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Sharia Compliance, Religiosity, and Human Resource Blessings in Islamic Banking: Evidence from the Tawhidi String Relation Perspective Noki Syafriadi; Tatik Mariyanti; Syofriza Syofyan
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2254

This study aims to analyze the influence of Sharia compliance implementation on the blessings of human resources, the influence of Sharia compliance implementation on religiosity, and the influence of religiosity on the blessings of human resources in Sharia Banking. The method used was a quantitative descriptive approach involving three variables and 90 indicators (reduced to 74 after validity testing), based on the Tawhidi String Relation (TSR) perspective. Data analysis was conducted using Factor Analysis to reduce the indicators and Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine causal relationships among the variables. The study involved 385 respondents consisting of employees, staff, and executives in Sharia Banking. The results show that Sharia compliance implementation has a positive influence on both the blessings of human resources and religiosity. Religiosity also has a positive influence on the blessings of human resources. In addition, Sharia compliance indirectly enhances the blessings of human resources through religiosity. This study highlights the importance of strengthening Sharia values implementation in banking products, transactions, and operations. Leaders are expected to serve as role models in applying an Islamic work culture in accordance with DSN-MUI fatwas and maqashid sharia. Support from shareholders and strengthening the role of the Sharia Supervisory Board are essential to ensure the consistent implementation of Sharia principles, thereby enhancing both spiritual and material blessings for human resources.

Enhancing Financial Management Skills at Bank Sampah Villa Asri 1 through the Utilization of Microsoft Excel Dwi Hartini Rahayu; Asep Hermawan; Syofriza Syofyan; Aina Zahra Parinduri; Lusi Diana; Abdurrahman Setiawan
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 4 No. 02 (2026): Mei - Juli
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v4i02.3920

Bank Sampah Villa 1 Asri Bekasi merupakah sebuah bank sampah berbasis komunitas di Bekasi memiliki kelemahan dalam pengelolaan keuangan. Untuk mengatasi tantangan ini, program pelatihan dilakukan untuk meningkatkan literasi keuangan di kalangan pengelola bank. Pelatihan ini berfokus pada penggunaan Microsoft Excel untuk pencatatan dan pelaporan transaksi yang efisien. Meskipun pengalaman sebelumnya terbatas, para peserta, terutama ibu rumah tangga dan pensiunan, berhasil mempelajari Excel. Hal ini menghasilkan pencatatan keuangan yang lebih akurat dan peningkatan efisiensi operasional. Diharapkan kegiatan ini akan membantu Bank Sampah memenuhi kriteria kompetisi lokal dan memperkuat kontribusinya terhadap pengelolaan sampah masyarakat

Fenomena Crowding-Out, Overshooting, dan Ketidakpastian Institusi: Dampak Dinamis pada Pasar Saham Indonesia Ilham Wahyu Firmansyah; Syofriza Syofyan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10263

This study rigorously examines the dynamic effects of fiscal policy, monetary policy, and institutional quality on the performance of the Indonesian stock market in both the short run and the long run. Fiscal policy is represented by government revenue, government expenditure, and central government debt, while monetary policy is proxied by the interest rate, exchange rate, and broad money supply (M2). Institutional quality is captured by the Worldwide Governance Indicators (WGI). The analysis employs a quantitative approach using quarterly time-series data spanning from Q1 2010 to Q4 2024. To investigate long-run relationships and short-run adjustment dynamics among the variables, this study applies the Autoregressive Distributed Lag (ARDL) Bounds Testing Approach, which is well suited for variables with mixed orders of integration. The empirical results confirm the existence of a robust long-run cointegration relationship between macroeconomic policies, institutional factors, and stock market performance. In the long run, central government debt, government expenditure, and exchange rate depreciation exert a significant negative impact on the stock market, supporting the crowding-out hypothesis and highlighting Indonesia’s vulnerability to external shocks. In contrast, government revenue and M2 have a statistically significant positive effect, indicating the importance of fiscal capacity and market liquidity in supporting stock market growth. Interest rates and inflation are found to be insignificant, suggesting that investors place greater emphasis on liquidity conditions and exchange rate stability rather than conventional price-based policy instruments. Short-run dynamics reveal a strong and rapid error-correction mechanism, indicating swift market adjustments that occasionally exhibit overshooting behavior. Furthermore, the WGI variable displays pronounced oscillatory effects, reflecting uncertainty premiums and investor learning in response to institutional quality changes.

