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Contact Name
Erwan Aristyanto
Contact Email
jurnalfeb@uwp.ac.id
Phone
+6281333313990
Journal Mail Official
jurnalfeb@uwp.ac.id
Editorial Address
Jl. Pd. Benowo Indah No.1-3, Babat Jerawat, Kec. Pakal, Kota SBY, Jawa Timur 60197
Location
Kota surabaya,
Jawa timur
INDONESIA
WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
ISSN : ""     EISSN : 29630134     DOI : https://doi.org/10.38156/worldview.v5i1
Core Subject :
WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) adalah jurnal terbitan Fakultas Ekonomi Universitas Wijaya Putra (UWP), terbit dua kali dalam setahun ( Juni dan Desember). WORLDVIEW fokus pada hasil penelitian empiris serta studi konseptual dan teoritis dalam bidang Ekonomi, Bisnis dan Sosial Sains dengan metodologi penelitian yang memenuhi standar yang ditetapkan untuk publikasi.
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Articles 65 Documents
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023) Alya Luthfiyyah
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i2.478

Abstract

Financial statement fraud is a high incidence of fraud compared to corruption and misuse of assets. The purpose of this research is how audit quality, audit committees and financial statement fraud are, how much influence audit quality and audit committees have on financial statement fraud, how much influence audit quality has on financial statement fraud, how much influence the audit committee has on financial statement fraud. The purpose of this study was to determine the effect of audit quality and audit committee on financial statement fraud. The data source used in the study is secondary data from the annual financial statements the study used 240 sample data from 60 companies for 4 years of research. Sampling using non-probability sampling with purposive sampling technique. To measure the effect of the sample, the classic assumption test analysis and panel data regression analysis. The condition of audit quality, audit committees and financial statement fraud in manufacturing companies in the primary consumer goods sector in the sample is in poor condition. The research results show that audit quality has a negative and significant effect on financial statement fraud. Good audit quality can reduce financial statement fraud. Furthermore, the audit committee has no effect and not significant on financial statement fraud, a poor audit committee will increase financial statement fraud. The results of simultaneous testing show that audit quality and the audit committee jointly influence financial statement fraud.
OBSTACLES AND CHALLENGES OF ISLAMIC BANKING INCLUSION IN BANKING DIGITALIZATION IN THE ERA OF FINANCIAL TECHNOLOGY (FINTECH) Yusiresita Pajaria
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i2.479

Abstract

This study aims to determine and examine what are the obstacles and challenges of Islamic banking inclusion in banking digitalization in the era of financial technology (FINTECH). The research method used isdata collection method through library research withusing qualitative analysis, meaning describing the processed data in detail into sentences (descriptive). The qualitative analysis carried out starts from empirical analysis, which in its depth is supplemented with normative analysis.To analyze the data, the three data analysis methods used are inductive, deductive, and comparative methods. The results of the study are that the development of Islamic banking has several shortcomings such as: vision, capital, products, financing, human resources (HR), services, information, public understanding; The presence of FINTECH affects Islamic banking, namely by providing contributions such as: easy and cheap services as well as effective and efficient, helping Islamic banks in speed and accuracy in processing business operations data and product marketing, providingsignificant impact on several aspects of the economy, while simultaneously restructuring the face of the Islamic financial industry,rapid development FINTECH directly proportional to the challenges faced,drivers of achieving financial inclusion, the presence of a strong consumer protection system and a digital ecosystem, Islamic banking FINTECH is developing massively in Indonesia, there will be FINTECH and banks collaborating into one.
Dalam ANALYSIS OF ISSUES AND PROBLEMS OF REGIONAL ECONOMIC DEVELOPMENT IN KUDUS DISTRICT Muh Rafi Alfaris
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i2.484

Abstract

In Indonesia's economic development, there are several issues and challenges that need to be addressed to achieve the desired progress. The following paper will explore in more depth the issues and problems of economic development that occur in Kudus Regency. The study conducted in this research uses the literature research method. The results of this research explain that first, national development aims to improve welfare and build a developed country with community participation and government support. However, development failures often stem from structural problems that require comprehensive solutions. Second, economic development in Kudus Regency is influenced by the Covid-19 Pandemic, SDGs, global economic crisis, environmentally friendly economy, natural disasters, and green space control. Third, the solution to improving economic development in Kudus Regency involves granting special autonomy to the regions. Economic diversification, job training, infrastructure improvement, innovation, and transparency in development policies are the key steps to achieve the goal.
THE EFFECTS OF PERSONALITY, REMUNERATION AND THE WORKPLACE TO WORK OBEDIENCE THROUGH WORK SPIRIT AS AN INTERVENTION STUDY OF INDONESIAN SHARIA BANKS IN DEMAK REGENCY Aditya Angger Wibowo
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i2.497

