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All Journal At-Tawassuth: Jurnal Ekonomi Islam Banque Syar'i : Jurnal llmiah Perbankan Syariah Turast: Jurnal Penelitian dan Pengabdian Journal of Enterprise and Development (JED) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Buana Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi Al Dzahab Islamiconomic: Jurnal Ekonomi Islam Jurnal AKAL: Abdimas dan Kearifan Lokal Priviet Social Sciences Journal Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI)
Rezky Mehta Setiadi
Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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ANALISIS PERAN PENGENDALIAN INTERNAL SEBAGAI PEMODERASI PENGARUH PERAN AUDITOR INTERNAL TERHADAP KINERJA ORGANISASI PADA PERGURUAN TINGGI KEAGAMAAN ISLAM NEGERI DI INDONESIA Rezky Mehta Setiadi; Muhammad Nuryatno; Jamaluddin Jamaluddin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.55

Abstract

Tujuan penelitian ini adalah untuk menganalisasi pengaruh  peran auditor internal,akuntabilitas dan praktik transparansi dan kontrol internal terhadap kinerja organisasi dengan kontrol internal sebagai variabelmoderat. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Responden penelitian ini  adalah auditor atau staf audit Unit Audit Internal (SPI) yang berjumlah 104 responden dari 48 Perguruan Tinggi Keagamaan Islam Negeri di seluruh Indonesia. Metode analitik menggunakan beberapa analisis regresi linear dengan SPSS 22  (program statistik untuk ilmu sosial)  untuk jendela. Hasil penelitian  menunjukkan bahwa secara bersamaan    peran internal auditor, akuntabilitas, transparansi dan pengendalian internal memiliki efek positif dan signifikan terhadap kinerja organisasi. Sebagian,  peran dan akuntabilitas auditor internal tidak mempengaruhi kinerja organisasi, sementara transparansi dan kontrol internal memiliki efek positif dan signifikan terhadap kinerja organisasi. Untuk menguji variabel moderating, kontrol internal bukan sebagai variabel moderat pada pengaruh   peran auditor internal,akuntabilitas dan transparansi terhadap kinerja organisasi.  
Dampak Kegiatan Kuliah Kerja Nyata dalam Meningkatkan Kegiatan Literasi Anak di Lingkungan Sekolah Desa Kertaraharja Trisna Taufik Darmawansyah; Yani Aguspriyani; Rezky Mehta Setiadi; Siti Marfu'ah; Miko Polindi
Turast: Jurnal Penelitian dan Pengabdian Vol 11, No 1 (2023)
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/turast.v11i1.4714

Abstract

The significant problem in the Kertaraharja region is the lack of educational systems, one of which is the lack of interest in reading or literacy among school-aged children, as well as a lack of understanding. Reading has a significant impact on an individual's knowledge and perspective. The purpose of this research is to increase children's interest in reading and build motivation and willingness by adding library collections. The Participatory Action Research (PAR) method was used for this study. The results of this research indicate that encouragement, motivation, library collection enrichment, as well as initiation and development of children's intuition, can significantly increase children's interest in reading and learning. Permasalahan yang ada di daerah kertaraharja yang lebih signifikan yaitu kurangnya sistem pendidikannya, salah satunya yaitu kurang minat membaca atau literasi di kalangan anak-anak yang masih menjenjang pendidikan sekolah, dan juga kurangnya pemahaman. Karena membaca akan mempengaruhi pengetahuan dan wawasan terhadap seseorang. Tujuan penelitian ini Upaya meningkatkan minat baca anak-anak dan membangun motivasi serta kemauan dengan mengadakannya penmbahan koleksi pustaka. Dengan menggunakan Metode (Kualitatif) khususnya menggunakan metode participatory action research (PAR). Hasil dari penelitian ini menunjukkan bahwa dorongan, motivasi, pengayaan koleksi pustaka, serta inisiasi dan pengembangan intuisi anak, dapat secara signifikan meningkatkan minat membaca dan minat belajar pada anak.
Pengaruh Strategi Digital Marketing terhadap Keputusan Pembelian Produk Asuransi pada Generasi Milenial Yani Aguspriyani; Miko Polindi; Putri Diesy Fitriani; Trisna Taufik Darmansyah; Rezky Mehta Setiadi
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 1 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i1.14937

