Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Indonesian Journal of Halal Research Aktiva: Journal Of Accountancy and Management
Khoirunisa, Kharisa Rachmi
Unknown Affiliation
Religion Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era Puspita, Nindy Akbar Lintang; Pambekti, Galuh Tri; Khoirunisa, Kharisa Rachmi
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2204

Abstract

Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic.Design / methodology / approach: A quantitative method with a comparative descriptive approach.Research Findings: There are different levels of accuracy that prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress tourism industries during the COVID-19 pandemic.Contribution / Originality / Novelty: It can practically assist company management in understanding financial distress analysis and help investors, both individual and institutional investors, to see the potential for company bankruptcy as a consideration in investing. Tujuan Penelitian: Untuk mengetahui apakah terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski, dan Springate dalam menganalisis financial distress pada industri pariwisata halal pada masa pandemi COVID-19.Desain / metodologi / pendekatan: Metode kuantitatif dengan pendekatan deskriptif komparatif.Temuan Penelitian: terdapat perbedaan tingkat akurasi membuktikan bahwa terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski dan Springate dalam menganalisis industri pariwisata financial distress pada masa pandemi COVID-19.Kontribusi / Orisinalitas / Kebaruan: Secara praktis dapat membantu manajemen perusahaan dalam memahami analisis kesulitan keuangan dan membantu investor, baik investor individu maupun institusi, untuk melihat potensi kebangkrutan perusahaan sebagai pertimbangan dalam berinvestasi.
Necessary and Sufficient Conditions for Purchasing Halal Skincare: Extending the Theory of Planned Behavior Khoirunnisa, Annes Nisrina; Ohgata, Satomi; Khoirunisa, Kharisa Rachmi; Pambekti, Galuh Tri; Yusfiarto, Rizaldi
Indonesian Journal of Halal Research Vol. 7 No. 1 (2025): February
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v7i1.39556

Abstract

This study aims to comprehensively analyze the factors influencing the purchasing intentions and attitudes of Indonesian Muslim youth toward halal skincare products. Utilizing the Theory of Planned Behavior (TPB), it integrates both external and internal components, including halal certification, halal literacy, and religiosity. Data were gathered from 233 Muslim adolescents, and the proposed model was evaluated using partial least squares structural equation modeling (PLS-SEM) to analyze net effect factors, followed by necessary condition analysis (NCA) to identify critical components. The outer loading values of PLS-SEM range from 0.736 to 0.945, indicating that the indicators used have a strong and reliable contribution to the constructs they represent. The research results indicate that the net effect analysis demonstrates that the dimensions of TPB and halal literacy significantly influence the purchase intention of halal skincare products. The NCA results indicate that Attitude (9.4%) and Perceived Behavioral Control (65.3%) play a crucial role in influencing consumers' purchase decisions for halal skincare products, with PBC being the most significant determinant. Halal Certification (16.5%-25.6%) serves as a key prerequisite for fostering a positive attitude, while Subjective Norms (5.8%-45.5%) become more influential once a fully established positive attitude is achieved.
Co-Authors Galuh Tri Pambekti Khoirunnisa, Annes Nisrina Ohgata, Satomi Puspita, Nindy Akbar Lintang Yusfiarto, Rizaldi