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Rico Nur Ilham
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admin@radjapublika.com
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+6281263081010
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admin@radjapublika.com
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam Kecamatan Banda Sakti Kota Lhokseumawe, Aceh, Indonesia
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Kota lhokseumawe,
Aceh
INDONESIA
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Articles 41 Documents
Search results for , issue "Vol. 1 No. 2 (2021): December" : 41 Documents clear
THE EFFECT OF RELIGIOSITY ON CUSTOMER DECISIONS IN CHOOSING ISLAMIC BANKS WITH ATTITUDES AND TRUST AS INTERVENING VARIABLES IN LHOKSEUMAWE CITY Puteh, Anwar; Sukiman, Sukiman; Yafiz, Muhammad
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.361

Abstract

The religious phenomenon of the study is fascinating to study and is associated with the concept of community behavior as consumers of a sharia-based product. Research on Studies that include the relationship between religious behavior and consumer behavior in decision-making on a product is microscale, so it attracts the interest of researchers. Religisutias is a state of understanding, obedience, a person believing in a religion embodied in the experience of values, and action under the teachings of faith in taking a favorable decision. The role of religiosity with customer attitudes and trust and its relevance to customer decisions in choosing a sharia bank. This study aims to analyze the relationship of religiosity to customer decisions in selecting a sharia bank, either directly or mediated by the variables of attitudes and trust. The conducted research n Lhokseumawe City. The collected data through a questionnaire distributed to 200 respondents. The data is processed by Path Analysis using the SEM program. The results prove that direct testing is obtained that (a) religiosity has a positive and significant effect on the attitudes of Islamic bank customers, and (b) has a positive effect on the trust of Islamic bank customers. (c) Influencing customers in choosing Islamic banks. (d) Attitudes influence customer decisions (e) trust affects the customer's decision in choosing an Islamic bank. Indirect testing (path) shows (f) religiosity also influences customer decisions in choosing Islamic banks through attitude as an intervening variable. (g) Influence on customer decisions in determining Islamic banks through trust as an intervening variable. The results strengthened Kinsmen's behavioral theory and previous empirical findings that religiosity is an essential predictor of consumer behavior, especially decision-making. A person's attitudes and trusts based on religious values that he trusts are predictors that direct his behavior to purchase a product. The benefits of this study can recommend that Islamic banking needs to provide services and provide superior products. Improving service quality such as contracts under sharia will affect customer attitudes and behavior and are expected to maintain customer consistency to be loyal in using sharia bank services. attitudes and trusts based on religious values that he trusts are predictors that direct his behavior to purchase a product. The benefits of this study can recommend that Islamic banking needs to provide services and provide superior products. Improving service quality such as contracts under sharia will affect customer attitudes and behavior and are expected to maintain customer consistency to be loyal in using sharia bank services. attitudes and trusts based on religious values that he trusts are predictors that direct his behavior to purchase a product. The benefits of this study can recommend that Islamic banking needs to provide services and provide superior products. Improving service quality such as contracts under sharia will affect customer attitudes and behavior and are expected to maintain customer consistency to be loyal in using sharia bank services.
THE INFLUENCE OF MOTIVATION AND COMPENSATION AND SATISFACTIONWORK ON EMPLOYEE PERFORMANCE AT BRANCH RANKING GUIDANCEBUILDING PURBA DELI SERDANG Hendri Mayanta Tarigan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.748

Abstract

This study aims to determine the effect of motivation and compensation and job satisfaction on employee performance. This research is a type of quantitative research. The population in this study amounted to 15 employees and the sample numbered 15 respondents who were taken using a saturated sampling technique. This research was conducted at the Ranking Tutoring of the Bangun Purba Branch, Deli Serdang, using secondary data obtained through distributing questionnaires. The data analysis technique used in this study is multiple linear regression and is operated through SPSS 21.0. The results of this study indicate that motivation as well as compensation and job satisfaction affect employee performance. While motivation as well as compensation and job satisfaction simultaneously influence employee performance.
HOW DOES POVERTY AFFECT MIGRATION PATTERNS, AND HOW CAN POLICYMAKERS ADDRESS POVERTY-RELATED MIGRATION ISSUES IN WAYS THAT ARE EQUITABLE AND EFFECTIVE Irshad Ahmad Reshi; Dr M Rajeswari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.761