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi digital marketing terhadap keputusan pembelian produk asuransi pada generasi milenial di Indonesia. Variabel bebas yang digunakan adalah strategi digital marketing yang terdiri dari digital advertising, social media marketing, email marketing, dan website marketing. Variabel terikat adalah keputusan pembelian produk asuransi, sedangkan variabel kontrol adalah umur, pendidikan, dan pengalaman menggunakan media sosial. Teori yang digunakan dalam penelitian ini adalah teori penerimaan teknologi (Technology Acceptance Model/TAM), teori pemasaran digital, dan teori perilaku konsumen. Metode penelitian yang digunakan adalah survey cross-sectional dengan teknik purposive sampling. Data dikumpulkan dari 120 responden generasi milenial di Indonesia yang memiliki pengalaman menggunakan media sosial dan pernah membeli produk asuransi melalui digital marketing. Analisis data menggunakan regresi linier berganda dan uji signifikansi. Hasil penelitian menunjukkan bahwa strategi digital advertising, social media marketing, email marketing, dan website marketing berpengaruh positif dan signifikan terhadap keputusan pembelian produk asuransi pada generasi milenial di Indonesia. Selain itu, umur dan pendidikan responden juga berpengaruh signifikan terhadap keputusan pembelian produk asuransi. Namun, pengalaman menggunakan media sosial tidak berpengaruh signifikan. Kesimpulan dari penelitian ini adalah strategi digital marketing memiliki pengaruh yang signifikan terhadap keputusan pembelian produk asuransi pada generasi milenial di Indonesia.
Talk Show Peran Perbankan Syariah di Era Pandemi Suryani Suryani; Siti Marfu’ah; Elsa Elsa; Ratu Humaemah; Rezky Mehta Setiadi; Muhamad Fadli Azim; Jamaluddin Jamaluddin; Dian Febriyani
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.955

Abstract

Islamic banking has a strategic role in Indonesia’s economic development. Covid-19 pandemic has spread to various countries, including Indonesia. As a result, almost all sectors experienced contractions, including Islamic banking. However, Islamic banking is considered quite capable of surviving the storm of impact based on the previous crises' empirical facts. Several studies have proven and strengthened the theory that the profit and loss sharing used in Islamic bank is able to withstand pandemic conditions.
The Influence of Capital Adequacy Ratio and Financing to Deposit Ratio on Returns On Assets in Islamic Commercial Banks in Indonesia Setiadi, Rezky Mehta; Hamidah, Nuh
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 2 (2024): Juli - Desember 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i2.12251

Abstract

This study analyzes the financial performance of Indonesian Islamic Commercial Banks by examining the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Return on Assets (ROA) on quarterly data for 2021–2022. This study investigates deviations from theoretical expectations regarding the relationship between CAR and FDR with ROA. Based on previous studies that reported inconsistent effects of these variables on profitability, this study explores the impact of CAR and FDR on ROA both individually and in combination. This study focuses on identifying the specific contribution of independent variables to ROA, both partially and simultaneously in the Islamic banking sector during the period. This study took a sample of nine banks registered on the official website of the Financial Services Authority (OJK), using a purposive sampling technique based on quarterly data resulting in 65 samples for observation. Multiple linear regression analysis through SPSS 25 shows that CAR has a positive and significant impact on ROA (t = 4.825 > 1.999, p = 0.000), as well as FDR (t = 2.119 > 1.999, p = 0.038). Together, CAR and FDR significantly affect ROA (F = 18.490 > 3.148, p = 0.000). Thus, this finding finds that there is a significant influence of CAR and FDR on ROA, both individually and together, so that it becomes important information in the framework of the financial performance of Islamic Commercial Banks in Indonesia.
Bitcoin dalam Persepektif Fiqih Muamalah Kontemporer: Bitcoin in the Perspective of Contemporary Fiqh Muamalah Ulfah, Nurul; Aningti, Amanda Dwi; Suryani, Suryani; Marfu’ah, Siti; Humaemah, Ratu; Azim, Muhammad Fadli; Setiadi, Rezky Mehta
Al Dzahab Vol. 6 No. 1 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i1.4361

