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All Journal Cakrawala Pendidikan Jurnal Sinergi Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Teknologi Jurnal Manajemen Bisnis At-Taradhi: Jurnal Studi Ekonomi EQUILIBRIUM IQTISHADIA JAM : Jurnal Aplikasi Manajemen Future : Jurnal Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Proceeding Seminar LPPM UMP Tahun 2014 International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business Jurnal Agregasi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Proceeding of National Conference on Accounting & Finance Jurnal STEI Ekonomi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Share: Jurnal Ekonomi dan Keuangan Islam Al-Manahij : Jurnal Kajian Hukum Islam
Hadri Kusuma
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE ROLE OF LOCUS OF CONTROL IN CONSUMER CREDIT DEBT BEHAVIOR DURING THE PANDEMIC COVID-19 BY USING RELIGIOSITY AS A MODERATING VARIABLE Nurhidayat, Moch; Kusuma, Hadri; Hanafi, Syafiq Mahmadah
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.15

Abstract

This study aims to empirically analyze the influence of locus of control variables on debtor behavior. In addition, this study also includes religiosity as a moderating variable to influence locus of control on the debtor behavior of consumption credit debtors during the Covid-19 pandemic. This research is quantitative, namely by conducting direct research on 155 respondent, objects to be analyzed using the statistical tool STATA version 14. The source of data in this study is primary data, namely, through surveys of respondents to obtain information in the form of respondents' opinions about debt management behavior during the pandemic Covid-19, the object of this research is Muslim respondents who have debt financial institutions, both Islamic/conventional and non-banking banks. The results showed that locus of control moderated by religiosity had a negative and significant effect on debt behavior so that the higher the locus of control moderated by religiosity, the lower the intensity of debt during the Covid-19 pandemic, religiosity had a positive and significant effect on debt repayment behavior where individuals who experience an increase in the locus of control moderated by religiosity will increasingly understand and carry out religious orders, namely to immediately pay off debts so that they do not become a burden in their lives. These findings indicate that the concept of locus of control can be used as an individual psychological factor to determine attitudes in making decisions on debt behavior, where individuals who have an increased locus of control are moderated by high religiosity, and these individuals have good self-control in managing debt.
The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance Erawati, Teguh; Kusuma, Hadri; Stefania Dai Suban; Fuadhillah Kirana Putri
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art13

Abstract

Financial performance has a very strategic importance for the company. This study aims to examine the effect of liquidity, profitability and company size on Sustainable Growth Rate, and the effect of the Sustainable Growth Rate on financial performance for companies. The data used in this study were taken from companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses purposive sampling method to obtain relevant samples resulting in a total of 2365 company observations. The results showed that liquidity has a negative effect on the Sustainable Growth Rate, while profitability and company size have a positive effect on Sustainable Growth Rate. While the Sustainable Growth Rate has a positive effect on financial performance, indicating that companies with higher SGR tend to have better financial performance. The results of the study have important implications for management, namely, to increase profitability as an effort to encourage higher SGR, which in turn can improve overall financial performance. This study indicates that companies with high SGR levels may be a more stable investment option, given the positive impact of SGR on financial performance.
Trends and Determinants of Financial Distress: Evidence from Two-Decade Studies Rahayu, Nur Ellyanawati Esty; Kusuma, Hadri; Arifin, Zaenal
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 2 (2025): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i2.56739

Abstract

This study maps trends and developments in financial distress research on publicly listed firms, highlighting themes, methods, and contexts to expose gaps for future work. Its contribution lies in offering a systematic, mixed-method review covering two decades of studies (2004–2024), which clarifies how the field has evolved and where it must advance. Articles were retrieved through Publish or Perish using the Scopus database, yielding insights into dominant themes of financial performance, corporate governance, and ownership structure. Current discourse gravitates around financial distress as a broad phenomenon, its occurrence in listed companies, and country-specific contexts. Looking forward, research opportunities cluster around financial distress prediction, turnaround strategies, and comparative country evidence. The findings equip scholars and practitioners with a structured view of existing knowledge while guiding targeted inquiry, ensuring future studies address pressing blind spots and enhance the practical utility of financial distress scholarship.
When Customers Complain: The Value of Self Efficacy in Service Recovery Performance Arifin, Busthanul; Kusuma, Hadri; Kusumaputri, Erika Setyanti
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share29441

