UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Local Cultural Values in Income Accounting: A Study of Gorontalo Carriage Drivers
No full textPurpose: This study aims to construct income accounting practices that integrate the local cultural values of the Gorontalo community. It addresses the need to preserve and incorporate cultural and spiritual dimensions into accounting frameworks, emphasizing the significance of cultural heritage in shaping accounting practices.
Methodology: The research adopts a spiritual (Islamic) paradigm and employs an Islamic ethnomethodological approach. Data analysis is conducted in five stages: charity, knowledge, faith, revelation information, and courtesy.
Findings: The study reveals that Gorontalo carriage drivers utilize a leasing system for income generation, guided by local wisdom. The principle of gratitude is central to this system, reflecting the cultural adage diila o\u27onto, bo wolu-woluwo, which underscores the balance between visible and invisible pursuits in life. This demonstrates that their accounting practices transcend material calculations, integrating cultural and religious values.
Novelty: This research introduces a novel accounting concept that merges local cultural values and spirituality into practical accounting frameworks. It highlights the importance of cultural preservation in accounting and offers a new perspective for exploring the interplay between local wisdom and financial systems.
Tourism, Information Communication and Technology, Renewable Energy Consumption, Economic Growth and CO2 Emissions in Indonesia
Get PDFThis study uses annual data from 1995 to 2020 to investigate the Impact of Tourism, Information Communication and Technology, Renewable Energy Consumption, and Economic Growth on CO2 Emissions in Indonesia. The relationship between the variables was investigated using an autoregressive distributed lag (ARDL) approach, which considered both the long and short runs. The unit root tests were used to determine the data\u27s stationarity and the F-statistics bound test validated cointegration between variables. This study found short-run and long-term correlations between CO2 emissions from Indonesia\u27s tourism sector, information communication and technology, usage of renewable energy consumption, and economic growth. In the long run, Indonesia\u27s CO2 emissions rise by 0.034% and 0.079%, and in the short run, by 0.040% and 0.092%, with a 1% increase in ICT and economic growth, respectively. Furthermore, decreases in CO2 emissions of 0.050% and 0.287 over the long run and 0.058% and 0.344% over the short run, respectively, may result from a 1% increase in tourism and renewable energy consumption. The study\u27s findings show that although Indonesia\u27s CO2 emissions are growing due to ICT and economic growth, they are falling due to tourism and the use of renewable energy. Further research could be possible with more economic data and modern econometric techniques. According to these findings, in addition to eco-friendly tourist laws, the ICT sector, and renewable energy sources, authorities in Indonesia should prioritize greater environmentally friendly economic growth to protect the country\u27s natural environment
Contribution of Lecturer Characteristics in the Formation of Accounting Student Competency: A Study at Higher Education Institutions in Yogyakarta Special Region
Get PDFPurpose : This study investigates the influence of lecturer competence on student competencies in the context of online learning, addressing a research gap concerning the role of lecturers in adapting to new educational technologies.
Methodology: We collected data from vocational colleges in Yogyakarta (DIY) and Central Java through comprehensive observations and questionnaires. The gathered information was analyzed using regression analysis techniques to determine the relationship between lecturers\u27 ICT understanding, their attitudes, and the resulting impact on student competence.
Findings: Our findings reveal a positive correlation between lecturers\u27 proficiency in ICT and their attitudes, significantly affecting student competencies. The results underscore the importance of technological literacy among lecturers, who must master various online learning tools. Additionally, the attitudes displayed by lecturers play a critical role in shaping student behavior and engagement in the learning process.
Novelty : This study fills a significant research gap by highlighting the essential dimensions of lecturer competence in the realm of online learning. It emphasizes the need for lecturers to adapt to technological advancements and showcases the impact of their attitudes on student engagement and respect, which are crucial for effective learning in a technology-driven era.
