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All Journal Journal of Islamic Economic and Business Research
Hendri Hermawan Adinugraha
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia
Religion Economics, Econometrics & Finance

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Implementation of Sharia Audit: Perception of Sharia Accounting Students Novendi Arkham Mubtadi; Hendri Hermawan Adinugraha
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.14

Abstract

This study aims to explore how students’ perceptions of the application of sharia audits are seen from the issues of the sharia audit framework, the scope of sharia audits, sharia auditor qualifications, and the independence of sharia auditors. The research used survey study methods to obtain qualitative and quantitative data through a descriptive approach, and the data sources were primary data. The population and sample in this study were the 32 Sharia Accounting Students from the Faculty of Islamic Economic and Business, Islamic State Institute of Pekalongan, who took Auditing Concentration (Class of 2018), the data collection method used was a questionnaire. The results of the study concluded that: (1) sharia accounting students have a positive perception of sharia audits viewed from the aspect of the sharia audit framework; (2) students have a positive perception of relating to the perception of sharia audit seen from the aspect of the scope of sharia audits; (3) sharia accounting student have a positive perception of sharia audits viewed from the aspect of sharia auditor qualifications; (4) sharia accounting students have a very positive perception of sharia audits seen from the aspect of sharia auditor independence. Sharia accounting students have a positive perception of sharia auditing from the aspects of the sharia audit framework, the scope of sharia auditing, and the qualifications of sharia auditors, as well as very positive perceptions of the aspects of the independence of sharia auditors.
Consumer Preferences in the Selection of Muslim Fashion Products in Indonesia Lisa Nurani; Hendri Hermawan Adinugraha
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.26

Abstract

The development of Muslim fashion has created a community that calls itself the hijabers community, namely a group of Muslim women who wear fashionable clothes with various styles and knick-knacks for their headscarves. On the other hand, people's preferences for the importance of halal fashion are the main factors in choosing fashion products, namely convenience, product quality, and price. The research method used is library research or literature study, which contains theories relevant to the research problem. The results of this study illustrate that the trend of Muslim fashion is a positive thing because more and more people are using Muslim clothing, meaning that one of the goals of da'wah is to call for the obligation to cover the genitals to be helped by the trend. Not only that, trends and hijrah motifs play a role in determining Muslim consumer behavior in buying Muslim clothing because both are some factors that influence consumer decisions, especially personal and psychological factors.
Co-Authors Lisa Nurani Novendi Arkham Mubtadi