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All Journal Al-Amwal : Journal of Islamic Economic Law Owner : Riset dan Jurnal Akuntansi Journal of Institution And Sharia Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia
Nouruzzaman, Ahmad
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Literasi Fintech, Kompetensi Digital, dan Minat Karir Auditor Digital: Pendekatan Theory of Planned Behavior pada Mahasiswa Akuntansi Jusman, Jumriaty; Masrahati, Masrahati; Nouruzzaman, Ahmad; Purnama, Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3031

Abstract

The rapid digitalization of the accounting and auditing profession has increased demand for digitally skilled auditors, particularly those capable of operating in FinTech-driven environments. This study examines the simultaneous and partial effects of FinTech literacy and digital competency on students’ interest in pursuing a career as a digital auditor, drawing on the Theory of Planned Behavior (TPB) as the underlying theoretical framework. Using a quantitative approach, data were collected from undergraduate accounting students and analyzed using multiple linear regression with SPSS. The results of the F-test indicate that FinTech literacy and digital competency jointly have a significant effect on students’ interest in the digital auditor profession. However, partial testing reveals that both FinTech literacy and digital competency exhibit a negative and significant individual effect on career interest. These findings suggest that higher levels of knowledge and digital skills may simultaneously increase awareness of professional risks, technological complexity, and job demands associated with digital auditing, which in turn can reduce career interest. The results align with TPB by indicating that perceived behavioral control and attitude toward the profession may be shaped not only by competence but also by perceived difficulty and risk. This study contributes to the literature by highlighting the paradoxical role of digital competence and FinTech literacy in career intention formation and provides practical implications for accounting education in designing curricula that balance skill development with career orientation and risk awareness. This study contributes to the literature on digital audit career intentions by demonstrating that advanced digital capabilities may generate ambivalent effects on career interest, particularly through heightened risk perception and job demands. From a practical perspective, the findings imply that accounting curricula and audit education should not only strengthen digital and FinTech competencies but also address career orientation, professional readiness, and realistic perceptions of digital audit work.
The Role of Investment Interest in Linking Inflation, Exchange Rate, and Interest Rate Perceptions to Gold Investment Decisions Syawal Senong Pakata, Ahmad; Fiqran, Muh; Fatima, Sitti; Nouruzzaman, Ahmad
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.9905

Abstract

This study aims to analyze the effect of inflation perception, exchange rate, and interest rate on gold investment decisions with investment interest as a mediating variable. The study uses a quantitative approach with an explanatory design. Data were collected through a survey using a questionnaire administered to respondents who had experience or interest in gold investment using purposive sampling. Data analysis was performed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results show that inflation perceptions have a positive and significant effect on investment interest, while exchange rates and interest rates do not have a significant effect on investment interest. In addition, these three macroeconomic variables do not have a significant direct effect on gold investment decisions. Conversely, investment interest has a positive and significant effect on gold investment decisions. The mediation analysis results show that investment interest fully mediates the relationship between inflation perception and gold investment decisions. These findings indicate that psychological factors play an important role in explaining individual investment behavior.
The Effect of Repeated Advertising on Purchase Behavior Moderated by Consumer Trust Rifuddin, Burhan; Ilham; Sukran; Hamida; nurfadilah; Imam, Muh. Abdi; Nouruzzaman, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.9927

Abstract

This study aims to analyze the effect of repeated advertising on purchase behavior with trust as an intervening and moderating variable. The study uses a quantitative approach through a survey of respondents, with data analysis using the Partial Least Squares–Structural Equation Modelling (PLS-SEM) method. The measurement model was evaluated through validity and reliability tests based on outer loading, composite reliability, and average variance extracted (AVE) values. The analysis results show that repeated advertising has a positive and significant effect on purchase behavior and trust. In addition, trust also has a positive and significant effect on purchase behavior. However, the moderation test results show that trust does not moderate the relationship between repeated advertising and purchase behavior. The R-square value shows that repeated advertising explains 37.3% of the variation in purchase behavior and 14.2% of the variation in trust. These findings confirm the important role of repeated advertising in shaping trust and directly encouraging consumer purchase behavior. This study provides theoretical and practical implications for the development of marketing communication strategies.
Kerangka Kerja Untuk Menguatkan Literasi Keagamaan Siswa Muslim Minoritas SMA Berbasis Harmoni Budaya Daerah Toraja Utara: Framework for Strengthening Religious Literacy of Minority Muslim High School Students Based on Regional Cultural Harmony North Toraja Rustan, Edhy; Thaha, Hisban; Nouruzzaman, Ahmad
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 5 No. 1 (2026)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jppmi.v5i1.1356

