UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Auditor Switching Behavior in Property, Real Estate, and Building Construction Company
Get PDFIn the face of the threat of familiarity or trust, auditors can be excessively influenced by senior executives and become overly sympathetic. A relationship of trust that is too excessive can interfere with the objectivity of testing that does not match the expectations of an independent relationship. In addition, there are also threats of intimidation that auditors usually get from the dominance of directors and management.
This paper proposes a study to find out what factors can influence the occurrence of auditor turnover. The analysis was carried out using secondary data on audited financial statements from 2018-2021 from 76 companies in the property, real estate, and building constructions sectors in Indonesia listed on the Indonesia Stock Exchange totaling 181 samples that met the criteria. The number of sample companies is limited to switching auditor information and other variable information. We use logistic regression models to classify variable auditor switching, audit opinion, financial distress, KAP size, audit delay, and audit report lag. The results showed that audit opinion, financial distress, KAP size did not significantly affect the occurrence of switching auditors. Meanwhile, audit delay and audit report lag significantly affect the occurrence of switching auditors
Factors Influence Entrepreneur’s Disability Independence in Bantul District
Get PDFMicro small and medium enterprises (MSME) play an important role in Indonesia’s economic growth. Indonesia need to improve awareness and readiness as well as taking more optimal advantages for MSMEs by improving their competitiveness. One of the MSME’s entrepreneurs in Indonesia consist of psychical disabilities entrepreneurs. This research analyzes the factors that influence the independence of MSMEs disability in Bantul District. These factors consist of entrepreneur characteristics, business capital, and business revenue. The analytical method used is partial least square (PLS). The result shows the characteristic of disability entrepreneurs that do not affect the independence of MSME’s disabilities. Meanwhile, business capital significantly affect the independence of MSME’s disability. This research also found that business revenue significantly affects the independence of MSME’s disability
Determinants of Islamic Equity Funds Performance: Case Study of Indonesia
Get PDFThe performance of Islamic mutual funds is significant either for investors or policy-makers. Many factors affect the performance of Islamic mutual funds, such as internal factors, external factors (macroeconomics), and market index. This study aims to analyze the impact of the past return of Islamic mutual fund, BI rate, and the Jakarta Islamic Index (JII) on the performance of Islamic equity mutual funds. By employing panel data regression analysis, this study documented some interesting findings. The statistical testing revealed that BI rate, which is used as an indicator for external factors and JII (as Market factors), have a positive impact on the performance of Islamic equity mutual funds. In contrast, the past return does not affect the performance of Islamic equity funds. This study suggests that the investor must consider internal, and external factor in the investment activities
Determining Factors and their Impacts on the Ratings of Companies and Countries
Get PDFIn the face of the latest world financial crises, the ratings released by the regulatory agencies have gained distinction in the financial market. This paper proposes models to predict the future ratings of companies and countries. The analysis was carried out using quarterly data from 2010 to 2018 from companies in Brazil, South Africa, Germany, Argentina, Australia, Canada, Chile, China, Colombia, South Korea, the United States, France, Italy, Japan, Mexico, Peru, the United Kingdom, Russia, and India. The sample\u27s number of companies and countries is limited to the availability of rating information and the other model information. We use the panel-ordered logit model for classifying the rating and the other economic and financial variables as an independent. The results show that the financial and economic variables are essential to predict the rating of financial and non-financial companies in Brazil as well as the sovereign rating of the sample countries. The predictive capacity of the models reached values close to 80%, emphasizing the forecasts of large banks with 94% accuracy. For the country sample, the results are close to 80% accuracy. With the results of the research, improvement in the financial and economic indicators and the increase in the predictive capacity of the market agents for the prior determination of future ratings of financial companies are expected
Socialization of Islamic Banks Versus Conventional Bank Products: Increasing Knowledge of Santri in Pesantren Nurul Ummah Yogyakarta
Get PDFThe practice of usury carried out by several banks became anxious for some people who have a high religious level. Therefore, Islamic banks are established to become institutions for raising funds and financing for the people using sharia principles. But at this time literacy about Islamic banks is still minimal among the public. To increase literacy on Islamic banks in the community, socialization activities on Islamic banks were conducted to the public. The socialization activities were carried out at the Nurul Ummah Islamic Boarding School Student Dormitory. Material for socialization on management of the Islamic banking system with conventional banking. The socialization material was delivered in the form of powerpoints with the support of facilities and infrastructure including; laptops, projectors, screens and consumption. The result, participants of the socialization understand the differences between the management of Islamic banks and conventional banks.Keywords: Counseling, Islamic Banks, Conventional Bank
