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All Journal Jurnal Ilmiah Ekonomi Islam Sketsa Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Iqtishoduna: Jurnal Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Al Iman: Jurnal Keislaman dan Kemasyarakatan Edukais : Jurnal Pemikiran Keislaman EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Mahasiswa Raushan Fikr Indonesian Journal of Entrepreneurship & Startups Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Prosiding SNTTM Al Iman: Jurnal Keislaman dan Kemasyarakatan Munazzama Journal of Islamic Management and Pilgrimage
Asyari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Interpersonal Skills and Technical Skills on The Effectiveness of Audit Report Survey at PT. Bank Neo Commerce Indonesia Asyari; Achyarsyah, Padri; Suryanti, Heny; Hidayatullah, Deni
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.481

Abstract

This research aims to analyze the influence of interpersonal skills and technical skills on the effectiveness of financial report audits at PT. Neocommerce Bank in Jakarta. Methodology This research uses a quantitative descriptive approach because researchers use survey data collection methods and direct interviews with the PT company. Neocommerce Bank. This research is classified as quantitative descriptive research, namely testing the relationship between the influence of interpersonal skill and technical skill variables on the effectiveness of financial report audits. The research sample was conducted for the internal audit of the company PT. Jakarta Neocommerce Bank. With a sample size of 58 employees. The research hypothesis was processed with the help of SPSS 25 software. The research results show that interpersonal skills have a significant effect on the effectiveness of financial report audits. Technical skills have a significant positive effect on the effectiveness of financial report audits. The R Square Test results show that the variables are able to contribute to the effectiveness of financial report audits at Bank Neocommerce
THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA Asyari; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1310

Abstract

Participating in insurance can help mitigate the risks that arise in life, such as the consequences of unforeseen losses on one's health or property ownership. There are two categories of insurance that are distinguished by their underlying principles: conventional insurance and sharia-compliant insurance. The fundamental concept behind the utilization of traditional insurance involves a transactional approach, necessitating compliance with a financial accounting standard known as PSAK. Hence, the objective of this study is to analyze the contrast between the implementation of financial accounting standards in sharia and conventional insurance. The employed approach is a systematic literature review that relies on scientific literature data. The data collection process involves three stages: identification, screening, and inclusion. The PSAK commonly utilized by sharia insurance companies comprises PSAK 108, 101, and 105. Moreover, the commonly employed PSAK (Indonesian Financial Accounting Standards) in the context of traditional insurance encompasses PSAK 28, 36, and 62. The application of PSAK has a significant impact on both sharia and conventional insurance by enhancing the acknowledgment and examination of an accounting report. In addition, PSAK facilitates the assessment of the effectiveness of insurance implementation in relation to the fundamental principles upon which the company is established.
Analysis of the Influence of Maintenance Bank Syariah Indonesia on Mobile Banking Economic Transaction Activities in The Territory of Indonesia Al-Amin; Nidaan Alfia; Wahyu Nusantara Illahi,S; Fauziah Sukma wati; Hadi Subeno; Husnul Bashir; Refiter Putra; Wira Andespa; Ahmad Ridwan; Elvi Nasriandani; Khairani, Zelfia; Febriani, Winda; Asyari
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 7 No. 2 (2023)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v7i2.294

Abstract

Indonesia Sharia is a financial institution currently trending but has experienced extraordinary maintain in recent times. The purpose of this study is to determine the influence of maintenance Bank Syariah Indonesia on mobile banking economic transaction activities in the territory of Indonesia. This research method is quantitative with descriptive analysis and data collection with questionnaires and the level is the Likert scale of correspondent data on Indonesian Islamic bank customers randomly from various regions of Indonesia affected by a total of 85 people. The results of this study Likewise, the Maintenance of Mobile Banking Services carried out by Bank Syariah Indonesia had a significant and positive effect on Economic Transaction activities in Indonesian territory last week
The Influence of E-Wallet Usage and Lifestyle on Consumptive Behavior with Self-Control as a Moderating Variable Sukra, Widia; Asyari; Hesi Eka Puteri; Rini Elvira
SKeTsa Bisnis (e-jurnal) Vol 12 No 2 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/0qqq8g70

Abstract

Introduction; The purpose of this study was to measure and analyze the influence of e-wallet usage and lifestyle on consumer behavior, with self Discipline as a moderating variable among Muslim millennials in Bukittinggi City. Method; This study was quantitative with a descriptive approach. A sample of 300 respondents, representing Muslim millennials who use e-wallets in Bukittinggi City, was selected. Data collection involved observation and questionnaire distribution. The data were then analyzed using Structural Equation Modeling (SEM) techniques using the SmartPLS application. Results; The study revealed that both e-wallet usage and lifestyle have a positive and significant impact on consumptive behavior among Muslim millennials in Bukittinggi. Additionally, self-discipline was found to significantly weaken the influence of lifestyle on consumptive behavior, while its moderating effect on the relationship between e-wallet usage and consumptive behavior was not significant. Conclusion;Self-discipline, as a form of self-discipline, has a significant moderating effect in weakening the relationship between lifestyle and consumptive behavior among Muslim millennials in Bukittinggi City. However, its moderating effect on the relationship between e-wallet usage and consumptive behavior is not statistically significant.
The Influence of Islamic Store Atmosphere, Service Quality and Digital Marketing on Consumer Purchase Decisions Afri Tia Deftiana; Asyari
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.v7i4.8277

