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All Journal Jurnal Ekonomi Jurnal Ilmiah Ekonomi Islam Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen IKRA-ITH EKONOMIKA EKUITAS (Jurnal Ekonomi dan Keuangan) eCo-Buss An Nisa' Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Al-Iqtishad : Jurnal Ekonomi Benefit : Journal of Bussiness, Economics, and Finance Islamic Banking and Finance Journal of Innovative and Creativity Jurnal Akuntansi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
A. Ika Fahrika
FEBI IAIN Bone
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN ORGANIZATION OF THE ISLAMIC COOPERATION COUNTRIES: DOES FINANCIAL DEVELOPMENT MATTER? Zulkifli Zulkifli; Alan Budi Kusuma; Andi Ika Fahrika; Muhammad Adnan Azzaki
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6203

Abstract

A study on the factors influencing foreign direct investment (FDI) was started by the Islamic Cooperation countries, the majority of which are developing nations, due to the significance of capital flows for these nations. The present study employs an institutional quality framework, green economic policies, and the function of financial development to evaluate the components that effect foreign direct investment (FDI). The results of this research demonstrate that institutional changes and green economic policies stimulate foreign investment. Several institutional metrics, including government performance, the rule of law, political stability, and regulatory quality, have highly positive outcomes, while electoral accountability and preventing corruption have negative and minor consequences. Furthermore, elements of the green economy including human capital, natural resources, and environmental laws have a big impact on foreign investment. These results also suggest that the growth of the financial sector can boost the impact of institutional quality and the green economy on the attraction of foreign investment. The conclusions of this study demonstrate that investors examine institutional integrity, the green economy, and financial development when making investment decisions.
Analysis of the Recording, Management, and Distribution of Fidyah Funds from the Perspective of Sharia Accounting at Wahdah Inspirasi Zakat Bone Regency Irnawati Irnawati; Ahmad Abdul Muthalib; Andi Ika Fahrika
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The recording, management, and distribution of fidyah funds in the Tebar Fidyah Program at Wahdah Inspirasi Zakat, Bone Regency, constitute the main focus of this study from the perspective of Islamic accounting. This study aims to examine the implementation of fidyah fund management practices and assess the extent to which they comply with Islamic accounting principles. A descriptive qualitative approach was employed through field research, with data collected using interviews, observations, and documentation techniques. The findings indicate that the recording of fidyah funds has been carried out from the initial stage of fund receipt and is separated from other social funds, thereby reflecting the principles of trustworthiness (amanah) and transparency. Fund management is conducted systematically and in a well-planned manner, while the distribution process is implemented in the form of food assistance for the poor and needy who have undergone a verification process. Although the recording system has not yet adopted a formally structured accounting framework, substantively the practices implemented have reflected the values of justice, social responsibility, and transparency. The study concludes that the management of fidyah funds substantively complies with Islamic accounting principles. Future studies are recommended to investigate the implementation of a more structured accounting system to enhance reporting quality and accountability in fidyah fund management.
Analisis Biaya Dalam Strategi Competition Based Pricing Untuk Optimalisasi Laba UMKM Ditinjau Dari Perspektif Akuntansi Syariah : (Studi pada Toko Teman Hijrahku di Kabupaten Bone) Fitrianita Fitrianita; Haslindah Haslindah; Andi Ika Fahrika
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 7: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i7.18441

Abstract

Persaingan usaha yang semakin ketat mendorong UMKM untuk menerapkan strategi penetapan harga yang tepat agar tetap kompetitif dan mampu memperoleh laba yang optimal. Salah satu strategi yang banyak digunakan adalah competition based pricing, yaitu penetapan harga dengan mempertimbangkan harga pesaing. Namun, strategi tersebut perlu didukung oleh analisis biaya yang memadai agar harga yang ditetapkan tetap memberikan keuntungan bagi usaha. Penelitian ini bertujuan untuk menganalisis penerapan strategi competition based pricing dan peran analisis biaya dalam optimalisasi laba UMKM ditinjau dari perspektif akuntansi syariah pada Toko Teman Hijrahku di Kabupaten Bone. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research). Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Toko Teman Hijrahku menerapkan competition based pricing dengan menjadikan harga pesaing sebagai salah satu pertimbangan dalam menentukan harga jual, namun tetap memperhatikan biaya usaha, kualitas produk, daya beli konsumen, dan target keuntungan. Analisis biaya berperan dalam menentukan batas minimum harga jual, mengendalikan pengeluaran, serta mendukung pengambilan keputusan yang lebih efektif. Dari perspektif akuntansi syariah, praktik tersebut telah mencerminkan prinsip keadilan, transparansi, dan keseimbangan. Temuan ini menunjukkan bahwa integrasi analisis biaya dan competition based pricing dapat mendukung optimalisasi laba sekaligus menjaga daya saing
Assessing Muḥāsabah’s Mediating Function in Generation Z’s Branded Cosmetic Consumption Behavior Patterns Sukma; Syaparuddin Razak; Andi Ika Fahrika
Jurnal Ekonomi Vol. 31 No. 1 (2026): March-June 2026
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v31i1.3598

