Article Per Year (5 Year)
p-Index From 2021 - 2026
2.459
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Enrichment : Journal of Management International Journal of Economics (IJEC) Khazanah Sosial Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Suhendar Suhendar
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH ATRIBUT PRODUK WISATA DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP KEPUTUSAN BERKUNJUNG DALAM PERSPEKTIF BISNIS ISLAM PADA OBJEK WISATA BUKIT ASLAN (STUDI PADA PENGUNJUNG BUKIT ASLAN DI BANDAR LAMPUNG) Rezeki Kurniawati; Fatih Fuadi; Suhendar Suhendar
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1534

Abstract

This study aims to analyze the influence of Tourism Product Attributes and Electronic Word of Mouth (E-WOM) on Visiting Decisions from an Islamic Business perspective at the Bukit Aslan tourist destination in Bandar Lampung. The main issue explored is how these two factors affect tourist behavior in making visiting decisions. A quantitative approach was used with a survey method involving 92 respondents selected through purposive sampling. Data were analyzed using SmartPLS 4 software. The results show that both Tourism Product Attributes and E-WOM have a partial and simultaneous significant effect on Visiting Decisions. Tourism Product Attributes obtained a T-Statistic value of 2.427 (P-Value 0.016), while E-WOM scored a T-Statistic of 4.705 (P-Value 0.000), with an R² value of 0.606. This means both variables explain 60.6% of the variation in visitor decisions. These findings support the Theory of Planned Behavior (TPB), especially in the components of attitude and subjective norms that shape intention and action. The implication of this study highlights the importance of managing quality tourism products and implementing effective digital communication strategies to enhance the appeal of local tourism destinations.
PENGARUH DESTINATION PER SONALITY TERHADAP REVISIT INTENTION MELALUI BEHAVIORAL INTENTION SEBAGAI VARIABEL MEDIASI DALAM PERSPEKTIF BISNIS ISLAM (Studi Pada Pengunjung Curup Gangsa Kasui Way Kanan) Jemi Karter; Suhendar Suhendar; Heni Verawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1577

Abstract

Indonesia is a country with many beautiful and stunning natural resources. Curup Gangsa Waterfall is one of them. However, Curup Gangsa Waterfall has experienced a decrease in visitors in the last 2 years. This is because few people return there. This study aims to determine: 1) Does Destination Personality affect the Revision Intention of visitors to Curup Gangsa Waterfall Kasuy Way Kanan? 2) Does Destination Personality affect the Behavioral Intention of Visitors to Curup Gangsa Waterfall Kasuy Way Kanan? 3) Does Behavioral Intention Affect the Revisit Intention of Visitors to Curup Gangsa Waterfall Way Kanan? 4) Can Behavioral Intention mediate the influence between Destination Personality on the Revisit Intention of Visitors to Curup Gangsa Waterfall Way Kanan? 5) What is the view in Islamic business about Behavioral Intention Mediating Destination Personality on the Revisit Intention of Visitors to Curup Gangsa Waterfall Way Kanan? This research is a researchfield researchwith a quantitative method carried out on 100 visitors to the Curup Gangsa Kasuy Way Kanan waterfall which was determined using the methodpurposive sampling. The data obtained were processed using SmartPLS 3 with Validity Test and Hypothesis Test. The results of the study indicate that: 1) Destination Personality has a positive and significant effect on revisit intention, 2) Destination Personality has a positive and significant effect on behavioral intention, 3) Behavioral Intention has a positive and significant effect on revisit intention, 4) Behavioral Intention partially mediates the relationship between Destination Personality and Revisit Intention, 5) The behavior of tourists visiting the Curup Gangsa Kasuy Way Kanan waterfall is in accordance with the perspective of Islamic business. This is because they visit to enjoy the natural beauty in it and not to damage and maintain the sustainability of the waterfall. Likewise, their behavior in recommending the Curup Gangsa waterfall to others who are honest, do not exaggerate and do not badmouth the tourist attractions in it.
Evaluation of Financial and Maqasid Syariah Performance of Islamic Banks in Southeast Asia (2019–2023) Fatih Fuadi; Suhendar Suhendar; Hanif Hanif; Wahyu Iryana; Anas Malik
Khazanah Sosial Vol. 7 No. 1 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i1.41055

