Garuda - Garba Rujukan Digital

Pengaruh Kompetensi, Independensi, Etika Auditor, Dan Integritas Terhadap Kualitas Audit (Studi Kasus pada BPKP Provinsi Jambi) Novita Eka Paradina
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol 3 No 1 (2021): (Maret 2021)
Publisher : Institut Agama Islam Yasni Bungo

Penelitian ini bertujuan untuk mengetahui pengaruh dari kompetensi, independensi, etika auditor, dan integritas terhadap kualitas audit yang dilakukan pada Kantor BPKP Provinsi Jambi. Penelitian ini menggunakan sampel jenuh dengan menggunakan 78 orang auditor sebagai sampel. Jenis data yang digunakan pada penelitian ini adalah data primer. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner. Teknik analisis data menggunakan regresi linier berganda yang digunakan dengan menggunakan program SPSS versi 23. Hasi penelitian ini menunjukkan bahwa kompetensi, independensi, etika auditor, dan integritas berpengaruh secara simultan terhadap kualitas audit, sedangkan secara parsial independensi dan integritas berpengaruh terhadap kualitas audit, dan kompetensi dan etika auditor tidak berpengaruh terhadap kualitas audit.

Pengaruh Pembiayaan Murabahah, Terhadap Laba Koperasi Surya Lestari Syariah Kabupaten Bungo Sandy Kurniadi; Novita Eka Paradina; Sadilla Jatra Sepnenti
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 1 No. 1 (2019): (Maret 2019)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v1i1.489

Penelitian bertujuan untuk mengetahui seberapa besar pengaruh pembiayaan Murabahah terhadap laba Koperasi Surya Lestari Syariah.. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif Assosiatif dengan bentuk atau pendekatan hubungan kausal. Dimana terdiri dari satu variabel independen ( variabel yang mempengaruhi) dan satu variabel dependen (variabel yang dipengaruhi). Adapun yang menjadi variabel independennya adalah Pembiayaan Murabahah (X). Sedangkan variabel dependennya (Y) adalah Laba Koperasi Surya Lestari syariah. Jenis dan sumber data dalam penelitian yang digunakan ada dua yaitu data primer dan data sekunder. Hasil penelitian menyimpulkan bahwa Pembiayaan Murabahah mempunyai pengaruh positif dan signifikan terhadap Laba Koperasi Surya Lestari Syariah Kabupaten Bungo sehingga meningkatnya pembiayaan murabahah, maka laba koperasi akan semakin meningkat. Nilai koefisien determinasi untuk variabel bebasnya dilihat dari angka R Square adalah 0,739 hal ini berarti 73,9% bahwa konstribusi variabel X (pembiayaan murabahah) dapat menjelaskan variasi naik turunnya variabel Y (Laba koperasi Surya Lestari Syariah) sebesar 73,9% dan sisa 26,1% lagi diterangkan oleh faktor lain yang tidak dijelaskan dalam penelitian ini.

Pengaruh Kompetensi, Independensi, Etika Auditor, Dan Integritas Terhadap Kualitas Audit (Studi Kasus pada BPKP Provinsi Jambi) Novita Eka Paradina
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 3 No. 1 (2021): (Maret 2021)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v3i1.296

Penelitian ini bertujuan untuk mengetahui pengaruh dari kompetensi, independensi, etika auditor, dan integritas terhadap kualitas audit yang dilakukan pada Kantor BPKP Provinsi Jambi. Penelitian ini menggunakan sampel jenuh dengan menggunakan 78 orang auditor sebagai sampel. Jenis data yang digunakan pada penelitian ini adalah data primer. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner. Teknik analisis data menggunakan regresi linier berganda yang digunakan dengan menggunakan program SPSS versi 23. Hasi penelitian ini menunjukkan bahwa kompetensi, independensi, etika auditor, dan integritas berpengaruh secara simultan terhadap kualitas audit, sedangkan secara parsial independensi dan integritas berpengaruh terhadap kualitas audit, dan kompetensi dan etika auditor tidak berpengaruh terhadap kualitas audit.

Low Accounting Literacy Hinders Accurate Financial Reporting: Findings from a Study of MSMEs in Bungo Regency Novita Eka Paradina; Isamuddin
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 7 No. 2 (2025): (September 2025)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v7i2.1134

MSMEs (Micro, Small, and Medium Enterprises) play a strategic role in both national and regional economic growth. In Bungo Regency, the MSME sector not only contributes to increasing regional income but also creates job opportunities for the local community. However, despite their significant contribution, MSMEs still face various challenges in business management, particularly in terms of systematic and transparent financial reporting. Many MSME struggle to prepare accurate and timely financial reports. One of the main reasons behind this issue is the low level of accounting literacy. A lack of understanding of basic accounting concepts leads to unsystematic transaction recording, which in turn affects the accuracy of financial reports. This study aims to determine the effect of accounting literacy on the preparation of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Bungo Regency. The sample size used in this study consists of 92 MSME in Bungo Regency. The research method is quantitative, using a descriptive and verificative approach. Samples were selected through purposive sampling of MSME who prepare their own financial reports. The results of the study show that there is a positive and significant influence between accounting literacy and the quality of financial reporting. This indicates that the higher the accounting literacy of MSME actors, the better the quality of the financial reports produced.

