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All Journal Kinesik Jurnal Infinity Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Jurnal Kesehatan Inspiratif Pendidikan Jurnal Elemen SOSIOLOGI NUSANTARA Public Health of Indonesia Jurnal Bisnis, Manajemen, dan Informatika Math Didactic: Jurnal Pendidikan Matematika Al Tijarah AGREGAT Jurnal Penelitian Pendidikan IPA (JPPIPA) Biosfer: Jurnal Pendidikan Biologi Pendas : Jurnah Ilmiah Pendidikan Dasar Diklabio: Jurnal Pendidikan dan Pembelajaran Biologi Journal of Educational Research and Evaluation Jurnal Pengabdian Magister Pendidikan IPA Unes Law Review Madinah: Jurnal Studi Islam M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika Meraja journal Al-Adalah: Jurnal Hukum dan Politik Islam El-Faqih : Jurnal Pemikiran dan Hukum Islam Jurnal Informatika Ekonomi Bisnis Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) Al-Kharaj: Journal of Islamic Economic and Business Diagnosis: Jurnal Ilmiah Kesehatan Jurnal Ilmiah Manusia dan Kesehatan Global Financial Accounting Journal Judika (Jurnal Nusantara Medika) JPAP (Jurnal Praktisi Administrasi Pendidikan) Jurnal Ilmiah Profesi Pendidikan Acta Chimica Asiana KESMAS UWIGAMA: Jurnal Kesehatan Masyarakat Journal of Classroom Action Research Al-Ikhtibar : Jurnal Ilmu Pendidikan Jurnal Mu'allim Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Jurnal Cahaya Mandalika Teaching and Learning Journal of Mandalika (Teacher) Jurnal Kewarganegaraan Jurnal Ilmiah Tarbiyah Umat Jurnal Ilmiah Administrasita' International Journal of Health, Economics, and Social Sciences (IJHESS) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah UNES Journal of Swara Justisia Transformasi : Jurnal Kepemimpinan dan Pendidikan Islam Al-Riwayah : Jurnal Kependidikan PROFICIO: Jurnal Pengabdian Masyarakat Journal Physical Health Recreation (JPHR) Jurnal Bina Pengabdian Kepada Masyarakat Al-Ashr : Jurnal Pendidikan dan Pembelajaran Dasar Jurnal Tawadhu Jurnal Kolaboratif Sains Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Aplikasi Pelayaran dan Kepelabuhanan International Journal of Science and Society (IJSOC) Indonesian Journal of Educational Development (IJED) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Literasi Pendidikan Fisika (JLPF) Jurnal Ilmu Pendidikan (SOKO GURU) Kharisma Tech Mauriduna : Journal of Islamic studies Jurnal PRIMED:Primary Education Journal atau Jurnal Ke-SD An Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta INDOGENIUS Islamic Economics and Finance Journal Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Research Review: Jurnal Ilmiah Multidisiplin Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Journal of Technology Research in Information System and Engineering Jurnal Lintas Keperawatan Asketik: Jurnal Agama dan Perubahan Sosial Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka POACE: Jurnal Program Studi Administrasi Pendidikan Outline Journal of Management and Accounting 12 Waiheru International Journal of Educational Research Excellence (IJERE) Jurnal Indonesia Sosial Teknologi Paedagogi: Jurnal Kajian Ilmu Pendidikan (e-journal) Journal of Language Education KENDALI: Economics and Social Humanities ARMADA : Jurnal Penelitian Multidisiplin AL-KHAZINI: JURNAL PENDIDIKAN FISIKA Hexagon Journal of Business, Management and Social Studies PUBLICA: Jurnal Pengabdian Masyarakat International Journal of Scientific Multidisciplinary Research (IJSMR) Indonesian Journal of Physical Activity SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Terapan MANAGER: Journal of Management and Administration Science Al Maqashidi : Jurnal Hukum Islam Nusantara Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Pendidikan Kreatif Jurnal Informatika Ekonomi Bisnis Jurnal Pendidikan Dasar dan Menengah (DIKDASMEN)  AgriMu Sinergi International Journal of Communication Sciences Jurnal Ekonomi Prioritas (JEKO) JMBD Sepakat : Sesi Pengabdian Kepada Masyarakat Jurnal Point Equilibrium Manajemen dan Akuntansi Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ilmiah Mahasiswa Agrokomplek Wisesa: Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan RESLAJ: Religion Education Social Laa Roiba Journal Jurnal ABDIMAS MUTIARA JPAP (Jurnal Praktisi Administrasi Pendidikan) JACTA: Journal of Accounting and Tax Law and Justice Adpebi International Journal of Multidisciplinary Sciences At Tawazun Jurnal ekonomi Islam Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) LITERA ABDI: Jurnal Pengabdian Masyarakat Jurnal Unicorn ADPERTISI Al-khidmah: Jurnal Pengabdian dan Pendampingan Masyarakat Moneta : Journal of Economics and Finance Jurnal Intelek Insan Cendikia PENG: Jurnal Ekonomi dan Manajemen Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah Journal of Social and Scientific Education DEDIKASI : JURNAL PENGABDIAN KEPADA MASYARAKAT ZIJEn: Zabags International Journal of Engagement Jurnal Sains Materi Indonesia Journal of Excellence Humanities and Religiosity Jurnal Pengabdian Kepada Masyarakat Al-Amin Tadulako Social Science and Humaniora Journal Macca: Science-Edu Journal Jurnal Infinity Transformasi Manageria: Journal of Islamic Education Management Babakti : Journal of Community Engangement Agency Journal of Management and Business IECON: International Economics and Business Conference TRANSFORMATIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Multidisciplinary Indonesian Center Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Dialektika : Jurnal Pendidikan Agama Islam Jurnal Pengabdian Masyarakat Journal of English Education and Literature JOETAL: Journal of Education, Teaching and Learning Fundamental : Jurnal Ilmiah Hukum PENGABDIAN KEPADA MASYARAKAT (JUPENGMAS) QAZI : Journal of Islamic Studies Jipmas : Journal Inovasi Pengabdian Masyarakat Renewable Energy Issues PESHUM Journal of Studies in Academic, Humanities, Research, and Innovation Malaqbiq : Jurnal Pengabdian kepada Masyarakat. Jurnal Ar-Risalah Jurnal Pendidikan Anak Usia Dini Al-Amin Nursing Arts Sinergi International Journal of Psychology Journal of Health Literacy and Qualitative Research Jurnal Riset Kualitatif dan Promosi Kesehatan ENCRYPTION: Journal of Information And Technology Journal on Mathematics Education KEWINUS: Jurnal Keperawatan dan Kesehatan Jurnal Pendidikan dan Literasi Madrasah Ibtidaiyah Pijar Pelita: Journal of Early Childhood Education and Early Childhood Islamic Education PENDIMAS Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Study of Scientific and Behavioral Management (SSBM) Tirai Edukasi : Jurnal Pendidikan HUMAN: Journal of Social Humanities and Science
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Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective Saputri, Jesika; Sudirman; Idris Parakkasi; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8205

