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All Journal Sketsa Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Iqtishoduna: Jurnal Ekonomi Islam 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) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Indonesian Journal of Entrepreneurship & Startups 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 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 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.
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.
The Influence of Organizational Environment, Welfare, and Entrepreneurship on Productivity of SMEs In Makasar City Amiruddin Mise; Andi Pallawagau; 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 Heni Suryanti; Asyari; Padri Achyarsyah; Andi Pallawagau
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.
Creating Employee Performance Based on HR Competency, Information Technology, and Education and Training at PT. Kereta Api Indonesia Andi Pallawagau; Asyari; Riomattajang; Muhammad Ramli
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/cn08nk12

Abstract

The aim of this research is to analyze HR competency, information technology and mentoring and training on employee performance at PT. Indonesian Railways. The research sample was carried out by random sampling with a total of 100 respondents. Data analysis test using multiple linear regression with hypothesis testing. The sample was carried out by purposive sampling with a liker scale of 100 employees. The analysis carried out includes validity tests, reliability tests, with classical assumption tests including normality test, multicollinearity test, heteroscedasticity test, T test (partial test), The results of the research found that human resource competency has a significant effect on employee performance. Information technology has a significant positive effect on employee performance, the implementation of education and training has a significant effect on employee performance.
Tourism Development Strategy in the Sembalun Hill Area, Selong Regency, East Lombok Bagus Syarifuddin Latif; Ramang H. Demolingo; Asyari
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 2 (2026): May, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/5808w656

Abstract

This study aims to explore and analyze the tourism potential in the Sembalun Hill area of Selong, East Lombok. Interviews, observations, and documentation studies were used in this study. The research focused on identifying tourism potential, facilities and infrastructure, promoting tourism potential, tourism service facilities, employment opportunities, and developing tourism potential for the local economy in the Sembalun Hill area. The research method used was qualitative. Data processing showed that tourism potential development is influenced by community awareness, infrastructure and facilities, tourism potential development, and tourism support services. Tourism development analysis was conducted based on the advantages of each region, each with its own distinct characteristics, within the Sembalun Hill area of Mount Rinjani. Long-term research recommendations include several types of employment opportunities, such as food and beverage vendors, souvenir craftsmen, and artists, which will be the mainstay for developing tourism potential in the Sembalun Hill area.
Analisis Aktivitas Pertambangan Pasir di Korong Ganting Kecamatan Lubuk Alung Kabupaten Padang Pariaman Perspektif Etika Bisnis Syariah Fadilla Turahma; Asyari
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11500

Abstract

Although sand mining activities have been widely studied because they provide economic benefits while potentially causing environmental impacts, research specifically analyzing these practices from the perspective of Sharia Business Ethics at the local community level remains relatively limited. This study aimed to analyze sand mining activities in Korong Ganting, Lubuk Alung Subdistrict, Padang Pariaman Regency, and assess their conformity with the principles of Sharia Business Ethics. The study employed a qualitative approach with a case study design. The research informants consisted of mining business operators, mine workers, the nagari government, and surrounding community members selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing and verification. The results showed that sand mining activities had been conducted for approximately fifty years and had become one of the community’s main sources of livelihood. These activities provided economic benefits and helped reduce river sedimentation but had not yet been supported by an administrative recommendation from the nagari government and were still conducted traditionally using simple equipment. From the perspective of Sharia Business Ethics, these mining practices had provided maslahah for the community, but the implementation of the principles of trustworthiness, responsibility, and governance consistent with Sharia values still needed to be strengthened. This study contributes to the development of research on Sharia Business Ethics in natural resource management and provides practical implications for the government and the community in improving mining governance that is responsible, sustainable, and aligned with Sharia principles.
Co-Authors Afni Sofya, Nur Ahmad Ridwan Al-Amin Amiruddin Mise Andi Pallawagau Awaloedin, Dipa Teruna Azahri, Alfin Fauzi Azhari, Alfin Fauzi Bagus Syarifuddin Latif Budhi Susetyo, Ferry Demolinggo, Ramang H. Demolingo, Ramang H Dewi, Dyah Handayani Didik Sugiyanto Elvi Nasriandani Erwin Fadilla Turahma Fauziah Sukma wati Febriani, Winda Hadi Subeno Harry Z. Soeratin Heni Suryanti Herry Susanto Hesi Eka Puteri Hidayatullah, Deni Husnul Bashir Iro Waziroh Juan Pratama Khairani, Zelfia Khairul Saleh L. Tobing Krisnandi, Herry Kumba Digdowiseiso, Kumba Latif, B Syarifuddin Muhammad Ramli Muhammad Ramli Muhammad., Ramli Nidaan Alfia Novendri, Yos Padri Achyarsyah Pallawagau, Andi Pratama, Reza Aditya Ramang H. Demolingo Refiter Putra Rini Elvira Riomattajang Saban, Muhamad Zaki Sastra, Abelya Satiaji, Amirosa Ria Sukra, Widia suryanti, heny Syamsudin Wahyu Nusantara Illahi,S Wira Andespa Yartono, Nungki yefri chan Yolanda, Olivia Yulianti, Elma Zaena, Rosye