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All Journal STUDIA ISLAMIKA Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Studia Economica: Jurnal Ekonomi Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Juripol (Jurnal Institusi Politeknik Ganesha Medan) EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Education, Humaniora and Social Sciences (JEHSS) EKONOMIKA SYARIAH : Journal of Economic Studies E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Pena Justisia: Media Komunikasi dan Kajian Hukum ACTIVA: Jurnal Ekonomi Syariah Journal of Management and Business Innovations Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Enrichment : Journal of Management Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Lentera:Indonesian Journal of Multidisciplinary Islamic Studies Journal La Sociale juremi: jurnal riset ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceedings of The International Conference on Social and Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital Islamiconomic: Jurnal Ekonomi Islam Jurnal Ekonomi Syariah dan Bisnis International Journal Of Economics Social And Technology Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness EKONOMIKA SYARIAH : Journal of Economic Studies Media Ekonomi e-Jurnal Apresiasi Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Prosiding Seminar Nasional Hasil Penelitian dan Pengabdian Kepada Masyarakat Jurnal Penelitian Pendidikan Indonesia International Economic and Finance Review Fundamental and Applied Management Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Share
Andri Soemitra
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Transportation Other

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Determinants of Investment Behavior of the Younger Generation of Muhammadiyah in Indonesia Baihaqi Ammy; Andri Soemitra; Zuhrinal M Nawawi
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.760

Abstract

This study examines the determinants of investment behavior among the Muhammadiyah Young Generation in Indonesia by integrating Muhammad Abu Zahrah's Maqasid Syariah perspective into the Theory of Planned Behavior (TPB) framework. Data were collected from 300 purposively sampled respondents aged 18–40 years in Medan, Jakarta, Surabaya, Malang, and Yogyakarta between March and April 2026 using a 1–5 Likert scale questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1 was employed to test 15 hypotheses concerning the direct effects of Islamic Financial Literacy (X1), Self-Confidence (X2), Digital Technology (X3), Lifestyle (X4), and Religiosity (X5) on Investment Behavior (Y), as well as moderation by Unstable Income (M1), Risk Tolerance (M2), and Influencer (M3). All 15 hypotheses were supported, with effect sizes (f²) ranging from small to medium: Islamic Financial Literacy emerged as the strongest predictor (β = 0.287; f² = 0.142), reflecting Hifz al-Aql; Lifestyle ranked second (β = 0.241; f² = 0.101), representing tanmiyyah al-mal; followed by Self-Confidence (β = 0.201; f² = 0.073), Religiosity (β = 0.189; f² = 0.061), and Digital Technology (β = 0.163; f² = 0.048). Unstable Income weakened three main effects, Risk Tolerance strengthened three, and influencers produced contextually variable moderation with small effect sizes. The five independent variables and three moderators explained 57.0% of the variance in investment behavior (R² = 0.570; SRMR = 0.062; NFI = 0.924). The primary limitations are the organizational specificity of the sample (restricting generalizability beyond Muhammadiyah populations) and its cross-sectional design. This study contributes an empirically validated Islamic Investment Behavior Model grounded in Abu Zahrah's Maqasid Syariah.
Enhancing MSME Income in North Sumatra through E-Accounting: Examining the Role of Accounting Literacy from a Maqasid al-Shariah Perspective Yenni Arafah; Andri Soemitra; Nurlaila Nurlaila
Lentera: Indonesian Journal of Multidisciplinary Islamic Studies Vol 7 No 2 (2025): Lentera: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Program Pascasarjana IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/lentera.v7i2.11935