Abstract

This study aims to analyze the influence of lifestyle and digital promotions on impulsive buying behavior among Generation Z Muslims in Palopo City, with religiosity as a moderating variable. This study uses a quantitative research type with an explanatory approach. Data were obtained by distributing questionnaires to 115 Generation Z Muslim respondents in Palopo City selected using a purposive sampling technique. Data analysis was conducted using SmartPLS software version 4.11.4 through the Partial Least Square (PLS) method to test validity, reliability, structural model, and research hypotheses. The results showed that each lifestyle and digital promotion variable had a positive and significant effect on impulsive buying. However, religiosity was not proven to moderate the influence of lifestyle or digital promotions on impulsive buying. This finding indicates a gap between the level of understanding of religiosity and consumption practices that still tend to be impulsive. Theoretically, this study strengthens the Stimulus–Organism–Response (SOR) study, while practically emphasizes the importance of financial literacy and digital literacy so that Generation Z can manage consumption behavior in accordance with the principles of simplicity in Islam. Kata Kunci: gaya hidup, promosi digital, impulsive buying, religiusitas, Generasi Z
Strategi Pembinaan Literasi di SDN 4 Cakranegara Misnawati; Sudirman; Setiani Novitasari
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 4 (2025): November
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v6i4.1475

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis strategi pembinaan literasi yang diterapkan di SDN 4 Cakranegara guna meningkatkan minat dan kebiasaan membaca siswa.  Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif analisis ini dilakukan melalui observasi, wawancara, dan dokumentasi terhadap kepala sekolah, guru kelas IV dan V, serta siswa kelas IV dan V. Pemeriksaan keabsahan data menggunakan triangulasi teknik dan sumber, dimana data yang terkumpul dianalisis melalui reduksi data, penyajian data, dan penarikkan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pembinaan literasi di sekolah tersebut berpusat pada tiga program utama: (1) Pembiasaan Literasi Rutin, seperti kegiatan membaca 15 menit setiap hari sebelum pelajaran dan sesi interaktif di luar kelas; (2) Penataan Lingkungan Kaya Literasi, melalui optimalisasi perpustakaan dan pojok baca di kelas; dan (3) Melibatkan Pihak Luar, dengan kolaborasi aktif bersama orang tua, alumni, Puskesmas, dan Perpustakaan Daerah. Faktor pendukung utama meliputi ketersediaan sarana prasarana yang memadai dan materi ajar kreatif. Namun, implementasi menghadapi hambatan signifikan, terutama dari kurangnya dukungan orang tua dan pengaruh negatif gadget, yang menjadi tantangan utama dalam mengatasi rendahnya minat baca siswa.
THE EFFECT OF CONTENT-BASED INSTRUCTION TOWARDS STUDENTS’ READING COMPREHENSION ON POST PANDEMIC PERIOD AT SMKN 2 MATARAM Damayanti, Sabrina; I Made Permadi Utama; Sudirman
JOETAL: Journal of Education, Teaching and Learning Vol. 1 No. 1 (2024): JOETAL Volume 1 Number 1 (May 2024)
Publisher : Sinar Lima

