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All Journal Jurnal Al-Iqtishad Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
FAIZA MUKLIS, FAIZA
Universitas Islam Negeri Sultan Syarif Kasim Riau
Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR PENDIDIKAN KEWIRAUSAHAAN, RELIGIOSITAS, MOTIVASI, DAN LINGKUNGAN SOSIAL YANG MEMPENGARUHI ENTREPRENEURIAL INTENTION Faiza Muklis; Andri Novius; larbiel hadi
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.13795

Abstract

The Objective of this study was to test the influence of entrepreneurial education variables, religiosity, motivation, and social environment on entrepreneurial intention of students of Islamic Universities in Riau Province. This research is a quantitative descriptive study by collecting data through distributing questionnaires, interviews, and observations.The results show that the variables of entrepreneurship education, religiosity, motivation, and social environment have a significant effect on entrepreneurial intention. Students' business intentions can be encouraged by providing an entrepreneurial curriculum that fosters student interest and creativity in entrepreneurship. The role of religiosity is also expected to increase business intention because Islamic universities have more religious curriculum content.
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE FAIZA MUKLIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.59

Abstract

The research theme is the financial and banking institutions. The purpose of this study is to empirically tests the association between ownership structure, firm size and leverage on earnings management in Indonesian listed company. Using a correlation method with observation from 2012 to 2013 foods and beverages firms we try to model the relationship between earnings management and these variables. Ownership concentration was used as proxy for ownership structure, total assets as a measure firm size, and discretionary accruals for earnings management. Modified Jones Model was used for calculation of discretionary accruals. The results indicate a significant negative relation between leverage and earning management. Hovever, ownership concentration and firm size were not significant. This findings suggest that there is a beneficial consequence of debt because the increased debt might reduce manager’s discretionary spending, and in turn, reduces accrual earnings management.
PERKEMBANGAN DAN TANTANGAN PASAR MODAL INDONESIA FAIZA MUKLIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 1 (2016): Januari - Juni 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i1.25

Abstract

The capital market is one indicator of a country's economic progress. The existence of the Indonesian capital market began the establishment has undergone several ups and downs that can be seen from the JCI indicators fluctuated. It is as a result of globalization and economic integration that lead to the performance of the capital markets is highly dependent on the performance of the national economy, regional, and international. The greater role of local investors are needed to encourage the Indonesian capital market to make it more resistant to a variety of crises and shocks. The population of the Indonesian middle class that has grown relatively large, an opportunity that can be exploited to encourage them to engage inactive invest in capital markets. Meanwhile, some of the challenges in the development of capital markets must also be addressed among others, the limited types of securities traded, the rules for the protection of the rights of investors, the "game" in a stock transaction and is still a lack of public knowledge of the capital markets.
EXAMINING FACTORS INFLUENCING WHISTLEBLOWING INTENTIONS AMONG ACCOUNTING ALUMNI: THE ROLE OF RELIGIOSITY, PERSONAL COST, WRONGDOER STATUS, ETHICAL EDUCATION AND FRAUD SEVERITY Muklis, Faiza; Novius, Andri
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.34171

Abstract

This research aims to empirically prove the influence of religiosity, personal cost, status of wrongdoer, ethics education, seriousness of fraud, and personal cost which are moderated by reporting channel on whistleblowing intention. The study was conducted on accounting alumni of UIN Sultan Syarif Kasim Riau who were already working. The sampling technique uses a purposive sampling method with a sample size of 100 people. Data analysis uses multiple linear regression analysis. Based on the results of data processing, it shows that the variables religiosity, status of wrongdoer, ethics education, level of seriousness of fraud have effect on whistleblowing intention. Meanwhile, the personal cost and personal cost variables, which are moderated by the reporting channel, have no effect on alumni's intention to carry out whistleblowing. This results shows that religiosity and ethics education can act as behavioral controls in making decisions about whistleblowing. Apart from that, the status of wrongdoer and the level of seriousness of fraud indicate an attitude to avoid fraud occurring and the serious impact of fraudulent acts which have the potential to be detrimental to the institution and the state will increase the intention to carry out whistleblowing.
Co-Authors Andri Novius Larbiel Hadi