Abstract

This study examines the mediating role of muḥāsabah in shaping branded cosmetic purchasing habits among Generation Z by integrating the Theory of Planned Behavior and Self-Regulation Theory. Using a quantitative approach and Structural Equation Modeling–Partial Least Squares, the research analyzes the relationships among attitude, subjective norms, intention, muḥāsabah, and purchasing habits. The findings indicate that attitude and subjective norms significantly influence purchase intention, which in turn strongly predicts branded cosmetic purchasing habits. Muḥāsabah exerts an indirect effect by strengthening evaluative attitudes and sensitivity to social norms, thereby reinforcing intention formation. These results suggest that Generation Z consumption behavior is not merely impulsive but reflects a structured decision-making process involving psychological, social, and spiritual reflection. The study contributes to consumer behavior literature by introducing muḥāsabah as a spiritually grounded self-regulatory mechanism within ethical and value-oriented consumption frameworks.
Penerapan Perilaku Halal Lifestyle Terhadap Minat Beli Produk Berlabel Halal di Platform E-Commerce Shopee : Studi pada Gen Z di Kabupaten Bone Heriyani Heriyani; Andi Ika Fahrika; Fitriani Fitriani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9183

Abstract

Penelitian ini menganalisis pengaruh halal lifestyle terhadap minat beli produk berlabel halal di platform e-commerce Shopee, khususnya pada Generasi Z di Kabupaten Bone. Menggunakan metode kuantitatif dengan teknik survei, data dikumpulkan dari 100 responden melalui kuesioner. Teknik analisis yang digunakan adalah Structural Equation Modeling – Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa halal lifestyle memiliki pengaruh signifikan terhadap minat beli dengan nilai T-statistic sebesar 9.623 (>1.96) dan p-value 0.000 (<0.05). Nilai koefisien sebesar 0.641 mengindikasikan bahwa semakin tinggi penerapan gaya hidup halal, semakin besar pula minat Generasi Z untuk membeli produk halal di Shopee. Temuan ini memberikan wawasan bagi pelaku e-commerce untuk mengoptimalkan strategi pemasaran berbasis halal lifestyle, seperti meningkatkan transparansi sertifikasi halal dan menyediakan fitur pencarian khusus produk halal.
PERSEPSI KONSUMEN TERHADAP MEREK FASHION MUSLIMAH DI INDONESIA Andi Ika Fahrika; Murtiadi Awaluddin; Amiruddin K
AN-NISA Vol. 16 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/an.v16i1.3843

Abstract

Muslimah clothing is defined as clothing or clothing that conforms to Islamic law, that is, clothing that is not tight (shapes the curves of the body), and the person wearing the clothing is a Muslim woman who follows her religious teachings in accordance with Islamic dress code. Currently, the Indonesian industrial sector is paying attention to the Muslimah fashion community. A Muslimah consumer will also provide an assessment or provide the largest contribution to consumer perceptions of a particular product brand. Considering that the brand in question is a good brand and is the only company's most valuable asset and has a certain impact for every consumer who has an impact on the general public will experience a positive feeling related to certain products and businesses. The aim of this study is to explain how consumers perceive Muslimah fashion brands and also how Indonesian consumers view Muslimah entrepreneurs. This type of research is qualitative research using library research methods. The data used in this study are primary and secondary. While the data analysis technique used in this study is content analysis. The results of this study indicate that the brand is an extrinsic stimulus that influences consumer perceptions of a particular item. 
ANALISIS PENGARUH LABEL HALAL TERHADAP PEMILIHAN PRODUK KOSMETIK: STUDI PADA MAHASISWI IAIN BONE Gina Ramadhani; Andi Ika Fahrika; Jumriani Jumriani
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8476