Abstract

This study aims to analyze the extent to which the store atmosphere characterized by Islamic values, service quality, and digital marketing strategies influences consumers' purchasing decisions at Foresthree Coffee Shop. The background of this study is based on the rapid growth of the coffee shop industry and the shift in consumer tastes that now prioritize a comprehensive experience not only on the taste of coffee, but also the comfort of space, quality of service, and digital interaction. A quantitative approach was applied in this study using a survey method of 460 respondents from five favorite coffee shops in Bukittinggi City. The collected data was then analyzed using descriptive statistics and multiple linear regression. The findings of the study show that the three variables of the Islamic atmosphere, service quality, and digital marketing have a positive and significant effect on purchasing decisions. The presence of Islamic elements in store design fosters a sense of comfort and increases the confidence of Muslim consumers (β = 0.232; p = 0.000). On the other hand, responsive and friendly service strengthens the level of customer satisfaction (β = 0.268; p = 0.000). The digital marketing strategy through social media and online platforms has proven to be effective in expanding brand reach and strengthening relationships with consumers (β = 0.130; p = 0.007). Overall, these three factors contributed 23.1 percent to the purchase decision variable (R²= 0.231). Based on these results, business actors are advised to integrate Islamic elements into the concept and atmosphere of the store, maintain and improve the quality of service consistently, and optimize the use of digital channels to strengthen customer loyalty
Analysis of Pilgrims' Satisfaction with Umrah Registration Services at PT. Dream Tour & Travel, West Sumatra Branch Afni Sofya, Nur; Asyari
Munazzama: Journal of Islamic Management and Pilgrimage Vol. 5 No. 2 (2025): December
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/mz.v5i2.17270

Abstract

Service is an invisible service activity that can only be felt by someone. Good service will evoke various assumptions and even perceptions, which will trigger perceived satisfaction. Switching to services, there is no doubt when discussing Hajj and Umrah travel companies. Currently, numerous enthusiasts are eager to perform these services, and companies are competing to provide excellent service to each prospective pilgrim. This study aims to analyze the effect of registration services, which are only seen from two sides, namely (Tangible) physical evidence and (reliability) employee reliability, on the level of registration satisfaction. The method used in this research is field research with a quantitative approach. The study used samples from 47 individuals out of a total congregation of 90 people. The result obtained proves that there is a significant effect on Umrah registration by 84,4% on the physical evidence dimensional and 95% on the reliability dimension, because the congregation’s satisfaction score is in the range of 80-100, which means that the congregation can be said to be satisfied with the service provided by employees to the congregation. These findings convince prospective pilgrims in choosing Hajj and Umrah travel companies for the sake of convenience during the Hajj or Umrah pilgrimage.
Analisis Pengaruh Perceived Usefulness dan Perceived Ease of Use terhadap Repurchase Intention Rahma Detik Kurningsih; Iiz Izmuddin; Asyari; Aidil Alfin
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 06 (2025): JIEI : Vol. 11, No. 06, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i06.18507

Abstract

As one of the e-commerce platforms with the highest traffic in Indonesia throughout 2023, Shopee continues to strengthen its position amid the growing trend of online shopping. Understanding the factors that drive consumers to make repeat purchases is therefore crucial for maintaining customer loyalty and ensuring platform competitiveness. This study aims to examine the influence of Perceived Usefulness and Perceived Ease of Use on Repurchase Intention among students of the Faculty of Islamic Economics and Business (FEBI), UIN Sjech M. Djamil Djambek Bukittinggi, who actively use the Shopee application. A quantitative approach was employed, utilizing Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. A total of 180 respondents were selected based on the criteria of having an active Shopee account and having made at least two purchases on the platform. The findings reveal that both Perceived Usefulness and Perceived Ease of Use exert a positive and significant influence on Repurchase Intention. These results underscore that consumers’ perceptions of the usefulness and ease of using the application play a substantial role in shaping their decision to continue purchasing through Shopee.
The Influence of Organizational Environment, Welfare, and Entrepreneurship on Productivity of SMEs In Makasar City Mise, Amiruddin; Pallawagau, Andi; Asyari
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/sd92rn40

