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Pengaruh Penerapan Prinsip Keuangan Syariah Dan Pengendalian Internal Terhadap Kinerja Keuangan Pada Lembaga Keuangan Syariah Di Jawa Barat Santi Sartika; Yusuf Tojiri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10794

Abstract

Perkembangan lembaga keuangan syariah yang pesat belum sepenuhnya diikuti oleh peningkatan kualitas kinerja keuangan yang optimal, sehingga diperlukan kajian terhadap faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan prinsip keuangan syariah dan pengendalian internal terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah karyawan pada lembaga keuangan syariah di wilayah Jawa Barat, dengan teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang digunakan sebanyak 80 responden yang memenuhi kriteria penelitian. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa penerapan prinsip keuangan syariah berpengaruh positif terhadap kinerja keuangan. Selain itu, pengendalian internal juga memiliki pengaruh positif terhadap kinerja keuangan. Secara simultan, kedua variabel tersebut mampu meningkatkan kinerja keuangan lembaga keuangan syariah melalui penerapan nilai-nilai syariah yang konsisten serta sistem pengendalian yang efektif. Implikasi dari penelitian ini menunjukkan bahwa lembaga keuangan syariah perlu meningkatkan penerapan prinsip syariah secara substantif serta memperkuat sistem pengendalian internal guna mendukung kinerja keuangan yang berkelanjutan.
Influence of Regenerative Tourism Practices on Tourism Performance at Cangkuang Temple: The Role of Cultural Intelligence and Gastronomic Experience Yusuf Tojiri
Golden Ratio of Social Science and Education Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v6i1.1801

Abstract

Regenerative tourism is increasingly being promoted as a pathway to achieving sustainable and inclusive tourism performance, but its performance outcomes may depend on how visitors interact with local culture and culinary heritage. This study examines whether regenerative tourism practices directly improve tourism performance at Cangkuang Temple and whether this relationship operates through cultural intelligence and culinary experiences as mediating mechanisms and/or is reinforced through their moderating effects. A quantitative design was used with SEM-PLS (SmartPLS) to test the proposed relationships. Data were collected in 2024 from 385 tourists visiting Cangkuang Temple, Garut Regency, Indonesia, using purposive sampling and a 5-point Likert questionnaire. Results indicate that regenerative tourism practices do not significantly affect tourism performance directly, but improve tourism performance indirectly through higher cultural intelligence and enhanced culinary experiences. Furthermore, cultural intelligence strengthens the relationship between regenerative tourism practices and tourism performance, while the moderating effect of gastronomic experiences is not supported. These findings highlight that cultural learning and authentic local culinary encounters are critical levers for transforming regenerative initiatives into better destination performance. Practically, destination managers should integrate cultural interpretation and local gastronomy into regenerative tourism programmes to enhance tourist satisfaction and overall tourism performance. 
Pengaruh Penerapan Prinsip Keuangan Syariah Dan Pengendalian Internal Terhadap Kinerja Keuangan Pada Lembaga Keuangan Syariah Di Jawa Barat Santi Sartika; Yusuf Tojiri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10794

Abstract

Perkembangan lembaga keuangan syariah yang pesat belum sepenuhnya diikuti oleh peningkatan kualitas kinerja keuangan yang optimal, sehingga diperlukan kajian terhadap faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan prinsip keuangan syariah dan pengendalian internal terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah karyawan pada lembaga keuangan syariah di wilayah Jawa Barat, dengan teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang digunakan sebanyak 80 responden yang memenuhi kriteria penelitian. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa penerapan prinsip keuangan syariah berpengaruh positif terhadap kinerja keuangan. Selain itu, pengendalian internal juga memiliki pengaruh positif terhadap kinerja keuangan. Secara simultan, kedua variabel tersebut mampu meningkatkan kinerja keuangan lembaga keuangan syariah melalui penerapan nilai-nilai syariah yang konsisten serta sistem pengendalian yang efektif. Implikasi dari penelitian ini menunjukkan bahwa lembaga keuangan syariah perlu meningkatkan penerapan prinsip syariah secara substantif serta memperkuat sistem pengendalian internal guna mendukung kinerja keuangan yang berkelanjutan.
Consumer Purchase Decisions in Indonesia’s Leather Craft Industry: The Roles of Product Quality, Price Perception, and Brand Trust in an Emerging Market Jajang Sugiat; Yusuf Tojiri; Suca Rusdian
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 3 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i3.011

Abstract

Objective: The leather craft industry in emerging markets faces increasingly intense competition due to the growing variety of product choices, changing consumer preferences, and the expansion of digital sales channels. Consumers no longer consider only product functionality, but also evaluate quality, price fairness, and trust in the brand before making purchase decisions. Therefore, this study is important to understand the factors influencing consumer purchase decisions in leather craft products This study aims to analyze the influence of Product Quality, Price Perception, and Brand Trust on Consumer Purchase Decisions in the leather craft industry in West Java. Methodology: This research employed a quantitative approach with an explanatory research design. The population consisted of consumers in West Java who had purchased or used leather craft products. The sampling technique used was purposive sampling, with a total sample of 160 respondents. The study was conducted in West Java from January to May 2026. Data were collected through a closed-ended questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with the assistance of SmartPLS. Findings: The results show that Product Quality and Brand Trust encourage consumer purchase decisions, while Price Perception indicates that consumers are sensitive to price when the price is perceived as not being proportional to the product benefits. Brand Trust emerges as the most prominent factor in shaping purchase decisions. Conclusion: The implication of this study suggests that leather craft industry players need to maintain product quality, implement value-based pricing, and consistently build brand trust.