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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 176 Documents
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USING THE THEORY OF PLANNED BEHAVIOR IN ACCOUNTING RESEARCH: A BIBLIOMETRIC REVIEW Azmi, Zul; Puspita, Saftiara
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.26697

Abstract

This research aims to map the use of the theory of planned behavior in accounting research which is written explicitly in articles in 2011-2023. This research explores the theory of planned behavior which is used as a theoretical basis for explaining phenomena within the scope of accounting. The method in this research uses a qualitative descriptive approach where data collection uses bibliometric review as a basis for analyzing research. The articles reviewed include Scopus indexed journal sources and Sinta 2 indexed journal sources. The research results show that based on the highest number of citations there are 3 Scopus articles in the field of financial and management accounting, 1 article in the field of environmental management, and 1 article in the field of psychology. As a comparison, the articles accredited by Sinta2 found 10 articles in the field of accounting. There is still more explicit use of the Theory of planned behavior in the Sinta 2 article. An interesting focus on the TPB, especially in light of the finding that there is not always a relationship between intentions and actual behavior. Several researchers highlight the need to strengthen intentions so that they can be translated into actual behavior, and the important role played perceived behavioral control in this process
KEPUTUSAN PEMBELIAN PRODUK MIXUE ICE CREAM & TEA PADA GENERASI Z : KETERLIBATAN TAQWA SEBAGAI PEMODERASI Amaliyah, Laili; Pratama, Abdul Aziz Nugraha
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.22286

Abstract

This study aims to answer the influence of word of mouth, viral marketing and online customer reviews on purchasing decisions for Mixue Ice Cream products in generation z with taqwa as a moderating variable. This research was conducted in the city of Salatiga. Data collection was carried out by distributing questionnaires using a Likert scale (1-5) to 100 mixue consumers who were respondents in this study. The data analysis technique used in this study is the MRA (Moderated Regression Analysis) method. The results of testing the hypothesis show that word of mouth has a positive effect on purchasing decisions. Viral marketing has no effect on purchasing decisions. Online customer reviews have a positive influence on purchasing decisions. Taqwa is able to moderate the influence of word of mouth on purchasing decisions. Taqwa is able to moderate the effect of viral marketing on purchasing decisions. Taqwa is able to moderate the influence of online customer reviews on purchasing decisions.
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

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