Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Accounting & Finance in Asia Pasific Maqrizi : Journal of Economics and Islamic Economics
Jamaludin Hasan
Institut Agama Islam Negeri Manado
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perilaku Boikot dalam Perspektif Islam serta Implementasinya di Era Kontemporer M. Alfa Riski Mokobombang; Fitria Ayu Lestari Niu; Jamaludin Hasan
Maqrizi: Journal of Economics and Islamic Economics Vol 3 No 2 (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.v3i2.769

Abstract

Penelitian ini bertujuan untuk merinci perilaku sifat boikot dalam perspektif Islam serta menggali penerapannya di era kontemporer dengan menggunakan metode penelitian Library Research. Konsep boikot dalam Islam merujuk pada penolakan terhadap perilaku yang bertentangan dengan prinsip-prinsip syariah Islam yang mengatur kehidupan umat Muslim. Dalam pemahaman agama Islam, perilaku boikot tercermin dalam berbagai konteks seperti muamalah (transaksi), ekonomi, dan interaksi sosial. Perilaku boikot merupakan respons terhadap tindakan atau kegiatan yang dianggap bertentangan dengan ajaran agama Islam serta norma-norma yang diatur baik dalam Alquran maupun undang-undang yang berlaku di suatu negara. Penelitian ini menginvestigasi bagaimana konsep perilaku boikot yang mendasar pada prinsip keagamaan ini dapat diaplikasikan dalam situasi dan kondisi kontemporer. Melalui pendekatan ini, penelitian akan mengeksplorasi relevansi, transformasi, serta implikasi perilaku boikot dalam konteks modern yang melibatkan dinamika sosial, politik, ekonomi, dan hukum yang berlaku di masyarakat masa kini. Penelitian ini berupaya untuk memberikan gambaran yang komprehensif tentang bagaimana nilai-nilai keagamaan dapat berinteraksi dengan tatanan sosial yang terus berubah di era saat ini.
The Influence of Artificial Intelligence on Revenue Performance: Evidence from Platform-Based Illustrators Fitria Ayu Lestari Niu; Shadrina Hadis; Radlyah Hasan Jan; Jamaludin Hasan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4440

Abstract

Artificial Intelligence (AI) has reshaped the competitive landscape of the platform-based creative economy and has implications for the sustainability of digital business actors' income. This study empirically examined the influence of AI development on the income performance of illustrators on platform X (Twitter) from an accounting and financial perspective. This study used an explanatory quantitative approach, involving 385 illustrators from the Artist's Base community, selected using simple random sampling. Data analysis was performed using simple linear regression to identify the relationship between AI-based competitive pressures and illustrator income levels. The results showed that AI had a significant effect on illustrators' income (b = 0.330, p 0.05; R² = 7.4%). These findings indicate that AI serves as a financial risk factor, increasing price pressures, enhancing market transparency, and increasing exposure to revenue volatility. However, its contribution to income variation is relatively limited, so other strategic factors, such as the differentiation of work, digital reputation, and adaptability to the dynamics of the digital creative market, continue to influence illustrators' financial sustainability. This study contributes to the accounting literature by positioning AI as a measurable financial determinant rather than a pure technological innovation.
Co-Authors Fitria Ayu Lestari Niu M. Alfa Riski Mokobombang Radlyah Hasan Jan Shadrina Hadis