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All Journal J-ISCAN : Journal of Islamic Accounting Research J-ISCAN : Journal of Islamic Accounting Research
Heny Rofizar
Fakultas Ekonomi Universitas Syiah Kuala
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR DI BIDANG AUDIT Savitri, Asmah; Hayati, Husna; Rofizar, Heny; Ramadhan, Ramadhan
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 1 (2019): ISCAN Vol. 1 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i1.692

Abstract

This research was conducted to investigate the factors that influenced student interest to choose carrier in audit sector.The research used quantitative method with the population are sharia accounting students of Islamic Economics and Business Faculty at Islamic State Institute Lhokseumawe. The sample was elected by simple random sampling and resulted 58 sample for this research. The data used in this research are primer data and it analyzed by multiple regression analysis. The results of this research concluded that: (1) simultaneously,audit knowledge, financial appreciation, and professional training have influence on student interest in audit carrier, (2) partially, audit knowledge and professional training have influence on student interest in audit carrier, while financial appreciation have no influence on student interest in audit carrier. Keywords: Student interest, Audit Carrier, Audit Knowledge, Financial Appreciation, Professional Training Abstrak Penelitian ini bertujuan untuk mengetahui faktor yang berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Penelitian ini menggunakan metode kuantitatif dengan populasinya adalah mahasiswa prodi akuntansi syariah di IAIN Lhokseumawe. Pemilihan sample dilakukan dengan metode acak sederhana, sehingga didapatkan sebanyak 58 mahasiswa sebagai sampel dalam penelitian ini. Data yang digunakan adalah data primer dan dianalisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menyimpulkan bahwa : (1) secara bersama-sama, pengetahuan tentang audit, penghargaan finansial dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit, (2) secara terpisah, pengetahuan tentang audit dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit sedangkan penghargaan finansial tidak berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Kata Kunci:Minat Mahasiswa, Karir Audit , Pengetahuan Audit, Penghargaan Finansial, Pelatihan Profesional
SHARIA FINTECH: PIONEERING THE EVOLUTION OF ISLAMIC FINANCIAL SYSTEMS IN INDONESIA Muslina, Muslina; Hayati, Husna; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

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Abstract

Indonesia is confronted with major challenges in its efforts to foster collaboration with fintech in order to navigate the free market era. The continuity of a sharia financial institution's business is at risk if it fails to adapt to the flow of information and technology, which will make it challenging to compete in a free market. A literature study is conducted by analyzing a variety of secondary data from OJK publications, Fintech websites, AFSI websites, and supporting articles on the results of the study. The data was subsequently analyzed using a descriptive qualitative approach to actualize an array of viewpoints regarding the role of fintech in the development of the sharia financial institution system. The results of this study's search indicate that sharia financial institutions have enrolled in the Indonesian Sharia Fintech Association (AFSI). However, some institutions continue to employ conventional methods in their operations, such as microfinance institutions, which have significant potential but have not yet integrated IT into their products and have not established a partnership with sharia fintech.
AN EMPIRICAL ANALYSIS OF SUKUK ISSUANCE AND GOOD CORPORATE GOVERNANCE (GCG) AS DETERMINANTS OF CORPORATE PROFITABILITY IN IDX-LISTED FIRMS Zhohra, Fatimah; Malahayatie, Malahayatie; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i1.7037

Abstract

Profitability as one of the key benchmarks for measuring a firm’s earnings, is crucial for determining whether the company has operated its business efficiently. Profitability ratios also serve as measurement tools used to assess a company’s effectiveness in generating profits. One such ratio is Return on Equity (ROE), which is considered one of the cleanest measures of return. Among the investment products currently developing in the Islamic capital market is sukuk. Through sukuk, a company can obtain funding sources and potentially generate profits. Sukuk serve as an alternative for companies to attract investors to commit their capital, and every company is required to implement Good Corporate Governance (GCG) to sustain its long-term viability. This study employs a causative quantitative approach, with data processed using the E-Views application. The sample consists of 27 companies. The sampling technique used in this study is the purposive sampling method. The selected companies are those listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period, resulting in a total sample of 27 companies. The partial test results indicate that sukuk issuance has no significant effect on profitability. In contrast, Good Corporate Governance (GCG) exhibits a negative effect on firm profitability. However, the simultaneous analysis reveals that sukuk issuance and GCG jointly exert a positive influence on corporate profitability.
Co-Authors Hayati, Husna Malahayatie, Malahayatie Muslina Muslina, Muslina Ramadhan Ramadhan Savitri, Asmah Syahputra, Angga Zhohra, Fatimah