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Jurnal Ekonomi dan Bisnis Islam
Published by Universitas Islam Negeri Sunan Kudus
ISSN : -     EISSN : 29873673     DOI : http://dx.doi.org/10.21043/jebisku
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Islamic Economics Islamic Accounting Islamic Business Management Islamic Banking Zakat and Waqf Management https://jim.uinsuku.ac.id/index.php/JEBISKU/about/editorialPolicies#focusAndScope
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 124 Documents
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Moderasi Green Perceived Quality pada Pengaruh Green Consumerism dan Value terhadap Revisit Intention Starbucks Kudus Affan, Hildhan; Supriyanto, Agus
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5617

Abstract

AbstractThis study aims to examine and analyze the influence of green consumerism and green perceived value on revisit intention, as well as the role of green perceived quality as a moderating variable in Starbucks Kudus customers. The study used a quantitative approach with a sample of 100 respondents who had visited at least once. The sampling technique used purposive sampling, while data were collected through a Google Form questionnaire and analyzed using SmartPLS 4. The results showed that green consumerism did not have a positive and significant effect on revisit intention, with a p-value of 0.541 > 0.05. Green perceived value had a positive and significant effect on revisit intention with a p-value of 0.010 < 0.05. Green Perceive Quality was unable to moderate the relationship between Green Consumerism and Revisit Intention with a p-value of 0.116 > 0.05. However, green perceived quality was proven to moderate the relationship between green perceived value and revisit intention with a p-value of 0.040 < 0.05, thus strengthening customer intention to revisit. This study concluded that customers' revisit intentions were more influenced by perceived environmental benefits than by environmental awareness alone. The findings also suggest that perceived green quality plays a significant role in strengthening the influence of green values on customers' revisit decisions.Keywords: Green Consumerism; Green Perceived Value; Green Perceived Quality; Revisit Intention.AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh green consumerism dan green perceived value terhadap revisit intention, serta peran green perceived quality sebagai variabel moderasi pada pelanggan Starbucks Kudus. Penelitian menggunakan pendekatan kuantitatif dengan sampel sebanyak 100 responden yang pernah berkunjung minimal satu kali. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan data dikumpulkan melalui kuesioner Google Form dan dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa green consumerism tidak berpengaruh positif dan signifikan terhadap revisit intention, dengan p-value 0,541 > 0,05. Green perceived value berpengaruh positif dan signifikan terhadap revisit intention dengan p-value 0,010 < 0,05. Green perceived quality tidak mampu memoderasi hubungan antara green consumerism dan revisit intention dengan p-value 0,116 > 0,05. Namun, green perceived quality terbukti mampu memoderasi hubungan antara green perceived value dan revisit intention dengan nilai p-value 0,040 < 0,05, sehingga memperkuat niat pelanggan untuk berkunjung kembali. Penelitian ini menyimpulkan bahwa niat kunjungan ulang pelanggan lebih dipengaruhi oleh nilai manfaat lingkungan yang dirasakan dibandingkan kesadaran lingkungan semata. Temuan ini juga menunjukkan bahwa persepsi kualitas hijau berperan penting dalam memperkuat pengaruh nilai hijau terhadap keputusan pelanggan untuk berkunjung kembali.Kata Kunci: Green Consumerism; Green Perceived Value; Green Perceived Quality; Revisit Intention.
Moderasi Inflasi pada Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Non-Performing Financing di Bank Muamalat Ulliasari, Silvina; Kirom, Cihwanul; Suhadi, Suhadi
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.6096

