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INDONESIA
Jurnal Al-Iqtishad
Published by Universitas Islam Negeri Sultan Syarif Kasim Riau
ISSN : 2162547     EISSN : 26568489     DOI : -
Core Subject : Social,
Social Sciences
Jurnal AL-IQTISHAD Print ISSN:0216-2547 | Online ISSN 2656-8489 adalah jurnal yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.Artikel yang dipublikasi JURNAL AL-IQTISHAD meliputi hasil penelitian tentang masalah-masalah ekonomi, kebijakan ekonomi yang dikeluarkan oleh pemerintah serta pengaruhnya terhadap perusahaan swasta dan masyarakat dan hal lain yang terkait.JURNAL AL-IQTISHAD diterbitkan dua kali dalam setahun.
Arjuna Subject : -
Articles 10 Documents
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Search results for , issue "Vol 20, No 2 (2024): December 2024" : 10 Documents clear
MODERATION OF RELIGIOUS CONTROL ON AUDITORS' DYSFUNCTIONAL BEHAVIOR Radhiyah, Hana Rihab; Basri, Yesi Mutia; Rusli, Rusli
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.33778

Abstract

This study aims to analyze the effect of locus of control, professional commitment, and self-esteem on dysfunctional audit behavior and analyze the effect of locus of control, professional commitment and self-esteem on dysfunctional audit behavior moderated by religious control. The residents in this study are auditors in the Pekanbaru, Padang, Batam, and Jambi areas. The sample in this study was 84 respondents. The data analysis technique used in this study is Structural Equation Modeling (SEM) using the Partial Least Square (PLS) application. Based on the results of research, internal and external locus of control and professional commitment have no effect on dysfunctional audit behavior. Self-esteem is proven to have a significant effect on dysfunctional audit behavior. Religious control as a moderating variable is able to moderate the relationship between external locus of control on dysfunctional audit behavior but cannot moderate the relationship between internal locus of control, professional commitment, and self-esteem on dysfunctional audit behavior. The results of this study confirm that several factors can cause dysfunctional audit behavior to occur, and therefore auditing organizations (IAPI) should include training for their auditors regarding this.
SALE AND PURCHASE FINANCING AND PROFIT SHARING ON NON-PERFORMING FINANCING AND ITS IMPLICATIONS FOR THE FINANCIAL PERFORMANCE OF SHARIA PEOPLE'S CREDIT BANKS Yusriyyah, Yusriyyah; Umiyati, Umiyati
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.21283

Abstract

This study aims to examine the direct and indirect effects of Sale-Purchase Financing and Profit-Sharing on Non-Performing Financing and their implications for the financing performance of Bank Perkreditan Rakyat Syariah (BPRS) during the period 1st quarter 2017 – 4th quarter 2021. Samples were taken using the Non Probability Sampling with purposive sampling method. The samples used in this study were 4 BPRS representing the sampling criteria determined by the author. The data that has been obtained is processed through the path analysis method with the analysis tool Eviews 12 and Microsoft Excel. The results of this study indicate that there is a direct effect between Profit-Sharing Financing (  ) on Non Performing Financing (Z), Sale-Purchase Financing ( ) on Return On Assets (ROA) (Y), and Non Performing Financing (Z) on Return On Assets (ROA) (Y). Meanwhile, profit sharing financing (  ) has an indirect effect on Return On Assets (ROA) (Y) through Non Performing Financing (Z).
THE ROLE OF COMPANY PERFORMANCE IN MEDIATING THE INFLUENCE BETWEEN ENTERPRISE RISK MANAGEMENT AND AUDIT COMMITTEE ON COMPANY VALUE Vayendora, Sinta; Miftah, Desrir
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.31207