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

There were three main problems faced by students at SMKN 2 Mataram after the pandemic period. First is limited interaction between teacher and students during the pandemic period meant that students did not receive clear instructions for reading, practicing, or presenting the required material. This research was aimed to find out the effect of Content-Based Instruction towards students’ reading comprehension on post pandemic period at SMKN 2 Mataram. This research was experimental research with non-equivalent control group design. The sample of this research were students of XI ULW 1 as experimental class, and students of XI ULW 2 as control class. Experimental class was treated by using Content-Based Instruction, and control class was treated by using Task Based Learning as conventional way of teaching. The instrument used a lesson plan and reading test that consist of 25 items in the form of multiple choices. The research data was collected from the pre-test and post-test results of both groups and analyzed using independent sample t-test. According to the results, it showed that the score of sig. (2-tailed) = 0.04 which is smaller than the significance level 0.05 which means there was significant difference between the scores of experimental and control groups. It can be concluded that Content-Based Instruction had an effect on students’ reading comprehension on post pandemic period at SMKN 2 Mataram. The effect of CBI that were able to form active and independent students made CBI worth considering for use in the teaching and learning process.
Development of Problem-Based Learning Devices to Improve Mathematics Problem Solving Ability and Learning Independence of Labuhanbatu Private Junior High School Students Sudirman; Dedy Juliandri Panjaitan
International Journal of Educational Research Excellence (IJERE) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v2i2.553

Abstract

This development research generally aims to develop problem-based learning tools that are valid, practical and effective, in particular the objectives are to : 1) Produce product development problem-based learning tools that are valid, practical and effective in improving students' mathematical problem solving skills and independence . 2) Analyzing the increase in students' mathematical problem solving abilities in the application of problem-based learning tools. 3) Analyze the level of student learning independence in the application of learning tools. The researcher gave pretest questions to students to see students' initial abilities before being given the learning tools that had been developed. The data obtained from the results of the pretest and posttest were analyzed to find out how much the increase in students' learning independence abilities occurred. Testing of the assessment instrument was carried out at the beginning (pretest) and at the end (posttest) of the meeting. This learning tool was developed using a development model referring to Plomp's theory, which consists of five phases, namely the initial investigative research phase, the design phase, the design phase, the assessment phase and the implementation phase (trial). LKPD is another tool that was developed using a problem-based learning model for problem-solving abilities and participants' independent learning abilities that can be said to be effective, valid and practical.
Analisis Hukum Terhadap Keabsahan Klausula Baku dalam Kontrak Financial Technology (Fintech) Nanda Alamsyah , Galant; Sudirman; Fadjriah Hamzah, Ismi; Umar, Wahyudi
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 2 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i2.3239

Abstract

Penelitian ini membahas keabsahan klausula baku dalam kontrak pinjaman online berbasis fintech dan perlindungan hukum bagi konsumen sesuai dengan Undang-Undang Perlindungan Konsumen (UUPK) dan peraturan Otoritas Jasa Keuangan (OJK). Permasalahan yang diangkat adalah bagaimana klausula eksonerasi yang membebaskan penyelenggara dari tanggung jawab mempengaruhi keabsahan kontrak, serta bagaimana konsumen dilindungi secara hukum dalam perjanjian tersebut. Penelitian ini bertujuan untuk menganalisis keabsahan klausula baku dalam kontrak fintech dan upaya perlindungan hukum bagi konsumen. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan studi literatur. Hasil penelitian menunjukkan bahwa klausula eksonerasi dalam kontrak fintech bertentangan dengan Pasal 18 UUPK dan dapat dianggap batal demi hukum karena tidak memenuhi syarat sahnya perjanjian menurut KUH Perdata. Selain itu, perlindungan hukum bagi konsumen dapat diperoleh melalui mekanisme litigasi dan non-litigasi, termasuk penyelesaian sengketa melalui Lembaga Alternatif Penyelesaian Sengketa (LAPS) yang menawarkan solusi lebih cepat dan efisien dibandingkan proses pengadilan.
Pengaruh Jenis Pupuk Fosfor Terhadap Pertumbuhan dan Hasil Dua Varietas Tomat (Lycopersicum esculentum Mill.) di Musim Hujan Imra'atun Shalehah; I Komang Damar Jaya; Sudirman
Jurnal Ilmiah Mahasiswa Agrokomplek Vol. 3 No. 3 (2024): Jurnal Ilmiah Mahasiswa Agrokomplek
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jima.v3i3.5180

