Economics, Social, and Humanities Journal (Esochum)

ANALISIS PENERAPAN FINANCIAL TECHNOLOGY PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI PURWOKERTO (STUDI KASUS DI HEJO BEVERAGE)

Dwi Ayu Setyoningrum — 2026-05-25

The purpose of this study is to analyze how financial technology is implemented, the views of business managers, and the impact of financial technology on the financial statements of Hejo Beverage SMEs. This study used a qualitative method with a case study approach. Data collection methods included observation, in-depth interviews, and documentation. Research results show that the application of fintech at Hejo Beverage has been actively used since 2023. The types of fintechs applied by Hejo Beverage are Q-ris, Dana, OVO, Go-Pay, and M-banking. The reason for this application is the high consumer demand for digital payments. However, there are several obstacles in its implementation, such as signal interference, administrative fees on fintech platforms, funds that cannot be immediately disbursed, and limited access to transaction checks, which increases the risk of certain individuals committing fraud or deception. Business managers also believe that fintech can improve transaction and operational efficiency. Fintech also has a positive impact on record keeping and has the potential to increase revenue by providing consumers with ease of transaction.

ANALYSING THE ROOT CAUSES OF ENGLISH PRONUNCIATION DIFFICULTIES AMONG INDONESIAN EFL LEARNERS

Rifa Arfiyanti — 2026-05-25

Pronunciation is one of the important yet challenging sub-skills of English. Most Indonesian learners have trouble with pronunciation, and teaching pronunciation is commonly neglected at the senior high school level. Therefore, this study was intended to explore the root causes of English pronunciation problems in a private school in Banyumas, Indonesia. The research method employed was descriptive qualitative, involving eleven students who had low pronunciation scores. There were six students from the tenth grade, and the other students were from the eleventh grade. In this study, the data were gathered via documents and semi-structured interviews. The document used was students’ pronunciation scores that were assessed by the English teacher. Then, the data were analysed through data reduction, data display, and verification/conclusion. The results reveal several types of root causes leading to students’ English pronunciation difficulties. They are native language influence, lack of exposure, the English spelling system, and students’ anxiety. There are three kinds of student anxiety that occur, namely nervousness, fear of making mistakes, and shyness. In conclusion, these four root causes can be utilised as considerations in conducting the teaching and learning process effectively so that the learning objectives formulated for high school students can be achieved.

TRANSFORMASI PELAYANAN PUBLIK DESA MELALUI SMART VILLAGE DALAM MENDUKUNG PENCAPAIAN SDGS DESA: STUDI LITERATUR

Kusja — 2026-05-25

This study aims to analyse the concept and characteristics of Smart Village in the transformation of village public services, formulate policy directions for its development to support the achievement of the Village SDGs, and identify the role of Smart Village in improving the quality of public services at the village level. The theories used in this research are public sector innovation theory, digital governance/e-government theory, and the concept of sustainable development. These three theoretical foundations are used to explain the relationship between the use of digital technology, village governance, and efforts to improve community welfare in a sustainable manner. The research method used is a literature study by reviewing various scientific articles, regulations, and policy documents related to Smart Village, village public services, and Village SDGs. The collected data were analysed qualitatively through a thematic synthesis approach to identify relevant patterns, concepts, and relationships among the studies. This analysis was carried out to obtain a comprehensive understanding of the development of the Smart Village concept and its implementation in the context of village government. The results of the study indicate that Smart Village is an innovative governance model that integrates the digitalization of public services, the strengthening of village officials’ capacities, and active community participation. This model is considered strategic in improving the effectiveness of public services while accelerating the achievement of sustainable development goals in rural areas.

ALIH FUNGSI DANA SOSIAL KE SIMPAN PINJAM DI DESA CIKEMBULAN KECAMATAN PEKUNCEN MENURUT HUKUM ISLAM

Ernawati — 2026-05-25

Islam regulates all aspects of human life, including the issue of debt and savings and loans. In everyday life, debt is often seen as a way to meet life's needs. It is not uncommon for someone to face urgent circumstances that require borrowing money to meet their needs. The Dawis group is an organization of women whose goal is to grow together and is active in various social activities in the community. These social activities are funded by member contributions collected in the form of a social fund. However, one of the Dawis groups in Cikembulan Village, Pakuncen District, Banyumas Regency, namely Dawis Mawar, experienced a change in the use of social funds. Funds originally allocated for social activities were then diverted to savings and loans among members. This diversion was made because helping fellow members was considered more beneficial than helping outsiders in need. This research is a field study. The data collection methods used were observation, interviews, and documentation. The analysis methods used were reduction, presentation, and conclusion drawing. The results of the study indicate that, from an Islamic legal perspective, the practice of converting social funds into savings and loan funds at Dawis Mawar in Cikembulan Village, Pakuncen District, Banyumas Regency, indicates a change in the use of funds, which were originally used for social activities among members and then transferred to savings and loan activities between members. This situation is understandable in Islamic legal studies, as in this practice there is no hilah. This is because there is no substance of the contract being enforced, only a change in the benefits from the legal consequences of the contract being applied.

PLOT TWIST WARIS: ANALISIS KOMPETENSI ABSOLUT KEWARGANEGARAAN DAN RELATIF AGAMA DALAM PUTUSAN NOMOR 1124/PDT.G/2025/PN JKT.SEL

Ayu Wulandari Tobibatun Nafi'ah — 2026-05-25

This study aims to conduct an in-depth analysis regarding the determination of the absolute and relative competence of courts in inheritance disputes involving international legal subjects and diverse religious beliefs outside the Islamic context. This study focuses on Decision Number 1124/Pdt. G/2025/PN Jkt. Sel, which involved heirs from Germany and Indonesia who had Catholic and Christian backgrounds. This dispute presents a legal challenge regarding how local courts maintain their authority over foreign individuals and multinational assets in the context of the plurality of inheritance law in Indonesia. The method adopted in this study is normative juridical with a statutory regulatory approach and case analysis related to court decision documents. Data were obtained through library research on primary legal materials such as the Civil Code and secondary materials in the form of relevant legal literature. The results of the study indicate that the absolute competence of the court in this dispute remains with the District Court even though it involves foreigners, because the religious identity of the non Muslim heir is a determining factor in the Indonesian legal context that overrides the issue of citizenship. Relatively speaking, differences in religious denomination (Catholic Christian) among heirs do not hinder inheritance rights within the religion-neutral framework of Western civil law (BW), where the jurisdiction where the assets are located (lex rei sitae) is the primary determining factor. Legal certainty is achieved through a mediation process established in the Acta Van Dading, which grants final enforcement power over the distribution of multinational assets in the form of shares in large companies and strategic properties. This agreement demonstrates the effectiveness of civil law in accommodating global diversity without overriding the principle of national legal sovereignty.