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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis Jurnal Harkat : Media Komunikasi Gender Hunafa: Jurnal Studia Islamika Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Dayasaing Global Review of Islamic Economics and Business Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Al Tijarah Kompartemen : Jurnal Ilmiah Akuntansi Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam JEM17: Jurnal Ekonomi Manajemen TSAQAFAH Nizham Journal of Islamic Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Edunomika (JIE) Proceedings of Annual Conference for Muslim Scholars Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Manajemen Jurnal Pengabdian UNDIKMA Abdi Psikonomi Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Bisnis Islam (JEBI) Journal of Financial and Behavioural Accounting Hunafa: Jurnal Studia Islamika Talaa : Journal of Islamic Finance IBDA': Jurnal Kajian Islam dan Budaya Jurnal Bisnis Manajemen dan Akuntansi SETARA: Jurnal Studi Gender dan Anak Proceeding of International Conference Health, Science And Technology (ICOHETECH) Klabat Journal of Management Journal of Accounting Inquiry Economics, Business, Management, & Accounting Journal Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan JIFA (Journal of Islamic Finance and Accounting) Benefit: Jurnal Manajemen dan Bisnis PALASTREN: Jurnal Studi Gender Aktsar: Jurnal Akuntansi Syariah TSAQAFAH : Jurnal Peradaban Islam BISNIS : Jurnal Bisnis dan Manajemen Islam Jurnal Inovasi Pendidikan Ekonomi (JIPE)
Bayu Tri Cahya
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Role of Content Creators on Sharia Stock Investment Decisions in Gen-Z Mediated by Digital Financial Literacy Muhammad Agus Irawan; Bayu Tri Cahya
Jurnal Inovasi Pendidikan Ekonomi Vol. 15 No. 1 (2025): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the role of content creators on sharia stock investment decisions in generation-Z, with financial literacy as a mediating variable. This study involved generation-Z who live in the Ex-Karesidenan Pati area, which includes Pati, Rembang, Blora, Jepara, and Kudus regencies. The data collection process uses a questionnaire and data analysis techniques using the SmartPLS3 application. The research findings show that the role of content creators has a direct correlation with sharia stock investment decisions, the role of content creators has a significant positive effect on digital financial literacy, digital financial literacy has a significant positive effect on sharia stock investment decisions, and the mediation variable of digital financial literacy can mediate the effect of the role of content creators on sharia stock investment decisions. This research illustrates that the existence of content creators who have content about finance and investment is a party that plays a crucial role in making investment decisions today
The ecological legacy of Ngayu Ayu: Bridging indigenous wisdom, Islamic accountability, and sustainability Bayu Tri Cahya; Muhammad Qoes Atieq; Jadzil Baihaqi; Nor Aishah Mohd Ali
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.12846

Abstract

The Ngayu Ayu ritual represents an indigenous socio-cultural institution that embodies Islamic values of gratitude (shukr), stewardship (khalifah), and collective responsibility in managing natural resources. Beyond its cultural significance, the ritual provides insights into how local communities integrate religious values, environmental ethics, and socio-economic sustainability. This study examines the Ngayu Ayu tradition among the Sasak community in Sembalun, Lombok, to explore how Islamic values and local wisdom contribute to sustainable community development from the perspective of Islamic accountability and sustainability. Using an ethnomethodological approach, data were collected through in-depth interviews with traditional leaders, religious leaders, village elders, and community members. The findings reveal three interrelated dimensions. First, Ngayu Ayu serves as a manifestation of Islamic faith and gratitude to Allah for the blessings of nature, expressed through communal worship, buffalo sacrifice, and collective prayers that reinforce environmental stewardship and social solidarity. Second, the ritual functions as a mechanism for preserving social cohesion, strengthening mutual cooperation, and fostering collective responsibility for safeguarding natural resources. Third, the growing commercialization of the tradition through tourism creates challenges in maintaining its sacred values and balancing economic opportunities with religious and cultural integrity. From an Islamic accounting perspective, these findings demonstrate that accountability extends beyond financial reporting to encompass moral, social, and environmental responsibilities (amanah) toward Allah, society, and nature. The study contributes to the growing literature on Islamic accounting and sustainability by illustrating how indigenous religious traditions provide ethical foundations for accountability, environmental stewardship, and sustainable socio-economic development.
Faktor Faktor Yang Memengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Di Desa Gidangelo, Welahan, Kabupaten Jepara Azzah Tualifah; Bayu Tri Cahya
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.813

Abstract

This study aims to examine and analyze the various factors that influence the level of compliance in the payment of Land and Building Tax (PBB) in Gidangelo Village. This research is the first study that specifically highlights PBB payment compliance with a focus on villages that rank high in compliance in the Jepara Regency area. The independent variables in this study include tax socialization, income level, and awareness of taxpayers. The object of the research is the community of Gidangelo Village, Nalumsari Subdistrict, Jepara Regency, while the subjects are individuals who have been registered as PBB taxpayers and have a history of paying the tax. The number of samples analyzed in this study were 92 respondents. The method used is an associative quantitative approach with primary data collection through distributing questionnaires directly from house to house. The results of the analysis show that tax socialization does not have a significant effect on the level of compliance, while the variables of income level and taxpayer awareness have a significant effect on compliance with paying PBB. This research has limitations on the validity of the data, considering that there were questionnaires filled out by parties representing actual respondents.
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Azzah Tualifah Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Chatarina Umbul Wahyuni Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan Diah Saputri, Dilla Ajeng Dian Nilam Sari Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Habsari, Rika Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ika Erlita Indah Dewi Maharany Irma Suryani Lubis Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Agus Irawan Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Qoes Atieq Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nor Aishah Mohd Ali Nor Aishah Mohd Ali Nur Kholis Nurjati, Fawzia Zakisa Paramita Sari, Ratih Puji Wahyu Hidayanti Putri Rubiana Putri, Eskasari Rahmat Ilyas Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S, Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Suhesti Ningsih Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Surepno, Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati Tri Irawati, Tri Tualifah, Azzah Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari Yunus Harjito, Yunus