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jenis pupuk fosfor terhadap pertumbuhan dan hasil dua varietas tanaman tomat (Lycopersicum esculentum Mill.) di musim hujan. Penelitian eksperimental dilaksanakan di lahan kering dusun Amor-amor, desa Gumantar, kecamatan Kayangan, Kabupaten Lombok Utara dari bulan Desember 2023 hingga bulan April 2024. Pupuk fosfor yang diuji adalah HX MKP dan Black-Phos. Sedangkan dua varietas yang diuji adalah varietas Servo F1 dan varietas Gustavi F1. Penelitian ini dirancang secara faktorial menggunakan Rancangan Acak Kelompok (RAK) dan diulang sebanyak tiga kali. Hasil penelitian menunjukkan bahwa tidak terdapat interaksi antara varietas dengan pupuk fosfor. Faktor varietas memberikan pengaruh yang sama terhadap pertumbuhan dan hasil tanaman tomat. Sementara itu, perlakuan pupuk fosfor mempengaruhi hasil tanaman tomat pada parameter bobot buah per tanaman dan bobot buah per petak, dengan hasil tertinggi didapatkan pada pemberian pupuk HX MKP.
Pengaruh Suplemen Dua Pupuk Daun terhadap Pertumbuhan dan Hasil Dua Varietas Tanaman Cabai Rawit (Capsicum Frutescens L.) yang Ditanam di Musim Hujan Yulia Eliani; Sudirman; Jayaputra
Jurnal Ilmiah Mahasiswa Agrokomplek Vol. 4 No. 1 (2025): Jurnal Ilmiah Mahasiswa Agrokomplek
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jima.v4i1.6205

Abstract

Penelitian ini bertujuan untuk mengetahui respon pertumbuhan dan daya hasil dua varietas tanaman cabai rawit yang ditanam di musim hujan, untuk mengkaji pengaruh pemberian dua jenis pupuk daun terhadap pertumbuhan dan hasil tanaman cabai rawit yang ditanam di musim hujan, serta untuk mengetahui interaksi pemberian dua jenis pupuk daun dan dua varietas tanaman cabai rawit yang ditanam di musim hujan. Percobaan dilaksanakan pada akhir bulan oktober 2022 hingga akhir maret 2023 di Dusun Amor-amor, Desa Gumantar, Kecamatan Kayangan, Kabupaten Lombok Utara. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) Faktorial dengan dua faktor. Faktor pertama yakni pemberian suplemen pupuk daun (P) dengan tiga aras (p0= tanpa pupuk, p1= Profit Merah, p2= Profit Orange). Faktor kedua yakni penggunaan varietas (V) dengan dua aras ( Bara dan Dewata 43). Kedua faktor tersebut diulang tiga kali sehingga diperoleh enam perlakuan dan 18 unit percobaan . Hasil penelitian menunjukan varietas dan suplemen pupuk daun berpengaruh tidak nyata terhadap pertumbuhan dan daya hasil tanaman cabai rawit yang ditanam di musim hujan, tidak ada interaksi antara dua varietas yang digunakan dengan beberapa jenis suplemen pupuk daun terhadap pertumbuhan dan hasil tanaman cabai rawit yang di tanam dimusim hujan, serta Varietas dan suplemen pupuk daun berpengaruh tidak nyata terhadap semua parameter pengamatan diperoleh hasil analisis ragam antara perlakuan p0 (Tanpa Pupuk Daun), p1 (Pupuk Provit Merah), p2 (Provit Orange) tidak terlalu jauh selisihnya akibat dari cuaca yang ekstrim sehingga tidak ada perbedaan pertumbuhan dan hasil tanaman cabai rawit meskipun dipupuk dengan jumlah yang berbeda.
PENGARUH CUSTOMER BONDING DAN HARGA TERHADAP LOYALITAS PELANGGAN DI CV. TIGA PUTRA PADANG Oktaviani, Nichy; Yusnita, Irni; Sudirman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.81

Abstract

Pada penelitian mengenai pengaruh customer bonding dan harga terhadap loyalitas pelanggan di CV. Tiga Putra Padang. Mengharapkan agar pelanggan dapat selalu loyalitas terhadap Perusahaan guna memperoleh keuntungan yang sebesar-besarnya. Salah satu faktor terpentng yaitu Customer bonding dan harga. Dengan hasil penelitian secara simultan berpengaruh simultan terhadap loyalitas Pelanggan karena nilai sig 0,002 lebih kecil dari pada level of significant (α) 0,05 dan 10% loyalitas dijelaskan oleh customer bonding dan Harga sedangkan sisanya 90% dijelaskan oleh selain model yang diteliti. Berdasarkan tabel diatas dapat dilihat besar nilai Adjusted R Square sebesar 0,101 (10,1%). Hal ini berarti bahwa 10,1% adalah kemampuan customer bonding dan harga dalam menjelaskan loyalitas pelanggan sedangkan sisanya 89,9% dijelaskan oleh variabel lain diluar dari variabel pada penelitian ini.
The Effect of Tax Knowledge and Tax Socialization on Motivation to Pay Taxes in STIE Eka Prasetya Students Tanelwy, Aurellia; Kosasih, Jocelin; Calosa, Charen; Caroline; Jesslyn; Stefanie; Tina Muhardika Handayani; Bambang Sutejo; Sudirman
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i1.141

