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All Journal Jurnal Ekonomi dan Bisnis Islam IJBE (Integrated Journal of Business and Economics) Iqtishoduna: Jurnal Ekonomi Islam Invest Journal of Sharia & Economic Law Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Bukhori: Kajian Ekonomi dan Keuangan Islam International Journal of Islamic Business and Economics (IJIBEC)
Zakaria, Nor Balkish
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Survey Study on Fraud Prevention Disclosure Measurement at State Islamic Universities in Indonesia Wulandari, Sri; Irfan, Andi; Zakaria, Nor Balkish; Mujahidin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2305

Abstract

This study aims to research the extent of information prevention fraud disclosed at PTKIN throughout Indonesia through a theory agency. Types of research This study is quantitative descriptive with descriptive statistical methods and tests of Kruskal Wallis. Amount of the sample in the study This is 34 PTKINs, categorized as "very good/good "PTKINs. The collection of this data uses the existing information on the PTKIN website. Research data This was analyzed using the SPSS V.23 program. Results study. This shows that based on an analysis of content information prevention fraud revealed on the website, each PTKIN uses the Fraud Prevention Disclosure Index (FPDI), which found that PTKIN in Indonesia, on average, reveals 79 items out of 100 FPDI items. Overall, the level of disclosure for PTKIN in Indonesia is sufficient. PTKIN in Indonesia is already Very strong in Index Disclosure Prevention Fraud, including integrity, rules, internal audit, core values, scholarship, maintenance awareness, procedures, response research, and prevention strategies fraud.
EXPLORING TAX AVOIDANCE MECHANISMS : FINANCIAL FACTORS AND FIRM VALUE IN INDONESIA'S FINANCIAL SECTOR Putri, Vidiyanna Rizal; Zakaria, Nor Balkish; Nelmida; Tidespania Tubarat, Chara Pratami; Mohamed Izwan, Iylia Dayana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22301

Abstract

The relationship between financial factors and tax avoidance has become an increasingly important topic in corporate finance and taxation. This study examines the impact of financial derivatives, debt shifting, and transfer pricing on tax avoidance, with firm value as a moderating variable. The research focuses on conventional banks and non-bank financial institutions listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling method, 69 companies were selected, excluding Islamic banks, regional development banks, and Islamic financial institutions. The sample includes only firms that did not experience losses during the research period, as tax obligations do not apply to loss-making businesses.Employing EViews 9 for data analysis, the findings indicate that debt shifting negatively affects tax avoidance, while financial derivatives show no significant effect. In contrast, transfer pricing positively influences tax avoidance. However, firm value does not significantly moderate the relationships between tax avoidance and debt shifting or financial derivatives. Firm value, however, does moderate the relationship between transfer pricing and tax avoidance. Among the control variables, debt shifting negatively affects tax avoidance, maturity positively influences tax avoidance, and company growth has no significant effect. These findings provide insights into the financial strategies affecting tax avoidance in Indonesia’s financial sector, contributing to the broader discussion on corporate tax planning and regulatory implications.
Listener Loyalty to B'due Radio: Impact of Broadcast Quality and Brand Image Juhari, Juhari; Masri, Desi; Zufriady, Zufriady; Zakaria, Nor Balkish
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1077

Abstract

Radio as an important medium for delivering information and entertainment is facing increasingly intense competition in the media industry. This study aims to examine the direct influence of broadcast quality and brand image on listener loyalty to B'Due Radio, with listener satisfaction acting as a mediating variable. This study uses a quantitative approach with a survey method, distributing questionnaires to 90 B'Due Radio listeners, including teenagers, BKKBN activity group members, FP cadres, field officers, and employees. The data were analyzed through Structural Equation Modelling (SEM) using the Smart PLS-3 software. The results indicate that both broadcast quality and brand image directly affect listener satisfaction, which in turn is associated with greater listener loyalty. Additionally, listener satisfaction mediates the relationship between broadcast quality, brand image, and listener loyalty. The study faces several limitations, such as a small sample size and difficulties in generalizing the results to a wider population. Nonetheless, these findings offer valuable insights into the factors that drive listener loyalty in radio. The results of this study can serve as recommendations for B'Due Radio to enhance broadcast quality, strengthen brand image, and improve listener satisfaction to bolster listener loyalty.  
QUO VADIS OF INDONESIAN ISLAMIC BANKING: A DELPHI STUDY Ubaidi, Abdillah; Mawardi, Imron; Rosyidi, Luthfi; Zakaria, Nor Balkish
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 1 (2025): JANUARY - JUNE 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i1.66578

Abstract

This paper aims to determine what factors make Islamic banks in Indonesia have a low market share and what factors will drive Islamic banking to achieve a sustainable competitive advantage. The Delphi approach is used to gather experts' opinions in the Islamic banking field. There are 15 experts involved in three rounds, all representing the stakeholders of the Islamic banking industry in Indonesia, namely academics, government, regulators, community and practitioners. The Delphi panel consensus of the five categories of Islamic banking stakeholders revealed that what causes the Islamic banking market to be low is the implementation of the market share trap and the low assets of Islamic banks as problems to be solved. As for the Islamic finance hub, Islamic values and stakeholder relations as a component system of Islamic banking can gain a sustainable competitive advantage. This study contributes empirically to increasing the market share of Islamic banks and achieving a sustainable competitive advantage of Islamic banking in a dual-banking system. The study will broaden knowledge and provide insight into the sharia economic ecosystem for policymakers, operators, regulators and practitioners of the Islamic banking sector in Indonesia regarding stakeholder perspectives, which can be part of the solution for development in the banking industry. This contribution is an integral part of the roadmap for developing Indonesian banking.
Sharia Technopreneurship: MSME Growth And Gen Z Income In Palembang's Digital Era Pratama, Chici Rima Putri; Zakaria, Nor Balkish; Junaidi, Heri; Riski, Oki Sania; Pratiwi, Anggun Widya; Astaman, Ananda Putra
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i1.10169

