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This Author published in this journals
All Journal International Journal of Islamic Economics and Finance (IJIEF) Journal of Accounting Research, Organization and Economics (JAROE)
Wahyuddin Albra, Wahyuddin
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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The Role of Halal Awareness on the Relationship between Religiosity and Halal Purchase Intention Albra, Wahyuddin; Muchtar, Darmawati; Nurlela, Nurlela; Muliani, Muliani; Safitri, Risna; Nisa, Fitria Zaitun
International Journal of Islamic Economics and Finance (IJIEF) Vol 6, No 2 (2023): IJIEF Vol 6 (2), July 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v6i2.16685

Abstract

This study aims to investigate the effect of religiosity and halal awareness on halal purchase intention and analyze the mediating effect of halal awareness on the relationship between religiosity and halal purchase intention. The cluster sampling method was employed to select the sample size, and the total sample was 400 respondents from three regions of Aceh Province. This study used Structure Equation Modeling (SEM) AMOS to predict a set of indicators of latent variables constructed by several dimensions and indicators, i.e., religiosity was measured by ritual, ideology, intellectual, passion, and consequential dimensions, while halal awareness was determined by five indicators, as well as halal purchase intention. The validity and reliability were tested, and all the latent constructs had a good discriminant validity value. Additionally, the full model after modification was utilized to raise the Goodness of Fit (GOF). The results demonstrated that religiosity positively and significantly affected halal awareness. Similarly, religiosity and halal awareness positively and significantly affected halal purchase intention. It indicates that increasing religiosity and halal awareness enhance interest in buying halal food. It can be concluded that religiosity and awareness are vital indicators in explaining the increasing interest in buying halal products. Moreover, the mediating effect results uncovered a partial mediation of halal awareness on the relationship between religiosity and halal purchase intention. It implies that halal awareness has an essential role in mediating this relationship.
Profitability and Leverage: Different Effects of Negative Profits? Bensaadi, Iswadi; Adnan, Adnan; Albra, Wahyuddin
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.31825

Abstract

Objective This study aims to examine the effect of profitability on leverage in firms with negative profits and the sensitivity of the COVID-19 pandemic in explaining the effect of profitability on leverage.Design/Methodology This study uses unbalanced panel data for 660 firm-year observations over 4 (four) years from 2018 to 2021 on non-financial service firms. Two-stage least square regression was utilized to examine the effect of profitability on leverage.Results Consistent with several previous studies, this study indicates that profitability negatively affects leverage and has similar results in firms with negative profits. Another finding is that the COVID-19 pandemic is not sensitive to explaining the effect of profitability on leverage. Both the pre-COVID-19 pandemic and during the COVID-19 pandemic, profitability has a similar effect on leverage.Research limitations/implications This study is conducted over a short period, only four years. The study provides a new perspective on the effect of profitability on leverage in companies with negative profits and the pecking order theory in explaining the relationship between profitability and leverage in the Indonesian context.Novelty/Originality This study examines the effect of profitability on leverage in firms with negative and positive profits using a two-stage least square (2SLS) in the Indonesian context.
Co-Authors Adnan Adnan Bensaadi, Iswadi Muchtar, Darmawati Muliani Muliani, Muliani Nisa, Fitria Zaitun Nurlela Nurlela Safitri, Risna