Sharia Compliance, Religiosity, and Human Resource Blessings in Islamic Banking: Evidence from the Tawhidi String Relation Perspective Noki Syafriadi; Tatik Mariyanti; Syofriza Syofyan
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2254

This study aims to analyze the influence of Sharia compliance implementation on the blessings of human resources, the influence of Sharia compliance implementation on religiosity, and the influence of religiosity on the blessings of human resources in Sharia Banking. The method used was a quantitative descriptive approach involving three variables and 90 indicators (reduced to 74 after validity testing), based on the Tawhidi String Relation (TSR) perspective. Data analysis was conducted using Factor Analysis to reduce the indicators and Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine causal relationships among the variables. The study involved 385 respondents consisting of employees, staff, and executives in Sharia Banking. The results show that Sharia compliance implementation has a positive influence on both the blessings of human resources and religiosity. Religiosity also has a positive influence on the blessings of human resources. In addition, Sharia compliance indirectly enhances the blessings of human resources through religiosity. This study highlights the importance of strengthening Sharia values implementation in banking products, transactions, and operations. Leaders are expected to serve as role models in applying an Islamic work culture in accordance with DSN-MUI fatwas and maqashid sharia. Support from shareholders and strengthening the role of the Sharia Supervisory Board are essential to ensure the consistent implementation of Sharia principles, thereby enhancing both spiritual and material blessings for human resources.

Analysis of the Determination of Factors Influencing Foreign Direct Investment in ASEAN for the Period 2019-2023 Rista Fauziyah Yuliani; Syofriza Syofyan; Ida Busnetty
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1439

This study aims to analyze the determinants of Foreign Direct Investment in ASEAN during the 2019–2023 period, considering economic and institutional factors. The main issue raised is the fluctuation of FDI inflows in ASEAN countries which are not always in line with economic growth, political stability, and the quality of regulations of each country. To answer this problem, a quantitative approach is used with a panel data regression model. The independent variables explained include Gross Domestic Product, Labor Force Participation Rate, Wages, Political Stability, Regulatory Quality, Inflation, and Interest Rates. The results of the analysis show that GDP has a significant positive effect on Foreign Direct Investment, Wages show a significant negative effect on Foreign Direct Investment, Labor Force Participation Rate and Interest Rates show a positive sign but do not significantly influence Foreign Direct Investment. While inflation has a negative sign but does not significantly influence Foreign Direct Investment. The Stability and Regulatory Quality variables show a negative sign that is not significant on foreign direct investment. This study concludes that the combination of economic growth and institutional strengthening is the main key in attracting Foreign Direct Investment. Therefore, for ASEAN countries that want to increase the attractiveness of foreign investment, it is necessary to focus not only on economic growth, but also on institutional reforms that support a long-term investment climate.

Optimalisasi Pemasaran Digital UMKM Desa Munjul melalui Penguatan Koperasi Merah Putih sebagai Strategi Ekonomi Lokal Berkelanjutan Syofriza Syofyan; Reno Pratiwi; Arief Fadhilah; Osni Erza; Riski Pratama Novianto; Obinata Ridho Abdilah
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1727

This Community Service (PkM) activity aims to enhance the digital marketing capacity of Micro, Small, and Medium Enterprises (MSMEs) in Munjul Village, Ciambar District, Sukabumi Regency through strengthening the role of the Koperasi Merah Putih. Munjul Village has local economic potential based on cassava-based products; however, the utilization of digital technology for marketing remains limited. The implementation methods included field surveys, digital literacy training, assistance in creating social media and marketplace accounts, and institutional strengthening of the cooperative as an integrated digital marketing center. The results indicate an improvement in participants’ knowledge and skills in digital marketing, the establishment of business social media accounts, and the ability to create simple promotional content. Approximately 80% of participants understood the benefits of social media in increasing sales and the cooperative’s role in collective promotion, while 90% stated that the program was beneficial for strengthening sustainable local economic development. Overall, the evaluation shows increased knowledge, understanding, and skills in cooperative-based digital marketing toward a sustainable village economy.

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