Garuda - Garba Rujukan Digital

Digitalization of Islamic Banking in Indonesia: Justification and Compliance to Sharia Principles Ichsan, Muchammad; Fitriyanti, Fadia; Setiorini, Kusumaningdiah Retno; Al-Qudah, Adam Ma'abdeh
Jurnal Media Hukum Vol 31, No 2 (2024): December
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v31i2.22485

Technological sophistication is observed to be increasing the necessity for digitalization of Islamic banks in Indonesia to avoid being abandoned by their customers, as conventional banks rapidly advance their digital offerings and set higher expectations for financial services. However, these banks are required to comply with Sharia principles for their products and services. This study was conducted to analyze the justification of digitalization of Islamic banking system and compliance of the digital services implemented to Sharia principles. It employed doctrinal legal study methods. Data were retrieved from literature references and were analysed qualitatively using a conceptual and statutory approach. The results showed several reasons to justify digitalization of Islamic banking system and these include the current demand for digital products and services, the prevalence of the millennial generation, and the legal backing provided for the advancement in Indonesia. These principles mandate that Islamic banks must avoid practices involving maisir (gambling), gharar (obscurity), haram (prohibited activities), riba (usury), and zalim (injustice). This study is novel in its comprehensive analysis of how digitalization can be harmonized with Sharia principles in the Indonesian context, providing a unique legal and practical framework for Islamic banks aiming to modernize their services while maintaining religious compliance.

Analysis of Key Factors on Thrift Shopping Purchase Decisions Ariyani, Asri Dwi; Asyiqin, Nurul; Hidayah, Nila; Suryono, Abi; Layli, Meutia; Marsuking, Marsuking; Setiorini, Kusumaningdiah Retno
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The main focus of this study is to examine the influence of several factors, namely brand image, product quality, fashion lifestyle, and product price, on thrift shopping purchasing decisions. This research aims to assess the impact of brand image, product quality, fashion lifestyle, and product price on thrift shopping purchasing decisions, with a case study of the people in Ponorogo Regency. The research method used is quantitative with a simple random sampling technique. Data were collected through questionnaires distributed to 100 respondents who had made thrift shopping purchases. The results of the study show that brand image does not affect thrift shopping purchasing decisions, while product quality, fashion lifestyle, and product price have a significant impact on thrift shopping purchasing decisions.

Digitalization of Islamic Banking in Indonesia: Justification and Compliance to Sharia Principles Ichsan, Muchammad; Fitriyanti, Fadia; Setiorini, Kusumaningdiah Retno; Al-Qudah, Adam Ma'abdeh
Jurnal Media Hukum Vol. 31 No. 2: December 2024
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v31i2.22485

Technological sophistication is observed to be increasing the necessity for digitalization of Islamic banks in Indonesia to avoid being abandoned by their customers, as conventional banks rapidly advance their digital offerings and set higher expectations for financial services. However, these banks are required to comply with Sharia principles for their products and services. This study was conducted to analyze the justification of digitalization of Islamic banking system and compliance of the digital services implemented to Sharia principles. It employed doctrinal legal study methods. Data were retrieved from literature references and were analysed qualitatively using a conceptual and statutory approach. The results showed several reasons to justify digitalization of Islamic banking system and these include the current demand for digital products and services, the prevalence of the millennial generation, and the legal backing provided for the advancement in Indonesia. These principles mandate that Islamic banks must avoid practices involving maisir (gambling), gharar (obscurity), haram (prohibited activities), riba (usury), and zalim (injustice). This study is novel in its comprehensive analysis of how digitalization can be harmonized with Sharia principles in the Indonesian context, providing a unique legal and practical framework for Islamic banks aiming to modernize their services while maintaining religious compliance.