Abstract

This research aims to determine the influence of the organizational environment, employee welfare, and entrepreneurial orientation on productivity in MSMEs in Makassar City. The method used is quantitative descriptive research. The sampling technique was carried out randomly and proportionally to 100 MSMEs. Data collection techniques use observation, interviews, documentation, and questionnaires. Test data analysis using multiple linear regression tests. Partial T test, F model test, and R-squared coefficient of determination test. Based on the research results, it shows partially that the organizational environment influences work productivity, employee welfare influences work productivity, and entrepreneurial orientation influences work productivity, simultaneously influencing work productivity. The magnitude of the influence of the organizational environment, welfare, and entrepreneurial orientation on work productivity is 70%, while the remainder is contributed by other variables outside the independent variables used in this research.
The Influence of Auditors Professional Skepticism, Responsibility, and Independence on Audit Quality In Public Auditors in West Java Suryanti, Heni; Asyari; Achyarsyah, Padri; Pallawagau, Andi
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ae18jh86

Abstract

The research aims to determine and analyze the influence of professional skepticism on audit quality, independence on audit quality, and accountability on audit quality. This research was conducted on auditors who work at Public Accounting Firms (KAP) in the West Java region. The research population was 160 KAP. And sampling was carried out randomly with a total of 40 KAPs. The research methodology was quantitative descriptive by distributing questionnaires. Data processing uses the SPSS 21 application. Data measurement is carried out through validity and reliability testing, normality tests, and autocorrelation tests. Hypothesis testing is carried out using multiple linear regression. The research results show that independence has a significant positive effect on audit quality. Responsibility or accountability has a significant positive effect on audit quality. And professional skepticism has a significant positive effect on audit quality. The R-square determination test shows that the three research variables are able to contribute to influencing audit quality, 75.3 percent of which is influenced by other factors.
Determinants of Financial Distress in Construction State-Owned Enterprises Listed on the Indonesian Stock Exchange for the Period 2015-2024 Based on Altman Z-Score Susilo, Bambang; Asyari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.814

Abstract

State-owned construction companies face structural financial pressures due to massive debt burdens to finance national infrastructure projects, exacerbated by the COVID-19 pandemic, which caused a 5.67% contraction in the construction sector in 2020, resulting in the suspension of trading of PT Waskita Karya and PT Wijaya Karya shares, which could potentially be delisted from the Indonesia Stock Exchange. This condition confirms that state-owned company status does not provide immunity from bankruptcy, as evidenced by PT Merpati Nusantara Airlines and PT Istaka Karya, which have been declared bankrupt. This study analyzes financial distress conditions based on the Altman Z-Score and identifies the influence of Operating Cash Flow, Company Size, Asset Growth, and Company Age on financial distress for the period 2015–2024, based on Agency Theory and Signaling Theory. Secondary data from four state-owned construction companies listed on the IDX were analyzed using multiple linear regression with SPSS version 31. PT Waskita Karya recorded the lowest Z-Score of −1.96, placing it in the distress zone. Partially: Operating Cash Flow had no significant effect (p = 0.457 > 0.05); Company Size had a significant negative effect (p < 0.001 < 0.05); Asset Growth had a significant positive effect (p = 0.030 < 0.05); Company Age had no significant effect (p = 0.494 > 0.05). Simultaneously, the four variables have a significant effect (p < 0.001 < 0.05) with an Adjusted R² of 47.7%, confirming that the financial distress of state-owned construction companies is multidimensional and requires holistic improvement interventions.
Co-Authors Afni Sofya, Nur Afri Tia Deftiana Ahmad Ridwan Aidil Alfin Al-Amin Awaloedin, Dipa Teruna Azahri, Alfin Fauzi Azhari, Alfin Fauzi Bambang Susilo Budhi Susetyo, Ferry Demolinggo, Ramang H. Demolingo, Ramang H Dewi, Dyah Handayani Didik Sugiyanto Elvi Nasriandani Erwin Fauziah Sukma wati Febriani, Winda Hadi Subeno Harry Z. Soeratin Herry Susanto Hesi Eka Puteri Hidayatullah, Deni Husnul Bashir Iiz Izmuddin Iro Waziroh Juan Pratama Khairani, Zelfia Khairul Saleh L. Tobing Krisnandi, Herry Kumba Digdowiseiso, Kumba Latif, B Syarifuddin Mise, Amiruddin Muhammad Ramli Muhammad., Ramli Nidaan Alfia Novendri, Yos Padri Achyarsyah Pallawagau, Andi Pratama, Reza Aditya Putri, Febrina Adita Rahma Detik Kurningsih Refiter Putra Rini Elvira Riomattajang Saban, Muhamad Zaki Sastra, Abelya Satiaji, Amirosa Ria Sukra, Widia Suryanti, Heni suryanti, heny Syamsudin Wahyu Nusantara Illahi,S Wira Andespa Yartono, Nungki yefri chan Yolanda, Olivia Yulianti, Elma Zaena, Rosye