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Dedi Iskamto
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International Journal of Islamic Business and Management Review
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28080939     DOI : https://doi.org/10.54099/ijibmr
Core Subject : Economy, Art, Social,
Arts Economics, Econometrics & Finance Social Sciences
International Journal of Islamic Business and Management Review is a peer-reviewed economic journal serving as a forum for Islamic Business Economics Scholars concerning to area of Islamic Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers twice a year (on June and December). This journal encompasses original research articles including: 1. Islamic Banking and Financial Institution 2. Islamic Behavioral Economics 3. Islamic Development Economics 4. Islamic Environmental Economics 5. Islamic International Economics 6. Islamic Accounting 7. Islamic Bussiness and Entrepreneurship 8. Islamic Human Resources Management 9. Islamic Monetary Economics 10. Islamic Public Finance 11. Islamic Political Economy 12. Islamic Bussiness Management 13. Islamic Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2024)" : 6 Documents clear
The Audit Committee as A Moderating Variable: Factors Influencing Audit Quality in Financial Sector on the IDX : THE INFLUENCE OF AUDIT TENURE, AUDIT ROTATION, AND AUDIT FEE ON AUDIT QUALITY WITH THE AUDIT COMMITTEE AS A MODERATING VARIABLE (STUDY OF FINANCIAL SECTOR COMPANIES LISTED ON THE IDX) Andardini, Siti Eka Resti; Erlina, Erlina; Adnans, Abdhy Aulia
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.611

Abstract

This study aims to determine the effect of audit quality, namely audit tenure, audit rotation, and audit fees on audit quality in financial sector companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether the audit committee can be used as a moderating variable in the model. The type of data used in this research is secondary data. The technique of determining the sample is using purposive sampling. The samples obtained in this study were 17 manufacturing companies listed on the IDX from 2017 to 2021. The data analysis technique used was panel data regression analysis and interaction test (moderating) which was carried out with the help of EVIEWS version 10 software. The results in this study indicate that partial tenure audits have a positive effect on audit quality and are not significant. Audit rotation has a negative effect on audit quality and not significant. Audit fees have a negative effect on audit quality and not significant. The audit committee is unable to moderate audit tenure, audit rotation, audit fees on audit quality. The audit committee is unable to moderate audit tenure, audit rotation, audit fees on audit quality.      
Volume and Frequency of Transactions that Influence Share Prices are Mediated by Financial Performance and Moderated by Dividend Policy Susanto, Bambang; Dwijayanty, Rima; Sukadwilinda, Sukadwilinda
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.984

Abstract

One of the benchmarks for a country's progress is the existence of the Capital Market. The capital market is a gathering place for public companies operating in both primary and secondary markets. The secondary market in the capital market is a preference for people and organizations to invest. Share prices are a consideration for investors in determining investment decisions. The online trading system in the capital market is considered an efficient step and makes it easier to accelerate transactions, both buying and selling. The impact of transaction speed allows transaction volume and frequency to increase. The increase in transaction volume and frequency can only be seen in terms of technical factors, but fundamental factors in investing in the capital market also need to be considered. In this study, the researcher tried to include financial performance as well as a moderating variable which is proxied by dividend policy which is thought to influence stock prices. The results of research model 1 show an R-squared value of 0.487204. This shows that transaction volume, transaction frequency and DPR contributed 48.72% to PBV, while the remaining 51.28% was the contribution of other variables besides the independent variables studied. Meanwhile, Model 2 shows an R-squared value of 0.956943. This shows that PBV, Transaction Volume, Transaction Frequency and DPR contribute to SP amounting to 95.69% while the remaining 4.31% is the contribution of other variables besides the independent variables studied.
The Impact of Work Discipline and Leadership on Teacher Performance Naimar, Naimar; Herispon, Herispon; Dzikra, Faira Medina
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.985