Abstract

The aim of the research is to examine the influence between company risk management and audit committees on company value, with company performance as a mediating variable (Empirical Study on Infrastructure Subsector Group Companies Listed on the Indonesia Stock Exchange 2018–2022). The research population consisted of 65 companies, with a sample of 15 companies. The data testing method used is path analysis. The results of this research show that corporate risk management, audit committees, and company performance have a significant effect on company value, but corporate risk management, audit committees do not have a significant effect on company value. Company risk management also has a negative effect on company value and the audit committee has a negative effect on company performance. company performance has a positive effect on company value. Company performance is able to mediate Enterprise Risk Management on company value, but company performance is not able to mediate the audit committee on company value.
HALAL TOURISM AND SERVICE EXCELLENCE: KEY DRIVERS OF TOURIST SATISFACTION IN TANJUNG PINANG Tasriani, Tasriani; Eravia, Diana; Zuhra, Fatimah
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.34471

Abstract

This study aims to analyze the influence of halal tourism attraction and service quality on tourist satisfaction in Tanjung Pinang City. The research uses a quantitative method with a survey approach. Data was collected through a questionnaire distributed to tourists visiting Tanjung Pinang. Multiple linear regression analysis was used to test the relationship between Halal Tourism Variables and Service Quality on Tourist Satisfaction. The influence of the halal tourism variable by 20% affects tourist satisfaction, while the quality of service affects the tourist satisfaction variable by 46%. The hypothesis test shows that halal tourism variables and service quality have a significant effect on tourist satisfaction with the result of a determination coefficient of 76.9%. This shows a considerable influence of halal tourism variables and service quality so that facilities and services in accordance with Islamic principles are very important in attracting and retaining tourists. Therefore, tourist destination managers and stakeholders in Tanjung Pinang need to focus on developing halal facilities and improving service quality to attract more tourists and ensure they have a satisfying experience.
EXPLORING THE HUMAN CAPITAL DYNAMICS OF BANDUNG'S DIGITAL CREATIVE INDUSTRY ECOSYSTEM Alifa, Nabiela Rizki
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.33411

Abstract

Digital creative industry holds immense potential to drive economic growth, particularly in Bandung, known for its dynamic creative environment. Realizing this potential requires a deep understanding of the human capital as the primary resource in developing this industry. This study examines its dynamics based on the theories of creative class, human capital, knowledge management, and effectuation. Through a qualitative approach, the research utilizes in-depth interviews with various stakeholders, including creative professionals, academics, and government representatives, to gain insights into the opportunities and challenges faced by human capital in this industry. Data analysis techniques include Latent Dirichlet Allocation topic modeling, word frequency analysis, and word co-occurrence network analysis. The findings suggest that Bandung has potential to develop a strong digital creative industry, demonstrated by the presence of talented workforce, high entrepreneurial spirit, and a supportive community. However, several challenges need to be addressed, such as skills gaps, limited access to funding, and the need for stronger policy support. Moreover, synergistic collaboration among stakeholders is crucial to create an ecosystem that supports human capital development and fosters the sustainable growth of Bandung's digital creative industry. These efforts include enhancing knowledge-sharing, promoting innovation, and implementing policies that can attract and retain creative talents.
EXAMINING FACTORS INFLUENCING WHISTLEBLOWING INTENTIONS AMONG ACCOUNTING ALUMNI: THE ROLE OF RELIGIOSITY, PERSONAL COST, WRONGDOER STATUS, ETHICAL EDUCATION AND FRAUD SEVERITY Muklis, Faiza; Novius, Andri
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.34171

Abstract

This research aims to empirically prove the influence of religiosity, personal cost, status of wrongdoer, ethics education, seriousness of fraud, and personal cost which are moderated by reporting channel on whistleblowing intention. The study was conducted on accounting alumni of UIN Sultan Syarif Kasim Riau who were already working. The sampling technique uses a purposive sampling method with a sample size of 100 people. Data analysis uses multiple linear regression analysis. Based on the results of data processing, it shows that the variables religiosity, status of wrongdoer, ethics education, level of seriousness of fraud have effect on whistleblowing intention. Meanwhile, the personal cost and personal cost variables, which are moderated by the reporting channel, have no effect on alumni's intention to carry out whistleblowing. This results shows that religiosity and ethics education can act as behavioral controls in making decisions about whistleblowing. Apart from that, the status of wrongdoer and the level of seriousness of fraud indicate an attitude to avoid fraud occurring and the serious impact of fraudulent acts which have the potential to be detrimental to the institution and the state will increase the intention to carry out whistleblowing.
MAPPING OF BUSINESS EMPOWERMENT PROGRAM FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) ON RUMAH PENGUSAHA MALANG RAYA COMMUNITY Evelina, Tri Yulistyawati; Sulasari, Ayu
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.33190