Abstract

Purpose: This research is to understand Bitcoin in the perspective of contemporary muamalah fiqh, find out how contemporary scholars understand bitcoin and analyze whether it is permissible or not from the perspective of contemporary muamalah fiqh. Design/methodology/approach: This research method is included in the quantitative category with a descriptive approach process, where the data collection technique relies on references in the library method as the main source. In other words, the data collection method is obtained from literature, such as articles, online media, books and other sources.  Findings: : The results of this research show that bitcoin as an investment is not permitted because it contains gharar and maysir, and is not recognized as an official medium of exchange. The Indonesian government also does not support bitcoin as an official currency and considers it illegal under the Bank Indonesia Law. Research implications: From the results of this research, it is known that the development of Bitcoin in the Contemporary Prefective Fiqh of Muamalah, namely cryptocurrency, whether Bitcoin or other related cryptocurrencies, is still not accepted in Islamic law. and it could be said that it has not been legally and legitimately accepted in Indonesia.
PENINGKATKAN DAYA TARIK KONSUMEN KALIGRAFI KERTAS PELANGI MELALUI INOVASI DESIGN Zahra, Hairani; Musfi, Zahfa; Wahyuningsih, Viandini; Zahra, Fakhriyah; Suryani, Suryani; Humaemah, Ratu; Fahrurrozi, Fahrurrozi; Azim, Muhamad Fadli; Jamaluddin, Jamaluddin; Setiadi, Rezky Mehta
Jurnal AKAL: Abdimas dan Kearifan Lokal Vol. 6 No. 2 (2025): Jurnal AKAL : Abdimas dan Kearifan Lokal
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/akal.v6i2.21921

Abstract

Artikel ini membahas peningkatan daya tarik konsumen  kaligrafi kertas pelagi dengan melakukan inovasi design yang dikelola oleh Sulistyawati, seorang mahasiswa di UIN Sultan Maulana Hasanuddin Banten. Kaligrafi kertas pelangi, yang menggabungkan warna- warna cerah dengan tulisan artistik, memiliki potensi besar tetapi menghadapi tantangan dalam pemasaran dan persaingan yang ketat di dunia seni. Melalui kegiatan Pengabdian Kepada Masyarakat (PKM), artikel ini mengusulkan strategi pemasaran berbasis desain visual, termasuk pembuatan logo merek dan pengelolaan media sosial yang efektif, khususnya di Instagram. Kegiatan ini dimulai dengan wawancara untuk mengidentifikasi masalah pemasaran yang ada. Hasil dari pelaksanaan menunjukkan peningkatan signifikan dalam penjualan produk kaligrafi kertas pelangi. Dengan pendekatan pemasaran yang lebih terstruktur dan kreatif, diharapkan produk ini dapat lebih dikenal dan dihargai oleh masyarakat, terutama di kalangan generasi muda yang tertarik pada seni dan budaya.
TRANSAKSI E-COMMERCE DENGAN METODE COD: Analisa Fiqh Muamalah terhadap Potensi Ketidakjelasan (Gharar) Murniasih, Murniasih; Sabillah, Nurul; Alfiyanti, Devi; Suryani, Suryani; Humaemah, Ratu; Azim, Muhamad Fadli; Setiadi, Rezky Mehta
SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi dan Bisnis Islam Vol. 5 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/sosebi.v5i2.11402

Abstract

Abstrak: Penelitian ini bertujuan untuk mengevaluasi kesesuaian sistem pembayaran Cash on Delivery (COD) di Shopee dengan prinsip-prinsip fiqh muamalah, khususnya dalam aspek keadilan, transparansi dan kepastian transaksi. Penelitian ini juga menelusuri dan menganalisis potensi unsur gharar (ketidakpastian) yang mungkin muncul dalam transaksi COD. Pendekatan yang digunakan adalah deskriptif kualitatif dengan metode studi literatur (library research). Data diperoleh dari berbagai sumber sekunder diantaranya artikel jurnal ilmiah metode COD dalam konteks modern. Hasil penelitian menunjukkan bahwa transaksi COD berpotensi mengandung unsur gharar apabila prosedur transaksi tidak jelas dan transparan. Penerapan prinsip keadilan, transparansi dan saling percaya antara penjual dan pembeli menjadi sangat penting. Langkah praktis yang disarankan antara lain verifikasi data, penggunaan jasa pengiriman terpercaya, serta kesepakatan syarat dan ketentuan yang jelas sebelum transaksi dilakukan. Temuan ini menunjukkan bahwa sistem COD dapat dijalankan secara halal dan sesuai syariat Islam jika prinsip-prinsip fiqh muamalah diterapkan secara konsisten. Oleh karena itu, pemahaman dan penerapan transaksi yang adil dan transparan sangat penting bagi pelaku e-commerce dan konsumen untuk mencegah gharar, penipuan dan potensi konflik di masa mendatang. Kata Kunci: gharar; pembayaran COD; fiqh muamalah. Abstract: This study aims to evaluate the compliance of Shopee's Cash on Delivery (COD) payment system with the principles of fiqh muamalah, particularly in terms of justice, transparency, and transaction certainty. The research also investigates and analyzes potential elements of gharar (uncertainty) that may arise in COD transactions. A qualitative descriptive approach was employed using a literature study method. Data were obtained from various secondary sources, including scholarly journal articles on COD methods in the modern context. The findings indicate that COD transactions may contain elements of gharar if the transaction procedures are unclear and non-transparent. The application of justice, transparency, and mutual trust between sellers and buyers is therefore crucial. Practical recommendations include data verification, the use of reliable delivery services, and clear agreements on terms and conditions prior to the transaction. These findings suggest that the COD system can be implemented in a halal manner and in accordance with Islamic law if the principles of fiqh muamalah are consistently applied. Therefore, understanding and implementing fair and transparent transactions are essential for e-commerce actors and consumers to prevent gharar, fraud and potential future conflicts. Keywords: gharar; COD payment; fiqh muamalah
Sustainability issues in the student business incubators program Amizuar, Sabilil Hakimi; Setiadi, Rezky Mehta; Suryahadikusumah, Ahmad Rofi
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1085