Abstract

Purpose–This study attempts to examine how the work discipline of teachers and the leadership of the principal affect the performance of teachers at the Al Huda Pekanbaru school. Methodology–Data was collected by teachers at Al Huda Pekanbaru school completing out questionnaires. 52 teachers at the Al Huda Pekanbaru school made up the study's population; each was a sample (saturated sample). Findings– Principal leadership and teacher performance were found to have a strong positive relationship and influence. Workplace discipline among teachers has a strong positive correlation with their effectiveness. The principal's leadership and the teachers' work discipline have a substantial positive relationship and impact on the teachers' performance. Novelty-there will be a positive tendency for teacher performance if the principal's leadership and the discipline of the teachers' work are both enhanced.
Digital Payment as Moderating Influence of Intellectual Capital on Business Performance Handayani, Retno Tri; Andriani, Evana; Subono , Agung; Achmad , Affan Wazzar
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.990

Abstract

MSMEs are the pillars of the economy in Indonesia. The role in employment absorption is also very large. However, this cannot be separated from the challenges that exist for the sustainability and success of an MSME. The aim of this research is to examine the influence of intellectual capital on business performance and the role of digital payments in moderating the influence of intellectual capital on business performance. The city of Kudus itself is proven to be an industrial city where many residents choose to work as businesspeople, so the object of this research is young entrepreneurs. The sample data processed in this research amounted to 110 respondents. The analysis tool used is SMART PLS. This type of research is quantitative research. The results of this research indicate that Intellectual Capital is not proven to have an effect on business performance. Digital payments have been proven to be able to influence business performance. However, digital payments are not able to moderate the influence of intellectual capital on business performance. Keywords: Intellectual Capital, Digital Payment, Business Performance
K-Workers Competencies Among Alumni University Santoso, Teguh Iman; Alamsyah, Muhammad Nurwaskita; Wardoyo, Dwi Urip
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.992

Abstract

This study investigates the impact of various competencies on the development of K-Worker competencies among alumni from the Faculty of Economics at University X. The primary focus areas include Technical Competence, Human and Social Competence, and Learning Competence and Methodology. The analysis reveals a significant difference in Technical Competence between the cohorts of 2021 and 2022, with a notable p-value of 0.010. This finding underscores the critical role of technical skills in professional development. However, no significant differences were observed in Human and Social Competence and Learning Competence and Methodology, with p-values of 0.569 and 0.780, respectively. These results suggest a consistent approach in developing these skills across cohorts. The study contributes to the enhancement of curriculum design and alignment of educational outcomes with workforce requirements, ensuring graduates are well-prepared for the demands of the digital economy. Future research should focus on longitudinal assessments of alumni competencies and the impact of specific learning methodologies on competency development to provide a comprehensive understanding of how educational programs influence K-Worker competencies. This study is novel in its specific focus on economics graduates and its comprehensive assessment of multiple competencies across different cohorts
Analysis Of Financial Performance Due To Credit Restructuring Policy At Batam City BPR Darmayanthi, Juli; Rama Nopiana, Puspita; Susanthi, Putu Rani; Sari, Asih Purwana
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.1025

Abstract

This study aims to determine the difference in financial performance when implementing a credit restructuring policy with the enactment of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy on the Impact of the Spread of COVID-19 during the COVID-19 pandemic and BPR financial performance is assessed based on SEOJK No. 11/SEOJK.03/2022 concerning the Assessment of the Health Level (TKS) of BPR and BPRS. The study population is Conventional Rural Credit Banks (BPR) in Batam City, Riau Islands whose financial ratio reports can be obtained through the Financial Services Authority (OJK) website, so that with the selection criteria, the research sample becomes 9 BPRs. This research method is a comparative quantitative method with an analysis technique using the Wilcoxon Test. The results of the study explain that banking financial performance based on NPL Semester I/2020 and NPL Semester I/2021 shows differences after the implementation of the credit restructuring policy during the COVID-19 pandemic.

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