Abstract

With the growing importance of Islamic hospitality in Indonesia's tourism sector, understanding the psychological pressures faced by frontline employees becomes crucial for maintaining service quality and organizational competitiveness. This study aims to investigate the relationship between customer-related social stressors (ambiguous customer expectations, disliked customers, disproportionate customer expectations, and customer verbal aggression) and their effects on emotional exhaustion and service recovery performance, while examining the moderating role of self-efficacy among frontline employees in Islamic hotels. Using a quantitative approach, primary data were collected through questionnaires distributed to 559 frontline employees of Islamic hotels across Indonesia and analyzed using Structural Equation Modeling (SEM) with AMOS 24 software. The findings reveal that ambiguous customer expectations, disproportionate customer expectations, and customer verbal aggression significantly increase emotional exhaustion among employees, while interactions with disliked customers showed no significant effect. Emotional exhaustion was found to negatively impact service recovery performance, with higher exhaustion levels leading to diminished recovery efforts. Importantly, self-efficacy emerged as a significant moderator, mitigating the adverse effects of emotional exhaustion on service recovery performance, enabling employees with high self-efficacy to maintain optimal performance despite experiencing emotional stress. These results have important implications for Islamic hotel management, emphasizing the need to implement comprehensive programs that enhance employee self-efficacy through interpersonal skills training, stress management, and spiritual enrichment initiatives that align with Islamic values, ultimately improving employee well-being and service quality in the halal tourism industry. Abstrak Saat Pelanggan Komplain: Peran Efikasi Diri dalam Optimalisasi Kinerja Pemulihan Layanan.  Dengan meningkatnya peran perhotelan syariah dalam sektor pariwisata Indonesia, pemahaman terhadap tekanan psikologis karyawan frontline menjadi krusial karena berkaitan erat dengan kualitas layanan dan daya saing organisasi. Penelitian ini bertujuan untuk mengkaji hubungan antara stressor-stressor sosial yang berkaitan dengan pelanggan seperti ekspektasi pelanggan yang ambigu, pelanggan yang tidak disukai, ekspektasi pelanggan yang tidak proporsional, dan agresi verbal pelanggan serta pengaruhnya terhadap kelelahan emosional dan kinerja pemulihan layanan, sambil menguji peran moderasi efikasi diri di antara karyawan frontline hotel syariah. Data penelitian dikumpulkan melalui angket yang didistribusikan kepada 559 karyawan frontline hotel syariah di seluruh Indonesia yang kemudian dianalisis menggunakan Structural Equation Modeling (SEM) dengan software AMOS 24. Hasil penelitian menunjukkan bahwa ekspektasi pelanggan yang ambigu, tidak proporsional, dan agresi verbal secara signifikan meningkatkan kelelahan emosional di antara para karyawan, sementara interaksi dengan pelanggan yang tidak disukai tidak menunjukkan pengaruh signifikan. Kelelahan emosional terbukti berdampak negatif pada kinerja pemulihan layanan, dengan tingkat kelelahan yang lebih tinggi menyebabkan berkurangnya upaya pemulihan. Selain itu, penelitian ini menunjukkan bahwa efikasi diri berperan sebagai moderator yang signifikan dalam meredam dampak negatif kelelahan emosional terhadap kinerja pemulihan layanan. Karyawan dengan efikasi diri tinggi memiliki keyakinan dan kemampuan untuk mengatasi tantangan, sehingga dapat tetap berkinerja optimal meskipun mengalami stres emosional. Penelitian ini memiliki implikasi penting bagi manajemen hotel syariah yang menekankan perlunya program komprehensif dalam meningkatkan efikasi diri para karyawan, seperti pelatihan keterampilan interpersonal, manajemen stres, dan pengayaan spiritual, yang pada akhirnya meningkatkan well-being karyawan dan kualitas layanan dalam industri pariwisata halal.
Co-Authors Aditya Pandu Wicaksono Afri yanto, Afri Agus Lukman Nurhakim Al Hashfi, Rizqi Umar Anisya Dewi Rahmawati Ardhiansyah, Arief Satria Ardiami, Kinanthi Putri Arief Rahman Arief Satria Ardhiansyah Arifin, Busthanul Asrori Asrori Basyariah, Nuhbatul Desnoni Nandaria Dwastarini Yuliana Candra Dewi Dwi Susilowati Erika Setyanti Kusumaputri, Erika Setyanti Erlan Susanto Fajar Baihaqy Fetria Eka Yudiana Fuadhillah Kirana Putri Hanafi, Syafiq Mahmadah Handojo Budi Rahardjo Ibnu Qiyam Ibnu Qizam Iqbal, Muhammad Johan Arifin Kashari Kashari Lestari, Dini Maulana Marina Silvia Sari Misnen Ardiansyah Moch. Nurhidayat Muhammad Ghafur Wibowo Muhammad Iqbal Fasa Mursyida Mahmud Mursyida Mahmud, Mursyida Neni Nurhayati Nuhbatul Basyariah Nurfauziya, Ahada Olivi Sabilla Sa'dani Prakosa, Kesit Bambang Prapti Antarwiyati Qiyam, Ibnu Qizam, Ibnu Rahayu, Nur Ellyanawati Esty Reni Listyawati Riana Mahfuroh Rifqi Muhammad Ruri Deviani Sri Hermuningsih Stefania Dai Suban Sunaryati Sunaryati Sunaryati Teguh Erawati Teguh Erawati, Teguh Titi Swantari Tri Siwi Nugrahani Usman Usman Via Rizkiana Via Rizkiana, Via Wigiya Ayu Udiana Sari Yhoga Heru Pratama Yola Andesta Valenty Yudiana, Fetria Eka Yuke Prabansari Zaenal Arifin