Abstract

Poverty and migration are two intertwined concepts that have significant implications for both developed and developing countries. The phenomenon of migration is often seen as a consequence of poverty, as individuals and families seek better economic opportunities and living conditions elsewhere. This research article aims to examine how poverty affects migration patterns and how policymakers can address poverty-related migration issues in ways that are equitable and effective. The study will draw on existing literature and empirical evidence to highlight the complex relationship between poverty and migration, and the policy implications of this relationship.
WOMEN IN MEDIEVAL INDIA Venkatesh .R; Mr.M.Gopi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.763

Abstract

This research paper aims to explore the lives and status of women in medieval India. The paper discusses the social, economic, and political conditions of women during the period, including their access to education, property rights, and participation in public life. The study draws upon a range of primary and secondary sources, including historical documents, literary works, and archaeological findings, to present a comprehensive understanding of the status of women in medieval India. The paper concludes by discussing the changes that occurred in the status of women over time and the factors that influenced these changes.
THE INFLUENCE OF INFLATION, GOVERNMENT SPENDING AND UNEMPLOYMENT RATE ON ECONOMIC GROWTH IN INDONESIA, 2001-2021(PUBLIC SECTOR CASE STUDY) Reza Juanda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.774

Abstract

This study aims to examine the effect of inflation, government spending, and the unemployment rate on economic growth in Indonesia. The data used in this research is secondary data. The population in this study was 34 provinces using a saturated sample technique. The data analysis method in this study uses multiple linear regression analysis with panel data. The results showed that partial inflation and government spending had a positive and significant effect on economic growth in Indonesia, while the unemployment rate had a negative and significant effect on economic growth in Indonesia. Simultaneously inflation, government spending, and the unemployment rate had a positive and significant effect on economic growth in Indonesia.
DOES YOUNG MUSLIMAH RELIGIOSITY REALLY SERVE A MODERATOR BETWEEN LIFESTYLE, MOTIVATION, AND PURCHASE DECISION? Bachri, Naufal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.786

Abstract

This research examined the influence of lifestyle and consumer motivation on purchase decision for halal skincare products and to know whether the young Muslimah religiosity moderated the lifestyle and consumer motivation effects on purchase decision or not. This study used primary data taken by distributing questionnaires to 305 respondents and by using a purposive sampling technique. The method of data analysis was Moderated Regression Analysis. The results indicated that the lifestyle and consumer motivation significantly influenced purchase decision for halal skincare products and the young Muslimah religiosity could moderate the effect of lifestyle and consumer motivation on purchase decision. This research can be meaningful for universities to develop curricula for marketing management, lecturers to develop teaching materials, students as references, and skincare companies to improve policies to increase customer satisfaction and expand the market. The purchase decision model for halal skincare products with young Muslimah religiosity as a moderator has been presented comprehensively and completely.
ANALYSIS OF MURABAHAH FINANCING MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS ACCORDING TO PSAK 102: STUDY OF SHARIA ACCOUNTING PRACTICES Nursyidah; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.791

Abstract

Islamic banks provide a financial solution for individuals who have surplus funds and wish to channel them towards those who require funding. One way in which banks can distribute funds to the community is through the sale and purchase of goods based on sharia principles, such as murabaha, salam and istishna. At PT Bank Aceh Syariah, murabahah financing is popular among customers, which adheres to the sharia principles as per the DSN-MUI Fatwa No. 4/DSN-MUI/IV/2000, while the accounting standards used are PSAK No. 102 and PAPSI 2013 for Islamic Banking Accounting Guidelines. The aim of this study is to examine the application of sharia accounting practices at PT Bank Aceh Syariah by analyzing the suitability of murabahah financing in accordance with the guidelines set out in the DSN-MUI Fatwa, PSAK No. 102, and PAPSI 2013. This research uses a qualitative approach to analyze the implementation of murabahah accounting at PT Bank Aceh Syariah, using both fieldwork and library research.The study findings reveal that the implementation of murabahah financing at PT Bank Aceh Syariah is in compliance with sharia principles, as per the DSN-MUI Fatwa, and accounting standards, as per PSAK No. 102 and PAPSI 2013, in terms of recognition, measurement, presentation, and disclosure. However, PT Bank Aceh Syariah does not impose any penalty on customers who experience delays or arrears in repayment. This policy is based on a decision by the Sharia Supervisory Board (DPS) of PT Bank Aceh Syariah, which states that penalties are not allowed in the bank's operations.
OPTIMIZATION OF INTELLECTUAL CAPITAL AND ISLAMI CITY PERFORMANCE INDEX IN ISLAMIC COMMERCIAL BANKS IN INDONESIA Abdul Halim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.808