Abstract

Literasi agama merupakan bagian dari literasi budaya. Kuatnya adat istiadat dan budaya daerah di Toraja Utara berdampak pada literasi agama siswa Muslim. Oleh karena itu diperlukan upaya penguatan literasi agama melalui pendampingan dengan metode service learning. Dosen, mahasiswa tutor, dan pihak sekolah bersama-sama terlibat dalam kegiatan intrakurikuler dan kokurikuler. Subjek dampingan yaitu seluruh siswa muslim SMA Toraja Utara. Adapun pihak yang terlibat dalam pengabdian yaitu dosen pendamping, mahasiswa tutor, dinas pendidikan, kepala sekolah, dan guru PAI. Pelaksanaan pendampingan melalui 3 tahapan yakni persiapan, pelaksanaan, dan monitoring evaluasi. Berdasarkan hasil social mapping diperoleh bahwa rendahnya literasi agama siswa dipengaruhi oleh tingginya pergaulan bebas, banyaknya pernikahan beda agama dan kuatnya budaya lokal. Pendampingan literasi agama yang diberikan kepada siswa dilakukan melalui kegiatan intrakulikuler dan kokurikuler. Hasil pendampingan menunjukkan peningkatan rerata literasi keagamaan pada siswa dari 67,56 menjadi 87,44. Kegiatan pendampingan literasi keagamaan perlu diterapkan secara berkesinambungan dari seluruh pihak terkait untuk meningkatkan literasi agama siswa.
Conceptual Framework of Digital Amanah: Blockchain as Trust Infrastructure and Stablecoin as Value Instrument in Islamic Economics : a Systematic Literature Review Nouruzzaman, Ahmad; Sabami, Akbar; Humaidi; Arno, Abd. Kadir; Mantovani, Muh. Yusril; Pakata, Ahmad Syawal Senong
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.10058

Abstract

Purpose – This article develops a conceptual framework of digital amanah for Islamic digital economics by examining how trust should be institutionalized across the normative, infrastructural, and instrumental layers of digital economic systems. It specifically analyzes how amanah functions as an ethical-institutional principle, how blockchain can be positioned as a trust infrastructure, and how stablecoins can be evaluated as instruments of value protection within Islamic economics. Method – This study employs a systematic literature review reported in line with PRISMA 2020 and supported by PRISMA-S. The review draws on 50 peer-reviewed journal articles published between January 2015 and March 2026, identified through searches in Scopus, Web of Science Core Collection, and Dimensions, and synthesized through qualitative thematic analysis. Result – The review shows three main findings. First, amanah in Islamic economics should be understood not merely as an individual moral quality, but as an ethical-institutional principle requiring transparency, accountability, stakeholder protection, and the safeguarding of value and rights. Second, blockchain can function as an infrastructure of digital amanah only when its traceability, verifiability, and auditability are supported by credible governance and effective oversight. Third, stablecoins can be regarded as digital instruments of amanah only when they preserve value substantively through transparent reserves, clear redemption rights, and governance arrangements that protect users from excessive uncertainty and institutional failure. The article further formulates theoretical propositions explaining the conditional relationship between amanah, blockchain governance, stablecoin reserve credibility, and Islamic economic legitimacy. Implication – The findings suggest that Islamic digital finance should be evaluated not only in terms of permissibility or technical utility, but also in terms of how digital systems protect value, rights, and public trust under accountable governance.
Co-Authors Abdul Wahab Arno, Abd. Kadir Fatima, Sitti Fiqran, Muh Hamid Habbe, Abdul Hamida Humaidi ILHAM Imam, Muh. Abdi Jumriaty Jusman Mantovani, Muh. Yusril Masrahati, Masrahati Nurfadilah Pakata, Ahmad Syawal Senong Purnama, Ikhsan Rifuddin, Burhan Rustan, Edhy Sabami, Akbar Sukran Syawal Senong Pakata, Ahmad Thaha, Hisban