UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Managing Halal Recreation Services for Quality of Life and Ecosystem in Brunei Darussalam
Get PDFBrunei Darussalam has a diverse ecosystem and is considered among the countries with high forest cover. The country’s natural vegetation is tropical evergreen rainforests estimated to be around 75 per cent of the country’s total land area and composed primarily of old-growth forests. However, solid policies and systems in the Brunei ecosystem need to speed up the transition to a resilient economy that promotes forest, sustainable land use, biodiversity, and climate goals. The management of halal recreation services for quality of life and ecosystem was the subject of this study. This study will look into the governments and private sector’s actions in managing halal recreation to improve the environment’s quality of life, assess individual initiatives and observe the ecosystem’s primary cause
The Effect of Attitudes, Subjective Norms, Behavioural Control, and Income on Intentions to Pay Agricultural Zakat with Zakat Literacy as a Moderating Variable
Get PDFThis study aims to determine the effect of attitudes, subjective norms, behavioral kontrol, and income on the intention to pay agricultural zakat with zakat literacy as a moderating variable. The sampling technique used is purposive sampling. The analytical method used was multiple linear regression and moderated regression analysis (MRA) with primary data types tested using SPSS 25. The number of samples in the study were 86 farmers in the Kebumen sub-district who owned rice fields and had reached the nisab. The results of the study prove that partially the variables of attitude, behavioral kontrol, and income have a significant positive effect on the intention to pay agricultural zakat. Meanwhile, the subjective norm variable has no significant effect on the intention to pay agricultural zakat. The results of the MRA test show that the zakat literacy variable moderate the effect of attitudes, subjective norms, and income. Meanwhile, the zakat literacy variable failed to moderate the effect of behavioral kontrol on the intention to pay agricultural zakat.
Sharia Review of Mutual Funds Selling Agents: A Case Study of Ajaib Applications
Get PDFCapital market companies are currently developing, one of which is the spread of Islamic mutual funds which is facilitated by technological advances, namely the availability of platforms to make it easier for the users. PT. Takjub Teknologi Indonesia is an agent selling mutual fund securities, which carries the Ajaib application for mutual fund transactions. Companies that act as intermediaries for investors and investment managers. The formulation of the research problem is: What is the role and perspective of the sharia application of Ajaib as an agent selling mutual fund securities? This study aims to determine the role of the Ajaib application and review it in Sharia studies. The method used is a descriptive qualitative approach. This research resulted in several points as follows: 1). The role of the Ajaib application has the main task of marketing the securities of Islamic mutual funds to investment managers. Supported by the function of investor complaints and operating standards in writing, 2). Based on the Sharia review of the role of the Ajaib application, it fulfills the pillars and requirements of the samsarah contract, is following the sharia maqashid, and meets the existing fikhiyah rules, and in its application, this application meets muamalah etiquette
The Influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Enjoyment on Customer Intentions to Move From Non-Digital Banks to Digital Banks
Get PDFResearch Aims: The digital bank system is relatively new at this time, and the development of digital banks is growing significantly, both in terms of the number of digital banks and their customers. The technology system used is relatively new. There are various advantages of digital banks, but digital banks can generally make them more efficient. This study aims to determine the influence of perceived usefulness, perceived ease of use, and perceived enjoyment on customer intentions to move from non-digital banks to digital banks
Methodology: The sampling technique of this study used purposive sampling, with a total of 170 respondents.
Research Findings: The results of this study show that the variables perceived usefulness, perceived ease of use, and perceived enjoyment directly affect customer intentions to move from non-digital banks to digital banks
Online Loan Application against Islamic Sharia from the Informatics Aspect
Get PDFIn discussing social and organizational change, religion is one important aspect that is often overlooked despite its significant role in social life and society. Religion influences culture, customs, behavior, and communication. Several studies on the use of information technology based on religion have been carried out with a case study approach in areas such as education, economics, and health. However, none of them have incorporated the religious aspect in the application design. One of the information technology and economic products that is closely related to everyday life is online loan applications. Many studies have been conducted on online loan applications in terms of law, economics, and psychology, but they have not explored Islamic Sharia-based on informatics aspects. As the main foundation for online loan applications, informatics should be the basis of studies used to consider making regulations for both general and Islamic Sharia. This study aims to conduct an in-depth analysis of Islamic Sharia values in online loan applications related to the informatics aspect. Based on the laws of OJK (Financial Services Authority) and the fatwas of MUI (Majelis Ulema Council) regarding online loan applications, it has been found that applications legally registered with the OJK have complied with Islamic Sharia as stipulated by the MUI. However, in illegal online loan applications, many detrimental problems are found that do not comply with Islamic Sharia. Therefore, it is deemed necessary to take action in the form of regulations, social education, and support for religious knowledge to address these online loan issues
The Impact of the US-China Economy on the Economic Growth of OIC Member Countries
Get PDFAs countries having sizeable economic scale, the US and China have significant contributions as well as influence on the world economy. Hence, the economic activities performed by both countries have a higher possibility to affect other countries’ economic conditions due to the presence of economic integration among the countries. The study aims to investigate the US-China economy impact which is proxied by a balance of trade (BOT), net foreign direct investment (FDI), and exchange rate (ER) on the economic growth of OIC member countries (EG). The study utilizes data from 1979-2018 and adopts Autoregressive Distributed Lag (ARDL) then applies a bounds testing approach to measure the short and long-run relationship between independent and dependent variables. The finding of the study shows that there is a long-run cointegration between the US-China economy impact on the economic growth of OIC member countries. The short-run ARDL model also indicates that all the independent variables have a significant relationship with the economic growth of OIC member countries across the regions.
