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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 157 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

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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

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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.
The Influence of Product Quality and After-Sales Service on Repurchase Intention of Wuling Brand Cars in Kolaka Regency: Pengaruh Kualitas Produk dan After Sales Service Terhadap Repurchase Intention Mobil Merek Wuling di Kabupaten Kolaka Aljafar, Dapra; Ismanto; Stiadi, Muhammad
Robust: Research of Business and Economics Studies Vol. 6 No. 1 (2026): April 2026
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v6i1.14474

Abstract

The purpose of this study is to analyze the influence of product quality and after-sales service on repurchase intention of Wuling brand cars in Kolaka Regency. This research is a survey research by collecting data through questionnaires. The population taken in this study were all Wuling car users in Kolaka Regency. The sampling technique used in this study was purposive sampling where the sampling technique was determined by determining certain criteria using the Hare formula, so that the number of samples in this study was 110 respondents in Kolaka Regency who used Wuling brand cars. The validity and reliability test of the research instrument used SPSS 25.0. Data analysis used SmartPLS 3.0 for the external model and structural model. The results of this study indicate that product quality influences the desire to repurchase intention. Then, the results of the study also showed that there was a positive and significant influence between after-sales service and repurchase intention.
Reconstruction of the Concept of Justice in Economic Analysis of Law: A Sharia Economic Perspective: Rekonstruksi Konsep Keadilan dalam Economic Analysis of Law :Perspektif Ekonomi Syariah Sodiman, Sodiman; Akbar, Muhamad
Robust: Research of Business and Economics Studies Vol. 6 No. 1 (2026): April 2026
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v6i1.14711

Abstract

This study aims to analyze and reconstruct the concept of justice in the Economic Analysis of Law (EAL) based on the perspective of sharia economics. This study is motivated by criticism of the conventional EAL paradigm that places economic efficiency, market rationality, and utility maximization as the main measures of legal effectiveness. This approach is considered not to be able to realize substantive justice because it does not pay attention to the distribution of welfare, social protection, and moral values in economic activities. The research uses a qualitative method with a library research approach, and is supported by conceptual and philosophical approaches. Data were obtained from various relevant scientific literature, then analyzed using content analysis and descriptive-critical analysis. The results of the study show that justice in the sharia economy is multidimensional because it includes economic efficiency, equitable distribution of welfare, protection of vulnerable groups, human development, social responsibility, and environmental sustainability. The findings of the study confirm that maqāṣid al-sharī'ah is the main foundation in building the concept of economic law justice through the principles of benefit, social balance, and distributive justice. Based on these findings, this study offers the Sharia Economic Analysis of Law paradigm as an alternative approach that places maqāṣid al-sharī'ah as a normative basis in assessing the effectiveness of economic law to realize sustainable welfare and social justice. 
From Social Claims To Social Evidence: Social Washing Risk In Islamic Banking Garbo, Anom; Ahsanul Amal, Muhammad; Isnaini, Laili
Robust: Research of Business and Economics Studies Vol. 6 No. 1 (2026): April 2026
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v6i1.15186

Abstract

This narrative literature review examines social washing risk in Islamic banking, defined as the gap between social claims grounded in Islamic identity and verifiable evidence of social performance. Existing studies have discussed CSR disclosure, Shariah governance, maqasid al-Shariah, ESG reporting, and greenwashing, yet the specific risk that Islamic banks may use religious and social narratives symbolically remains insufficiently theorized. This article synthesizes recent literature on corporate washing, CSR decoupling, banking disclosure, Shariah supervisory boards, and sustainability assurance to develop a claim-evidence framework for assessing social credibility in Islamic banking. The review finds that social washing risk emerges when disclosure expands faster than measurable social outcomes, when Shariah governance remains form-based rather than substantive, and when assurance mechanisms verify reporting procedures but not real stakeholder impact. The article contributes by reframing Islamic banking sustainability from a disclosure problem into an accountability problem. It argues that credible Islamic banking requires stronger social evidence, independent verification, maqasid-based impact indicators, and governance structures capable of translating Islamic ethical commitments into observable welfare outcomes.

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