cover
Contact Name
Rudi Abdullah
Contact Email
info@azramediaindonesia.com
Phone
+6285277555155
Journal Mail Official
rudiazra9140@gmail.com
Editorial Address
Jl. Kijang Perumnas Poasia Blok B 31, Kelurahan Rahandouna. Kecamatan Poasia. Kota Kendari. Sulawesi Tenggara
Location
Kota kendari,
Sulawesi tenggara
INDONESIA
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
ISSN : -     EISSN : 28283813     DOI : -
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam (E-ISSN: 2828 - 3813) is a quarterly journal that is published in February, May, August, and November. AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam seeks Review articles, Case reports and original contributions from all areas of: Islamic Economics and Finance including business and management: Banking, Insurance, Accounting, Business Ethics and Legal Issues, Work Ethics, Islamic Work Ethics, Corporate Social Responsibility, Financial management, Business management, Business policies, strategies, and performance, Business and retail research, Business policy and decision-making, Business security and privacy issues, E-Business, International business issues, Consumer behavior, Customer relationship management, Marketing management and strategies, Relationship management, Management and retail marketing, Public relations and retail communication, Creativity in Internet management and retailing, Innovation and product development. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication. This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.
Articles 147 Documents
PENGARUH HARGA DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI SPBU 7593741 DI KOTA BAUBAU Hasni
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 02 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i02.2129

Abstract

This study aims to examine the effect of price and location on consumer purchasing decisions at SPBU 7593741 in Baubau City. The research employed a quantitative approach with a sample of 80 consumers selected using the Slovin formula. Data were collected through structured questionnaires and analyzed using multiple linear regression analysis. The findings reveal that price does not have a significant effect on purchasing decisions, as fuel prices are standardized and regulated by the government. Conversely, location demonstrates a positive and significant influence on consumer behavior, indicating that strategic positioning and accessibility are critical factors in attracting customers. Simultaneously, both variables significantly affect purchasing decisions, with a coefficient of determination of 40.2%, suggesting that other factors also contribute to consumer choices. These results emphasize the importance of location optimization in enhancing competitive advantage within the fuel retail industry.
PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN UMKM DI KOTA KENDARI Azis Muthalib, Dzulfikri
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i04.2139

Abstract

This study aims to analyze the effect of brand image and product quality on customer loyalty of Micro, Small, and Medium Enterprises (MSMEs) in Kendari City, Southeast Sulawesi. The study employs a quantitative approach using a survey method. Data were collected from 96 respondents who are MSME customers, selected through purposive sampling. Data collection was conducted using a structured questionnaire, and the research instruments were tested for validity and reliability prior to further analysis. Hypothesis testing was performed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that brand image and product quality have a positive and significant effect on customer loyalty. The findings also reveal that product quality plays a more dominant role than brand image in shaping customer loyalty. These results suggest that MSMEs in Kendari City need to prioritize continuous improvement and consistency in product quality, supported by strengthening brand image through effective marketing communication, in order to create sustainable customer loyalty
PENGARUH ATMOSFER TOKO DAN EMOSI POSITIF TERHADAP PEMBELIAN IMPULSIF MAHASISWA MANAJEMEN FEB UNIVERSITAS HALU OLEO KENDARI Azis Muthalib, Dzulfikri
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i04.2140

Abstract

This study aims to analyze the effect of online store atmosphere and positive emotions on impulsive buying among students of the Management Department, Faculty of Economics and Business, Universitas Halu Oleo Kendari, who actively engage in online shopping. This research employs a quantitative approach with a causal research design. Data were collected through an online questionnaire using a five-point Likert scale from 92 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26. The results indicate that online store atmosphere has a positive and significant effect on impulsive buying. Positive emotions also have a positive and significant effect on impulsive buying and demonstrate a more dominant influence compared to online store atmosphere. Simultaneously, online store atmosphere and positive emotions significantly affect impulsive buying. These findings suggest that a well-designed digital shopping environment can stimulate positive emotions, which in turn encourage impulsive buying behavior. This study contributes theoretically to the literature on e-commerce-based consumer behavior.
PERAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DINAS KESEHATAN KABUPATEN BUTON SELATAN Hasrul Adan, Laode Muhammad; Abdul Wahidin, La Ode
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 03 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i03.2244