Originality/Value: The study comprehends as well as provides a new insight on the influence of the US and China\u27s economic activities on OIC member countries’ economies
Audit Quality Reduction Behavior: A Literature Review
Get PDFAudit quality has become an important issue for accounting professionals. The phenomenon of audit quality criticism from stakeholders such as users of financial statements and the government who shows dissatisfaction with financial statements will pressure auditors to improve audit quality. Auditors do not always apply audit procedures in the audit program. Audit quality behavior is defined as the auditor\u27s actions during the audit process by reducing the effectiveness of existing audit evidence. This study aims to discuss the behavior of audit quality reduction a review of the existing literature related to that issues and then identify empirical evidence from previous research. Data collection techniques through search in national and international journals and selected based on related keywords, audit quality reduction. Based on the results of previous research, it is known that time pressure, work-family conflict, high work stress levels, audit fees, and experience can affect the behavior of decreasing audit quality. In contrast, work-family conflict and experience have no significant effect. The implications of the results of this study are expected to provide an in-depth understanding of the factors that affect the reduction of audit quality so that it can be used as evaluation material to improve audit quality
Utilization of Infographics and Social Media as a Tool for E-Commerce Akad Literacy
Get PDFA legal contract between a seller and a buyer that regulates rights and obligations in a sale and purchase transaction is known as a sale and purchase contract. In the context of e-commerce, buying and selling contracts have their own characteristics and challenges because transactions are carried out online without a direct meeting between the seller and the buyer. This service aims to provide more understanding and insight into marketing strategies and consumer behavior in e-commerce, as well as considering related aspects of buying and selling contracts. The method applied in carrying out this activity is the distribution of structured infographics. The results of online literacy activities carried out in the form of distributing infographics and educational feed content on social media indicate that students who actively use social media which are the target of online literacy, from those who previously did not know and understand Islamic finance, eventually gained insight and understanding more related Islamic finance in this case is contracts in e-commerce. The implication of the results of community service in the form of online literacy in the form of infographics and structured educational content is that literacy related to Islamic finance needs to be amplified and disseminated to society so that the impact is that people can know and understand all the advantages and disadvantages of all transactions that they often do in sharia view
The Role of Digital Economy and International Trade on Ecnonomic Growth in Indonesia
Get PDFIn recent years, economic growth has shown fluctuating numbers, one of the consequences of which is Covid-19. The digital economy utilizes fintech technology such as p2p lending has a strategic role in economic growth activities moderated by export, import, and population variables. The data in this study uses Indonesian panel data from 2020 to 2022. The data analysis technique uses the Panel Data Regression method. Based on the results of the partial test of p2p lending has a negative and significant effect, exports have a positive but not significant effect, imports have a negative and insignificant effect and population has a positive and significant effect on economic growth. The results of the simultaneous test of all variables have a significant effect on economic growth
Analysis of the Effectiveness and Contribution of Hotel Tax, Restaurant Tax and Local Tax to Local Revenue in the Special Region of Yogyakarta
Get PDFPurpose: This study aimed to determine the effect of the effectiveness of hotel taxes, restaurant taxes, and regional taxes on Local Revenue and the magnitude of the tax contribution to district/city Local Revenue in the Special Region of Yogyakarta.
Methodology : This research was conducted on all hotel tax and restaurant tax data in five regencies/cities in the Special Region of Yogyakarta, which includes all types of hotels and restaurants as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies for the 2011-2019 period. This research includes descriptive research that uses a quantitative approach.
Findings: The results showed that the hotel tax\u27s and restaurant tax\u27s effectiveness had no significant effect. The effectiveness of the local tax significantly negatively affected the Local Revenue of districts/cities in the Special Region of Yogyakarta from 2011 to 2019. The highest effectiveness of hotel taxes occurred in 2021 in Bantul Regency at 658.70%, and the lowest in 2015 was in Bantul Regency at 12.68%. In the restaurant tax, the highest level of effectiveness occurred in 2012 in Bantul Regency at 225.99% and the lowest in 2015 in Sleman Regency at 88.12%. Overall tax contributions from 2011 to 2019 contributed equally to Local Revenue
Novelty: This study continues previous research by using a different population specially in district/city Yogyakarta Special Region