Abstract

This study aims to determine the effect of partially or simultaneously Tax Knowledge and tax Socialixation on Motivation to Pay Taxes. The population in this study are STIE Eka Prasetya Students. The sampling technique in this study used saturated samples, which amounted to 35 students of 20.1 class. The research method used is the technique of collecting data through questionnaires. The analytical method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. Partially Tax Knowledge has a positive and significant effect on Motivation to Pay Taxes and Tax Socialization has a positive and significant effect on Motivation to Pay Taxes. Simultaneously Tax Knowledge and Tax Socialization have a positive and significant effect on Motivation to Pay Taxes. The coefficient of determination test results (R2) shows that 56,1% of the Motivation to Pay Taxes variable is influenced by the Tax Knowledge and Tax Socializationvariable, while the remaining 43,9% is influenced by other variables outside of this study.
Strengthening Fraud Prevention in Islamic Banks: The Roles of Islamic Corporate Governance, Sharia Compliance, and Internal Control Mutmainnah, Andi; Amiruddin; Sudirman; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8202

Abstract

This study aims to examine the influence of Islamic Corporate Governance (ICG) and Sharia Compliance on fraud prevention with Internal Control as a moderating variable in Islamic Commercial Banks in Indonesia for the period 2016 to 2024. This study uses a quantitative approach with 90 observations from 10 banks selected through a purposive sampling method. Sharia Compliance is measured using two proxies, namely the Islamic Income Ratio (IsIR) and the Profit Sharing Ratio (PSR). Data were obtained from annual reports, financial statements, and Good Corporate Governance (GCG) reports, then analyzed by Moderated Regression Analysis (MRA) using E Views 12 software. The results show that ICG has a negative but insignificant effect on fraud prevention, IsIR has a significant positive effect, and PSR has a significant negative effect. The moderating role of Internal Control produces varying findings, namely insignificant in the relationship between ICG and fraud, significant negative in the relationship between IsIR and fraud, and significant positive in the relationship between PSR and fraud. The novelty of this research lies in its comprehensive approach, integrating governance, sharia compliance, and internal control into the analysis of fraud prevention in Islamic banking. The results provide theoretical contributions to the literature on sharia governance and provide practical input for Islamic banking in strengthening transparency, accountability, and risk management.    
Co-Authors ., Agustiawan .B, Sunarti A Yahyahidayanti A. Ahmad Ridha A. Hari Witono A. M. Nur Atma Amir Abd Kadir, Abd Abd. Haris Abd. Wahid Abd.Hady J Abdul Hafid Abdul Rahman Awan Abdullah, Wahidah Abidin Abidin Pasaribu, Abidin Achmad Karim Adani, Sakila Herfiana Silmy Adyaksa Afifah Agil Bahsoan Agus Muchsin Agustin, Risnawati Ahmad Adil Ahmad Syukron Ahmad Yani ahmad yani Ahmad Zaki Yamani Aidi Ainun Nasihah Aisyah Aisyah binti Samudin, Siti Aisyah Qadri Saiful, Nur Ajirah Akhmal, Akhwanul Akib , Ma’ruf Akifah Ala Purnawati alam kusuma, aswar Alfan Hadi Ali, Ajwar Alida Palilati Alifah, Faiqoh Dzakiyyatul Almar Atus Sholeha Amal, Ikbal Ambo Asse Amelia Putri Amin, Akriandi