Abstract

The need for accountability in regional financial management has driven governments to improve the quality of financial reporting. This study aims to analyze the role of accounting information systems in the quality of financial reports at the Health Office of South Buton Regency. This research employs a qualitative descriptive method, with data collected through observation and interviews with financial officials/staff directly involved in reporting. The results indicate that the implementation of the Regional Government Information System (SIPD) meets the characteristics of a good accounting information system—namely relevance, accuracy, timeliness, and completeness. Furthermore, the financial reports produced are considered relevant, reliable, comparable, and understandable. These findings imply that SIPD plays a significant role in enhancing the quality of financial reporting, thereby supporting decision-making and promoting accountable and transparent governance.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP PENGGUNAAN TRANSAKSI DIGITAL (PEMBAYARAN SECARA CASHLESS) PADA UMKM KOTA BAUBAU Hasrul Adan, Laode Muhammad
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 04 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i04.2246

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the use of digital transactions (cashless payments) in SMEs in Baubau city. The research method used in this research is qualitative analysis with a descriptive approach. The objects of research are MSMEs registered with the Baubau city cooperative office, namely Lawa Bistro, Rezky Distro, and Nadel Cosmetic. Data collection methods through observation, interviews, and documentation with data analysis techniques collect, compile and analyze data for problem solving in research so that a conclusion can be drawn. The results showed that the use of digital transactions (cashless payments) during the Covid-19 pandemic, greatly facilitated and helped MSME players, although the use of the types of digital transactions used was still limited via ATM transfers, Mobile banking and Q-RIS, but greatly enlivened Baubau city MSMEs. In using these digital transactions, MSME players still lack understanding of the functions and risks of the applications used. The impact of digital transactions (cashless payments) during the Covid-19 pandemic MSMEs, it is concluded that the use of digital transactions during the Covid-19 pandemic has a huge impact on MSMEs.
ANALISIS PENGARUH KESADARAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PPH FINAL PADA UMKM KULINER DI KOTA PADANG Lisa Gustiani; Tartila Devy
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2076

Abstract

This study investigates the effect of tax awareness and tax sanctions on the compliance of Final Income Tax (PPh Final) among Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector of Padang City, Indonesia. A quantitative associative approach was employed, surveying 36 purposively selected respondents. Data were gathered through validated and reliable structured questionnaires and analysed using multiple linear regression (SPSS 25). The results reveal that both tax awareness and tax sanctions exert a positive and significant influence—individually and jointly—on MSME compliance with Final Income Tax obligations. These findings highlight the critical role of enhanced tax literacy and consistent enforcement of sanctions in improving tax compliance within the MSME sector. Practically, the Directorate-General of Taxes should design integrated educational programs and progressive sanction policies tailored to the characteristics of culinary MSMEs in regional contexts.
ANALISIS PERSEPSI MASYARAKAT TERHADAP PENGGUNAAN APLIKASI TRING DI KABUPATEN ACEH JAYA: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL BERBASIS SYARIAH Supardi, Supardi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2198

