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All Journal SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Islamic Economics, Management, and Business (JIEMB)
Faqiatul Mariya Waharini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Islamic Economics, Management, and Business (JIEMB)

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The influence of fanaticism and financial literacy on consumptive behavior with self-control as a moderating variable: a study on K-pop fans in Salatiga Hanifah, Auliya Itsna; Faqiatul Mariya Waharini
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27105

Abstract

This study investigates the influence of fanaticism and financial literacy on consumptive behavior among K-pop fans in Salatiga, with self-control as a moderating variable. The research was motivated by the growing phenomenon of excessive consumption driven by fandom culture, particularly among youth influenced by K-pop idols. The purpose of the study is to analyze how emotional attachment (fanaticism) and financial awareness (financial literacy) shape individual spending patterns, and to determine whether self-control can mitigate impulsive consumption tendencies. A quantitative approach was applied, involving 100 respondents selected through purposive sampling. Data were collected using structured questionnaires and analyzed with SPSS version 25 through classical assumption tests, t-tests, and Moderated Regression Analysis (MRA). The findings reveal that fanaticism significantly and positively affects consumptive behavior, while financial literacy has a significant negative effect. Furthermore, self-control moderates the relationship between fanaticism and consumptive behavior, indicating that higher self-control can reduce the influence of fanaticism on impulsive spending. However, self-control does not moderate the effect of financial literacy, suggesting that financially literate individuals already exercise sufficient self-regulation in managing expenses. These results highlight the complex interaction between emotional and cognitive factors in shaping consumer behavior. The study contributes to Islamic behavioral economics by emphasizing the importance of moderation and self-control as ethical principles guiding financial responsibility. It also provides practical implications for educators and policymakers in promoting financial literacy and emotional awareness among young consumers.    
Audit committee role, firm size, financial distress, and audit quality on financial reporting integrity: an Islamic ethical perspective Nurdianti, Maida; Faqiatul Mariya Waharini
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27748

Abstract

This study examines the influence of the audit committee, firm size, and financial distress on the integrity of financial reporting, with audit quality as a moderating variable in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a quantitative approach, data were collected from the annual reports of 20 companies, yielding 80 firm-year observations. Financial reporting integrity reflects honesty and accuracy in presenting a company’s financial condition. The findings show that the audit committee has a significant positive effect, firm size has a significant negative effect, and financial distress has no significant effect on financial reporting integrity. The Moderated Regression Analysis (MRA) indicates that audit quality moderates the relationship between the audit committee and firm size on reporting integrity but does not moderate the effect of financial distress. These results highlight the vital role of the audit committee and firm size in enhancing the integrity of financial reports, while audit quality serves as a strengthening factor. The study contributes to improving corporate governance practices by emphasizing that integrity in financial reporting is not only a technical issue but also a moral obligation grounded in Islamic ethical values of truthfulness, trustworthiness, and justice.
Co-Authors Hanifah, Auliya Itsna Mulato Santosa Nia Kurniati Bachtiar Nurdianti, Maida