Abstract

This study uses two endogenous variables (morale and work compliance) and three exogenous variables (personality, remuneration, and workplace) to see how personality, remuneration, and workplace affect work compliance. Data for this study was collected through the questionnaire method. In addition, purposive random sampling method was used to collect a sample of 107 respondents. Structural Equation Model, operated by AMOS program, was used to analyse the data. The results showed that personality has a positive and significant impact on work obedience in Bank Syariah Indonesia Demak Regency; remuneration has a positive and significant impact on work obedience in Bank Syariah Indonesia Demak Regency; workplace has a positive and significant impact on work obedience in Bank Syariah Indonesia Demak Regency; and personality has a positive and significant impact on morale in Bank Syariah Indonesia Demak Regency. Work morale has not influenced work obedience at Bank Syariah Indonesia Demak Regency. Work enthusiasm has not yet influenced remuneration and workplace on work obedience at Bank Syariah Indonesia Demak Regency.
PENGARUH AUDIT OPERASIONAL DAN TATA KELOLA KEUANGAN TERHADAP OPTIMALISASI GROSS PROFIT MARGIN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA INDUSTRI KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Wiluk Lianawati
WORLDVIEW ( Development economic and sharia studies journal ) Vol 4 No 1 (2025): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v4i1.534

Abstract

The The growth of the construction industry is experiencing a trend that tends to decline from year to year. This study aims to determine the influence of operational audit and financial governance with the audit committee as a moderation variable on gross profit margin optimization. The research method used is descriptive verification using a quantitative approach by collecting secondary data in the form of financial statements and annual reports of construction companies obtained from the Indonesia Stock Exchange in 2020-2022 with the population being construction industry companies, while the number of samples in this study is 10 companies that meet the sample criteria during the research period with sampling techniques using purposive sampling method. Data analysis method and hypothesis test using the logistic regression method and Moderated Regression Analysis (MRA) with the support of the SPSS Version 27 program. The results showed that that operational audit and financial governance have a significant influence on the optimization of gross profit margin. And the results of the research for the moderation variables of the audit committee were simultaneously able to moderate the operational audit to the optimization of gross profit margin, but the audit committee was not able to moderate the financial governance variables to the optimization of gross profit margin.
The Impact of Attitudes on Career Adaptability: Analysis of Organizational Citizenship Behavior as an Intervening Variable Riduwan Riduwan
WORLDVIEW ( Development economic and sharia studies journal ) Vol 4 No 2 (2025): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v4i2.557

Abstract

The purpose of this study is to assess how important attitudes are in relation to the career adaptability of PT. Lima Berjaya Persada Kutorejo - Mojokerto. The respondents in this study who work at PT. Lima Berjaya Persada Kutorejo - Mojokerto, was given a total of 49 questionnaires. Saturated sampling and sampling methods used in this kind of quantitative research. As a result, 49 employees were used as research samples. The data analysis method used is descriptive statistical analysis, especially the SEM-PlS test. Software called Smart Pls 4.0 is used to help with data processing. Analysis of external models (measurement models) used to analyze data. This study uses validity and reliability tests. The following in-depth analysis of the model (structural model evaluation) includes model quality testing (fit model), the use of a bootstrapping approach to test hypotheses, and cross-validation redundancy assessment (Q2). The test results showed that: 1) attitude had a significant and positive influence on Organizational Citizenship Behavior; 2) attitudes have a considerable influence on career adaptability; and 3) organizational citizenship behavior has a great influence on career adaptability. This study provides additional information for interested parties in the world of work about the influence of attitude on career adaptability through organizational citizenship behavior (ocb) of PT. Lima Berjaya Persada Kutorejo- Mojokerto. In addition, this research is also expected to be a guideline, reference, or reference for future research, The results of this research are expected to be useful for readers and add insight about the influence of attitude on career adaptability through the organizational citizenship behavior (ocb) of PT. Lima Berjaya Persada Kutorejo – Mojokerto.
DIGITAL-BASED PRODUCTIVE ZAKAT DISTRIBUTION MODEL IN ENHANCING THE EMPOWERMENT OF MSMEs FROM THE ISLAMIC ECONOMICS PERSPECTIVE Alfin Maulana
WORLDVIEW ( Development economic and sharia studies journal ) Vol 4 No 2 (2025): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v4i2.577

