cover
Contact Name
Aufa Rizka Azzumi
Contact Email
garuda@apji.org
Phone
+6289682151476
Journal Mail Official
febri@apji.org
Editorial Address
Jalan Raya Ajibarang Km 1 Banyumas, Jawa Tengah, Kab. Banyumas, Provinsi Jawa Tengah, 53163
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Journal of Islamic Economics and Finance
ISSN : 30217458     EISSN : 3021744X     DOI : 10.59841
Core Subject : Economy, Science,
bidang Ilmu Manajemen dan Ekonomi Syariah. ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ekonomi fiskal Islam, pasar modal Islam
Articles 175 Documents
Analisis Peran Pelatihan Kerja Oleh Unit Pelaksana Teknis Daerah Latihan Kerja Provinsi NTT Terhadap Peningkatan Produktivitas Peserta Pasca Pelatihan Julius Innosensius Beon; Marselina Ratu; Novi Theresia Kiak
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1123

Abstract

qualified labor is an important factor in achieving economic development of a region. To improve the quality of the workforce, job training is needed that can provide job skills for the workforce. This study aims to explain the benefits of job training for improving the quality of the workforce based on the policies and programs of the NTT Provincial work training UPTD and explain the productivity of graduate participants after attending job training. This study uses a descriptive qualitative approach, by conducting structured interviews to informants and instructors UPTD work training, and also graduates from job training. The results showed that job training is very beneficial for improving the quality of the workforce through the empowerment of Labor expertise in order to have skills, attitudes, and knowledge about the world of work. Many of the job training graduates have been successful in their efforts and are able to absorb other workers, but not infrequently job training graduates who fail to achieve productivity due to not being serious when attending job training, lack of availability of business capital, and lack of readiness to compete in the world of work. In order for job training graduates to achieve their productivity, supervision is needed by the Uptd of work training and also financial assistance from local governments for the effectiveness of training activities and the provision of business capital to support the efforts of job training graduates.
Faktor-Faktor Yang Mempengaruhi Minat Umkm Menjadi Nasabah Bank Syariah Indonesia Di Kota Kupang Marianus Adi Nahak; Fransina W. Ballo; Maria Indryani Hewe Tiwu
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1125

Abstract

This research aims to find out whether trust, service and return of results influence MSMEs' interest in becoming Sharia Bank customers. This research uses a quantitative approach by obtaining primary data from questionnaires by taking samples using a random sampling technique with the selection of the entire population in this study being sampled using the census method or saturated sample. Data collection techniques were carried out using observation, interviews, questionnaires and documentation. The data processing technique used is multiple regression data analysis using SPSS 25, UI hypothesis testing, validity testing, and classical assumption testing. This research shows that trust, service and returns have a significant effect on MSMEs' interest in saving at Sharia Banks.
Pengaruh Pengalaman Kerja, Audit Tenure, Dan Fee Audit Terhadap Kinerja Auditor Syariah Yulia Dwi Safitri; Cris Kuntadi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1132

Abstract

This article reviews the factors that influence the performance of sharia auditors, namely work experience, audit tenure and audit fees. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The research methods used are qualitative methods and library research. The results of this literature review article are: 1) work experience influences the performance of sharia auditors; 2) audit tenure has no effect on the performance of sharia auditors; and 3) audit fees influence the performance of Sharia auditors. From the results of this research, it is hoped that future researchers can add variables that are considered to influence the performance of Sharia auditors.
Analisis Pengaruh Audit Tenure, Struktur Corporate Governance dan Ukuran KAP Terhadap Integritas Laporan Keuangan Nabila Ahdania Azahra; Cris Kuntadi; Fanisa eka Pratiwi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1134

Abstract

The purpose of this research is to analyze the influence of audit tenure, corporate governance structure and KAP size on the integrity of financial reports. Develop a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) The influence of Audit Tenure on Financial Integrity; 2) Corporate Governance Structure has an influence on Financial Integrity; and 3) KAP size has an effect on financial integrity.
Pengaruh Direct Marketing terhadap Keputusan Pembelian pada Live Streaming Tiktok dengan Kepercayaan sebagai Variabel Moderasi dalam Perspektif Bisnis Islam : Study pada Generasi Z Pengguna Aplikasi Tiktok di Kota Bandar Lampung Fatih Fuadi; Adib Fachri; Feby Amelia
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1137