Abstract

This study aims to analyze the impact of the Sharia Technopreneurship Revolution on MSME (Micro, Small, and Medium Enterprises) growth and income generation among Generation Z in the digital era in Palembang. In the face of rapid technological advancement, Sharia technopreneurship is emerging as a crucial business model that integrates technological innovation with Sharia compliance, thereby fostering sustainable economic growth. Generation Z, characterized by their digital proficiency, plays a vital role in leveraging technology to create new economic opportunities while adhering to Islamic business ethics. A mixed-method research approach is employed, combining quantitative surveys and qualitative interviews. The sample consists of 75 MSME owners and operators selected using the Slovin formula, ensuring representative data collection. Quantitative analysis utilizes multiple regression to assess the impact of technopreneurship on MSME growth and income, while qualitative insights provide a deeper understanding of business adaptation to digitalization. Findings indicate that MSME entrepreneurs in Palembang apply Sharia principles, leading to increased consumer trust and business sustainability. Moreover, the adoption of digital platforms significantly enhances their revenue streams. This study contributes to academic discourse on Islamic entrepreneurship and offers policy recommendations for MSME development.
Moral Singularity, Consciousness, and Artificial Intelligence in The Algorithmic Age of Islamic Economics, Finance, Society, and Science Choudhury, Masudul Alam; Hoque, Muhammad Nazmul; Zakaria, Nor Balkish; Erum, Naila
Invest Journal of Sharia & Economic Law Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v5i1.10223

Abstract

This paper analytically argues that received scientific doctrine and Islamic scholarship, by being methodologically independent of the principle of pairing the moral and material essence of events, have left a significant gap in understanding reality. Such a gap is referred to as exogenously independent, that is, as existing merely as a moral singularity in the methodological worldview of knowledge that otherwise pervades “everything.’ This latter essence pronounces the central role of Tawhid as the pervasiveness of the conscious continuum. The pervasive nature of the conscious continuum in Tawhidi unity of knowledge brings out the analytical power to explain the core of the socio-scientific methodology of pairing (complementarities). This study derives a logical formal model of the interrelations between the centerpiece of the unity of knowledge, consciousness, configuration of epistemic moral-materiality, and socio-scientific intellection in the post-modern algorithmic age. For example, this vastness is inherent in the new epistemic configuration of the AI regime of the algorithmic age. Such an intellectual vista of divinely induced formal inherences in the order of reality is pointed out in this paper as pertaining to the new episteme of socio-scientific moral-materiality holism. A comparative methodological approach was used. The emergent subtle areas of discourse form the originality of the paper, its focus, and its theme.
A Halal Characteristic of Behavioral Intention and Its Implication to the Purchase Nasution, Siti Wardah Pratidina; Sa'diah, Kamilah; Zakaria, Nor Balkish; Liswandi, Liswandi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.5157

Abstract

Purpose: This study proposes to examine and prove empirically about influence of Halal Characteristic consist of Halal Awareness and Halal Logo on the Behavioral Intention of Halal Food Product. Methodology/Approach: The research period taken throughout 2024 until the end of the year has the potential to be biased when obtaining information from respondents. Moreover, the extent of the study is consumers in Medan City, Indonesia. Sampling criteria use a purposive technique. Results/Findings: The halal characteristic from awareness and logo have a positive and insignificant influence on Behavioral Intention and Purchase Intention of Halal Food. Behavioral Intention has a positive and significant influence on the Behavioral Intention and Purchase Intention of Halal Food in Medan City, Indonesia. Conclusions: Halal awareness and logos have no significant effect, while behavioral intention strongly drives purchase intention. Broader scope and added variables are recommended for future research. Limitations: The study period taken throughout 2024 until the end of the year has the potential to be biased when obtaining information from respondents. In addition, the scope of this study is limited to only consumers in Medan City, Indonesia. Contribution: This study is expected to be beneficial for consumers who want to take an attitude, desire, or intention to buy halal food. Then, an entrepreneur can use this as information in evaluating their business strategies.
Co-Authors Andi Irfan, Andi Astaman, Ananda Putra Erum, Naila Heri Junaidi Hoque, Muhammad Nazmul Imron Mawardi Juhari Juhari, Juhari Liswandi, Liswandi Masri, Desi Masudul Alam Choudhury Mohamed Izwan, Iylia Dayana Mujahidin Nasution, Siti Wardah Pratidina Nelmida Oki Sania Riski Pratama, Chici Rima Putri Pratiwi, Anggun Widya Putri, Vidiyanna Rizal Rosyidi, Luthfi Sa'diah, Kamilah Sri Wulandari Tidespania Tubarat, Chara Pratami Ubaidi, Ubaidi Zufriady, Zufriady