The Impact of Covid-19 on Islamic Economics and Finance Industry: Text Analytics using R
Get PDFCovid-19 not only has an impact on the financial industry but also generally affected on the world economy. In the financial industry, currently, Islamic finance is growing fast. Thus, this study aims to determine the development of research on the impact of Covid-19 on the economy and the Islamic finance industry in the world by analyzing a study of 47 documents from the 2020-2021 period on the Scopus database using text analysis using R-studio. This study provides an analysis of keywords that are often used in the topic and provides an overview of the analysis of the most relevant words, word treemaps, co-occurrence networks, thematic maps, and conceptual structures. The results of this study indicate that Covid-19 has harmed several sectors of the Islamic economy and finance, including Islamic banking, Islamic capital markets, Islamic microfinance institutions, and tourism. In addition, the results of this study also provide several recommendations for several industries that have been negatively affected by the Covid-19 pandemic
The Effect of Tax Awareness, Socialization Taxation, And Tax Sanctions Against Personal Taxpayer Compliance
Get PDFThis study aims to determine the awareness of taxation, socialization of taxation, and tax sanctions affect the compliance of individual taxpayers. The data used are primary data obtained from questionnaires distributed to individual taxpayers. The results of the study indicate that tax awareness and tax sanctions have a positive effect on individual taxpayer compliance, while tax socialization does not affect individual taxpayers.
Zakah Contribution for Community Economic Development with Analytical Networking Process Method
Get PDFThe purpose of this study is to describe theoretically and applied zakat as an Islamic financial instrument that has one function to alleviate poverty. The function of zakat is in line with the goal of sustainable community economic development which is a form of global commitment in spurring economic growth for the better. This type of research is mixed methods using the Analytical Process Networking approach. The analysis technique of this research used purposive sampling. Objects in the study include zakat management organizations, academics, government, and practitioners. The findings of this study are that the priority of implementing zakat distribution in supporting sustainable community economic development is the social aspect with a rater agreement W=0.36444. Four strategies can achieve sustainable community economic development, namely: 1) Improving the quality and quantity of concern for community social institutions and stakeholders; 2) Improve disaster risk reduction comprehensively and efficiently; 3) Improving the quality of fair law enforcement 4) Increasing job opportunities and concern for community MSMEs
HALAL BUSINESS TRAINING: STARTING AND DEVELOPING AN INNOVATIVE BUSINESS
Get PDFThe halal industry has a great opportunity to develop in Indonesia. Muslim consumers who have a lot of demand for halal products in Indonesia are increasing. However, unfortunately, the halal products consumed are still imported. Therefore, to help encourage many businesses and MSMEs in Indonesia, many strategies are needed, one of which is training in business development. The training involves young entrepreneurs who are already successful in their business fields, as well as marketing experts. This training was attended by 100 participant that held by online (via zoom meeting). This training provides not only inspiration and experience but also business implementation strategies
Implikasi Literasi Asuransi Syariah Terhadap Tingkat Kooperatif, Komitmen, dan Loyalitas Nasabah
Get PDFResearch Aims: The purpose of the study was to determine literacy regarding sharia insurance and its relationship with the level of cooperation, commitment and loyalty to insurance companies.
Design/methodology/approach: The approach used in this research is quantitative associative, with data analysis of Descriptive Statistics and Partial Least Square (PLS). This study uses the Theory of Planned Behavior (TPB) which is a matter of motivation and reason for a person in choosing and taking action, and what are the implications for a person\u27s cooperative attitude, commitment and loyalty. The sample criteria required are as follows: people who use sharia insurance, people who have not used sharia insurance, people who are at least 20 years old with the assumption that respondents are capable of providing answers independently.
Research Findings: Based on the test results, the literacy level of sharia insurance has positive and significant implications for cooperative attitudes, commitment, and loyalty to both customers and non-customers.
Research limitation and implication: The implication is to find out how much influence literacy has in encouraging someone to choose to use sharia insurance.
Keywords: Sharia Insurance, Literacy, Cooperative, Commitment, and Loyalt