Abstract

This study aims to analyse the performance of Islamic banks in Southeast Asia through a comprehensive framework that includes both financial and non-financial aspects, particularly those grounded in the Maqasid al-Shari’ah. The research is significant as the rapid growth of Islamic finance in the region has not been matched by systematic performance evaluations. Employing a quantitative approach with an explanatory design, data were collected from financial reports, structured surveys, and interviews, and analysed using panel data regression with the Fixed Effect Model (FEM). The findings reveal a significant post-pandemic recovery among Islamic banks, demonstrated by improvements in profitability, operational efficiency, and asset quality. The Maqasid Syariah Index (MSI) shows varied achievements, with Malaysia and Indonesia leading in the integration of Islamic ethical and social values. Internal factors such as bank size and age, along with external factors such as GDP growth, the Islamic Financial Development Index (IFDI), and Sharia Governance Score (SGS), significantly influence performance. These results underscore the importance of aligning macroeconomic factors, Islamic governance, and financial infrastructure to support the resilience and sustainability of Islamic banking. This study offers an original contribution by developing a performance evaluation model rooted in maqasid principles and provides policy recommendations to enhance the integration and efficiency of the regional Islamic financial system.
The Influence of Tax Minimization, Debt Covenant, and Exchange Rate on Transfer Pricing in an Islamic Economic Perspective: Study on Transportation and Logistics Companies Listed on the Indonesia Stock Exchange 2021-2023 Fadia Nazwari; Madnasir Madnasir; Suhendar Suhendar
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 1 (2025): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i1.7350

Abstract

This study examines the influence of tax minimization, debt covenants, and exchange rates on transfer pricing practices among transportation and logistics companies listed on the Indonesia Stock Exchange from 2021 to 2023. Adopting a quantitative approach, the research employs secondary panel data collected from corporate financial reports and the official IDX database. A purposive sampling method was used to select 14 firms, resulting in 42 firm-year observations. Data analysis was conducted using multiple linear regression with MS Excel and IBM SPSS 30. The results show that, individually, tax minimization and debt covenants have no significant effect on transfer pricing, while the exchange rate has a positive but statistically insignificant impact. However, when considered jointly, all three variables exert a significant and positive influence on transfer pricing decisions. From the perspective of Islamic economic law, transfer pricing practices should adhere to the principles of justice (ʿadl), transparency, and truthfulness, while avoiding manipulative behavior that undermines public interest and state revenue. This study offers a normative framework to assess whether prevailing transfer pricing strategies in the logistics sector align with or deviate from the objectives of Islamic law (maqāṣid al-sharīʿah), particularly in terms of financial ethics and distributive equity. The key contribution of this research lies in providing empirical evidence on the determinants of transfer pricing within an Islamic legal-economic framework—an area that remains underexplored in emerging market contexts. Moreover, the findings offer practical implications for fiscal authorities and policymakers in designing tax and financial regulations that not only promote economic efficiency but also uphold Islamic ethical standards and good Sharia governance
Co-Authors Agus Kurniawan Anas Malik Any Eliza Arie Sarjono Idris Ayi Maulana Bahtiar Efendi Dewi Silvia Fadia Nazwari Fatih Fuadi Hanif Hanif Heni Verawati Ines Aryani Inova Fitri Siregar Inova Fitri Siregar, Inova Fitri Irwan Moridu Jemi Karter Kamaluddin Nurdin Marjuni Madnasir Madnasir Meita Sekar Sari Mekar Meilisa Amalia Moh Bahrudin Muhammad Syaiful Saehu Ni Luh Ayu Suda Sucandrawati Novanza Hasan Nur Salma Nurlaili Nurlaili Rahmat Jatnika Rezeki Kurniawati Ridwansyah Rudi Ginting Ruslan Abdul Ghofur Teguh Setiawan Wibowo Wahyu Iryana Wildoms Sahusilawane