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh label halal terhadap pemilihan produk kosmetik pada mahasiswi IAIN Bone. Permasalahan penelitian berangkat dari masih rendahnya perhatian sebagian mahasiswi terhadap keberadaan label halal saat memilih kosmetik, meskipun mereka berada di lingkungan pendidikan Islam. Penelitian ini menggunakan metode kuantitatif dengan jenis explanatory research dan melibatkan 100 responden yang dipilih menggunakan teknik simple random sampling. Pengumpulan data dilakukan melalui kuesioner online, kemudian dianalisis menggunakan SPSS versi 26 melalui uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel, dengan nilai Cronbach’s Alpha untuk variabel label halal sebesar 0,922 dan pemilihan produk kosmetik sebesar 0,939. Uji normalitas menunjukkan nilai signifikansi 0,112, yang berarti data berdistribusi normal. Hasil regresi menunjukkan bahwa label halal berpengaruh signifikan terhadap pemilihan produk kosmetik, dengan nilai signifikansi uji t sebesar 0,000 < 0,05 serta kontribusi pengaruh sebesar 42,4% melalui nilai koefisien determinasi (R²). Temuan ini menunjukkan bahwa label halal merupakan faktor penting yang memengaruhi keputusan mahasiswi dalam memilih kosmetik. Kesimpulannya, semakin tinggi perhatian terhadap label halal, semakin besar kecenderungan konsumen memilih produk kosmetik berlabel halal. Rekomendasi penelitian ini mendorong produsen untuk menonjolkan pencantuman label halal secara jelas dan edukatif serta mendorong kampus meningkatkan literasi halal di kalangan mahasiswa.
Analisis Faktor Emosional dan Rasional Muzakki Membayar Zakat Melalui BMT (Studi Pada Masyarakat yang Membayar Zakat di BMT Nahdliyin) Lisa Yusnita Sari; Andi Ika Fahrika; Muhammad Abdi Buhasyim
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1351

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor emosional dan rasional terhadap keputusan muzakki dalam membayar zakat melalui BMT Nahdliyin Gunung Lerang. Dengan menggunakan pendekatan kualitatif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap muzakki yang menjadi responden. Hasil penelitian menunjukkan bahwa faktor emosional, seperti kepercayaan, empati, rasa aman dan nyaman, rasa bersalah, serta motivasi religius, menjadi pendorong kuat bagi muzakki untuk menunaikan zakat melalui BMT. Sementara itu, faktor rasional meliputi manfaat ekonomi dan dampak sosial, efisiensi pengelolaan dana, transparansi, akuntabilitas, serta kredibilitas lembaga juga memengaruhi keputusan muzakki. Keunggulan BMT yang dekat secara personal dengan masyarakat serta transparansi laporan keuangan turut memperkuat kepercayaan muzakki. Penelitian ini memberikan rekomendasi strategis bagi BMT agar semakin mengoptimalkan pendekatan emosional dan rasional, termasuk melalui edukasi zakat dan pemanfaatan teknologi digital, guna meningkatkan kepatuhan dan partisipasi masyarakat dalam pembayaran zakat. Temuan ini diharapkan dapat memperkuat peran BMT sebagai lembaga keuangan mikro syariah yang efektif dalam mendistribusikan zakat secara lebih profesional, transparan, dan sesuai dengan prinsip syariah.
Co-Authors Abdi Buhasyim Ahmad Abdul Muthalib Ahmad Abdul Muthalib Ahmad Efendi Alan Budi Kusuma Amiruddin K Andi Nurhalisa Zahara Aulia Nur Ramadhani FAIZ MUHAMMAD Fitriani Fitriani Fitriani Fitriani Fitrianita Fitrianita Gina Ramadhani H. Muhtar Lutfi Haslindah Haslindah Heriyani Heriyani I Nyoman Budiono Irnawati Irnawati Juliansyah Roy Jumarni Jumarni Jumriani Jumriani Jumriani Jumriani Lisa Yusnita Sari Muhammad Abdi Buhasyim Muhammad Adnan Azzaki Murtiadi Awaluddin Nahlah - Nahlah Nasrullah Bin Sapa Nur Hana Nurul Inaya Siradjuddin Sitti Nikmah Marzuki, Sitti Nikmah Sukma Syaparuddin Razak Zulkifli Zulkifli