Abstract

The development of the times is constantly changing, marked by the existence of various applications that have online promotion and sales features. competition in online sales is getting tighter, making online business people look for the right strategy to market their products, such as in the TikTok strategy application so that consumers are easy to make a purchasing decision, namely with its latest feature, namely live streaming, which can be seen from direct marketing and trust. The purpose of this study was to determine the effect of direct marketing on purchasing decisions with trust as a moderating variable in an Islamic business perspective. This research uses quantitative methods. Data collection techniques in literature review, questionnaires and Likert scales. The population used in this study is generation z in Bandar Lampung City. Sampling in this study using purposive sampling technique. The number of samples used, determined by the formula according to Widianto, amounted to 97 respondents. The data analysis method uses Partial Last Scructural Equation Modeling (PLS-SEM) and data processing using smartPLS software. The results of this study indicate that there is a positive and significant influence between direct marketing on purchasing decisions. And trust does not moderate the relationship between direct marketing and purchasing decisions. In the perspective of Islamic business direct marketing on purchasing decisions on live streaming tiktok has implemented the principles of Islamic business ethics, including unity, balance, free will, responsibility, and benevolence so that it is something that Muslim business people need to pay attention to.
Pengaruh Penilaian Terhadap Audit Quality: Insentif Kerja, Pengalaman Auditor Dan Kompleksitas Tugas Nabila Imanina Fahira; Cris Kuntad; Afina Azzahra
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1158

Abstract

The aim of this research is to examine the factors that influence intensive assessment, auditor experience and task complexity on audit quality. This research aims to analyze the influence of intensive assessment, auditor experience, and task complexity on audit quality. This research uses quantitative methods with multiple linear regression techniques. Research data was obtained from 100 auditors working at KAP in Indonesia. The research results show that intensive assessment, auditor experience, and task complexity have a significant influence on audit quality. Intensive assessment and auditor experience have a positive influence on audit quality, while task complexity has a negative influence on audit quality.
Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi Elisa Khoeriyah Sukawanda; Cris Kuntadi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1159

Abstract

Fraud is not a new disease in the global economy. This crime can even cause extraordinary losses to the business world, the country and the world. According to the ACFE, fraud costs businesses 5% of their total revenue each year. Therefore, preventative and disclosure measures are also important to address this serious problem. One of them is forensic accounting and investigative auditing. However, because it is a new field, few people understand forensic accounting and investigative auditing, still have questions about fraud, and do not know techniques for preventing and detecting fraud. This article reviews the factors that influence Fraud Prevention and Disclosure, namely Forensic Accounting and Investigative Audits, a study in the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Accounting influences Fraud Prevention and Disclosure; 2) Investigative Audits influence Fraud Prevention and Disclosure.
Analisis Kelayakan Nasabah Dalam Pembiayaan KPR iB Griya Barokah Pada Bank Jatim Syariah Cabang Sidoarjo Herlina Rahma Yanti; Putri Ayu Fitria Sari; Wulan Alyu Nabilla; Muhammad Iqbal Surya Pratikto
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1180

Abstract

The aim of this research is to determine the method used by Bank Jatim Syariah Sidoarjo Branch in analyzing the suitability of iB Barokah home ownership credit (KPR) customers. By using interview techniques, a qualitative research approach was used. Based on research findings, it is known that Bank Jatim Syariah Sidoarjo Branch applies the 5C principles by paying special attention to collateral, capacity and character. The sustainability of financing is greatly influenced by these three factors. Meanwhile, in the conditional point of economy and capital, it is only a supporting factor because it is considered not to have a significant impact on the financing process
Implementasi Sistem Akuntansi Syariah Dalam Pengelolaan Asuransi Syariah Di Indonesia Gunawan Aji; Rhetha, Syintia Amanda; Eka Kurniawati; Lia Olivia Zahara
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1273

Abstract

Sharia insurance as a financial institution is required to prepare financial reports in accordance with PSAK 108. The use of accounting by a company is very important in the current situation, especially sharia insurance which seeks to increase client trust. However, rapid expansion without other supporting factors, including employees who are experts in sharia, has resulted in a lack of sharia-related knowledge among customers. This research uses the literature study method to conduct qualitative descriptive research. The aim is to better understand how Indonesian sharia insurance implements a sharia accounting system to ensure sharia insurance business activities comply with sharia principles and fulfill the public's desire for compliant financial solutions. The findings show that the implementation of this sharia accounting system ensures that sharia insurance business activities comply with sharia principles and fulfill the public's desire for financially sound financial solutions
PPh Pasal 22 dan PPh Pasal 23 Leni Shofiyani; Mutia Salwa Hutahuruk; Servina Rahayu
Journal of Islamic Economics and Finance Vol. 2 No. 3 (2024): Agustus: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i3.1353

Abstract

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.

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