Abstract

This study aims to examine the effect of intellectual capital and Islamicity performance index on the profitability of Islamic Commercial Banks in Indonesia. The object of this research is Islamic Commercial Banks in Indonesia that are registered with the OJK during the 2018-2020 period. The data used in this study is panel data for 3 years. The population of this study is Islamic Commercial Banks in Indonesia, and the number of samples taken is 9 Islamic banks selected using purposive sampling technique. Intellectual capital and Islamicity performance index are proxied by profit sharing ratio (PSR) as independent variables, while profitability is proxied by Return On Assets (ROA) as the dependent variable. The analytical method used is panel data linear regression with the Fixed Effect Model (FEM) method. The results show that simultaneously, intellectual capital and the Islamicity performance index affect profitability. Partially, intellectual capital has a positive and significant effect on profitability, while the Islamicity performance index has a positive but not significant effect on profitability. Based on the test results of the coefficient of determination, the Adjust R Square value is 87.7%, indicating that intellectual capital and the Islamicity performance index are able to explain 87.7% of the variation in profitability of Islamic Commercial Banks in Indonesia. This research has important implications in exploring the factors that influence the profitability of Islamic Commercial Banks in Indonesia. The research results can be used as a reference for bank management in optimizing intellectual capital and Islamicity performance index to increase profitability. However, this research also has limitations, such as the limited number of samples and the limited research time period, so that further research can be conducted to dig deeper into the relationship between intellectual capital, Islamic performance index, and profitability of Islamic Commercial Banks in Indonesia.
ANALYSIS OF AUDIT DELAY DETERMINANTS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Zufrizal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.814

Abstract

This research analyzes the determinants of audit delay in technology companies listed on the Indonesia Stock Exchange for the period 2016-2020. The study aims to identify the factors that contribute to audit delay and to provide insights for companies, auditors, and regulators in improving the efficiency of the audit process. The data used in this study were obtained from the financial statements and annual reports of 27 technology companies listed on the Indonesia Stock Exchange. The results of the study indicate that the size of the company, complexity of the company's operations, auditor reputation, and financial distress significantly affect audit delay. The findings suggest that larger companies with complex operations, lower auditor reputation, and financial distress experience longer audit delay. The study also highlights the importance of auditor reputation in reducing audit delay. The implications of these findings for companies, auditors, and regulators are discussed.
ANALYSIS FACTOR KURS, INFLATION RATE, INTEREST RATE AND BANK CENTRAL SHARIA CERTIFICATE OF SHARIA STOCK INDEKS Mukhlisul Muzahid; Lukman; Aryati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.822

Abstract

This study aims to determine the effect of the exchange rate, inflation rate, interest rate, and central bank sharia certificate on the sharia stock index. The data used in this study is in the form of panel data using a sample of 50 companies registered on the sharia stock index for 2017-2021. The data analysis technique in this study uses panel data analysis with the fixed effect model. The results showed that simultaneously the exchange rate, inflation rate, interest rate, and the Central Bank's sharia certificate had a significant effect on the sharia stock index. This is based on the results of the F test, namely the calculated F value > F table (47.86140> 2.44) with a prob level (F-Statistic) of 0.000 using an α level of 0.05 or 5%. While partially the exchange rate and inflation rate have no effect on the sharia stock index, but the interest rate and the central bank sharia certificate have a significant effect on the sharia stock index.