Abstract

AbstractThe main problem addressed in this study is the inconsistency in the effect of murabahah, mudharabah, and musyarakah financing on Non-Performing Financing (NPF), as well as the unclear role of inflation as an external factor moderating these relationships at PT Bank Muamalat Indonesia Tbk. This study aims to analyze the effect of the three financing types on NPF and to examine the moderating role of inflation. The method employed is a quantitative approach using quarterly secondary data from 2018–2025 obtained from Bank Muamalat's financial reports, the Financial Services Authority, and Statistics Indonesia. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with EViews. The findings reveal that murabahah financing has a positive and significant effect on NPF, mudharabah has no significant effect, while musyarakah has a negative and significant effect. The moderation test results prove that inflation only moderates the relationship between musyarakah and NPF, but does not moderate murabahah or mudharabah. This study concludes that internal factors, particularly the characteristics of financing contracts, are more dominant in influencing financing risk than external macroeconomic factors. The practical implication is that Islamic bank management should optimize the musyarakah portfolio to reduce NPF and enhance risk mitigation strategies for murabahah contracts.Keywords: Non-Performing Financing; Murabahah; Mudharabah; Musyarakah; InflationAbstrakPermasalahan utama dalam penelitian ini adalah ketidakkonsistenan pengaruh pembiayaan murabahah, mudharabah, dan musyarakah terhadap Non-Performing Financing (NPF) serta belum jelasnya peran inflasi sebagai faktor eksternal yang memoderasi hubungan tersebut pada PT Bank Muamalat Indonesia Tbk. Penelitian ini bertujuan menganalisis pengaruh ketiga jenis pembiayaan tersebut terhadap NPF dan menguji peran moderasi inflasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder triwulanan periode 2018–2025 yang diperoleh dari laporan keuangan Bank Muamalat, Otoritas Jasa Keuangan, dan Badan Pusat Statistik. Analisis dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) berbantuan EViews. Temuan penelitian menunjukkan bahwa pembiayaan murabahah berpengaruh positif dan signifikan terhadap NPF, mudharabah tidak berpengaruh signifikan, sedangkan musyarakah berpengaruh negatif dan signifikan. Hasil uji moderasi membuktikan bahwa inflasi hanya memoderasi hubungan musyarakah terhadap NPF, tetapi tidak memoderasi murabahah maupun mudharabah. Simpulan penelitian ini adalah faktor internal berupa karakteristik akad pembiayaan lebih dominan memengaruhi risiko pembiayaan dibandingkan faktor eksternal makroekonomi. Implikasi praktisnya, manajemen bank syariah perlu mengoptimalkan portofolio musyarakah untuk menekan NPF dan meningkatkan mitigasi risiko pada akad murabahah.Kata Kunci: Non-Performing Financing; Murabahah; Mudharabah; Musyarakah; Inflasi.
Determinan Loyalitas Reseller Kain Tenun Ikat Troso di Grup Facebook Lapak Tenun Troso Online Naja, Eri Safaun; Karsono, Lorena Dara Putri
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5991

Abstract

This research explores the factors that shape the loyalty of resellers of Troso Ikat Woven fabric resellers in the Facebook Group Lapak Tenun Troso Online. The focus is on the influence of service quality, product trust, and consumer satisfaction on reseller loyalty amidst high digital competition and the tendency to switch to other suppliers. The correlation method was applied to understand the relationship between variables through a sample of 100 respondents from a population of 3,492 members. The findings show that service quality has not sufficiently influenced loyalty due to variations in experience and service inconsistency. On the other hand, product trust has a strong positive influence, driven by product suitability, seller reliability, and minimal risk of loss. Consumer satisfaction also strengthens loyalty through positive experiences, social engagement, and supply dependence which keeps resellers making repeat transactions. These results confirm the strategy of strengthening trust and satisfaction as the key to maintaining loyalty while supporting the sustainability of local woven fabric businesses.Keywords: Service Quality, Product Trust, Consumer Satisfaction, Troso Ikat Weaving Penelitian ini mengeksplorasi faktor-faktor yang membentuk loyalitas reseller kain Tenun Ikat Troso di Grup Facebook Lapak Tenun Troso Online. Fokus tertuju pada pengaruh kualitas layanan, kepercayaan produk, dan kepuasan konsumen terhadap kesetiaan reseller di tengah persaingan digital yang tinggi dan kecenderungan berpindah ke pemasok lain. Metode korelasi diterapkan untuk memahami hubungan antarvariabel melalui sampel 100 responden dari populasi 3.492 anggota. Temuan menunjukkan kualitas layanan belum cukup memengaruhi loyalitas karena variasi pengalaman dan ketidakkonsistenan layanan. Sebaliknya, kepercayaan produk menimbulkan pengaruh positif yang kuat, didorong kesesuaian produk, keandalan penjual, dan minim risiko kerugian. Kepuasan konsumen turut memperkuat loyalitas melalui pengalaman positif, keterikatan sosial, dan ketergantungan pasokan yang membuat reseller tetap bertransaksi secara berulang. Hasil ini menegaskan strategi penguatan kepercayaan dan kepuasan sebagai kunci mempertahankan loyalitas sekaligus mendukung keberlanjutan bisnis kain tenun lokal.Kata Kunci :   Kualitas Layanan, Kepercayaan Produk, Kepuasan Konsumen, Tenun Ikat Troso
Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit dan Political Connection terhadap Agresivitas Pajak Fauziyah, Shifa; Citradewi, Adelina; Hadi, Nor
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5044

