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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora
Kukuh Arianto Wibowo
Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Brebes
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Pengaruh Penerapan Akuntansi Pertanggungjawaban, Manajemen Risiko, dan Kualitas Sumber Daya Manusia Terhadap Akuntabilitas Keuangan Balai Pengelolaan Sumber Daya Air Pemali Comal Narendra Ahmad Widura; Dumadi; Roni; Mohamad Badrun Zaman; Kukuh Arianto Wibowo; Lintang Prahita Ningarum
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.9493

Abstract

Financial accountability in the public sector is vital for transparency, public trust, and service quality. This study examines the effects of responsibility accounting, risk management, and human resource quality on financial accountability at the Pemali Comal Water Resources Management Center using a quantitative explanatory approach. Data were collected from 82 employees through questionnaires and analyzed with multiple linear regression. The results show that responsibility accounting (β = 0.246; sig = 0.016), risk management (β = 0.293; sig = 0.002), and human resource quality (β = 0.307; sig = 0.000) each have a positive and significant effect on financial accountability. Simultaneously, all variables significantly influence financial accountability (F = 24.120; sig = 0.000), with an R² of 0.481, indicating that 48.1% of the variance is explained by the model. These findings emphasize the importance of strengthening accountability systems, effective risk management, and improving human resource quality to enhance financial governance in public sector institutions
Pengaruh Brand Image, Harga, dan Kualitas Produk Terhadap Minat Beli Generasi Z Pada Produk Thrift Fashion di HM Bulakelor Brebes Amelia; Akbar Nuur Purnama D.W; Ari Kristiana; Dumadi; Kukuh Arianto Wibowo
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 02 (2026): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i02.9557

Abstract

The global fashion industry is currently experiencing significant changes in consumer behavior, where the previously dominant fast fashion trend is starting to be replaced by the phenomenon of sustainable fashion, including thrift fashion products. The thrifting phenomenon is no longer just buying used goods, but rather part of the lifestyle and expression of Generation Z identity. This study aims to determine the influence of brand image, price, and product quality simultaneously on Generation Z's purchasing interest in thrift fashion products at HM Bulakelor. The research population is all consumers of thrift fashion products at HM Bulakelor Brebes, especially Generation Z, who have an average of 10-20 consumers per day or as many as 501 Gen Z per month. The research sample is 84 consumers with a sampling technique using the Slovin formula with a margin of error of 5%. Data collection uses a questionnaire with instrument testing using validity and reliability tests. Data analysis uses multiple linear regression analysis with the help of SPSS. The results of the study show that partially brand image and product quality have a significant effect on purchasing interest, while price does not have a significant effect on purchasing interest. Simultaneously, brand image, price, and product quality significantly influence Generation Z's purchase intention for thrift fashion products at HM BulakelorBrebes
Co-Authors Akbar Nuur Purnama D.W Amelia Ari Kristiana Dumadi Lintang Prahita Ningarum Mohamad Badrun Zaman Narendra Ahmad Widura Roni