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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Robust: Research of Business and Economics Studies
Sukma, Evie
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kecurangan Laporan Keuangan: Financial Target, Nature Of Industry, Dan Perubahan Auditor Dengan Komite Audit Sebagai Variabel Moderasi (Studi Bursa Efek Indonesia Tahun 2015-2019) Sukma, Evie; Daswan, Lestari
Robust: Research of Business and Economics Studies Vol. 3 No. 1 (2023): April 2023
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.6096

Abstract

This study examines the effect of financial targets, the nature of the industry and auditor changes on financial statement fraud with the audit committee as a moderating variable in manufacturing companies.  The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. Data collected by purposive sampling obtained as many as 165 company data, which became the research sample. The data used is secondary data in the form of annual reports of companies sampled for research. Data test tools using Eviews software include descriptive statistical analysis, classical assumption test, determination coefficient test, simultaneous significant test, and hypothesis testing.  The results showed that the financial target variable positively affected financial statement fraud. The nature of industry variables has no positive effect on financial statement fraud. The audit committee weakens the positive effect of financial targets on financial statement fraud. Audit quality does not weaken the positive effect of the nature of industry variables and auditor changes on financial statement fraud.
PANDANGAN EKONOMI ISLAM MENGENAI BATASAN LABA DALAM BISNIS Idris, Munadi; Sukma, Evie
Robust: Research of Business and Economics Studies Vol. 3 No. 2 (2023): Oktober 2023
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i2.6903

Abstract

Tujuan utama dalam bisnis adalah mencari keuntungan yang maksimal. Keuntungan yang maksimal dapat dicapai apabila perbedaan antara hasil penjualan dengan biaya produksi mencapai tingkat yang paling besar atau jika hasil penjualan melebihi dari biaya produksi. Ekonomi Islam mengatur permasalahan etika bisnis termasuk bagimana mendapatkan keuntungan yang maksimal. Islam tidak membatasi laba dalam bisnis hal ini diserahkan sepenuhnya pada penjual dalam menetapkan asalkan tidak keluar dari prinsip-prinsip syariah. Tulisan ini menjelaskan dan menganalisis mengenai batasan laba dalam pandangan ekonomi Islam dengan didasarkan dari hadis dan pendapat para ulama.   
Brand Religiosity Image dalam Perspektif Ekonomi Islam Idris, Munadi; Sukma, Evie; Virnanda, Selvi
Robust: Research of Business and Economics Studies Vol. 4 No. 1 (2024): April 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i1.8704

Abstract

Penelitian ini bertujuan untuk mengeksplorasi konsep dan implikasi dari citra religiusitas merek dalam perspektif ekonomi Islam. Citra religiusitas merek mengacu pada persepsi, kesan, dan keyakinan yang muncul dan tercermin dalam nilai-nilai spiritual dan religiusitas konsumen terhadap suatu merek tertentu. Konsep ini mengacu pada tingkat keyakinan konsumen yang tinggi terhadap merek yang menghasilkan ikatan spiritual antara merek dan konsumen. Dengan menggunakan citra merek berbasis agama, perusahaan atau produk dapat meningkatkan kepercayaan konsumen dalam memilih produk dibandingkan dengan pesaingnya. Hal ini disebabkan adanya energi spiritual yang mengikat kepercayaan konsumen dengan citra merek tersebut. Salah satu implikasi penggunaan merek agama ini adalah bahwa seseorang akan merasa puas dan menikmati hidup, tidak hanya dalam dunia ini tetapi juga di akhirat. Penelitian ini memberikan kontribusi dalam pemahaman konsep citra religiusitas merek dalam ekonomi Islam dan implikasinya bagi bisnis yang beroperasi di pasar Islam.
Customer Loyalty Through Satisfaction, Engagement, and Trust: A Study in Islamic Banking in South Sulawesi, Indonesia Idris, Munadi; Sukma, Evie
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 2 (2023): December 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i2.9259

Abstract

Islamic banking emphasizes religiosity and psychological aspects to enhance customer loyalty and satisfaction. Engagement and trust are variables that encompass both aspects, yet they have not been extensively studied in the context of Islamic bank customers. This research aims to examine the effect of customer satisfaction on loyalty through customer engagement and trust in Islamic banks in South Sulawesi. This explanatory quantitative study utilizes primary data from 384 respondents who are Islamic bank customers, analyzed using SmartPLS 3. The results show that customer satisfaction has a positive and significant effect on customer loyalty, engagement, and trust. Customer engagement and trust also positively and significantly influence loyalty. Trust positively affects customer engagement. Another notable finding is that customer satisfaction positively influences loyalty through customer engagement and trust. The implications of this research provide valuable insights for Islamic banks in building customer loyalty by addressing the aspects of satisfaction, engagement, and trust.
Co-Authors Daswan, Lestari Munadi Idris Virnanda, Selvi