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a significant role in the economy country which develop. As big as 90 percent from entity business is an MSMEs that contributes to global labor absorption. In terms of labor absorption, MSMEs in Indonesia absorb more power Work If compared to with country ASEAN other. Realizing the importance role MSMEs then it is necessary empowerment efforts MSMEs in in order to accelerate regional and central economic development and increase the competitiveness of MSME products. Rumah Pengusaha Malang Raya or abbreviated as RPMR is one of the communities MSMEs Which is at in region Malang Raya, Indonesia (Malang City, Malang Regency and Batu City). The current RPMR community members number 100 (one hundred) members who are mapped out consisting of culinary, handicrafts, fashion, and merchant. With the large number of MSMES members. Based on these ideals, so that this community can develop and make a significant contribution to improving the economy in Malang City and generally in East Java, it is needed mapping Business Empowerment Program. Micro, Small and Medium Enterprises which will be used later as an initial step to strengthen coordination and synchronization in MSME development programs.
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Arisandy, Nelsi; Afrizal, Afrizal; Putra, Wirmie Eka; Z, Rico Wijaya
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.31028

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
ASSET REVALUATION AS A MODERATION VARIABLE FACTORS THAT AFFECT THE VALUE OF THE COMPANY Khofifah, Fitri; Widyastuti, Emy
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.32561

Abstract

This study aims to determine the effect of Liability, Investment Opportunity Set and Fixed Asset Intensity on Firm Value with Asset Revaluation as a moderating variable. The case study was conducted on manufacturing companies listed in the Jakarta Islamic Index (JII) for the 2017-2021 period. This study uses a quantitative approach with a population of 8 manufacturing companies whose shares are listed in the JII. The sample used was 40 selected through the Purposive Sampling method. This study uses secondary data analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results of the study indicate that liability has a positive insignificant effect on firm value, Investment Opportunity Set has a positive significant effect on firm value, Fixed Asset Intensity has a negative insignificant effect on firm value, asset revaluation cannot moderate liability, Investment Opportunity Set and Fixed Asset Intensity on firm value
REVITALIZATION OF ISLAMIC FINANCIAL INSTITUTIONS AND FINTECH INNOVATION: REALIZING PROSPERITY IN LOW-INCOME COMMUNITIES Rahma, Laila Fitria Nur
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.26780

Abstract

This study uses a qualitative approach and literature review method to explain related phenomena. The purpose of the study is to provide an overview of the role of Islamic financial institutions and fintech in overcoming poverty. Secondary data were obtained from related literature such as academic journals, books, articles, and other documents. The analysis method used is descriptive analysis with a focus on an in-depth understanding of the phenomenon. The results of the study illustrate that in the perspective of Islamic Economics, poverty is overcome through synergy between the government, Islamic financial institutions, and the community with a social development and empowerment approach. Islamic financial institutions play a key role in managing zakat and sadaqah funds, providing affordable financing, and focusing on community empowerment. FinTech, as a financial technology innovation, has the potential to distribute zakat efficiently, facilitate access to Islamic investment, and increase financial inclusion. However, challenges related to understanding, accessibility, and regulation still need to be overcome. Collaboration between Islamic financial institutions and fintech is expected to overcome these obstacles, create an inclusive financial ecosystem, and support the welfare of low-income communities. The implication of this study is that the integration of financial technology in Islamic financial institutions can make a positive contribution to poverty alleviation and improve community welfare.

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