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All Journal Journal of Economic Education and Entrepreneurship Studies Amsir Accounting & Finance Journal Nomico
Umar, St Hafsah
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Economics, Econometrics & Finance Education

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Increasing Customer Loyalty Through E-Service Quality and Satisfaction: A Study on Muamalat Islamic Digital Applications Umar, St Hafsah; T, Andi Marhuni
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.540

Abstract

Technological advances have made it easier for various business activities, including production, marketing, sales, and transactions. Technology has given birth to terms such as E-business and E-commerce, changing the way transactions are carried out without the need for a physical presence or cash payment. Now, cashless transactions can be made quickly and efficiently through mobile devices connected to the internet. This study aims to examine the influence of E-Service Quality on Customer Loyalty with Customer Satisfaction as an Intervening Variable. Using a quantitative approach with 186 samples of M-DIN users at Bank Muamalat KCP GOWA, data analysis was carried out through descriptive statistical analysis and path analysis. The results show that E-Service Quality has a positive and significant effect on Customer Loyalty, and Customer Satisfaction can mediate this influence on MDIN users.
Consumption Patterns in the Digital Age: Changing Consumers Behavior Affects the Global Economy Maleha, Nova Yanti; Umar, St Hafsah; Kotngoran, Wiljan Atfentia; Huda, Miftakhul
Nomico Vol. 1 No. 12 (2025): Nomico-January
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0bhtc013

Abstract

The development of digital technology has brought about significant changes in the consumption patterns of the global community. In the digital era, consumers increasingly rely on e-commerce platforms, social media and app-based services to fulfill their needs. This research aims to explore how changes in consumption patterns in the digital era affect consumer behavior and its impact on the global economy. This research uses a qualitative approach with a case study design and descriptive analysis to analyze the impact of economic digitalization on consumer consumption patterns, as well as the changes that occur in the business sector, especially in developing countries. The research found that digital consumers tend to be more informed, demand personalization, and care more about sustainability issues. E-commerce is a key element that is changing the way consumers interact with the market. In addition, digitalization is driving innovation in global business models, although it poses challenges such as digital inequality and data privacy. The results of this study provide important insights for governments and businesses to design strategies that are inclusive, sustainable and innovative. Policies and technological innovations need to be geared towards supporting changing consumption patterns, mitigating the challenges of digitalization, and capitalizing on global economic opportunities.
Combined Assurance Strategy in Sharia Audit for Detecting Hifz al-Mal Violations in Islamic Financing Umar, St Hafsah
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.10458

Abstract

The growth trajectory of Indonesia’s Islamic banking sector continues to reflect a positive trend; however, the industry remains confronted with critical challenges related to sharia non-compliance, particularly within financing instruments such as murābaḥah, muḍārabah, mushārakah, and ijārah. Various forms of non-compliance have emerged at both administrative and substantive levels, indicating potential violations of the ḥifẓ al-māl principle within the framework of maqāṣid al-sharīʿah. This study aims to explore and conceptualize an effective sharia audit strategy to detect such irregularities by proposing a four-pillar auditing model that integrates: (1) fatwa- and PSAK-based checklist mechanisms, (2) a combined assurance approach between the Sharia Supervisory Board and internal audit units, (3) strengthened professional competence and auditor scepticism, and (4) risk-based audit mapping. Employing a descriptive qualitative design through systematic library research, the study synthesizes primary regulatory texts and recent empirical scholarship using thematic classification and content analysis. The findings indicate that sharia auditing practices which remain focused on administrative compliance are insufficient for identifying substantive deviations. Consequently, a risk-oriented, collaborative, and maqāṣid-driven audit framework is required to ensure the protection and preservation of transactional value. This research contributes to the development of an operational and value-based sharia audit model that can support internal policy implementation within Islamic financial institutions and serve as an academic foundation for enhancing national sharia auditing standards.
Co-Authors Kotngoran, Wiljan Atfentia Maleha, Nova Yanti Miftakhul Huda T, Andi Marhuni