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Adopsi Ekonomi Sirkular: Peran Mediasi Sikap dalam Model TPB (Theory of Planned Behavior) Asgar, Asgar; Razak, Syaparuddin; Hidayati Darwis, Rahma
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i1.2281

This study aims to enrich the understanding of circular economy adoption in rural areas using the Theory of Planned Behavior (TPB) as the foundational framework. Through the developed conceptual model, the study explores the mediating role of community attitudes towards circular economy adoption, by expanding attitude variables involving the dimension of caring for maslahah as an aspect of Islamic economics, beliefs, and knowledge. By collecting data from 200 respondents using Simple Random Sampling in the Barebbo District of Bone Regency, the analysis results using Partial Least-Structural Equation Modeling (PLS-SEM). This research reveals that beliefs and knowledge play a central role in shaping individual attitudes towards circular economy adoption in accordance with the principles of Islamic economics. The lack of attitude mediation effects between caring for maslahah as an aspect of Islamic economics, beliefs, knowledge related to circular economy adoption indicates that awareness of the benefits of such practices has not fully driven sustainable economic behavior. This study highlights that knowledge is the strongest force, motivating changes in economic, social, and environmental behavior with positive impacts across dimensions. The study provides a pioneering contribution to the literature, opening insights into the complex interaction between community attitudes and circular economic behavior in rural areas.

Analysis of Pentagon Fraud Determinants in Detecting Fraudulent Financial Statements of Banking Sector Companies Listed on the Indonesian Stock Exchange Hasbi, Hasbi; Lala, Andi Ajeng Tenri; Asgar, Asgar
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i2.1207

Fraudulent financial statements refer to intentional negligence or errors in the preparation of financial statements, where the presentation of these statements deviates from established accounting principles. One of the theories that explain the occurrence of fraud is the Fraud Pentagon Theory. This study aims to analyze the impact of financial targets, financial stability, external pressure, ineffective monitoring, industry nature, and auditor changes on fraudulent financial statements, both partially and simultaneously. The data used in this study is secondary data, and the sampling method applied is purposive sampling. The subject of this research consists of financial information from banking sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. A total of 10 banking companies over 5 years resulted in 50 samples. The analysis techniques employed include quantitative analysis, specifically descriptive analysis, static panel data analysis, model selection, and hypothesis testing, using Eviews 10 and 12 software. The study's findings indicate that the variables of Financial Targets, Financial Stability, Ineffective Monitoring, and Nature of Industry do not significantly affect fraudulent financial statements. Conversely, the variables of External Pressure and Changes in Auditors have a positive impact on fraudulent financial statements. Simultaneously, all six independent variables collectively influence fraudulent financial statements. Consequently, alternative solutions are needed to address fraud, such as the implementation of stricter policies related to auditing and financial transparency. These measures can help minimize external pressures that encourage fraud, while the effective implementation of sustainable development goals can play a role in preventing fraud.

Analysis of Public Behavior In Investing In Sharia Digitally Through Financial Technology Services Using UTAUT Modification Asgar, Asgar; Hasbi; Masdathul Ihzani; Nur Rahmi
Jurnal Al-Istishna Vol. 2 No. 01 (2025): Jurnal Al-Istishna
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jai.v2i01.281

Sharia investment is increasingly being looked at by people from various circles in Indonesia. This study aims to analyze public behavior in sharia investing through financial technology (fintech) services using a modification of the unified theory of acceptance and use of the technology (UTAUT). This UTAUT theory was chosen because it is a mature theory and has been empirically tested with a strong enough ability to predict the acceptance and use of a technology. This study used quantitative methods. Data collection using questionnaires conducted online through google form. Analysis with Structural Equation Modeling Partial Least Square (SEM-PLS) using the SmartPLS 4 application with a sample of 100 respondents spread across several districts in South Sulawesi. The measurement model uses the outer model and inner model through validity tests and reliability tests as well as structural model measurements in hypothesis tests using prediction models. The results showed that the behavior intention to invest in sharia digitally through fintech services was significantly influenced by sharia decisions, performance expectancy and effort expectancy, and fintech usage adoption was significantly influenced by sharia decisions. However, social influence, facilitating condition on behavior intention and facilitating condition, behavior intention on fintech adoption usage did not have a significant effect

