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Al-Manar Journal of Accountancy and Business Studies
Published by Yayasan Almanar Pujud
ISSN : -     EISSN : 30646162     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Manar Journal of Accountancy and Business Studies is a peer-reviewed academic journal dedicated to advancing knowledge in the fields of accounting and business. The journal provides a platform for scholars, researchers, and practitioners to present original research, theoretical studies, and practical insights on topics such as financial accounting, management accounting, corporate governance, taxation, business strategy, and entrepreneurship. With a focus on bridging the gap between theory and practice, the journal encourages submissions that contribute to the development of accounting and business practices, foster innovation, and promote ethical and sustainable business solutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 32 Documents
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Pengaruh Workplace Sprituality dan Budaya Organisasi Terhadap Work Engagement pada UPT Balai Monitor Spektrum Frekuensi Radio Kelas I Pekanbaru Amanda Putri; Ade Ria Nirmala
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

UPT Pekanbaru Class I Radio Frequency Spectrum Monitoring Center is a technical implementation unit under the Directorate General of SDPPI which is tasked with monitoring and controlling frequencies in the Riau region. This research aims to analyze the influence of workplace spirituality and organizational culture on work engagement. The method used is quantitative with a survey approach, using a questionnaire distributed to 47 employees using a purposive sampling technique. Data were analyzed using SPSS. The research results show that Workplace Spirituality has a significant effect on Work Engagement, while organizational culture does not have a significant effect on Work Engagement. Simultaneously, these two independent variables influence work engagement. These findings emphasize the importance of paying attention to organizational culture and the potential impact of Workplace Spirituality conflict in relation to employee work engagement.
The Role of Financial Literacy, Behavior, and Technology in Enhancing Business Sustainability Among Women-Owned MSMEsin Pekanbaru City Siti A-Isah; Umi Rachmah Damayanti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Business sustainability refers to a firm's ability to maintain operations and survive over the long term. This study investigates the influence of financial literacy, financial behavior, and financial technology on business sustainability among female MSME entrepreneurs in Pekanbaru City. Using a sample of 77 respondents, data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The results reveal that financial literacy and financial technology have a positive and significant effect on business sustainability, whereas financial behavior shows no significant effect. Overall, the three variables explain 42.2% of the variance in business sustainability, while the remaining 57.8% is attributed to other factors not examined in this study. These findings highlight the importance of enhancing financial literacy and technology adoption to strengthen the sustainability of female-led MSMEs.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan dengan Disiplin Kerja Sebagai Mediasi pada Karyawan PT. Bank Tabungan Negara Cabang Syariah Pekanbaru Zulva Febriyanti; Desvi Emti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
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This research was conducted at PT Bank Tabungan Negara Syariah Branch in Pekanbaru. The study aims to analyze the influence of leadership style and work motivation on employee performance, with work discipline acting as a mediating variable among employees of PT Bank Tabungan Negara Syariah Branch Pekanbaru. The research employed a quantitative method with a survey approach. Data were collected through questionnaires distributed to employees and analyzed using the Structural Equation Modeling (SEM) method via the SmartPLS application. The population in this study consisted of 62 individuals, all of whom were included as the sample. The results indicate that leadership style and work motivation do not have a direct effect on employee performance. However, both leadership style and work motivation have a direct influence on work discipline. Moreover, work discipline has been shown to mediate the relationship between leadership style, work motivation, and employee performance. The implications of this study suggest that companies need to pay close attention to developing positive leadership styles and motivational strategies that effectively encourage employees to enhance their performance.
Pengaruh Persepsi Risiko dan Kepercayaan Terhadap Keputusan Menabung Emas pada Ibu Rumah Tangga dengan Persepsi Manfaat Investasi Emas Sebagai Variabel Moderating Sehani Sehani
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the influence of risk perception and trust partially and simultaneously on the decision to save gold among housewives in Pekanbaru City and to determine whether the perception of the benefits of gold investment can moderate the relationship between risk perception and trust with the decision to save gold among housewives in Pekanbaru City. The types and sources of data for this study consist of primary and secondary data. Primary data is research data obtained directly from research respondents. Secondary data is reference data related to the research study. Data analysis techniques used multiple regression and multiple regression models with a moderating interaction test. The results of the study are that partially and simultaneously risk perception and trust have a positive and significant effect on the decision to save gold among housewives in Pekanbaru City. The variable of perceived benefits is a moderating variable that strengthens the relationship between risk perception and trust on the decision to save gold among housewives in Pekanbaru City.
Analisis Penerapan Pengungkapan Global Reporting Intiative (GRI) 400 dalam Sustainability Report pada Sektor Healthcare di Bursa Efek Indonesia Tahun 2024 Zul Azmi; Emi Vita Liani; Santika Santika; Sri Cahyani
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
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This study aims to analyze the implementation of Global Reporting Initiative (GRI) 400 disclosures in Sustainability Reports in Healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2024. The research method used is a qualitative descriptive approach with technical content analysis of the sustainability reports of sample companies. The sample determination was carried out using a purposive sampling method based on the availability of sustainability reports and the application of GRI standards, the research instrument using a GRI 4 indicator checklist that covers economic, environmental, and social dimensions. The results show that the level of disclosure of Healthcare aspects is still relatively suboptimal. The recapitulation of indicators shows that 66.03% of indicators are not disclosed, while full disclosure only reaches 30.14% and partial disclosure 3.83%, this indicates that sustainability practices in the healthcare sector are still selective and tend to focus on administrative aspects that do not fully reflect the completeness.
Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Industri Pariwisata di Indonesia Elsa Amalia Dita; Febri Rahmi
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
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The purpose of this study is to examine factors that affect the quality of profits, including Operating Cash Flow, Capital Structure, Investment Opportunity Set, Liquidity, and Company Size in service companies in the Indonesian Tourism Industry sub-sector service companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses secondary data obtained from the official IDX website for the 2022–2024 period. The sample consists of 18 companies selected using a purposive sampling technique. Data analysis was conducted using panel data regression analysis with EViews. The results indicate that Operating Cash Flow, Investment Opportunity Set, and Firm Size have a significant effect on Earnings Quality. Meanwhile, Capital Structure and Liquidity do not have a significant effect on Earnings Quality. The variables of operating cash flow, capital structure, investment opportunity set, liquidity and company size can contribute 74.78% to profit quality, while 25.22% is influenced by other factors not examined in this study.
Pengaruh Kompensasi, Keselamatan dan Kesehatan Kerja (K3) Terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Intervening pada PT. Suropati Jaya Abadi Kota Dumai Desi Fitria; Ade Ria Nirmala
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
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This study aims to examine theieffect of compensation and occupational health and safety (OHS/K3) on employee performance, with motivation as an intervening variable at PT. Suropati Jaya Abadi in Dumai City. This research uses a quantitative approach. The population consists of 86 employees, and the sample includes all employees using the total sampling technique. Data were collected through questionnaires and analyzed using SmartPLS 4.1. Theiresults show that compensation significantly affects employee performance, OHS/K3 affects performance, motivation influences employee performance, and motivation mediates the effect of both compensation and OHS/K3 on employee performance. The findings suggest that improving compensation and ensuring workplace health and safetyican enhance employee motivation and performance.
Strategi Komunikasi Interpersonal Karyawan dalam Meningkatkan Loyalitas Pelanggan di Allea Outfit Pekanbaru Charen Monicha; Yantos Yantos
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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This study aims to examine and analyze the interpersonal communication strategies employed by employees in enhancing customer loyalty. This research adopts a qualitative approach with a descriptive research design. The informants in this study consist of one manager, two employees, and five customers who are registered members. Data collection techniques include observation, in-depth interviews, and documentation. Data analysis is carried out through the stages of data reduction, data display, and conclusion drawing, using triangulation techniques to ensure the validity of the data. The results show that employees implement interpersonal communication strategies consisting of openness, empathy, supportiveness, positiveness, and equality. The aspect of openness is reflected in the delivery of honest and transparent information to customers. Empathy is demonstrated through employees’ ability to understand customers’ feelings and needs, as well as to handle complaints appropriately. Supportiveness is manifested through providing recommendations and alternative products that suit customers’ needs. Positiveness is shown through creating a good first impression, maintaining friendliness and politeness, and the ability to deal with various customer characteristics. Meanwhile, equality is reflected in providing fair and non-discriminatory service to all customers.
Pengaruh Label Halal, Kesadaran Halal dan Bahan Makanan Terhadap Minat Beli Makanan Kuliner di Pekanbaru Endrianto Ustha
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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This study aims to determine the effect of halal labels, halal awareness, and food ingredients on culinary purchase intention in Pekanbaru. The study population was all Muslim food lovers in Pekanbaru. A sample size of 112 was obtained by multiplying the number of indicators by 10. Instrument testing was conducted using validity and reliability tests. Multiple linear regression analysis was used to determine the effect of the independent variables on the dependent variable. The results showed that halal awareness and food ingredients influenced culinary purchase intention in Pekanbaru. However, halal labels did not influence culinary purchase intention in Pekanbaru, meaning that even without halal labels, respondents still purchased culinary products in Pekanbaru.
Pengaruh Motivasi, Persepsi, dan Sikap terhadap Keputusan Pembelian Body Lotion Vaseline pada Mahasiswa UIN Sultan Syarif Kasim Riau Wirza Kurnia Ananda; Ainun Mardiah
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
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This study aims to analyze the influence of motivation, perception, and attitude on the purchasing decisions of Vaseline Body Lotion among students of UIN Sultan Syarif Kasim Riau. The research employed a quantitative approach using a survey method through the distribution of questionnaires to 96 respondents who had used Vaseline Body Lotion, with purposive sampling as the sampling technique. The data analysis technique used was multiple linear regression with the assistance of the SPSS program, including validity tests, reliability tests, classical assumption tests, t-tests (partial), F-tests (simultaneous), and coefficient of determination tests (R²). The results of the study indicate that partially, motivation has a positive and significant effect on purchasing decisions. Meanwhile, perception does not have a significant effect on purchasing decisions, while attitude has a positive and significant effect on purchasing decisions. Simultaneously, motivation, perception, and attitude significantly influence purchasing decisions, with an F-value of 29.631 and a significance level of 0.000. The coefficient of determination (R²) value of 0.500 indicates that the three independent variables are able to explain 50% of the variation in purchasing decisions, while the remaining 50% is influenced by other variables outside this study. These findings confirm that consumer motivation and attitude play an important role in increasing purchasing decisions for Vaseline Body Lotion among students of UIN Sultan Syarif Kasim Riau

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