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All Journal Iqtishoduna: Jurnal Ekonomi Islam Global Advances in Business Studies International Journal of Trends in Accounting Research
Harkaneri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors Affecting the Level of Understanding of Sharia Accounting among Accounting Students in Riau Province Nisa Hidayati; Harkaneri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.703

Abstract

This study aims to test the hypothesis and produce evidence regarding the factors that influence the understanding of Islamic accounting among accounting and Islamic accounting students at universities in Riau Province. This study uses primary data from questionnaires distributed to accounting and Islamic accounting students at universities in Riau Province. The purposive sampling method was used in this study. The number of students who were sampled in this study was 354 students. The analysis method used to test the hypothesis was SPSS 25. The results of this study indicate that Emotional Intelligence, Teaching Style, and Learning Facilities have a significant positive effect on the understanding of Islamic accounting, but Secondary Education Background does not have a significant effect on the Understanding of Islamic Accounting.
From likes to loyalty: a netnographic study on trust-building in influencer-audience interactions on social media Fabeil, Noor Fzlinda; Usman, Zaiton; Wijaya, Riesanti Edie; Mauliyah, Nur Ika; Harkaneri; Siddiqui, Bushra
Global Advances in Business Studies Vol. 4 No. 1 (2025): Global Advances in Business Studies (GABS)
Publisher : Ifma Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55584/Gabs.004.01.2

Abstract

This study explores the key themes of trust-building in influencer-audience interactions on social media using a netnographic study. Living netnography explores trust-building, not just based on the actual posting in the social media, but through spiritual paradigm, that might construct the reality and values of trust. The analysis draws on three weeks of observational data from Instagram, YouTube, Twitter, and TikTok, focusing on three influencers from different cultural and regional backgrounds. By lurking at the audiences’ comments and emojis on the influencer’s posting, this study provides five clusters of trust-building based on relevant codes emerged from the data. The findings suggest authenticity, emotional engagement, responsiveness, economic inclusivity and religiosity have explained the meaning of trust. By integrating theoretical and practical insights, the study provides a schematic framework for fostering trust in influencer marketing, highlighting the importance of cultural values in digital environment from the non-Western context perspective.
Memahami Konsep Audit melalui Interaksi Auditee-Auditor: Studi Fenomenologi pada Lembaga Amil Zakat dan Kantor Akuntan Publik Irfan, Andi; Mujahidin; Harkaneri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3295

Abstract

This study explores how the meaning of audit is constructed and reframed through the lived experiences of auditor–auditee interactions within faith-based financial institutions. Five key themes emerged: (1) auditing serves to uphold trust between stakeholders and religious accountability; (2) auditors prioritize professional integrity, piety, and social responsibility; (3) audit quality stems from trustworthiness, sincerity, honesty, and courage; (4) auditor satisfaction encompasses both material and spiritual dimensions; and (5) auditing represents service rather than power over others. Adopting a phenomenological approach, this study captures the essence of the interactive processes between auditors and auditees, revealing that audit meaning transcends regulatory accountability to embody moral responsibility, mutual trust, and shared spiritual values. By integrating social interactionism and Islamic ethical perspectives, this research contributes to a broader conceptualization of auditing as a human-centered and spiritually informed practice. The study provides a holistic understanding of audit conceptualization, integrating the professional, ethical, and spiritual dimensions that shape audit practice and philosophy, and offers insights to enhance audit effectiveness and professional development.
Co-Authors Andi Irfan, Andi Fabeil, Noor Fzlinda Mauliyah, Nur Ika Mujahidin Nisa Hidayati Riesanti Edie Wijaya, Riesanti Edie Siddiqui, Bushra Usman, Zaiton