Abstract

AbstractThis study aims to obtain empirical evidence regarding the influence of independent boards of commissioners, audit committees, audit quality, and political connections on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2023. This study used a quantitative approach, with a population of 486 manufacturing companies listed on the IDX in 2023. The sample was drawn using a purposive sampling technique, resulting in 210 companies meeting the criteria. Data collection used documentation techniques from company financial reports, and the analysis technique used was multiple regression analysis. The results show that independent boards of commissioners have no significant effect on tax aggressiveness, audit committees have a negative and significant effect on tax aggressiveness, audit quality has a negative but insignificant effect on tax aggressiveness, and political connections have a negative and significant effect on tax aggressiveness. This study contributes to the development of agency theory and upper echelon theory in the context of taxation, and provides recommendations for regulators and companies in designing effective governance policies to reduce tax aggressiveness.Keywords: Independent Commissioner; Audit Committee; Audit Quality; Political Connection; Tax Aggressiveness. AbstrakPenelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh dewan komisaris independen, komite audit, kualitas audit, dan political connection terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2023 sebanyak 486 perusahaan. Sampel diambil dengan teknik purposive sampling dan diperoleh 210 perusahaan yang memenuhi kriteria. Pengumpulan data menggunakan teknik dokumentasi dari laporan keuangan perusahaan, serta teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen tidak berpengaruh signifikan terhadap agresivitas pajak, Komite audit berpengaruh negatif dan signifikan terhadap agresivitas pajak, Kualitas audit berpengaruh negatif tetapi tidak signifikan terhadap agresivitas pajak dan political connection berpengaruh negatif dan signifikan terhadap agresivitas pajak. Penelitian ini memberikan kontribusi bagi pengembangan teori keagenan dan teori upper echelon dalam konteks perpajakan, serta memberikan rekomendasi bagi regulator dan perusahaan dalam merancang kebijakan tata kelola yang efektif untuk menekan praktik agresivitas pajak.Kata kunci: Komisaris Independen; Komite Audit; Kualitas Audit; Political Connection; Agresivitas Pajak.
Upaya Penanganan Pembiayaan Bermasalah pada Akad Rahn di KSPPS BMT Mandiri Sejahtera Cabang Dukun Adibah, Alda Naila; Habibi, M. Lutfillah
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5483

