Sofyan Oktavian Tubagus
Institut Agama Islam Negeri Manado

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Developing The Integrated Environmental Accounting Measurement in Islamic Bank Lilly Anggrayni; Sofyan Oktavian Tubagus; Mentary Ariesta Iyonu
Maqrizi: Journal of Economics and Islamic Economics Vol 3 No 1 (2023): Vol 3 No 1 (2023): MAQRIZI: JOURNAL OF ECONOMICS AND ISLAMIC ECONOMICS
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v3i1.605

Abstract

This study is aim to develop the new measurement of environmental accounting that fit with the nature of Islamic Banks. This study employed quantitative approach to measure the intensity of the samples in implemented the environmental accounting. The Islamic Banks (IBs) usually employed the conventional yardstick in measuring the environmental accounting. Otherwise, this yardstick is not fit with the IBs nature. Therefore this study suggests the usage of the integrated environmental accounting measurement on IBs, that more accurate than the index measurement. The originality of this study lies on the measurement method of environmental accounting which was developed from several relevant studies. This study had major implication for practitioners of IBs and also environmental accounting thinker
THE INFLUENCE OF PERCEPTION, CONSUMER AWARENESS AND PREFERENCES ON CONSUMER BEHAVIOR IN CONSUMING LOCAL FRUIT IN MAJOR CITIES IN INDONESIA Syarifuddin Syarifuddin; Sofyan Oktavian Tubagus; Anita Bawaiqki Wandanaya; Febri Sari Siahaan; Ilham Arief
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.1921

Abstract

The aim of this research is to determine the characteristics of respondents regarding consumer behavior when consuming local fruit. This research uses qualitative and quantitative analysis. Sampling was carried out randomly, with a total of 100 respondents. The data collection technique used in this research is a questionnaire. Statistical Product and Service Solution (SPSS). The data obtained will be processed and then analyzed using the multiple linear regression method. The results of the data analysis show consumer behavior can be explained by the independent variables used in the model, namely awareness, perception, and preference. Based on the results of the F test, it shows that the three independent variables observed have a significant effect together on the behavior of consuming local fruit. The t test results show that consumer awareness has a real positive effect on the dominant indicator of the consumer's physical condition after consuming local fruit, consumer perception has an insignificant positive effect on the dominant indicator, namely the consumer's time spent consuming local fruit and consumer preferences have a real positive effect on the dominant indicator, namely product attributes, where consumers find it easy to obtain local fruit on consumer behavior in consuming fruit.
Transformasi Investasi Syariah di IAIN Manado: Analisis Minat dan Dampak Mahasiswa Sofyan Oktavian Tubagus
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1437

Abstract

This study investigates Sharia investment management strategies that can increase students' interest in investing in the Sharia capital market, especially at IAIN Manado. The research method used is qualitative with secondary data analysis. The data collection process involves searching for literature related to Sharia investment management and factors that affect students' investment interest. Secondary data analyzed includes academic publications, capital market reports, and other related studies. Key results show that there is a need to improve key aspects of strategy management, such as environmental observation, strategy formulation, implementation, and evaluation and control. Factors that influence students' interest in investing include internal, social, and emotional motives. The implication of this study is the need for a holistic approach in Sharia investment management for students, with a focus on integrating more effective strategies and a deeper understanding of the factors that influence investment decisions. This study has important implications in developing a practical approach to encourage student participation in the Sharia capital market, as well as providing guidance for educational institutions and capital market participants to create an environment that supports and facilitates the Sharia investment process for students. By addressing these challenges, educational institutions and market participants can create an environment that supports Sharia-compliant investment practices among students, thereby increasing their involvement in the overall Sharia capital market.