The Implementation of Islamic Economic Values in Islamic Religious Education Learning for Strengthening Sharia Entrepreneurship Character Riza Mukhamad Niam; Novita Eka Paradina; Isti Fajri Khairunnisa
The Future of Education Journal Vol 2 No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v2i2.1977

This study examines the implementation of Islamic economic values in Islamic Religious Education (IRE) as a strategy for strengthening Sharia entrepreneurial character at the Islamic Institute of Yasni Bungo (IAI Yasni Bungo), Jambi, Indonesia. The study aims to describe the integration of Islamic economic values into the curriculum and instructional practices of Islamic Religious Education, analyze their impact on the development of Sharia-based entrepreneurial character, and identify the supporting and inhibiting factors influencing their implementation. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, participant observation, and document analysis involving IRE lecturers, students, and managers of campus business units. Data analysis followed the interactive model of Miles, Huberman, and Saldaña, including data reduction, data display, and conclusion drawing. The findings reveal that the integration of Islamic economic values in Islamic Religious Education is carried out through the incorporation of the principles of tawhid (monotheism), justice, maslahah (public benefit), and muamalah ethics into courses on morality, Islamic jurisprudence, and the history of Islamic civilization. Learning activities are enriched through project-based learning, Sharia business simulations, and entrepreneurship mentoring programs. This implementation contributes significantly to strengthening students’ Sharia entrepreneurial character, particularly in terms of transaction honesty, awareness of halal and haram principles, economic independence, and halal product innovation. Supporting factors include lecturers’ commitment, a flexible curriculum, and a supportive campus ecosystem, whereas inhibiting factors involve limited practical literature, heavy academic workloads, and insufficient long-term business mentoring. The study recommends strengthening collaboration among Islamic Religious Education lecturers, Sharia business practitioners, and university business incubators, as well as developing measurable assessment instruments for entrepreneurial character. These findings provide both empirical and conceptual contributions to the development of Islamic Religious Education curricula that are responsive to contemporary economic challenges.

The Implementation of Islamic Religious Education Values in Building Anti-Usury Awareness among Senior High School Students Said Ba'asyir Ar'rafi; Isti Fajri Khairunnisa; Novita Eka Paradina
The Future of Education Journal Vol 3 No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i2.1980

The increasing use of interest-based financial products (riba) among students has become a growing concern, particularly with the proliferation of online lending platforms, buy-now-pay-later (BNPL) schemes, and consumerist lifestyles promoted through social media. This study aims to analyze the implementation of Islamic Religious Education (IRE) values in fostering anti-riba awareness among students and to identify the supporting and inhibiting factors influencing its effectiveness. The research employed a sequential explanatory mixed-methods design, beginning with a quantitative phase followed by a qualitative phase to gain deeper insights into the findings. The quantitative sample consisted of 240 senior high school and Islamic senior high school students in Jambi, selected through stratified random sampling. Data were collected using a standardized questionnaire (Cronbach’s α = 0.87) and semi-structured interview guides administered to six Islamic Religious Education teachers and twelve students. Quantitative and qualitative data were analyzed using SPSS version 26 and NVivo 14, respectively. The results revealed a significant positive correlation between the implementation of Islamic Religious Education values and students’ anti-riba awareness (r = 0.684, p < 0.01). Thematic analysis identified three main strategies: (1) cognitive-spiritual internalization through the integration of Qur’anic verses, Hadith, and contemporary Islamic legal opinions (fatwas); (2) affective role modeling and the establishment of a consistent school culture; and (3) contextual practices based on Islamic financial literacy and project-based learning activities. These findings demonstrate that a holistic and integrated Islamic Religious Education approach is effective in fostering anti-riba awareness among students. However, its success requires strengthening teachers’ capacities, enhancing multi-stakeholder collaboration, and adapting curricula to the dynamics of the digital financial ecosystem. This study contributes to the development of value-based educational models that are responsive to contemporary economic challenges faced by younger generations.

The Role of Islamic Religious Education in Shaping Sharia Business Ethics among the Millennial Generation: Evidence from Urban Indonesia Lailal Karmila; Novita Eka Paradina; Isti Fajri Khairunnisa
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1984

This study aims to analyze the role of Islamic Religious Education (IRE) in shaping Sharia business ethics among the millennial generation and to identify effective mechanisms for value internalization within the context of the digital economy. Employing an explanatory sequential mixed-methods design, the study involved 384 millennial respondents (aged 25–40 years) working as entrepreneurs or professionals in the creative economy and Islamic finance sectors across three major urban areas in Indonesia. The quantitative phase was complemented by in-depth interviews and focus group discussions (FGDs) with 15 participants. Quantitative data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), while qualitative data were examined through thematic analysis supported by NVivo 14. The findings indicate that the intensity of Islamic Religious Education significantly influences adherence to Sharia business ethics (β = 0.412, p < 0.001). The internalization of religious values serves as a partial mediator (β = 0.287), while digital literacy functions as a positive moderator (β = 0.193). Qualitative findings reveal three major themes: (1) the contextualization of Islamic Religious Education content from a predominantly doctrinal approach toward entrepreneurship case-based learning; (2) ethical dilemmas within platform-based business ecosystems; and (3) the role of communities and mentorship in strengthening the consistency of ethical behavior. The study concludes that Islamic Religious Education has substantial potential to foster Sharia business ethics when delivered through an applied and contextual approach, integrated with digital literacy, and supported by a collaborative learning ecosystem. The contribution of this study lies in the development of an integrative model that connects value internalization theory, the psychology of religious education, and Islamic economics within the context of the millennial generation.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search