Abstract

This study examines the impact of E-Accounting on the revenue of MSMEs in North Sumatra Province, addressing the gap in existing literature regarding the role of accounting literacy. The study also explores the challenges faced by MSMEs in adopting E-Accounting. Using a mixed-methods approach with an exploratory sequential design, quantitative data were collected through structured questionnaires from 271 MSMEs across seven districts/cities, analyzed using PLS-SEM. Qualitative data were gathered from in-depth interviews with 20 purposively selected MSMEs. The results show that E-Accounting significantly positively affects MSME revenue, but accounting literacy does not serve as a significant moderating variable, implying that the benefits of E-Accounting in increasing revenue do not rely solely on the users' accounting knowledge. Qualitative findings indicate that while MSMEs recognize the benefits of E-Accounting, they use it mainly for administrative tasks rather than strategic decision-making. Common challenges include limited digital infrastructure, lack of training, and dependence on intuition. The novelty of this research lies in the integration of Sharia principles, such as amanah and hifz al-mal, offering insights into how Islamic values shape MSME financial practices. This study provides practical, culturally relevant recommendations for improving E-Accounting adoption and enhancing MSMEs' financial resilience through the alignment of technology and ethics.
Co-Authors Abd Latip Abdillah Aswari Abdullah, Ikhsan adlina Hasan Afifah Rahmadani Afrizal Afrizal Agiet Mutiara Rengganis Agna Sabrina Ahmad Muhajir Ainun Mardhiah Alfi Amelia Alvi Natzmi Alya Rahma Siregar Amalia, Alfi Amin Akbar Amin Al Jawi Ammy, Baihaqi Anggi Pratiwi Sitorus Anggia Nurulita Anhar Ziqhri Aninda Mahfadillah Aqwa Naser Daulay Arnadila Dwi Syahputri Arnida Wahyuni Lubis Asmaul Husna Asmaul Husna Asmuni Asmuni Asmuni Atika Atika Azhari Akmal Tarigan Bambang Lesmono Berlian Puspita Ningrum Burhanuddin Cindi Husna Pratiwi Cut Nurul A’la Dandi Ibnu Sutowo Dini Rahmayani Dwi Kresna Riyadi Elma Fadilah Fahrul Azhar Kesogihin Faisal Nasution Fathur Rahman Fauzan Fahmi Hasibuan Feby Sahira Fenni Windi Yati Fira Nafisah Fitri Fitri Hayati Gultom, Selfi Afriani Handana Sembiring Harahap, Muhammad Ikhsan Hendra Hendra Herry Syahbanuddin Imsar Imsar Indra Prawira Irna Permata Sari Irvan Murizal Iskandar Muda Ismail Ismail Ismail Ismail Isnaini Harahap Julfan Saputra Julfan Saputra Juliana Nasution Juliana Sari Harahap Julita, Julita Kamaruddin Kamaruddin Khairani Andini Daulay Laila Tiffany Hasibuan Lailan Safina Hasibuan M. Ikhsan Harahap M. Indra Mulia Nasution M.Indra Mulia Nasution Maisyarah Salsabilaa Maulana M Hamzah Maya Dian Eka Sari Mhd Zulkifli Hasibuan Muhammad Arfan Harahap Muhammad Habrul Aji Muhammad Raihan Kamil Nia Safitri Br Tarigan Nina Amanda Nindya Azzahra Nisa Aulia Nur Ahmadi Bi Rahmani Nur Amadi Bi Rahmani Nur Jannah Al Baiti Nurbaiti Nurbaiti Nurdiana Nurdiana Nuri Aslami Nurlaila Nurlaila Nurul Izzah Putri Afdillah Putri Wulandini Sagala Rafi Husin Harahap Rahmad Bahagia Rahmat Daim Harahap Ridha Alhamdi Rifki Ismail Rifki Ismal Rifki Rifki Ismal Ririn Khairiyah Rohaya Rudy Rifalgi Sabarudin Chaniago Sanusi Gazali Pane Sartika Sartika Sheerina Said Mazruk Silvia Handayani Siregar Siti Aisyah Siti Hamizah Harahap Siti Mutiah Ulfha Siti Nurhalizah Lubis Sri Sudiarti Sugianto Sugianto Syachrul Wahyudi Syuhada Fela Yudha T. Wulan Arianti Tentiyo Suharto Tiara Ermelia Tuti Anggraini Vania Auziva Wahyu Syarvina Yaumul Khair Afif Yenni Arafah Yenni Samri Juliati Nasution YUDI SISWADI Zainur Zainur Zuhrinal M. Nawawi Zunaida Riska