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All Journal 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

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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.
Co-Authors Fabeil, Noor Fzlinda Mauliyah, Nur Ika Nisa Hidayati Riesanti Edie Wijaya, Riesanti Edie Siddiqui, Bushra Usman, Zaiton