Keywords: behavioral accounting, lecturer competence, online learnin
Akad Murabahah dan Akad Wadiah pada Produk Tabungan Emas Pegadaian Syariah
Get PDFJurnal ini membahas tentang literasi digital investasi emas dalam konteks ekonomi Islam, dengan fokus pada tabungan emas di Pegadaian Syariah. Investasi emas dianggap sebagai metode investasi yang direkomendasikan dalam ekonomi Islam, yang mengikuti standar, etika, dan pedoman syariah. Tabungan emas Pegadaian Syariah memberikan kemudahan, keamanan, dan kepercayaan bagi nasabah untuk berinvestasi dalam emas dengan akad yang menggunakan wadi’ah dan Murabahah. Penelitian ini menggunakan data sekunder yang diperoleh dari berbagai sumber, seperti responden video litersi, buku, jurnal, skripsi, dan fatwa DSN-MUI. Metode penelitian yang digunakan adalah penelitian deskriptif yang mengumpulkan dan menganalisis data dari berbagai sumber. Hasil penelitian menunjukkan bahwa tabungan emas Pegadaian Syariah merupakan pilihan investasi yang menguntungkan dan sesuai dengan prinsip-prinsip syariah Islam. Harga emas yang fluktuatif juga menjadi pertimbangan dalam berinvestasi emas, karena emas dianggap tahan terhadap inflasi dan dapat memberikan perlindungan terhadap depresiasi mata uang. Jurnal ini juga menyajikan keunggulan dan manfaat tabungan emas di Pegadaian Syariah, serta perlindungan hukum bagi investor emas.
The Influence of Social and Cultural Factors on The Saving Interest of Bank Syariah Indonesia Customers
Get PDFThe aim of this study is to observe the influence of social and cultural factors on the saving interest of customers at Bank Syariah Indonesia in Yogyakarta. The variables in the research include independent variables (social and cultural) and the dependent variable (saving interest). Hypothesis 1 states: There is a significant influence between social (X1) and the saving interest (Y) of Bank Syariah Indonesia\u27s customers in Yogyakarta. Meanwhile, hypothesis 2 states: There is a significant influence between cultural (X2) and the saving interest (Y) of Bank Syariah Indonesia\u27s customers in Yogyakarta. The research object is Bank Syariah Indonesia in Yogyakarta. The research type is causal with a quantitative approach. The population of this study comprises all customers of Bank Syariah Indonesia in Yogyakarta. The research sample consists of 40 users. The sampling technique used a non-probability sampling method employing convenience sampling. Data analysis was conducted using multiple linear regression analysis. The results indicate that cultural factors (X2) significantly influence the saving interest (Y) of Bank Syariah Indonesia\u27s customers, while social factors (X1) do not significantly influence the saving interest (Y) of Bank Syariah Indonesia\u27s customer
Pengaruh E-Commerce dan Digital Payment terhadap Pendapatan Usaha Mikro Kecil Menengah (UMKM) di Daerah Istimewa Yogyakarta
Get PDFPenelitian ini dilakukan di Provinsi Daerah Istimewa Yogyakarta. Tujuan dari penelitian ini adalah menganalisis bagaimana pengaruh E-Commerce dan Digital Payment terhadap Pendapatan Usaha Mikro Kecil Menengah (UMKM) di Daerah Istimewa Yogyakarta. Metode penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada responden dan diperoleh sampel sebanyak 100 orang. Metode estimasi yang digunakan adalah regresi linier berganda. Hasil menunjukkan bahwa variabel E-Commerce dan Digital Payment berpengaruh simultan terhadap Pendapatan Usaha Mikro Kecil Menengah di Daerah Istimewa Yogyakarta. Secara parsial variabel E-Commerce dan Digital Payment berpengaruh positif dan signifikan terhadap Pendapatan UMKM di Daerah Istimewa Yogyakarta.
Analisis Pencabutan Izin Komersial Tiktok: Rekomendasi Ekonomi Digital Indonesia
Get PDFTikTok experienced significant growth, especially during the Covid-19 pandemic. Initially, TikTok only served as an entertainment and promotional platform. In late 2021, TikTok began to diversify its services by introducing commercial functions. TikTok Shopping (Tiktokshop) provides various commercial functions, such as the ability to make transactions directly within the Tiktok app. Tiktok shop quickly gained popularity among Indonesians and created many job opportunities. However, the presence of Tiktok shop is considered to create unfair market competition. In October 2023, Tiktokshop was officially closed with the implementation of the Minister of Trade Regulation No. 31 of 2023. The main objective of this research is to investigate the revocation of Tiktok shop licenses and provide recommendations for digital economy regulation in Indonesia. This article uses a qualitative methodology with a case study technique. The research findings show that prohibiting social commerce platforms from allowing direct payments could limit innovation in Indonesia\u27s digital economy. The rapid advancement of technology makes current regulations insufficient to accommodate change and innovation. Therefore, authorities can use a regulatory sandbox approach in regulating the digital economy. This can facilitate innovation while protecting the interests of the wider public so that Indonesia\u27s digital economy is not left behind
Bagaimana Cara Menangani Judi Online di Masyarakat?