Abstract

This study aims to explain the efforts to manage non-performing financing in the Rahn product at BMT Mandiri Sejahtera, Dukun Branch. Non-performing financing poses a significant challenge as it can disrupt the institution’s financial stability and reduce members’ trust. The study employs a qualitative descriptive method with data collected through interviews, observations, and documentation. The findings indicate that the main causes of non-performing financing stem from weaknesses in the initial survey and analysis process, as well as external factors such as members’ economic conditions and household issues. The handling efforts are carried out in stages through intensive supervision of ongoing financing, regular reminders via phone calls, text messages, or direct visits, and restrictions on access to new financing for members with arrears. Recovery measures include rescheduling, restructuring, and implementing a daily savings program to help ease members’ installment burdens. For members who are unable to fulfill their obligations, resolution is pursued through collateral execution or the application of the PPAP procedure in accordance with institutional operational standards. The study concludes that intensive communication, consistent supervision, and the application of prudential principles from the early stages of financing analysis are key factors in the successful management of non-performing financing.Keywords: Handling Efforts; Non-Performing Financing; Rahn; BMT. Penelitian ini bertujuan untuk menjelaskan upaya penanganan pembiayaan bermasalah pada produk Rahn di BMT Mandiri Sejahtera Cabang Dukun. Pembiayaan bermasalah menjadi isu penting karena dapat mengganggu stabilitas keuangan lembaga dan menurunkan tingkat kepercayaan anggota. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penyebab utama pembiayaan bermasalah berasal dari kelemahan dalam proses survei dan analisis awal, serta faktor eksternal seperti kondisi ekonomi dan permasalahan rumah tangga anggota. Upaya penanganan dilakukan secara bertahap melalui pengawasan intensif terhadap pembiayaan yang berjalan, pemberian pengingat rutin melalui telepon, pesan singkat, dan kunjungan langsung, serta pembatasan akses pembiayaan baru bagi anggota yang memiliki tunggakan. Upaya penyelamatan dilaksanakan melalui penjadwalan ulang (rescheduling), restrukturisasi, dan penerapan program tabungan harian untuk membantu meringankan beban angsuran. Apabila anggota tidak mampu melunasi kewajibannya, penyelesaian ditempuh melalui eksekusi jaminan atau penerapan prosedur PPAP sesuai ketentuan operasional lembaga. Hasil penelitian menegaskan bahwa komunikasi yang intens, pengawasan yang konsisten, serta penerapan prinsip kehati-hatian sejak tahap analisis awal menjadi faktor utama dalam keberhasilan penanganan pembiayaan bermasalah.Kata Kunci: Upaya Penanganan; Pembiayaan Bermasalah; Rahn; BMT.
Pengaruh Struktur Modal, Kepemilikan Manajerial, Institusional terhadap Kualitas Laba Perusahaan Makanan dan Minuman di ISSI Amir, Sahril; Ridwan, Murtadho
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.6005

Abstract

Earnings quality is an important indicator in assessing the credibility of a company's financial information, as it reflects the extent to which reported earnings represent the firm's actual economic performance. This study aims to examine the effect of capital structure, managerial ownership, and institutional ownership on earnings quality based on the Agency Theory approach. The population consists of 32 food and beverage sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2024 period. The sample was selected using a purposive sampling technique, resulting in 16 companies that met the research criteria. The data were analyzed using panel data regression to investigate the effect of each independent variable on earnings quality, using EViews software. The findings indicate that capital structure has no significant effect on earnings quality. In contrast, managerial ownership has a significant positive effect on earnings quality, suggesting that greater managerial share ownership aligns the interests of managers and shareholders, thereby improving earnings quality. Meanwhile, institutional ownership does not significantly affect earnings quality. These findings imply that not all corporate governance mechanisms are equally effective in enhancing earnings quality, as their effectiveness depends on the characteristics of each governance mechanism.Keywords: Earnings Quality; Capital Structure; Managerial Ownership; Institutional Ownership. Kualitas laba merupakan salah satu indikator penting dalam menilai kredibilitas informasi keuangan perusahaan karena mencerminkan kemampuan laba dalam menggambarkan kondisi ekonomi yang sesungguhnya. Penelitian ini bertujuan menganalisis pengaruh struktur modal, kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2024 dengan menggunakan pendekatan Agency Theory. Populasi penelitian terdiri atas 32 perusahaan, sedangkan sampel ditentukan melalui teknik purposive sampling sehingga diperoleh 16 perusahaan yang memenuhi kriteria penelitian. Data dianalisis menggunakan metode regresi data panel untuk menguji pengaruh masing-masing variabel independen terhadap kualitas laba, dengan menggunakan aplikasi EViews Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap kualitas laba. Sebaliknya, kepemilikan manajerial berpengaruh signifikan terhadap kualitas laba, yang mengindikasikan bahwa peningkatan kepemilikan saham oleh manajemen dapat memperkuat keselarasan kepentingan antara manajer dan pemegang saham sehingga meningkatkan kualitas laba. Sementara itu, kepemilikan institusional tidak berpengaruh signifikan terhadap kualitas laba. Temuan ini menunjukkan bahwa tidak semua mekanisme tata kelola perusahaan mampu meningkatkan kualitas laba, sehingga efektivitas pengawasan bergantung pada karakteristik masing-masing mekanisme.Kata Kunci: Kualitas Laba; Struktur Modal; Kepemilikan Manajerial; Kepemilikan Institusional.
Kualitas Produk dan Brand Hate terhadap Non-Repurchase Intention yang Dimediasi Negative e-WOM pada Kosmetik Pinkflash Desi Fatimatuzzahro; Sufiana Noor
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 3 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i3.6380