Analisis Pengalaman Mahasiswa dalam Menggunakan TikTok sebagai Media Pembelajaran Asgar, Asgar; Idris, Apdul Hanan; Octaviani, Rini; Habesia, Habesia; Rillan, Yasset
Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Vol. 5 No. 2 (2025): Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI), 2025 (2)
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/jppi.v5i2.1080

Penggunaan media sosial TikTok semakin berkembang sebagai sarana pembelajaran di kalangan mahasiswa. Penelitian ini bertujuan untuk mengeksplorasi efektivitas TikTok dalam meningkatkan interaksi antara dosen dan mahasiswa serta memperkaya pengalaman belajar Metode yang digunakan dalam penelitian ini adalah survei deskriptif dengan melibatkan 100 responden. Pengumpulan data dilakukan melalui kuesioner berbasis Google Form yang berisi pertanyaan tertutup dengan skala Likert. Analisis data dilakukan secara deskriptif menggunakan persentase dan rata-rata melalui fitur statistik Google Form, kemudian diproses lebih lanjut menggunakan Microsoft Excel untuk keperluan visualisasi. Dari temuan ini, dapat disimpulkan bahwa mahasiswa mengalami peningkatan motivasi belajar melalui TikTok, terutama karena sifatnya yang interaktif dan mudah diakses. Namun, tantangan seperti distraksi dan validitas informasi tetap menjadi aspek yang perlu diperhatikan. Simpulan penelitian ini menunjukkan bahwa mahasiswa memiliki pengalaman yang beragam dalam menggunakan TikTok sebagai media pembelajaran. Sebagian besar mahasiswa merasa bahwa TikTok membantu meningkatkan pemahaman mereka terhadap materi karena sifatnya yang interaktif, mudah diakses, dan menyajikan informasi secara ringkas. Namun, beberapa tantangan juga ditemukan, seperti distraksi akibat konten non-edukatif dan kesulitan dalam menilai validitas informasi. Dengan strategi yang tepat, TikTok berpotensi menjadi media pembelajaran yang inovatif di perguruan tinggi, terutama untuk mendukung pembelajaran yang lebih fleksibel dan menarik.

Adopsi Ekonomi Sirkular: Peran Mediasi Sikap dalam Model TPB (Theory of Planned Behavior) Asgar, Asgar; Razak, Syaparuddin; Hidayati Darwis, Rahma
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i1.2281

This study aims to enrich the understanding of circular economy adoption in rural areas using the Theory of Planned Behavior (TPB) as the foundational framework. Through the developed conceptual model, the study explores the mediating role of community attitudes towards circular economy adoption, by expanding attitude variables involving the dimension of caring for maslahah as an aspect of Islamic economics, beliefs, and knowledge. By collecting data from 200 respondents using Simple Random Sampling in the Barebbo District of Bone Regency, the analysis results using Partial Least-Structural Equation Modeling (PLS-SEM). This research reveals that beliefs and knowledge play a central role in shaping individual attitudes towards circular economy adoption in accordance with the principles of Islamic economics. The lack of attitude mediation effects between caring for maslahah as an aspect of Islamic economics, beliefs, knowledge related to circular economy adoption indicates that awareness of the benefits of such practices has not fully driven sustainable economic behavior. This study highlights that knowledge is the strongest force, motivating changes in economic, social, and environmental behavior with positive impacts across dimensions. The study provides a pioneering contribution to the literature, opening insights into the complex interaction between community attitudes and circular economic behavior in rural areas.

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