Get PDFThe issue of gambling in Indonesia is a complex and challenging one to address, particularly given the prevalence of the practice, which is especially prevalent in the form of online gambling, which is growing rapidly in tandem with technological advances. Despite the implementation of legal measures, such as the arrest of perpetrators and bookmakers, public awareness of the dangers of gambling remains limited. It is therefore imperative that the government implement more robust measures to combat online gambling. This research employs a qualitative interview method with five informants to gain a comprehensive understanding of the issues involved, as well as to analyze data from various sources regarding social issues related to gambling. In accordance with the stipulations set forth in Law Number 9 of 1981 concerning Gambling Control, all forms of gambling, whether conducted within the confines of casinos or via online platforms, are explicitly prohibited. Furthermore, the license to operate these gambling activities has been revoked as of March 31, 1981. This evidence substantiates the assertion that gambling is an unacceptable practice, as it has the potential to give rise to a range of social issues and cause harm to those who engage in it. In response to the prevalence of online gambling, the government has taken several measures, including collaboration with law enforcement agencies, the formulation of pertinent legislation, partnership with the Ministry of Communication and Information, and the imposition of stringent penalties for those involved in online gambling in accordance with Law No. 19 of 2016
Corporate Social Responsibility as a Moderator of Factors Influencing The Value of Mining Companies Listed in ISSI for The 2018-2022 Period
Get PDFThis study aims to examine the influence of liquidity, profitability, and leverage on firm value, and to test whether corporate social responsibility (CSR) can moderate these three variables. Liquidity, profitability, leverage, and CSR disclosure are factors that serve as the basis for investors in considering investments in a company. Firm value reflects the welfare of the company’s shareholders. The population in this study consists of 47 mining sector companies listed on ISSI from 2018 to 2022. Using purposive sampling, a sample of 10 companies meeting the criteria was selected. Data analysis was conducted with the aid of E-Views software. Based on the results of data analysis and hypothesis testing, it can be concluded that the liquidity variable (Current Ratio) has a positive effect on firm value (Tobin\u27s Q), and CSR can moderate the effect of liquidity (Current Ratio) on firm value. Meanwhile, other variables, such as profitability (Return On Asset), leverage (Debt to Equity Ratio), profitability moderated by CSR, and leverage moderated by CSR, do not affect firm value (Tobin\u27s Q)
Determinants of Inequality in Economic Development Between District/City in West Java Province 2017-2019
Get PDFOne of the ideals of a country is to create welfare for its citizens. For its welfare is the construction process. The development process, it requires the availability of natural resources and the condition of supportive human resources. These two aspects are very influential in development. However, the fact is that each region does not necessarily have this, or its conditions differ from other regions. So this triggers an increase or decrease in the level of development inequality. This study aims to analyze what factors influence the level of inequality in districts/cities in West Java in 2017-2019.
This research is quantitative research with panel data sourced from the Central Statistics Agency of West Java Province with an annual span from 2017-2019 which includes 18 districts and 9 cities. The method used is a linear panel data regression with a fixed effect model. The dependent variable used is development inequality as measured by the Williamson index. Meanwhile, the dependent variable includes original local government revenue, agglomeration, mean years school, life expectancy, and labor force. The research results indicate that the dependent variable simultaneously affects development inequality. On a partial basis, the variables of local revenue, agglomeration have a positive and significant effect on inequality in economic development, while the variable life expectancy has a negative and significant effect on inequality in economic development. Meanwhile, the variables for the mean years school and the labor force have a positive but insignificant effect on the inequality of economic development between districts/cities in East Java Province