Abstract

The success of a business incubator is not only measured by the number of business groups born, but also by the ability of the business to survive, adapt, and grow sustainably in the midst of market dynamics. This study aims to provide a comprehensive understanding of the factors that affect the sustainability of student startups through university-owned business incubators. The Systematic Literature Review (SLR) method was used to examine sustainability issues in student business incubators, with the following inclusion criteria: 1) articles edited by SINTA and Scopus, 2) publication period 2014–2024, 3) focus on the context of business incubators in higher education, and 4) evaluation results of the business incubator program. The results of the study show that student business sustainability needs to be supported by business incubators with 1) social orientation and non-commercial added value, 2) strengthening the business ecosystem, mentoring, and digitalization, 3) sustainable knowledge transfer, and 4) institutional support in downstream innovation strategies.
Sustainability issues in the student business incubators program Sabilil Hakimi Amizuar; Rezky Mehta Setiadi; Ahmad Rofi Suryahadikusumah
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1085

Abstract

The success of a business incubator is not only measured by the number of business groups born, but also by the ability of the business to survive, adapt, and grow sustainably in the midst of market dynamics. This study aims to provide a comprehensive understanding of the factors that affect the sustainability of student startups through university-owned business incubators. The Systematic Literature Review (SLR) method was used to examine sustainability issues in student business incubators, with the following inclusion criteria: 1) articles edited by SINTA and Scopus, 2) publication period 2014–2024, 3) focus on the context of business incubators in higher education, and 4) evaluation results of the business incubator program. The results of the study show that student business sustainability needs to be supported by business incubators with 1) social orientation and non-commercial added value, 2) strengthening the business ecosystem, mentoring, and digitalization, 3) sustainable knowledge transfer, and 4) institutional support in downstream innovation strategies.
Co-Authors Aguspriyani, Yani Ahmad Rofi Suryahadikusumah Alfiyanti, Devi Amizuar, Sabilil Hakimi Aningti, Amanda Dwi Azim, Muhamad Fadli Azim, Muhammad Fadli Dede Sudirja Elsa Elsa Fahrurrozi Fahrurrozi Febriyani, Dian Fitriani, Putri Diesy Haezah Nur Shabrina Hamidah, Nuh HENDRIETA FERIEKA, HENDRIETA Irmatul Hasanah Jamaluddin Jamaluddin Jamaluddin Jamaluddin Marfu’ah, Siti Miko Polindi Miko Polindi Miko Polindi, Miko Muhamad Fadli Azim Muhammad Nuryatno Murniasih, Murniasih Musfi, Zahfa Nur Falih Anwar Nur ‘Azah Putri Diesy Fitriani Ratu Humaemah RATU HUMAEMAH, RATU Sabilil Hakimi Amizuar Sabillah, Nurul Sanawi Sanawi Sanawi, Sanawi Siti Marfu'ah Siti Marfu’ah Soliyah Wulandari Suryahadikusumah, Ahmad Rofi Suryani Suryani Suryani Taufik, Trisna Wahyuningsih, Viandini Yani Aguspriyani Yani Aguspriyani Zahra, Fakhriyah Zahra, Hairani