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All Journal Syarikat : Jurnal Rumpun Ekonomi Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Multidisciplinary Indonesian Center Journal
Riduan Mas’ud
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Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Other

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REMODELING BUSINESS FOR SURVIVABILITY ON CARPET RETAIL STORES IN INDONESIA Maureen Nuradhi; Benazir Fahim; Eric Harianto; Riduan Mas’ud; Denpharanto Agung Krisprimandoyo; Maimunah Johari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6325

Abstract

Covid-19, the novel coronavirus, has brought the entire world to a halt. The virus was first reported by several local health officials in Wuhan, Hubei Province, China in late December 2019 (Zhu, et al., 2020). Although the infection had spread to hundreds of individuals in Wuhan by early January 2020, with roughly 11 million people placed under quarantine, the first diagnosis showed no evidence of such a disastrous impact on public life (Woodward, 2020). As the number of afflicted patients increased over the month, WHO declared the disease as a Public Health Emergency of International Concern (PHEIC) on January 30, 2020 (Harchandani & Shome, 2021). By March 11, 2020, Covid-19 has been declared a pandemic (WHO, 2020). The pandemic’s harmful effects have been delineated in all aspects of life, and have had economic, political, social, and psychological ramifications (Bretas & Alon, 2020); (Ratten, 2020); (Sigala, 2020). Many economists regard the epidemic as a metaphorical “black swan” event, that is, unexpected, the unanticipated occurrence of immense magnitude and severe repercussions that profoundly transform the political and economic landscape (Winston, 2020) (Gregurec, Furjan, & Pupek, 2021), which caused business failures (Kuckertz, et al., 2020); (Amoah, Khan, & Wood, 2021). Following the global situation, Indonesia is also dealing with the same issue, with the Covid-19 pandemic influencing Indonesia’s economic activities and business sectors. The decline in growth trends in 2020 and 2021 in the effects of the Covid-19 pandemic can also be seen in the textile and garment industry sector in Indonesia as quoted from data industry research compiled from the Badan Pusat Statistik (BPS) and Bank Indonesia (BI).
VALUE-BASED REPUTATION: TRANSFORMING ISLAMIC BANKING GOVERNANCE IN REALIZING THE SUSTAINABLE DEVELOPMENT GOALS (SDGs) Abdul Hafith; Baiq El Badriati; Riduan Mas’ud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1547

Abstract

This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Pengaruh Dewan Pengawas Syariah, Likuiditas, Profitabilitas, Dan Leverage Terhadap Agresivitas Pajak (Studi Empiris Pada Bank Umum Syariah Di Indonesia Periode 2021-2023) Jaka Pravita Dona; Riduan Mas’ud; Sanurdi
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 8 No. 2 (2025): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2025.vol8(2).25166

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dewan Pengawas Syariah, likuiditas, profitabilitas, dan Leverage terhadap agresivitas pajak pada Bank Umum Syariah di Indonesia periode 2021–2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Syariah Indonesia (BSI), Bank Muamalat Indonesia, dan Bank Mega Syariah. Pengambilan sampel dilakukan dengan teknik purposive sampling, dan analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak IBM SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa secara simultan keempat variabel independen berpengaruh terhadap agresivitas pajak, namun secara parsial hanya profitabilitas yang memiliki pengaruh signifikan positif terhadap agresivitas pajak dengan nilai signifikansi 0,036 dan koefisien regresi 0,226. Sementara itu, Dewan Pengawas Syariah, likuiditas, dan Leverage tidak berpengaruh signifikan terhadap agresivitas pajak. Temuan ini menegaskan bahwa kinerja keuangan, khususnya profitabilitas, lebih dominan mempengaruhi perilaku agresivitas pajak dibandingkan faktor tata kelola syariah. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam penguatan kebijakan kepatuhan pajak dan efektivitas pengawasan syariah pada sektor perbankan syariah di Indonesia.
Pengaruh Kehalalan Produk, Skema Bonus, dan Kepercayaan terhadap Keputusan Bergabung Sebagai Member Halal Network International (HNI) Di Kota Mataram Firman Akbar; Riduan Mas’ud; Baiq EL Badriati
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 8 No. 2 (2025): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2025.vol8(2).25795

Abstract

Penelitian ini bertujuan menganalisis pengaruh kehalalan produk, skema bonus, dan kepercayaan terhadap keputusan bergabung sebagai Member Halal Network International (HNI) di Kota Mataram. Pendekatan penelitian yang digunakan adalah kuantitatif dengan desain kausal. Sampel berjumlah 100 responden yang dipilih melalui teknik purposive sampling dengan kriteria telah menjadi Member aktif minimal enam bulan. Instrumen penelitian berupa kuesioner skala Likert lima poin. Analisis data meliputi uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, dan uji F pada taraf signifikansi 5%. Hasil penelitian menunjukkan persamaan regresi Y = 8,690 + 0,323X₁ + 0,493X₂ + 0,053X₃ dengan koefisien determinasi (R²) sebesar 0,175. Uji t membuktikan bahwa kehalalan produk berpengaruh signifikan terhadap keputusan bergabung (p = 0,042) dan skema bonus berpengaruh sangat signifikan (p < 0,001). Namun, kepercayaan tidak berpengaruh signifikan secara parsial (p = 0,713). Uji F menunjukkan ketiga variabel secara simultan berpengaruh signifikan (F = 6,783; p < 0,001). Secara kuantitatif, skema bonus merupakan variabel paling dominan. Secara kualitatif, keputusan bergabung dalam MLM Syariah tidak hanya dilandasi pertimbangan religius melalui kehalalan produk, tetapi juga rasionalitas ekonomi melalui skema bonus yang adil dan transparan, sementara kepercayaan lebih berperan sebagai faktor penguat keberlanjutan partisipasi daripada penentu keputusan awal.
Co-Authors Abdul Hafith Baiq El Badriati Benazir Fahim Denpharanto Agung Krisprimandoyo Eric Harianto Firman Akbar Jaka Pravita Dona Maimunah Johari Maureen Nuradhi Sanurdi