Aminuyati Amiruddin Amiruddin Kadir Anas Djumati Andi Abdul Gaffar Andi Ahriani Andi Asrina Andi Bahrun Syam Andi Fitriani Djollong Andi Hadidu Andi Mardiana Andi Rizal Andi Sismar Andi Sutomo Angelia, Inge Angelina, Putri Angraini, Desi Anis Marsela Annisa Nurul Irviani Annisa Rosida Salsabila K Apri wahyuni Br Sinulingga Ardiansyah Arfan Yunus Arfianty Arifai, Samsul Arifuddin Usman Arimbi Ariny Tamamul Minnah Arkanudin Arman Arman Armasari, Nola Armedi, Rama Arshad, Sazmal E. Arsyil Waritsman arum, wijayanti Ashary, Hasbi Asrin Asrini Muslima Sari Asrul Asyraf Mustamim Asyraf Mustamin Aufani, Nabil Achmad Aulan, Zema yuuliana Aulya Nurani Awaluddin Awaludin AYU LESTARI Ayu Ruqayyah Yunus Badaru, Benny Badriyah Baehaqi Baharuddin Bahtiar, Syamsul Bakri Bambang Avip Priatna Bambang Budi Santoso Bambang Sutejo, Bambang Bangngu, Nolvan. C. Bonyah, Ebenezer Budi Widiyanto Budiman Budiman Abd. Rauf Bunyamin Burenia , Merlin Novayanti Nepa Calosa, Charen calvina wuysan Cantillo-Rudas, Benilda María Cao Huaixuan Carlos Lazaro Caroline Chairil Anwar Chandhita Cahya Tirtani Chatarina Umbul Wahyuni Cholis Sa’dijah Cici Citra Arta, Deddy Novie D, Nur Hasanah Dalle, Abd. Rahman Ambo' Dama, Waldetrudis. V. Damayanti, Sabrina Daniel Happy Putra Dara Afriyanti Fajar Wangi Dara Septika Natalia Anggraeni Darmin Daryanti Dayat Mardiana Deasy Soraya A Aminartha Deby Handayani Dedy Juliandri Panjaitan Devi Novianty Devy Wulandari Dewantoro Lase Dharmayani , Ni Komang Tri Dian Anggraini Dian Sari Dilla Astuti Ningsih Djaja, Benny dwi, dwi rezeki aulia Eka Ardiansyah, Eka Eka Prasetia Hati Baculu Eka Pujo Eliana Elis Chalisyah Ella Masita Emmy Hamidah Emmy Yuani Emmy Yuanita Erlinda, Rosni Evelyn Winny Thody fadhilah, Nurul Fadhilah Fadlika Fadri Fadliya FAHRIZAL Fahruddin Fahruddin Fahruddin Fardan Abdillah M Farida, Kania Fariz Nafiir, Muhammad Fatmawati Fatmawati Faudunasokhi Telaumbanua FAUZI Febriana, Tyas Fegy Regita Cahyani Ibrahim Femilia Zahra Femiliani Novitasari Fikri Firdaus, Andrian Firzan Nadia Fatiq, Diska Fitri Siyami Fitriah Ningsih Font Moll, Vicenç Fransiska S. Herin Samon Futi Khaturrahmah Gazali, Agus Umar Gefi Melyana saputri Ginanjar Rahardian Gracezylia Todingrante Gumelar, Reisintiya Resky H. Mahmuddin Habibi, M. Mujtaba Hadlun Haeruddin Hairil Akbar Hakim, Samsul Hakim, Syamsul Halim , Muhammad Nur Halimatus Saidah HAMIDAH Hanarti, Inna Handoko Karjantoro Hardi, Sudi Hardiman F. Sanaba Hariani Hariani, Hariani Haris Ependi, Nur Haris Pontoh Harjoko Harun, Fadilah Harun, Salmah Harwandi, Yeviyen Hasbi Asyhari Hasbunallah AS Hasnawati hasnia Heidi Angela Tengriano Hendri, Novi Henri Heri Hadi Saputra Heri Suprapto Herlan Hermansyah Herpian, Nila Herina Hidayat, Sapit Hudain, Muh. Adnan Hulaemi Hultasari Husniati Husnul Khatimah I Komang Damar Jaya I Komang Damar Jaya I Made Sulandra I Nengah Darma Susila, I Nengah Darma I Wayan Suastawa, I Wayan Ida Farida Idris Parakkasi Ihsan, Andi Ika Pertiwi Putri, Wahyuni Ika Santia Ilham Azis Imakulata, Mbing. M. Imelda Desi Anggraini Imra'atun Shalehah Inayah, Maslahatul Indah Listyaningrum Indah Puspita, Syahvira Indra Afrianto Indria Nur Indriati Nurul Hidayah Inna Hanarti Insan, Abdul Ippa Syahida Irina Popoi Irmawati Irmawati S Irni Yusnita Irwandi, Syahrul Iryani Irzan Ishak Bachtiar Ishak Bactiar Ismawati Ismi Fadjriah Hamzah Isnaini Iwan Syahjoko Saputra Jaenudin Akhmad Jannah, Baiq Khaeratul Jannah, Vokal Jasman Jayaputra Jefriansyah