The Effect of Profitability and Inventory Intensity on Tax Avoidance Abi Suryono; Marsuking; Setiorini, Kusumaningdiah Retno; Nila Hidayah
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.879

This study aims to analyze the effect of Profitability, and Inventory Intensity on Tax Avoidance in Food and Beverage Manufacturing Companies. This study is a quantitative study using secondary data, namely the financial statements of companies in the Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study amounted to 29 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 25. The results of the study indicate that simultaneously profitability and inventory intensity have an effect on tax avoidance. The results of the study indicate that partially profitability have an effect on tax avoidance, while inventory intensity have no effect on tax avoidance.

Customer and competitor orientation on coffee export marketing performance in Central Java: The role of learning organization and entrepreneurial orientation Sulistya, Sulistya; Rohwiyati, Rohwiyati; Setiorini, Kusumaningdiah Retno
Jurnal Manajemen dan Pemasaran Jasa Vol. 18 No. 1 (2025): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v18i1.21019

This research aimed to examine market performance through the two dimensions of customer and competitor orientation. The mediating role of learning organization was examined in the correlation of customer with competitor orientation and coffee export marketing performance in Central Java MSMEs. Furthermore, the moderating role of entrepreneurial orientation was analyzed in the learning organization impact on export marketing performance. The sample consisted of 116 coffee-exporting MSMEs in the Central Java region, Indonesia, selected based on specified criteria. Our data analysis used PLS-SEM (Partial Least Squares–Structural Equation Modeling) to examine the connections between variables. Our findings revealed that 1) customer orientation and learning organization significantly affect export marketing performance, 2) competitor orientation do not significantly affect export marketing performance, 3) Customer and competitor orientation had significant and indirect impact on learning organization and export marketing performance, respectively, and 4) Entrepreneurial orientation moderated the influence of learning organization on export marketing performance.

PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM Ariyani, Asri Dwi; Hidayah, Nila; Munawaroh, Milatul; Setiorini, Kusumaningdiah Retno; Ahmad, Khamdani
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.629

Financial management is still an obstacle in developing MSME business capacity. This is due to the low level of financial literacy possessed by MSME actors as well as an attitude of awareness and responsibility that has not been carried out properly regarding financial management of business income. This research aims to determine the influence of financial literacy, financial attitudes and income on the financial management behavior of MSME players. This type of research is quantitative research. The research respondents were MSME actors in the culinary sector in Bantul Regency. Sampling was carried out using a purposive sampling technique with a sample of 102 respondents obtained in the study. The data used in this research is primary data, namely data from the results of the respondent's questionnaire answers. The analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The research results show that (1) financial literacy has a significant effect on the financial management behavior of MSME actors; (2) financial attitudes do not have a significant effect on the financial management behavior of MSME actors; (3) income has a significant effect on the financial management behavior of MSME actors.

The Effect of Green Accounting, Corporate Social Responsibility on Profitability Marsuking; Abi Suryono; Setiorini, Kusumaningdiah Retno
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.880

This study aims to examine the influence of green accounting, corporate social responsibility (CSR), and profitability, with the research object being manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2024 period. A total of 28 manufacturing companies were selected as samples, with a five-year observation period. The data used in this study are secondary data obtained from company financial reports accessed through the official IDX website at www.idx.co.id. The sampling technique used was purposive sampling, which involves selecting samples based on specific criteria relevant to the research objectives. Data analysis was carried out using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the green accounting variable has a significance value of 0.381, which exceeds the 0.05 threshold, and a t-value of -0.878, which is lower than the t-table value (1.977). This indicates that green accounting does not have a significant effect on company profitability. Additionally, the negative t-value suggests that the relationship between these two variables is not in the same direction. Meanwhile, the CSR variable shows a significance value of 0.033, which is less than 0.05, and a t-value of 2.158, which is greater than the t-table value. These findings indicate that CSR has a significant and positive effect on profitability. The Adjusted R² value of 0.047 or 4.7% indicates that green accounting, CSR collectively explain 4.7% of the variation in profitability as measured by Return on Assets (ROA), while the remaining 95.3% is influenced by other factors not included in this research model.

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