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Financial Literacy in Islamic University Students in North Sumatra Fela Yudha, Syuhada; Marpaung, Muslim
Neo Journal of economy and social humanities Vol 1 No 3 (2022): Neo Journal of Economy and Social Humanities, September 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.63 KB) | DOI: 10.56403/nejesh.v1i3.24

Abstract

This study intends to conclude the level of financial literacy for students of the Faculty of Economics and Business, Islamic University in North Sumatra. This type of research is a description statistic. Data obtained by taking a survey of 87 respondents. The data analysis technique used is a survey. This research is quantitative research. The sample used in this study was 87 people. The sample selection method used is Judgement sampling. Judgement sampling is a sampling technique that is carried out based on the characteristics set against elements of the target population that are adapted to the research objectives or problems. The results of this study show that according to 5 aspects in financial literacy, there are several aspects that are structured as intermediate literacy, namely financial knowledge with a percentage of literacy of 63.4%, savings and loans with a percentage of literacy of 71.4% and insurance with a literacy rate of 75.2%. Meanwhile, another aspect that is a high instruction rate is investment with a percentage level of literacy of 84.4%.
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno, Surepno; Cahya, Bayu Tri; Andriani, Asih; Marpaung, Muslim
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.