Zaki Mubarak
Universitas Islam Negeri Antasari Banjarmasin

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Analisis Product Quality, Price dan Sertifikasi Halal terhadap Keputusan Pembelian Produk Kecap Manis Cap Nasional Zaki Mubarak; Rizka Amalia; Lisda Aisyah
ISLAMIC BUSINESS and FINANCE Vol 4, No 1 (2023): ISLAMIC BUSINESS and FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v4i1.20386

Abstract

The background of this research is that it is currently known that “Nasional” brand Soy Sauce is not very well known and we rarely find promotions through television media, but the level of sales of Nasional soy sauce in second place after ABC soy sauce, thus making researchers interested in conducting research and proving what factors influence the buyer's decision by using several variables, that is product quality, price, and halal labeling. This type of research is survey research and uses a quantitative approach with data collection methods: observation, questionnaire, and documentation. While data collection techniques used are primary data and secondary data. The results of the study indicate that the product quality variable, the price, and the halal labeling are able to explain the purchasing decisions variable of 52.1% and the remaining 47.9% explained by other variables outside the research. Partially, the product quality variable (X1) does not affect purchasing decisions. The price (X2) and the halal labeling variables (X3) have an effect on purchasing decisions. Meanwhile, simultaneously, the product quality (X1), the price (X2), and the halal labeling variables (X3) haveas an effect on the purchasing decisions.Keywords: Product Quality, Price, Halal Labeling, Purchasing Decisions. 
Mosque Financial Accountability and the Implementation of Sharia Accounting: A Qualitative Study in South Kalimantan, Indonesia Abd. Adim; A. Hafiz Anshary; Zaki Mubarak
At-Taradhi Jurnal Studi Ekonomi Vol 17 No 1 (2026): At-Taradhi: Jurnal Studi Ekonomi
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v17i1.20785

Abstract

Mosque financial governance in South Kalimantan, Indonesia, remains constrained by limited administrator understanding of Sharia accounting, concentrated organisational authority, and uneven regulatory implementation, despite the province recording 2,900 mosques and clear normative expectations under Kepdirjen DJ.II/802/2014. This study examines how the implementation of Sharia accounting affects mosque financial accountability and identifies the institutional and human-resource conditions that enable or constrain it. A qualitative case study design was used, drawing on semi-structured interviews, non-participant observation, and document analysis across six mosques of differing typology in Banjarmasin and Banjar Regency, analysed through Miles and Huberman's (1994) interactive model with source and method triangulation. The findings show that limited implementation support for ISAK 35 (rather than lack of awareness), overlapping chairperson–treasurer roles, and weak congregant engagement — more than resource scarcity alone — account for the persistent gap between regulation and practice; where Sharia accounting is more fully applied, informants associate it with stronger transparency and congregational trust. The study recommends tiered, typology-specific reporting templates, mandatory separation of administrative roles, and routine congregant-facing reporting as practical steps toward more accountable mosque governance.