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All Journal An-Nisbah: Jurnal Ekonomi Syariah JIET (Jurnal Ilmu Ekonomi Terapan) Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI 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 Journal of Islamic Economics, Banking, and Social Finance Khazanah Sosial
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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Islamic Economics as a Science and System Abd. Kholik Khoerulloh; Syifa Rohmaniatul Hidayah
Khazanah Sosial Vol. 3 No. 2 (2021): Khazanah Sosial Vol 3, No 2 August 2021
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v3i2.11029

Abstract

Understanding a thing as a whole must begin with understanding the nature of science itself. Islamic economics as a science has received rejection from western scientists because of its value-free nature. However, Islamic economics is not entirely a doctrine and normative assumptions, because the Qur'an and hadith as the main legal basis for Muslims contain many descriptive assumptions that can be verified by modern science. Using a qualitative approach and conducting ontological studies to understand Islamic economics better, it is deemed necessary to see Islamic economics as a system that is full of spiritual values without neglecting the material values contained in this research. being the basis of Islamic economics contains many descriptive arguments that can be proven by modern science.
Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Abd. Kholik Khoerulloh; Yadi Janwari
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; Sharin, Farah Hida Syifa Rohmaniatul Hidayah Yadi Janwari