Abstract

AbstractThis study examines the effects of product quality and brand hate on non-repurchase intention, with negative Electronic Word of Mouth (negative e-WOM) as a mediating variable among Muslim women consumers of Pinkflash cosmetics in Kudus City. The study was motivated by a 2025 issue in which the Indonesian Food and Drug Authority (BPOM) identified several cosmetic products containing hazardous substances, including products from Pinkflash. The incident gained widespread attention on social media, triggering consumer complaints and negative information that affected public perceptions. This research employed a quantitative descriptive approach with explanatory research methods. The population consisted of Muslim women in Kudus City who had purchased Pinkflash cosmetics. Data were collected from 140 respondents using purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 4.0). The results indicate that product quality has no significant effect on non-repurchase intention. Brand hate has a positive and significant effect on non-repurchase intention. Product quality negatively affects negative e-WOM, while brand hate positively affects negative e-WOM. Negative e-WOM positively influences non-repurchase intention. Furthermore, negative e-WOM does not mediate the relationship between product quality and non-repurchase intention but successfully mediates the relationship between brand hate and non-repurchase intention.Keywords: Product Quality; Brand Hate; Negative E-WOM; Non-Repurchase Intention. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan brand hate terhadap non-repurchase intention, dengan negative electronic word of mouth (negative e-WOM) sebagai variabel mediasi pada konsumen muslimah kosmetik Pinkflash di Kota Kudus. Latar belakang penelitian ini berdasarkan adanya isu pada tahun 2025 bahwa BPOM RI menemukan beberapa produk yang mengandung bahan berbahaya dimana salah satu merk tersebut adalah Pinkflash. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode penelitian eksplanatori (explanatory research). Populasi penelitian adalah seluruh wanita muslimah yang berdomisili di Kota Kudus yang pernah membeli produk kosmetik Pinkflash. Peneliti menggunakan metode Structural Equation Modeling-Partial Least Square (SEM-PLS 4.0). Teknik sampling yang digunakan non-probability dengan metode purposive sampling. Setelah melakukan penyebaran kuesioner, sebanyak 140 data responden terkumpul. Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh signifikan terhadap non-repurchase intention, namun berpengaruh negatif signifikan terhadap negative e-WOM. Brand hate terbukti berpengaruh positif signifikan terhadap non-repurchase intention maupun negative e-WOM. Negative e-WOM memiliki pengaruh positif signifikan terhadap non-repurchase intention. Pada pengujian mediasi, negative e-WOM tidak mampu memediasi pengaruh kualitas produk terhadap non-repurchase intention, namun terbukti memediasi secara parsial pengaruh brand hate terhadap non-repurchase intention.Kata Kunci: Kualitas Produk; Brand Hate; Negative E-WOM; Non-Repurchase Intention.
Faktor yang Memengaruhi Loyalitas Penggunaan QRIS pada Gen Z di FEBI UIN Sunan Kudus Syahrilna Fazakiyah; Suparwi Suparwi
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 3 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i3.5693

