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All Journal An-Nisbah: Jurnal Ekonomi Syariah JIET (Jurnal Ilmu Ekonomi Terapan) Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI Khazanah Sosial Airlangga International Journal of Islamic Economics and Finance AL-MASHALIH (Journal of Islamic Law) Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy An-Nisbah: Jurnal Ekonomi Syariah
Abd. Kholik Khoerulloh
Inspektorat Kabupaten Majalengka, Majalengka
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Khoerulloh, Abd. Kholik; Janwari, Yadi
Economica: Jurnal Ekonomi Islam Vol. 12 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.1.6442

Abstract

Abstract:  Investors in sharia cooperatives in Majalengka Regency suffered losses due to its administrators and managers who were not transparent in reporting their finances. This research aims to determine the effect of the application of sharia accounting standards and human resource competencies on investment decisions through financial reporting quality. The analytical techniques used in this study use path analysis. The results showed that the application of Sharia accounting standards had no significant adverse effect on investment decisions through financial reporting quality with an original sample value of -0.021 and Pvalue 0.554 > 0.05. In contrast, human resource competence significantly affected investment decisions through financial reporting quality with original sample values of 0.403 and Pvalue of 0.044 < 0.05. The implication of this research is to improve sharia cooperative management in financial performance to attract members to invest. The novelty of this research is the motive of investing in sharia cooperatives.Abstrak: Investor pada koperasi syariah di Kabupaten Majalengka mengalami kerugian karena ulah para pengurus dan pengelolanya yang tidak transparan dalam melaporkan keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi syariah dan kompetensi sumber daya manusia terhadap keputusan investasi melalui kualitas laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasilnya menunjukkan bahwa penerapan standar akuntansi syariah berpengaruh negatif tidak signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar -0.021 dan Pvalue 0.554 > 0.05, sedangkan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar 0.403 dan Pvalue 0.044 < 0.05. Implikasi dari penelitian ini adalah meningkatkan manajemen koperasi syariah dalam kinerja keuangan sehingga menarik anggota untuk berinvestasi. Kebaruan dari penelitian ini adalah motif investasi pada koperasi syariah.
Co-Authors Abdillah, Lukman Fauzi Abdillah, Lukman Fauzi Anggi Amirudin Aziz, Holis Abdul Elsa Siti Fauziah Gita Priyanti Hidayah, Syifa Rohmaniatul Jalaluddin Jalaluddin Komarudin, Omay Komarudin, Omay Krisniawan, Hendra Mutaqin, Muhammad Ilham Sukma Neng Sri Astuti Sya&#039;adah Puneri, Atharyanshah Rachmat Syafei&#039; Syifa Rohmaniatul Hidayah Yadi Janwari