Abstract

This study provides empirical support for extending technology acceptance models within the context of Islamic fintech. This study aims to examine public perceptions of the Pegadaian Digital Syariah application in Aceh Jaya Regency by integrating sharia compliance into the Technology Acceptance Model (TAM) framework. A quantitative approach was employed through a survey of 90 active application users selected using purposive sampling. Data were collected using a structured questionnaire and analyzed through descriptive statistics and multiple linear regression. The results indicate that perceived ease of use, security, usefulness, and sharia compliance are positively evaluated by users and jointly have a significant effect on attitudes toward application usage. Nevertheless, the model exhibits a moderate level of explanatory power, suggesting that user acceptance is also influenced by factors beyond technical attributes, such as social influences and user experience. These findings highlight that the acceptance of sharia-based digital financial services is shaped not only by functional considerations, but also by institutional trust and perceived religious legitimacy. This study provides empirical support for extending technology acceptance models within the context of Islamic fintech.
SISTEM BUY NOW PAY LATER, SEBUAH “PERBUDAKAN” MASA KINI: MASALAH DAN SOLUSI Aulia Rahman, Muhammad; Rahayu Husein, Agustina; Najiyurrahman, Adied
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2216

Abstract

The rapid development of information and communication technology has brought various conveniences, particularly in the financial technology sector through the Buy Now Pay Later (BNPL) system, which allows consumers to purchase goods without upfront payment. Based on literature review and analytical reflection, this study identifies several hidden risks of BNPL usage, including the increase of consumptive behavior that encourages individuals to continuously work in order to repay installments accompanied by additional fees and late payment penalties. Such conditions potentially lead to both material and psychological losses. Islam explicitly prohibits extravagance as stated in Qur'an Surah Al-Isra verse 27 and warns against transactions containing elements of usury (riba), which may result in social and moral harm. This study argues that BNPL may function as a form of modern economic enslavement when used excessively and without proper financial awareness. Therefore, the proposed solutions include adopting a minimalist lifestyle and cultivating the value of qana’ah (contentment) as preventive measures to reduce dependence on BNPL and to promote financial responsibility in accordance with Islamic economic principles.
INOVASI PRODUK DAN PENGARUHNYA TERHADAP KINERJA PEMASARAN UMKM KERAJINAN DI KALIMANTAN TIMUR STUDI KUALITATIF Azhari, Fachmi; Zainurossalamia ZA, Saida
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2225

Abstract

This research aims to deeply analyze how product innovation practices, encompassing design and functionality dimensions, affect the marketing performance of handicraft MSMEs in East Kalimantan. Increased global competition requires MSMEs to move beyond traditional business models. This qualitative research uses a multi-case study approach in Samarinda and Balikpapan. Data collection was conducted through in-depth interviews with 12 MSME owners successful in innovation, observation, and product artifact documentation analysis. The results indicate that innovation based on customer co-creation and the adoption of sustainable materials significantly enhances brand equity and export market reach. The main scientific finding is that open innovation acts as a crucial mediator between innovation intensity and non-financial marketing performance. The study concludes by emphasizing the importance of knowledge management and collaborative networks to sustain competitive advantage.
PENGARUH KUALITAS LAYANAN ELEKTRONIK ULASAN ELEKTRONIK PROMOSI TERHADAP KEPERCAYAAN PELANGGAN DAN KEPUTUSAN PEMBELIAN LAYANAN PENGANTARAN MAKANAN ONLINE DI SAMARINDA Hadi, Amirul; Ilman, Rizqin; Putra Nugraha, Noviandy; Azhari, Fachmi; Haryanto, Iwan; Firlianzo, Muhammad; Rahmawati, Rahmawati
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2226

Abstract

This study aims to analyze the effect of E-Service Quality, Electronic Word of Mouth (eWOM), and Promotion on Customer Trust and Purchase Decisions in online food delivery services (GoFood, GrabFood, ShopeeFood) in Samarinda. The growth of the digital economy requires a deep understanding of the factors that drive consumer decisions. This study uses a quantitative approach with a survey method of application users in Samarinda City. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showed that E-Service Quality, eWOM, and Promotion had a positive and significant effect on Customer Trust. In addition, the three independent variables, along with Customer Trust as a mediating variable, have a positive effect on Purchase Decisions. These findings indicate that to win the market in Samarinda, service providers must optimize application interfaces, manage customer reviews, and design strategic promotions to build trust that leads to purchases.