Dwi Amory Jeni Andriani Jesslyn Joni Rokhmat Jumain Jumarti Junnah , Habibatin Kadir , Abd. Kadir Jaelani, Abdul Kalyail, Sofwa Qarina Kamaruddin Karisma Wati Kartika, Julia KARTINI Kasim, Amrah Kawuryan, Megandaru W. Keliata, Anda Khaeri, Muhamad Khan, Zahirah Khatimah, Nur Husnul Kisman Kistiono Komda Saharja Kosasih, Jocelin Kurniawan Kuswandi Laenussa, Ratna Lalu Wira Zain Amrullah Langga, Feryan Mey Laxmi Legowo, Dhinar Yoga Hanggung Leni Marlina limputra, Juan kristo Linda Wulandari Lisa Prahayuningsih Liza Azrianti Lubis, Lunariana Lukman Hakim Lukman Nulhakim Lulu Ulfa Sholihannlisa Lutfi, Anugrah M. Adin Setyawan M. Ahmed M. Fahri Hamdika Putra M. Ferdinansyah M. Noris M. Rachmat Kasmad M. Said Zainuddin M. Sauqi Iza Masruri M.Adnan Hudain Ma'ani Ma'rifin Sugeha, Abdi Made Ery Arsana Mafthu Ikhsan Mahardhika, Baiq Eliza Prizma Mahmud, Basri Makbul Muksar Makruf Mangerangi, Andi Ishak Mansur Hakim Mansyur Mappasere, Fatmawati A. Mappellawa, Andi Mardikawanty, Rini Margareta Rahayuningsih Nugroho Edi K Maria Ulfa Mario J. Santrum Marlina Marshal Imar Pratama Marwiyah Marzuki Masin, Muhlis Masyhur Aziz Maulana, Muhammad Miftahul Maulida, Rizky Mawar Megahati S, Ruth Rize Paas Melani Agista Melizubaida Mahmud Menshuliang Mexano Hans Gery Meyko Panigoro Mimit Pakasi Mirna, Mirna Ulandari Misbah Nasri Sailellah Misnawati Miza Muramdani MMSI Irfan ,S. Kom Moh Projo Angkasa, Moh Projo Moh. Afriansyah Moh. Irawan Zain Mohamad Andri Mohamad Gabriel Syaeful Rahim Mohamad Yasin Mohammad Sofyan S. Thayf Muamar Iksan Muammar Muammar, Yudi Mufatihatuttaubah Rorom Ika Putri Muh Rafly De Qanyo Y Muh. Adnan Hudain Muh. Hasbi Muh. Reynaldi Ismail Muh. Syachrul Syamsuddin Muh. Syukran Muh.Fajri Apriansya M.S Muhairira, Nurjamilatul Muhammad Al Khudori Muhammad Ali Rusdi Bedong Muhammad Arfin Muhammad Awaluddin, Muhammad Muhammad Faisal Muhammad Hamzani MUHAMMAD ILHAM Muhammad Irfan Hasanuddin, Muhammad Irfan Muhammad Jufri Muhammad Kamal Muhammad Kamal Muhammad Nailul Muhammad Qasas Hasyim muhammad qasash hasyim Muhammad Ridho Maghfiroh Muhammad Ridwansyah Muhammad Rizky Alfarizi Muhammad Rusdi Muhammad Su’eb Muhammad Syukran Muhammad Tahir Muhammad Taufiq Hidayatullah Muhammad Watif Massuanna Muhammad Yasin Muhammad Yusup Mukhammad Solikhin Mukhlis Mukhtar Yunus Muldaniyah Muliadi Mulyadi Setiawan MULYANI Munifah AM. Idrus Munir, Abdil Murniati Murtiadi Awaluddin Murtir jeddawi, Murtir Murweni, Ira Musa Musriani Mustafa Mustari, Mohamad Mutiara Putri, Mutiara Mutmainnah, Andi Muzakkir Muzawwir, Muhammad Dirga Mu’alimah, Miftakhul Mu’fidatul Nurul Hajjad Nafsia Marasabessy Najmi Nalar Jati, Gempar Nana Adriana Nanda Alamsyah , Galant Nasir Nasir Nasir Nasir Nasir Nasira Asri Nasril Nasrullah Bin Sapa Nichy Oktaviani Nicodemus R Toun Nikmah Ningsih, Baiq Nila Sari Ningsih, Suci Rahayu Nining Sri Fahroyati Nirwana Sampara Norma Nofianto Noviani, Inda Nugraha, Ade Nugraha, Enung Nunik Amrita Nur Afni Imbran Nur Anisyah Nur Azlan Nur Haris Ependi Nur Harris Ependi Nur Ina Fildzha Zahia Nur Istiqamah, Nur Nur Khofifah Ayu Ashari Nurdin Nurfaidah Nurfianti Nurhaedar Nurhedianto Nurhuda, Pradicta Nuridin Widya Pranoto Nurlia, Titim Nurliani Nursamzinar Nurwahidah Nurwana Nurzamsinar Nurzamsinar Nyoman Sridana Oktafiani, Susi Pabe , Rivani Rustam Pabe, Rivani Rustam Pabón-Navarro, María Luisa Pakawaru, Ilham Palupiningtyas, Dyah Parakkasi, Idris Parawu, Hafis Elfiansya parlindungan, edison Parmi Pebriyani