara dan Kecamatan Sumbawa) 2026-05-13T00:54:57+07:00 Sherli Wardanny wardannysherli@gmail.com Aldi Apriansyah aldiapriansyah.uts@gmail.com <p><em>Stunting is a public health problem that remains a serious challenge in Indonesia, including in Sumbawa Regency. Although various policies and programs have been implemented, the prevalence of stunting in Sumbawa Regency shows fluctuations and has not experienced a sustained decrease. This study aims to analyze the strategies of the Sumbawa District Health Office in reducing the decline in stunting and to identify the challenges faced in its implementation, particularly in Moyo Utara District and Sumbawa District as areas with relatively high stunting prevalence. This study uses a qualitative approach with a case study method. Data collection techniques were carried out through in-depth interviews, observations, and documentation studies, while data analysis was conducted descriptively and qualitatively. The research results indicate that the Sumbawa District Health Office's strategies include strengthening specific and sensitive nutrition interventions, optimizing basic health services through integrated service posts (posyandu) and the First 1,000 Days of Life (HPK) program, cross-sector collaboration, and utilizing data-based nutrition information systems. However, the implementation of this strategy still faces various challenges, including limited human resources in nutrition, low public participation and awareness, as well as disparities in access to health services in rural areas. This study concludes that the success of reducing stunting requires strengthening cross-sector coordination, increasing resource capacity, and empowering the community sustainably.</em></p> 2026-04-30T00:00:00+07:00 Copyright (c) 2026 Sherli Wardanny, Aldi Apriansyah http://www.e-journallppmunsa.ac.id/index.php/jeb/article/view/2350 IMPLEMENTASI KEBIJAKAN PERATURAN PEMERINTAH NOMOR 11 TAHUN 2021 TENTANG PENGELOLAAN BADAN USAHA MILIK DESA (Studi di Desa Karang Dima Kecamatan Labuhan Badas) 2026-05-13T00:57:34+07:00 Wulan Nurrohmah wulan.nurrohmah2018@gmail.com Dedi Supriadi dedi.supriadi@uts.ac.id <p><em>This research aims to examine and analyze the implementation of Government Regulation Number 11 of 2021 on Village-Owned Enterprise (BUMDes) Management and the inhibiting factors in Karang Dima Village, Labuhan Badas District. BUMDes Benta Makmur was selected as the research object due to its relatively optimal performance with a community benefit level of 78, the highest among seven villages in Labuhan Badas. This study uses a descriptive qualitative methodology. Data were obtained through in-depth interviews with BUMDes management, village government officials, Village Consultative Body (BPD) members, village facilitators, and community members, supported by observation and documentation. Data analysis uses Edward III's policy implementation theory encompassing four variables: communication, resources, disposition, and bureaucratic structure. Inhibiting factors were analyzed using Bambang Sunggono's theory covering policy content, information, support, and potential distribution. The results indicate that implementation of PP No. 11/2021 has progressed with participatory communication through village deliberations, increased fund allocation from IDR 6 million in 2014 to IDR 300 million in 2025, and strengthened BUMDes organizational structure. However, obstacles exist including general policy content, limited technical information, weak community support, and mismatch between task distribution and management capacity. This research recommends continuous human resource capacity building, standard guidelines for duties and functions, strengthened socialization, and improved community participation.</em></p> 2026-04-30T00:00:00+07:00 Copyright (c) 2026 Wulan Nurrohmah, Dedi Supriadi