Abstract

AbstractThis study aims to analyze the effects of social environment, merchant availability, and lifestyle on loyalty toward the use of the Quick Response Code Indonesian Standard (QRIS) among Generation Z students at the Faculty of Islamic Economics and Business, UIN Sunan Kudus. This study employed a quantitative approach using primary data collected through questionnaires. The population consisted of students of the Faculty of Islamic Economics and Business, UIN Sunan Kudus, from the 2021–2022 cohorts. A total of 89 respondents were selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 20. The results indicate that the social environment has a positive and significant effect on loyalty toward QRIS use, with a significance value of 0.000 < 0.05. Merchant availability also has a significant effect on loyalty toward QRIS use, with a significance value of 0.001 < 0.05, indicating that convenient access to QRIS across various merchants encourages continued usage. Furthermore, lifestyle has a significant effect on loyalty toward QRIS use, with a significance value of 0.006 < 0.05. Simultaneously, social environment, merchant availability, and lifestyle have a significant effect on loyalty toward QRIS use.Keywords: QRIS; Social Environment; Merchant Availability; Lifestyle; Usage Loyalty. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh lingkungan sosial, ketersediaan merchant, dan gaya hidup terhadap loyalitas penggunaan Quick Response Code Indonesian Standard (QRIS) pada Generasi Z di Fakultas Ekonomi dan Bisnis Islam UIN Sunan Kudus. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner. Populasi yaitu mahasiswa FEBI UIN Sunan Kudus angkatan 2021–2022. Sampel berjumlah 89 responden yang ditentukan menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukkan bahwa lingkungan sosial berpengaruh positif dan signifikan terhadap loyalitas penggunaan QRIS dengan nilai signifikansi 0,000 < 0,05. Ketersediaan juga berpengaruh signifikan terhadap loyalitas penggunaan QRIS, dengan nilai signifikansi 0,001 < 0,05. Hasil ini menunjukkan bahwa kemudahan akses penggunaan QRIS pada berbagai merchant mendorong penggunaan berkelanjutan. Selain itu, gaya hidup berpengaruh signifikan terhadap loyalitas penggunaan QRIS dengan nilai signifikansi 0,006 < 0,05. Secara simultan, lingkungan sosial, ketersediaan merchant, dan gaya hidup berpengaruh signifikan terhadap loyalitas penggunaan QRIS.Kata kunci: QRIS; Lingkungan Sosial; Ketersediaan; Gaya Hidup; Loyalitas Penggunaan.
Pengaruh Perceived Usefulness, Perceived Ease Of Use, dan Perceived Security Terhadap Intention Use Aplikasi BYOND Tanti - Fitriani; Indah Dewi Maharany
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 3 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i3.6419

