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All Journal Journal of Institution And Sharia Finance Al-Kharaj: Journal of Islamic Economic and Business
Muhammad Imran
Fakultas Ekonomi dan Bisnis Islam, IAIN KENDARI
Economics, Econometrics & Finance

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Influence Of Human Resources, Information Technology, Internal Control System And Regional Financial Supervision On Value Of Financial Reporting Information Muhammad Imran
Al-Kharaj: Journal of Islamic Economic and Business Vol 2, No 1 (2020)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.5 KB) | DOI: 10.24256/kharaj.v2i1.1218

Abstract

Penulisan ini bertujuan untuk: (1)  menguji dan menganalisis signifikansi pengaruh sumber daya manusia terhadap nilai informasi pelaporan keuangan; (2) Untuk menguji dan menganalisis signifikansi pengaruh teknologi informasi terhadap nilai informasi pelaporan keuangan; (3) Untuk menguji dan menganalisis signifikansi pengaruh sistem pengendalian intern terhadap nilai informasi pelaporan keuangan; (4) Untuk menguji dan menganalisis signifikansi pengaruh pengawasan keuangan daerah terhadap nilai informasi pelaporan keuangan; (5) Untuk menguji dan menganalisis variabel yang lebih dominan berpengaruh terhadap nilai informasi pelaporan keuangan.Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah Satuan Kerja Perangkat Daerah di Pemeritah Kota Makassar yang terdiri dari 53 SKPD. Teknik pengambilan sampel menggunakan teknik sampling terhadap kepala bagian keuangan dan bendahara. Metode pengumpulan data dilakukan dengan kuesioner dan diolah dengan menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) sumber daya manusia berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; (2) teknologi informasi berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; (3) sistem pengendalian intern berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; (4) pengawasan keuangan daerah berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; (5) teknologi informasi merupakan variabel yang lebih dominan berpengaruh terhadap nilai informasi pelaporan keuangan.  
Tourism Development Strategy In Improving The Community's Economy Muhammad Imran; Adzil Arsyi Sabana; Abdul Wahid Mongkito; Nurjannah Nurjannah; Mahfudz Mahfudz
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.576 KB) | DOI: 10.24256/kharaj.v4i2.3047

Abstract

This study aims to see the Berova Beach tourism development strategy in improving the community's economy. The focus of his research is 1) Berov beach tourism development conditions, 2) Berova Coast Tourism Development Impact on Community Economy, and 3) Infrastructure Development Strategies to Support Berova Beach Tourism. In this research, the type of research used is a descriptive qualitative approach. There are two sources of data in this study, namely primary data and secondary data. The data technique was carried out by means of literature study, interviews and observations. The result of this research is that the tourism office of North Kolaka Regency has planned to carry out the processing of Berova Beach tourism in order to have an impact on the socio-economy of the community, such as repairing damaged facilities. For example, swimming pools, docks, and other facilities can increase the attractiveness of tourists to visit Berova beach. By improving facilities and adding new facilities, it will increase the attractiveness of tourists and have a positive impact in increasing the community's economy and regional income in North Kolaka Regency.
Explaining University Students’ Intention to Use QRIS: A TAM–TPB Approach Muhammad Imran; Muhammad Ahsanul Amal; Fariz Mustaqim; Munadi Idris; Musriful
Journal of Institution and Sharia Finance Vol. 9 No. 1 (2026): JUNI
Publisher : Program Studi Perbankan Syariah, UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v9i1.12425

Abstract

Digital payment growth has increased the relevance of the Quick Response Code Indonesian Standard for university students. This study examines that intention through an integrated Technology Acceptance Model and Theory of Planned Behavior framework. A quantitative explanatory survey was conducted with 100 university students in Kendari who had previously used the payment system. Respondents were recruited through convenience sampling, and questionnaire data were analyzed using partial least squares structural equation modeling in SmartPLS 4. The model explained 66.9% of the variance in intention. Perceived usefulness emerged as the strongest significant predictor, while perceived behavioral control was also positively associated with intention. Perceived ease of use was positively associated with perceived usefulness and attitude, and perceived usefulness was positively associated with attitude. However, attitude and subjective norm were not significantly associated with intention. Attitude also did not transmit the effects of perceived ease of use or perceived usefulness to intention. The findings extend evidence on digital-payment acceptance to an underrepresented regional student setting and reveal a context-specific utility control pattern. Payment providers, universities, and financial institutions should prioritize reliable transactions, visible efficiency, merchant accessibility, and user support. Keywords: Digital Payment, Perceived Behavioral Control, Perceived Usefulness, Quick Response Code Indonesian Standard, University Students
Co-Authors Abdul Wahid Mongkito Adzil Arsyi Sabana Fariz Mustaqim Mahfudz Mahfudz Muhammad Ahsanul Amal Munadi Idris Musriful Nurjannah Nurjannah