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All Journal 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 Prosiding SNTTM Al Iman: Jurnal Keislaman dan Kemasyarakatan
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
Co-Authors Afri Tia Deftiana Ahmad Ridwan Al-Amin Awaloedin, Dipa Teruna Azahri, Alfin Fauzi Azhari, Alfin Fauzi 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 Iro Waziroh Khairani, Zelfia Khairul Saleh L. Tobing Krisnandi, Herry Kumba Digdowiseiso, Kumba Latif, B Syarifuddin Muhammad Ramli Muhammad., Ramli Nidaan Alfia Novendri, Yos Padri Achyarsyah Pallawagau, Andi Pratama, Juan Pratama, Reza Aditya Putri, Febrina Adita Refiter Putra Rini Elvira 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