Jasmin, Suriah Pricilia, Cindy Puguh Wardaya, Antonius Purwanto Purwitasari, Maria Evy Puspita, Lita Putra, I Dewa Gede Agus Tri Putri Qonitah Rahim Putri Ulfia, Anggi Putri Ulfia Qomaruz Zaman, Jamrud Qotrunnada Salikin Qursia Lasandang Rachmad Hidayat Raden Muliana Radia Hafid Rahmadani, Nur Fitri Rahmaniah Rahmat Bukahri, La Ode Rahmawati Rahmayati, Hirza Rasyid, Muhammad Rusdi Rehanun Renny Retno Ariadi Lusiana Retno Farhana Nurulita Rianto, Budi Ridwan Rihfenti Ernayani Rika Dwi Ayu Parmitasari Riko Sutriyadi Risit, Alexander Hendro Rismawaty Rita Afriani Riyanti, Nova Rizki, Irvan Nur Rizky Amaliyah Ramdhani Ilham Rizky Nur Amalia Robi Awaluddin Rodríguez-Nieto, Camilo Andrés Rosmah Ro’yal aini Rudin, Suratna Dewi rumfot, hartina Runjati Rusdaya Basri, Rusdaya Rusdiah Rusli, Hildawati Ruth Megawati, Ruth S, Ruth Rize Paas Megahati Sabaria Sadu Wasistiono, Sadu Safri Haliding Sahareani, Yeni Sahril Saidah Saifuddin Saifuddin Zuhri Saiful Fadli, Saiful Salasa, Bernardo Sandrini Salfa, Astrid Salmah Harun Samdin Samsidar Samsul Hakim Samudera, Wawan Sani Akbar, Jufri Santi Apriana Santrum, Mario. J. Saopiati Sapa, Nasrullah Saparini Saprin Saputri, Jesika Sari Astuti Sari Dewi Sari, Sindy Purnama Sariningsih, Baiq Nila Sarsil Sashi Kirana.H Satila, Anton Satriawan, Syukron Zul Ramdan Selang, Zulfikar Selmiana Salam Senjaya , Aan Juhana Sentosa, Chintia Septian, Yugi Sadrah Seri Wahyuni SERLY Setiabudi, Arifin Setiani Novitasari Setiono, Benny Agus Shabir, Achmad Shohibul Ardhi Sholihah, Daimah Shopiatun Rudiah Silahturahmi Silalahi, Wilma Sirajuddin Siska Alia Fadila Siti Aidiyatul Fitriani SITI FATIMAH Siti Mariana Siti Mufidah Siti Suhartati Siti Syafiatul Qomariyah Sitti Syamsiah Sobali, Utep Sri Dewi Yusuf Sri Mulyani Sri Wahyuni Srie Rosmilawati Stefanie Stevin Unusa Suardi Suarning Subagia, I Wayan Adi Subanji Sudibyo, Anung Sudirman Burhanuddin Sudirman Wilian Suharni Suhartini Suhera Sukri Syamsuri, Andi Sumarlin SUMARNI Sunaningsih Supian Azhari Supratman Supratman, Moh. Supriadi Supriyatno Surahman Amin, Surahman Suraiyah Suriah Suriah Hanafi Suriati Surya Desismansyah Eka Putra Surya Hadi Susi Susanti Sutawidjadja, Akbar Sutrisni Andayani, Sutrisni syafna, nadilla Syafriyandi Syah, Sri Rahayu Syaharuddin Syaharuddin Syahiruddin Syamsul Hadi SYAMSUL HIDAYAT Syamsul Ph.D M.A. Hadi Syamsurianto Syaputra, Dadang Syarifatul Ummah Tafandas, Maruli Talindong, Agustinus Tamu, Wikta Tandungan, Kevin Rantaello Tanelwy, Aurellia Tanib, Rian Abdul Tarihoran, Naf'an Tawali Tawali, Tawali TEDDY SETIADY Teddy Setiady Tenri, Andriani Tia Ilda Annisa Tiblola, Jordan Tina Muhardika Handayani Tri Dharmayani, Ni Komang Tri Winarto Trimulato Tukan, Etheldrida S. T. Ujianti Tawakkal Umar, St. Hafsah Untung Waluyo Urwatul Khairi, Muh. Usman Utama, I Made Permadi Utien Kustianing Vivi Rachmatul Hidayati Wa Mirna Wahdani, Yokie Julitia Wahyu Wahyu Hidayat Wahyudi Umar Wahyudi, Abdi Wati, Henny Wawan Samudera Wetzal, Matthias Widya Astrina Widya Putri Wiltin, Gabriela. F. Winarni, Kiki Ayu Windi Vatricia Wirawan, I Gede Putu Wirarama Wedashwara Wisriani Wiwin Andriani Woro Sumarni Yahya, Muh Yanuar, Emsal Yasin, Nurina Yulia Eliani Yuliana, Liza YULIANI Yuliansyah Yuniar Lubis, Berlian Kristanti Yunus Hidayatullah Yusnadi Yusnaeni Yuspiani Yusril, Muh Zaenal Abidin Zaenal Abidin Zaimatus Sholikhah Zainal Said Zaki Zhanaz Tasya Zia'ul Khaerul Qasyaf Zulfiana Zulkarnaen, Adi zulva nisaul Zumratu