Febrianing, Brina
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Pengaruh Good Zakat Governance dan Pengendalian Internal Terhadap Akuntabilitas terhadap Akuntabilitas Laporan Keuangan pada Unit Pengumpul Zakat di Kabupaten Purbalingga Febrianing, Brina
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 2 No 2 (2020): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2020.2.2.8701

Abstract

The aim of this study is to determine effect of Good Zakat Governance and Internal Control on Financial Report Accountability of Zakat Collection Unit in Purbalingga Regency. The population in this study is all zakat management organizations in UPZ form and registered in BAZNAS Purbalingga Regency, this study use simple random sampling, 41 zakat management organizations are taken. The data is analyzed by multiple linear regression analysis techniques. The results of this study indicate that: (1) Good Zakat Governance affects the accountability of financial reports; (2) Internal control does not affect the accountability of financial reports of zakat management organizations in Purbalingga Regency. The implication of this study is the accountability of financial reports on Zakat Collection Unit in Purbalingga Regency can be increased by taking into account several influencing factors such as Good Zakat Governance and internal control, by increasing the ability of human resources by training.
The Influence of Brand Image and Islamic Fashion Style Orientation on the Competitive Advantage of Erigo Brand Products on Muslim Teenagers in Banyumas Regency Febrianing, Brina; Susilowati, Dewi; Ulfah, Permata
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 6 No 1 (2024): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2024.6.1.11620

Abstract

In this modern era, fashion is evolving at a rapid pace, with high-quality and attractive clothing becoming a favorite of many. Indonesian local fashion brands, such as Erigo, are showing significant growth, not only in the domestic market but also internationally. This is evidenced by Erigo's participation in New York Fashion Week, a prestigious fashion event in the world, as well as its marketing strategy that extends to Time Square in New York, USA, signaling significant progress compared to other brands. Erigo, which is in high demand among young people who are searching for identity and following trends, is the focus of this research. In particular, this study took a sample of teenagers in Banyumas Regency, which is known to have a very large number of students and college students, being at the forefront of the Bralingmascakeb region. In the midst of growing fashion trends, Muslim teenagers are also expected to choose clothes that are in accordance with Islamic law. This study aims to examine the effect of brand image and Islamic fashion style orientation on Erigo's competitive advantage. The research method used is associative with a quantitative approach, using primary data from a questionnaire with a sample size of 150 Muslim teenage respondents in Banyumas Regency. Data analysis involves instrument test, classical assumption test, multiple regression analysis, and hypothesis testing. The results show that both brand image and Islamic fashion style orientation have a positive influence on Erigo's competitive advantage.