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Galih Pradananta
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Reinforce: Journal of Sharia Management
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : -     EISSN : 29626854     DOI : https://doi.org/10.21274/reinforce.v2i2.8198
Core Subject : Religion, Social,
Religion Social Sciences
Reinforce: Journal of Sharia Management is a scientific journal contains original works from lecturers, researchers, students and other concerned parties who have not been published or are not on the publication in the form of articles on the research and conceptual ideas on the subject of sharia management including but not limited to sharia business management, Islamic financial management, dan zakat and waqf management. This journal publishes twice in a year on April and October, which spread throughout Indonesia and South East Asia in online. Reinforce: Journal of Sharia Management is published by Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung, East Java, Indonesia. The entire article can be accessed at its website.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 2 (2025)" : 5 Documents clear
THE EFFECT OF EXCHANGE RATES, JAKARTA SHARIA INDEX, GOLD PRICES, AND COMPOSITE STOCK PRICE INDEX ON THE NET ASSET VALUE OF SHARIA MUTUAL FUNDS IN INDONESIA WITH INFLATION AS A MODERATION VARIABLE IN THE 2021-2024 PERIOD Purnomo, Andi; Bawono, Anton; Sholikhin, Muhammad
Reinforce: Journal of Sharia Management Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v4i2.11147

Abstract

This research analyses the factors influencing the Net Asset Value (NAV) of Sharia mutual funds in Indonesia, with inflation serving as the moderating variable. The study utilizes secondary data from the Financial Services Authority (OJK), Bank Indonesia (BI), the Indonesia Stock Exchange (BEI), Statistics Indonesia (BPS), academic journals, and other sources for the period of 2021–2024. The data analysis employs Stationarity Tests, Moderated Regression Analysis (MRA), Classical Assumption Tests, and Statistical Tests. The results indicate that the exchange rate has a positive, but insignificant, effect on the NAV of Sharia mutual funds in Indonesia. At the same time, it also has a negative and significant effect on the NAV of Sharia mutual funds in Indonesia. The exchange rate, when moderated by inflation, has a negative and significant effect on the NAV of Sharia mutual funds. Furthermore, the Jakarta Islamic Index (JII), when moderated by inflation, has a positive and significant effect on the NAV of Sharia mutual funds. To obtain the best regression model, it is necessary to exclude a variable due to multicollinearity. These findings are expected to benefit investors and the government in selecting investment factors and formulating policies aligned with public welfare. Furthermore, this research is expected to enrich the literature in Islamic economics.
FACTORS THAT OCCUR IN BUYING AND SELLING GHARAR: (CASE STUDY OF DUKU FARMERS IN BUYING AND SELLING THE IJON SYSTEM IN EMBACANG BARU ILIR VILLAGE) Lia, Dian Wahyu
Reinforce: Journal of Sharia Management Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v4i2.11210

Abstract

This research aims to examine the mechanisms and factors that cause gharar in the practice of buying and selling duku fruit using the ijon system in the village of Embacang Baru Ilir. Using a qualitative approach and involving six informants, including farmers and brokers, the research results show that transactions are conducted orally without written records, while the objects of sale are still in the form of buds or unripe fruit. This situation creates ambiguity regarding the quantity, quality, and delivery time, thereby introducing elements of gharar that are not in line with the principles of buying and selling in Islam. This practice falls into the category of al-muhaqalah, which is a transaction of unclear harvest results that is prohibited as it has the potential to harm one of the parties. The factors causing this are divided into two: internal factors, such as economic needs, greed, and a low understanding of religious teachings, and external factors, including inherited traditions, social environmental influences, and situational conditions. The practice of ijon is seen as a quick solution to obtain funds, even though it violates the principles of justice and certainty in Islam. Therefore, an educational approach is needed to improve farmers' and contractors' understanding of lawful sales and purchases in accordance with Islam. The application of sharia principles to every transaction is believed to encourage the development of a sales system that is more just, transparent, and free of gharar.
THE INFLUENCE OF LIFESTYLE AND PRICE ON THE PURCHASE DECISION OF THRIFTING GOODS AT OZINGSTYLE THRIFT STORE JOMBANG Rahmasari, Nur Adinda
Reinforce: Journal of Sharia Management Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v4i2.11269

Abstract

Consumers, in the process of making purchasing decisions, tend to pay attention to lifestyle and price. This study aims to identify and analyze the influence of lifestyle and price on purchase decisions of thrifted products at Ozingstyle Thrift Store Jombang. Along with the rising trend of thrifting among consumers, factors such as lifestyle and price have become increasingly important considerations in decision-making. This research employs a quantitative, survey-based method. Data were collected through questionnaires, interviews, and direct observation. The questionnaire was distributed to 100 customers of Ozingstyle Thrift Store Jombang. Data analysis was conducted using multiple linear regression to examine the influence of independent variables (lifestyle and price) on the dependent variable (purchase decision). The results show that lifestyle has a positive and significant influence on purchase decisions, and price also has a positive and significant influence. Furthermore, both lifestyle and price simultaneously have a positive and significant impact on purchase decisions. This study provides implications for the management of Ozingstyle Thrift Store Jombang to pay closer attention to consumer lifestyles and to develop competitive pricing strategies to increase purchase decisions at the store.
THE INFLUENCE OF THE INDEPENDENT BOARD OF COMMISSIONERS, AUDIT COMMITTEES, AND AUDIT QUALITY ON TAX AVOIDANCE Wulandari, Yuyun Hardika; Najihah, Naila
Reinforce: Journal of Sharia Management Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v4i2.11315

Abstract

This study aims to analyze the effects of an independent board of commissioners, an the audit committee, and audit quality on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using multiple linear regression in EViews. The sample comprised 93 companies selected through purposive sampling. Partial test results showed that the audit committee had a significant negative effect on tax avoidance (p = 0.048 < 0.05), while the independent board of commissioners (p = 0.279 > 0.05) and audit quality (p = 0.187 > 0.05) had no significant effect. The simultaneous test (F-test) indicated that the three variables collectively did not significantly influence tax avoidance (sig = 0.456 > 0.05). The coefficient of determination (R²) was 0.011, indicating that the model explained only 1.1% of the variation in tax avoidance, with the remaining variation influenced by variables outside the model. These findings underscore the importance of strengthening the audit committee's oversight of corporate tax practices, while further studies are needed to examine the impact of other internal and external governance factors.
STUDY OF CONSUMER BEHAVIOR RESEARCH TO MEASURE PURCHASE DECISION AND EFFECTIVENESS OF MARKETING MIX IN NU SWALAYAN Rozieqy, Ahmad; Al-Manuri, Aqil Husein
Reinforce: Journal of Sharia Management Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v4i2.11333

Abstract

The number of retail businesses in Sumenep Regency and low levels of community income are a problem for every business actor. Business actors must be innovative in their strategies to attract more consumers. Through the study of consumer behavior, this research aims to determine the level of people's purchase decision-making towards NU self-service. It also aims to determine the effectiveness of the marketing mix used by NU supermarkets. This study uses a mixed-methods approach, namely qualitative and quantitative methods, to obtain more complete information. This study used the Lemeshow formula to determine the sample size because the population size was unknown. Ninety-six respondents were combined to yield 150 respondents for more comprehensive information. The result of this study is that consumer behavior significantly affects consumer purchasing decisions towards NU supermarkets. In addition, consumer behavior research indicates that NU self-service's marketing mix is highly effective.

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