Abstract

AbstractThis study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Security on the Intention to Use the BYOND application by Bank Syariah Indonesia, as well as to examine the mediating role of Trust among Generation Z in Jepara Regency. This study employed a quantitative approach using primary data collected through questionnaires distributed to 100 respondents selected through purposive sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS version 3.2.9. The results indicate that Perceived Usefulness, Perceived Ease of Use, and Perceived Security have no effect on Intention to Use. Trust has a positive effect on Intention to Use. Perceived Usefulness and Perceived Ease of Use have positive effects on Trust, whereas Perceived Security has a negative effect on Trust. Furthermore, Trust mediates the effects of Perceived Usefulness, Perceived Ease of Use, and Perceived Security on Intention to Use. Therefore, Bank Syariah Indonesia should prioritize strategies aimed at building and maintaining user trust, as Trust has been shown to directly influence Intention to Use while also mediating the effects of Perceived Usefulness, Perceived Ease of Use, and Perceived Security on Intention to Use.Keywords: Perceived Usefulness; Perceived Ease of Use; Perceived Security; Trust; Intention to Use.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, dan Persepsi Keamanan terhadap Niat Menggunakan aplikasi BYOND dari Bank Syariah Indonesia, serta untuk menguji peran Kepercayaan sebagai variabel mediasi di kalangan Generasi Z di Kabupaten Jepara. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 3.2.9. Hasil penelitian menunjukkan bahwa Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, dan Persepsi Keamanan tidak berpengaruh terhadap Niat Penggunaan. Kepercayaan memiliki pengaruh positif terhadap Niat Penggunaan. Kegunaan yang Dirasakan dan Kemudahan Penggunaan yang Dirasakan memiliki efek positif terhadap Kepercayaan, sedangkan Keamanan yang Dirasakan memiliki efek negatif terhadap Kepercayaan. Selain itu, Kepercayaan berperan sebagai mediator terhadap efek Kegunaan yang Dirasakan, Kemudahan Penggunaan yang Dirasakan, dan Keamanan yang Dirasakan terhadap Niat Penggunaan. Oleh karena itu, Bank Syariah Indonesia perlu memfokuskan pengembangan layanan pada upaya membangun dan mempertahankan kepercayaan pengguna, karena kepercayaan terbukti menjadi faktor yang secara langsung mendorong niat penggunaan sekaligus memediasi pengaruh persepsi kegunaan, kemudahan penggunaan, dan keamanan terhadap Intention to Use.Kata Kunci: Persepsi Kemanfaatan; Persepsi kemudahan; Persepsi Keamanan; Kepercayaan; Niat Penggunaan.
Pengaruh Green Investment, Environmental Performance, Carbon Emission Disclosure, dan Return on Asset terhadap Return Saham Sita Ulya Warda; Bayu Tri Cahya
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 3 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i3.6077

Abstract

AbstractStock returns are the returns investors receive on their stock investments and are a crucial factor influencing decision-making, particularly in the mining sector, which faces high environmental risks and volatile financial performance. Therefore, the purpose of this study is to determine the effect of Green Investment, Environmental Performance, Carbon Emission Disclosure, and Return on Assets on Stock Returns. This study uses a quantitative approach with secondary data sources and a sample of 11 companies obtained through purposive sampling. The data analysis method is panel data regression analysis with the assistance of Eviews 13 software. The novelty of this study lies in its focus on the mining sector at ISSI, its relevance to sharia principles that encourage not only profit-oriented but also environmental concern, and the most recent period, 2021-2024, to present a more up-to-date picture. Based on the results of the data analysis, it is known that Green Investment, Environmental Performance, and Carbon Emission Disclosure have no effect on stock returns, while Return on Assets do.Keywords: Green Investment; Environmental Performance; Carbon Emission Disclosure; Return on Asset; Stock Return. AbstrakReturn saham merupakan imbal hasil yang diterima investor atas investasinya di saham dan menjadi salah satu faktor krusial dalam memengaruhi pengambilan keputusan investasi khususnya pada sektor pertambangan yang memiliki risiko lingkungan tinggi dan kinerja keuangan fluktuatif. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Green Investment, Environmental Performance, Carbon Emission Disclosure, dan Return on Asset terhadap Return Saham. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder serta sampel sebanyak 11 perusahaan diperoleh dari pengambilan sampel dengan teknik purposive sampling. Metode analisis data adalah analisis regresi data panel dengan bantuan software Eviews 13. Kebaruan penelitian terletak pada objek yang difokuskan pada sektor pertambangan di ISSI, relevansinya pada prinsip syariah yang mendorong tidak hanya berorientasi laba tetapi peduli lingkungan serta periode terbaru yaitu 2021-2024 agar mampu menyajikan gambaran yang lebih aktual. Berdasarkan hasil analisis data, diketahui Green Investment, Environmental Performance, dan Carbon Emission Disclosure tidak berpengaruh terhadap return saham, sedangkan Return on Asset berpengaruh terhadap return saham.Kata Kunci: Green Investment; Environmental Performance; Carbon Emission Disclosure; Return on Asset; Return Saham.

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