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Robust: Research of Business and Economics Studies
Published by Institut Agama Islam Negeri Kendari
ISSN : 27983935     EISSN : 2798401X     DOI : http://dx.doi.org/10.31332/robust.v1i2
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
An objective of the Robust: Research of Business and Economics Studies is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of economics and business research. The Robust is intended to be the journal for publishing articles reporting the results of Economics and business research. The Robust invites manuscripts in the areas: Economics Management Business Studies Islamic Economics Islamic Philanthropy, Islamic Management, Islamic Finance, Islamic Marketing, Strategic Management, Operation Management, Islamic Human Resource, Islamic E-business, Islamic Accounting, Management Control System, Management Information System, International Business, Business Ethics and Sustainable, and Entrepreneurship. The Robust accepts articles in any Economics and business-related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in Robust is the significance of the contribution an article makes to the literature in economics and business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 154 Documents
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The Influence Of Management Accounting Information System Quality And Work Discipline On Employee Performance From An Islamic Economic Perspective (Study at the Department of Cooperatives, MSMEs and Industry, North Lampung) Anggraeni, Septia; Ekawati, Evi; Devi, Yulistia
Robust: Research of Business and Economics Studies Vol. 4 No. 1 (2024): April 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i1.9673

Abstract

Performance is an individual thing, because each employee has a different level of ability in carrying out their duties. Performance depends on a combination of ability, effort and opportunities obtained. Performance is the result or output of a process. Then every employee can complete all workloads effectively and efficiently so that problems that occur in the organization can be resolved properly. This research uses quantitative methods. The sample used in this research was 49 employees.Meanwhile, the data collection technique used was a questionnaire. Data were processed using SPSS version 25. The independent variables in this research were the quality of the management accounting information system and work discipline and employee performance as the dependent variables. The research results based on the t- test showed that the quality of the management accounting information system has a significant effect on employee performance and work discipline has a significant effect on employee performance. The research results based on the F test showed that the quality of the management accounting information system and work discipline simultaneously have a significant effect on employee performance. The results of statistical testing show that there is an influence on the quality of the management accounting information system and employee work discipline from an Islamic economic perspective (study at the North Lampung Cooperatives, UMKM and Industrial Service).
The Influence of Financial Literacy and Financial Attitude on Personal Financial Management: Pengaruh Financial Literacy, Financial Attitude terhadap Pengelolaan Keuangan Pribadi Rahmah, Nur; Idris, Munadi; Salehaman; Imran, Muhammad
Robust: Research of Business and Economics Studies Vol. 5 No. 2 (2025): Oktober 2025
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the impact of financial literacy and financial attitudes on students' personal financial management. The position of this research is important because good financial literacy and financial attitudes can prevent students from excessive consumer behavior and improve their financial stability. The method used was the distribution of questionnaires to 100 students, employing Multiple Linear Regression Analysis with stages including classical assumption testing, t-test hypothesis testing, and F-test hypothesis testing. The results show that both financial literacy and financial attitudes have a significant effect on students' personal financial management, contributing new insights into the development of understanding the importance of these two factors in achieving better financial management. The implications of this study suggest that the development of financial literacy and positive financial attitudes should be a priority in higher education, particularly in the field of finance, to help students achieve more stable and sustainable personal financial management.
The Rationality of Household Consumption in Konda District Sari, Kiki Novita
Robust: Research of Business and Economics Studies Vol. 5 No. 2 (2025): Oktober 2025
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v5i2.13962

Abstract

The background of this research is based on limited economic growth in rural areas, which often limits population access to a variety of consumption choices. Factors such as accessibility, local preferences, and limited financial resources can influence how households prioritize their spending. Therefore, this research aims to provide in-depth insight into the dynamics of consumption in Wonua Village. The main objective of this research is to analyze household consumption patterns and explore the factors that influence consumption decisions in Wonua Village. And to find out the level of rationality of household consumption in Wonua village from an Islamic economic perspective. The method used in this research is qualitative research using qualitative descriptive methods with data collection using interviews and research questionnaires. The research results show that household consumption patterns in Wonua village, sub-district. Konda is used for food and non-food consumption expenditure, and household consumption expenditure is adjusted to income and the number of families living in it. The rationality of household consumption from an Islamic Economics perspective is in the medium category because the Mean value is 39.16. This value is in the medium category with a value interval of 33 ≤ X ≤ 45. Keywords: Rationality, Household Consumption, Islamic Economic Perspective
The Relationship Between the Executive and Legislative Branches in Regional Financial Governance: An Analysis of the Roles of the Governor and the Provincial Parliament (DPRD): Relasi Eksekutif dan Legislatif dalam Tata Kelola Keuangan Daerah: Analisis Peran Gubernur dan DPRD Provinsi Rum, Jalaluddin; Mahfudz, Mahfudz; Kalsum, Ummi
Robust: Research of Business and Economics Studies Vol. 5 No. 2 (2025): Oktober 2025
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of the Governor as the budget executor in influencing the performance of members of the Regional House of Representatives (DPRD) of Southeast Sulawesi Province. The research method employed is descriptive qualitative, using a literature/media documentation approach, in-depth interviews, and budget document analysis. Data were collected from local government financial reports, as well as the perspectives of DPRD members and executive officials. The findings indicate that: (1) the performance of DPRD members of Southeast Sulawesi Province in budget-related matters is influenced by the timeliness of discussions in accordance with the schedule, the quality of oversight, responsiveness, accountability, and coordination with the Governor as the budget executor; (2) there is a lack of technical capacity among council members in “reading” complex financial reports; and (3) the executive branch still tends to play a dominant role as a governmental partner.

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