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All Journal Perdikan: Journal of Community Engagement Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Al-Muraqabah: Journal of Management and Sharia Business Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Halida, Uly Mabruroh
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Shafin: Sharia Finance and Accounting Journal

 1 
Accounting Analysis of Cost and Benefit of Celebrity Endorsements in Micro, Small and Medium Enterprises Priyadi, Ira Hasti; Halida, Uly Mabruroh; Jannah, Safiratul; Rohmaniyah, Alfiatur
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.15622

Abstract

Indonesian. Abstract describes the purpose of research writing, methodology, and shows the In the era of digitalization, social media has become an integral part of human life, not only as a communication tool but also as a branding and marketing platform. This phenomenon creates opportunities for businesses to use celebrities, well-known individuals on social media, as product promotion agents. However, this strategy is not without significant costs. This research aims to conduct a cost-benefit analysis (CBA) on product promotion through celebrity endorsements in Indonesia, with a focus on MSMEs in Pamekasan. Mixed research methods are used to combine quantitative and qualitative approaches. Data was obtained through interviews with MSME actors and program celebrities, documentation and literature studies. Quantitative data includes endorsement rates for well-known celebrities, while qualitative data involves evaluating the benefits received by MSMEs. It is known that celebgrams charge varying rates, with some of the most expensive celebgrams reaching IDR 50,000,000. A cost-benefit analysis was conducted to assess the efficiency of investment in this promotion. It can be seen that several MSMEs achieved the highest Cost-Benefit Ratio (CBR), indicating high efficiency in generating benefits.
Pengaruh Kinerja Keuangan Terhadap Tingkat Kepercayaan Muzakki Untuk Membayar Zakat Profesi: Mampukah Kualitas Pelayanan Memoderasi? (Studi Kasus BAZNAS Kabupaten Sampang) Firman Ardiansyah; Halida, Uly Mabruroh; Handayani, Sri; Bin Ahmad, Shofian
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.18404

Abstract

This study aims to examine and analyze financial performance which includes transparency of financial statements, financial accountability, and competence in managing funds on the level of muzakki's trust in paying professional zakat moderated by quality of service. This study uses a quantitative method with a causality approach. Data collection used questionnaires with accidental sampling techniques to ASNs in Sampang Regency. The data obtained is then processed through SPSS. Testing the variable starts from the multiple linear regression test, then the moderated multiple linear regression test. The results showed that the transparency of financial reports, financial accountability, and fund management competence had a significant effect on the level of muzakki's trust, as well as service quality had a significant effect but were unable to moderate the transparency of financial reports, financial accountability, and fund management competence on the level of muzakki's trust to pay professional zakat at BAZNAS Sampang Regency.
Co-Authors Alfiatur Rohmaniyah, Alfiatur Bin Ahmad, Shofian Fena Ulfa Aulia Firman Ardiansyah Handayani, Sri Hery Widijanto Ira Hasti Priyadi, Ira Hasti Izzmatika, Ananda Novita Jannah, Safiratul Masiyah, Riayatul Rahmawati Rohmaniyah, Wasilatur Yanti Mala