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Rifaatul Indana
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rifaatul.indana@uin-suka.ac.id
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+6285649163319
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jies@uin-suka.ac.id
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UIN Sunan Kalijaga Yogyakarta Jalan Laksda Adisucipto Yogyakarta
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Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Journal of Islamic Economic Scholar
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : -     EISSN : 27162044     DOI : https://doi.org/10.14421/jies
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JIES: Journal of Islamic Economic Scholar JIES is journal of student collage scientific papers, using electronic media as a place for publication research results from students college. This journal publish twice per year (Juny and December). JIES is a scientific journal that accepts publication papers of both literary and field results, which are included in the scope of Islamic Economics studies. Focus on the study is Islamic Economics, Business, Banking and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2024)" : 5 Documents clear
Pengaruh Intellectual Capital, Leverage, Kebijakan Dividen, dan Kualitas Audit Terhadap Earnings Management dengan Profitabilitas sebagai Variabel Moderasi Hidayah, Firda Nur; Putra, Rosyid Nur Anggara
Journal of Islamic Economic Scholar Vol. 5 No. 2 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.2.53-100

Abstract

Earnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur when managers in reporting company finances use judgment for deviations in financial statement information on the basis of company performance. Factors that can motivate managers to practice earnings management are leverage, audit quality, and profitability. This study aims to determine how intellectual capital, leverage, dividend policy, and audit quality influence earnings management with profitability as a moderating variable. In this study, the population used was companies listed on the Jakarta Islamic Index 70 (JII70) for the 2015-2021 period. The sample selection was carried out using a purposive sampling technique so that as many as 20 companies were found that matched the research criteria, so that 140 research data were obtained. The data analysis technique used panel data regression with the help of the E-Views 12 statistical tool. The results showed that intellectual capital, leverage , dividend policy has no significant effect on earnings management, audit quality has a significant negative effect on earnings management, profitability is able to strengthen the effect of intellectual capital on earnings management, profitability cannot strengthen the effect of leverage and dividend policy on earnings management, profitability is able to strengthen the effect of audit quality on earnings management.
Determinants of Shopee Paylater Usage Decisions with Financial Management Behavior A Moderating Variable Widodo, Az Zahra Zain; Furqonul Haq
Journal of Islamic Economic Scholar Vol. 5 No. 2 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.2.101-120

Abstract

In the era of modern globalization, technology is developing rapidly, marked by the presence of digital-based financial technology in people's lives. This technology, known as financial technology (fintech), presents new innovations in the financial industry in Indonesia in the form of the Paylater feature on the Shopee marketplace. This study uses a quantitative approach with a questionnaire research method with a sample of 155 respondents with all respondents specifically for Shopee Paylater service users in generation Z in DI Yogyakarta who are not yet working. The analysis method used in this study is SEM-PLS with the help of the WarpPLS 7.0 analysis tool. The results of this study indicate that partially, religiosity, income, risk perception, and lifestyle have a significant positive effect on the decision to use Shopee Paylater. Financial Management Behavior does not moderate the partial relationship between religiosity, risk perception and lifestyle on the decision to use Shopee Paylater. While Financial Management Behavior is proven to moderate the relationship between income and the decision to use Shopee Paylater.
Faktor-Faktor yang Mempengaruhi Aksesibilitas UMKM Terhadap Pembiayaan di Bank Syariah (Studi Pada UMKM Kampung Lembur Sawah Mulyaharja) Aziz, Imam Abdul; Junaidi; Brawijaya, Andri
Journal of Islamic Economic Scholar Vol. 5 No. 2 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.2.121-130

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very strategic role in developing the region , and can support large industries and become one of the drivers of a country's progress. However, in its operations, MSMEs have many obstacles, one of which is capital from Islamic banks in the form of financing. This study aims to determine the factors that affect the accessibility of SMEs to financing in Islamic banks. The method used in this study is a quantitative method with the help of SPSS For Windows Version  23 data processing software. The population in this study is the MSMEs of village Lembur Sawah Mulyaharja, totaling 86 SMEs with a total sample of 86 SMEs. The results showed that the information, guarantee and location factors had a significant and positive effect both simultaneously and partially on the accessibility of MSMEs in Islamic banks. The most dominant factor influencing the accessibility of MSMEs to Islamic bank financing is the information factor. The information needed for MSMEs in accessing financing at Islamic banks is information related to procedures, financing requirements, system convenience, profit sharing, and financing retrieval services at the concerned Islamic bank. 
Dampak Kebijakan Moneter terhadap Fluktuasi Nilai Tukar Studi Kasus: Indonesia dan Amerika Panuntun, Ilham; Agunanto, Rif'an; Habibbullah, Syaiful
Journal of Islamic Economic Scholar Vol. 5 No. 2 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.2.131-139

Abstract

Penelitian ini menganalisis dampak kebijakan moneter terhadap fluktuasi nilai tukar di Indonesia dan Amerika Serikat selama 2014–2023. Menggunakan regresi linier berganda data panel, hasil menunjukkan suku bunga berpengaruh positif signifikan, sementara inflasi negatif signifikan. Model Pooled OLS lebih sesuai berdasarkan uji statistik. Penelitian ini menekankan pentingnya kebijakan moneter yang efektif dalam menjaga stabilitas nilai tukar.
Analisis Faktor-Faktor yang Mempengaruhi Perilaku Keuangan Pribadi pada Generasi Z Sadulur, Akhmad Ilma; Wabi Abdul Wahab
Journal of Islamic Economic Scholar Vol. 5 No. 2 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.2.139-146

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku keuangan pribadi pada Generasi Z di Indonesia. Dengan pendekatan kuantitatif dan metode deskriptif korelasional, penelitian ini menggunakan data dari 43 responden yang berasal dari kalangan Generasi Z. Variabel independen yang diteliti meliputi literasi keuangan, sikap terhadap uang, gaya hidup konsumtif, dan perencanaan keuangan, sementara variabel dependen adalah perilaku keuangan pribadi. Hasil analisis deskriptif menunjukkan bahwa tingkat literasi keuangan responden tergolong tinggi, sikap terhadap uang cukup baik, dan gaya hidup konsumtif relatif rendah. Analisis korelasi Pearson menunjukkan bahwa seluruh variabel independen memiliki hubungan yang signifikan terhadap perilaku keuangan pribadi, dengan koefisien tertinggi ditunjukkan oleh literasi keuangan (r = 0.628) dan perencanaan keuangan (r = 0.611). Temuan ini memperkuat literatur yang menyatakan bahwa perilaku keuangan individu dipengaruhi secara simultan oleh pengetahuan, sikap, gaya hidup, dan kebiasaan perencanaan. Penelitian ini memberikan kontribusi dalam memahami perilaku finansial generasi muda serta memberikan implikasi bagi pengembangan pendidikan keuangan yang relevan di era digital.

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