Abstract

Productive zakat has increasingly gained attention as an alternative instrument for sustainable economic empowerment, particularly for micro, small, and medium enterprises (MSMEs). Unlike consumptive zakat, productive zakat emphasizes long-term impacts by strengthening beneficiaries’ productive capacity. This study aims to critically examine recent developments in productive zakat distribution models and analyze their relevance in enhancing MSME empowerment from an Islamic economic perspective. The study employs a qualitative approach through an in-depth literature review and analytical synthesis of empirical studies published between 2021 and 2025. The findings indicate that productive zakat programs that integrate capital assistance, business mentoring, and digital management systems tend to generate more sustainable economic outcomes for beneficiaries. However, the effectiveness of such programs remains uneven due to institutional capacity constraints and limited post-distribution monitoring. This study argues that productive zakat should be positioned not merely as a charitable mechanism, but as a structured Islamic social finance instrument that requires professional governance and measurable performance indicators. The study contributes to the discourse on Islamic economic development by offering a critical reflection on the future direction of productive zakat management
DSN-MUI FATWA IN DIGITAL BANKING: ADDRESSING THE CHALLENGES OF THE SHARIA ECONOMY IN THE 5.0 ERA AND ITS PROSPECTS IN THE FUTURE Vidya Wahyu Prihatanti; Iskandar Ritonga; Aditya Surya Nanda
WORLDVIEW ( Development economic and sharia studies journal ) Vol 4 No 2 (2025): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v4i2.578

Abstract

This study examines the strategic role of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) fatwas in governing the transformation of Islamic banking in the era of the 5.0 digital economy. While digitalization offers significant opportunities for Islamic financial institutions, it simultaneously demands legal certainty and strict compliance with Sharia principles. This research employs a qualitative approach through an in-depth literature review of DSN-MUI fatwas, regulations issued by the Financial Services Authority (OJK) and Bank Indonesia, as well as relevant scholarly sources on Islamic digital banking. The findings indicate that DSN-MUI fatwas function as a Sharia backbone in legitimizing digital financial services, including Islamic mobile banking, QRIS-based payments, Islamic e-money, digital financing, and online gold transactions. Beyond serving as normative guidelines, the fatwas also enhance public trust and stimulate responsible innovation aligned with the objectives of maqasid al-sharia. This study proposes a four-layer conceptual model—normative, technological, institutional, and impact layers—that positions fatwas at the core of the Islamic digital banking ecosystem. Although the prospects are highly promising, key challenges remain, including low levels of Islamic digital financial literacy, inadequate technological infrastructure, and the gap between rapid technological innovation and the issuance of adaptive Sharia rulings
THE SIGNIFICANCE OF QUANTITATIVE JOB DEMANDS AND PSYCHOLOGICAL FATIGUE AND THEIR IMPACT ON BEHAVIORAL COMMITMENT VOLATILITY STUDY PT. BANK MANDIRI (PERSERO) MAGELANG BRANCH Aditya Angger Wibowo
WORLDVIEW ( Development economic and sharia studies journal ) Vol 5 No 1 (2026): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v5i1.579

Abstract

This research aims to empirically examine the determination of quantitative job demands and psychological burnout on the existence of behavioral commitment volatility. The analytical focus is directed toward unraveling the extent to which operational workload pressures and the degradation of employee mental health can predict fluctuations in actual behavioral loyalty within the financial services ecosystem. The locus of this study is specifically contextualized among banking practitioners operating under PT Bank Mandiri (Persero) Tbk, Magelang Branch. To achieve this objective, a causal-quantitative design was applied, involving 141 branch office personnel as research participants. Primary data collection was executed through a structured questionnaire instrument, with subject recruitment determined via a proportionate stratified random sampling technique to ensure representation across all organizational strata. The accumulated empirical data were statistically tested using multiple linear regression analysis computed through IBM SPSS Statistics Version 31. The primary findings from the regression modeling demonstrate that quantitative job demands and psychological burnout, both partially and simultaneously, play a positive and significant role in driving the acceleration of behavioral commitment volatility. This discovery underscores that the combination of rigid quantitative target pressures and the collapse of emotional resilience acts as a core generator disrupting the stability of daily employee compliance behaviors. The practical implications of this study obligate banking management to immediately restructure workload management frameworks through a psychosocial risk mitigation approach to suppress employee withdrawal behavior intentions.
PENGARUH TINGKAT PENGANGGURAN TERBUKA, TINGKAT PENDIDIKAN, UPAH MINIMUM TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR TAHUN 2017-2024 Ralita Widyawati; Erwan Aristyanto
WORLDVIEW ( Development economic and sharia studies journal ) Vol 4 No 1 (2025): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v4i1.606

Abstract

This study aims to analyze the effect of open unemployment rate, education level, and minimum wage on economic growth in East Java Province during the period 2017-2024. The approach used is quantitative with an explanatory research design. The data were analyzed using panel data regression method that includes time dimension and geographical area, and supported by statistical tests to measure the significance of the influence of each variable. The results show that the open unemployment rate has a negative and significant effect on economic growth. In contrast, education level has a positive and significant effect on economic growth. Meanwhile, the minimum wage also has a significant but negative effect on economic growth, indicating that an increase in the minimum wage that is not proportional to productivity can hinder economic growth. Simultaneously, the three independent variables significantly affect economic growth in East Java Province. The R-squared value of 41.80% indicates that the variation in economic growth can be explained by these three variables, while the rest is influenced by other factors outside the model.