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All Journal The Es Accounting and Finance Jurnal Ekonomi Syariah dan Akuntasi
M Adhitya Wardhana
Universitas Muhammadiyah Kudus
Economics, Econometrics & Finance

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PENGARUH PENERAPAN ETIKA BISNIS TERHADAP KEPUASAN ANGGOTA BMT DI KECAMATAN PUCAKWANGI Tuti' Nadhifah; M Adhitya Wardhana
Jurnal Ekonomi Syariah dan Akuntansi Vol 4, No 1 (2023): JURNAL EKONOMI SYARIAH DAN AKUNTANSI
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/jeisa.v4i1.1974

Abstract

 AbstractBusiness ethics is a knowledge of norms in managing business and morality that apply universally, economically and socially. In the business world, the science of ethics is a very important element, because knowledge covers various aspects, including aspects of the individual, company and society. This research was conducted with the aim of knowing the effect of applying business ethics on the satisfaction of BMT members in Pucakwangi District. The data collection method used in this research is the type of research is field research. In this study, researchers used a descriptive qualitative research approach. Data collection techniques that will be used by researchers in research using interview techniques (interviews), observation, and documentation of BMT members in Pucalwangi District. The results of this study indicate that service quality has a significant influence on the decision making of members or customers in using BMT financial services in Pucakwangi District. In addition to service quality, Islamic business ethics also has a significant influence on the decisions of members or customers in using BMT Pucakwangi District financial services. This is because service quality and business ethics are one of the dominant variables in Member or Customer decisions in choosing BMT financial services in Pucakwangi District. Keywords: Business Ethics, Satisfaction, BMT. 
Does Sharia Audit Quality Strengthen Maqasid-Based Performance in Indonesian Islamic Banks? Mutia Pamikatsih; M Adhitya Wardhana; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Fadilla Muhammad Mahdi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1157

Abstract

This study investigates the influence of Sharia audit quality on Maqasid-based performance in Indonesian Sharia banks from the perspective of customers. The study adopts a quantitative explanatory research design using primary data collected from 100 customers of Indonesian Sharia banks through a structured questionnaire based on a five-point Likert scale. Purposive sampling was employed to select respondents who had sufficient experience using Islamic banking services. Data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, simple linear regression analysis, coefficient of determination (R²), and hypothesis testing using the t-test. The findings indicate that all measurement items are valid and reliable, with Cronbach's Alpha values of 0.889 for Sharia audit quality and 0.901 for Maqasid-based performance. The regression analysis reveals that Sharia audit quality has a positive and statistically significant effect on Maqasid-based performance (β = 0.713; t = 10.488; p < 0.001). Furthermore, the coefficient of determination (R² = 0.528) indicates that Sharia audit quality explains 52.8% of the variation in Maqasid-based performance. These findings suggest that competent, independent, and effective Sharia auditing enhances transparency, accountability, ethical governance, and compliance with Islamic principles, thereby strengthening the achievement of Maqasid al-Shariah within Indonesian Islamic banking institutions. This study contributes to the Islamic banking literature by providing empirical evidence that strengthening Sharia audit practices is essential for improving governance quality and reinforcing customer confidence in achieving Maqasid-oriented organizational performance.
Co-Authors Eko Sudarmanto Fadilla Muhammad Mahdi Mutia Pamikatsih Nadhifah, Tuti Nashirotun Nisa Nurharjanti Toto Sugihyanto