UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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The Influence of Perceived Decision Difficulty on Online Cart Abandonment in The Apparel Industry
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Background: Cart abandonment occurs when online shoppers add items to their virtual carts but leave the website or app before completing the purchase. This issue is particularly prevalent in the apparel industry, which has a cart abandonment rate of 77%, higher than the global average of 69.99%. This high rate poses a significant challenge to maximizing sales and customer retention, despite the industry\u27s rapid growth.
Objectives: This study aims to explore the factors contributing to the high rate of cart abandonment in the online apparel industry, with a specific focus on understanding the role of perceived decision difficulty in this phenomenon.
Novelty: While previous research has addressed various aspects of online shopping behavior, this study uniquely examines how perceived decision difficulty, influenced by product attributes, consumer knowledge, maximization behavior, and physical intangibility, contributes to cart abandonment in the apparel sector.
Research Methodology / Design: This quantitative study surveyed over 200 recent online apparel buyers using a purposive sampling approach. Data were collected via a structured questionnaire and analyzed using Structural Equation Modeling (SEM) to explore relationships among variables.
Findings: The study found that while product attributes and consumer knowledge enhance decision-making, they do not significantly reduce perceived decision difficulty due to the complexity and cognitive effort required. Maximization behavior increases choice conflicts but does not directly impact decision difficulty. Physical intangibility, or the inability to examine apparel in person, exacerbates decision difficulty and increases uncertainty. High perceived decision difficulty, driven by choice conflicts and physical intangibility, is a significant factor contributing to cart abandonment.
Implication: Enhancing product information and introducing decision support tools like virtual fitting rooms could reduce decision difficulty and lower cart abandonment rates.
Global Characteristics and Trend Research of Green Competencies: A Review from Bibliometrics Analysis
Full text linkResearch Aims: The increasingly pressing issue of global sustainability has increased the need for mastery of green competencies as critical competencies in the fields of education, organization, and environmental governance. However, until now, there are still limitations in systematic studies that analyze the trends and characteristics of global research related to green competencies. This study aims to identify international research trends, key actors, dominant terminology, patterns of collaboration between institutions and across countries, and recent developments in the study of green competencies by applying bibliometric analysis.
Methodology: This study employs bibliometric analysis, utilizing a dataset comprising 346 Scopus-indexed articles published between 2014 and 2024. The data were processed using VOSviewer and Biblioshiny software integrated with R Studio to generate visualizations, including co-authorship, co-citation, bibliographic coupling, and overlay network analyses.
Research Findings: The findings show that publications on green competencies have increased significantly since 2015, with Sustainability Switzerland, Journal of Cleaner Production, and Business Strategy and The Environment being the most productive journals (Figure 2). Dominant keywords include "sustainability development" and "green competencies" (Table 2, Figure 3). Countries such as China and the United States dominate publication contributions (Figure 4, Table 3), while institutions in several Malaysian countries are the centers of research productivity (Table 4). Networks of co-citation and bibliographic coupling show limited global collaboration across institutions (Figure 8).
Research limitations and implications: This research makes a significant contribution to mapping the epistemic landscape of green competencies and encourages the development of collaborative approaches across sectors. The findings are helpful for policymakers, academics, and educational practitioners in designing strategies to strengthen green competencies across various sectors
Does Digital Finance Reduce Cash Holdings? Evidence on Money Demand in ASEAN
No full textThis study investigates the impact of digital finance, alongside globalization and exchange rates, on money demand in six ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam) from 2015-2023. The primary purpose is to analyze how digital financial transformation influences cash holdings and monetary stability in a developing regional context, an area with limited empirical evidence. Utilizing a panel data regression approach with fixed effects model estimation, the research employs indicators suc as ATM density, mobile subscriptions, internet penetration, the KOF Globalization index, and official exchange rates. The main findings remain dominant drivers: ATM access and globalization have positive effects on broad money demand. However, a composite Digital Financial Inclusion Index consolidating digital variables exhibits a strong positive significant effect, digital advancements holistically strengthen financial deepening. The study contributes to monetary economics by highlighting the complex, evolving nexus between digitalization and money demand in emerging economies
Analisa Efisiensi Badan Amil Zakat Nasional (BAZNAS) Sebelum dan Pada Saat Pandemi Covid-19
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One of the Amil Zakat Institutions in charge of collecting funds from the public and redistributing them is the Amil Zakat Institution (LAZ) or Amil Zakat Agency (BAZ). The existence of this institution aims to collect funds from the community in the form of zakat, infaq, sadaqah (ZIS) which will be redistributed to underprivileged people. This study aims to analyze the efficiency of the National Amil Zakat Agency (BAZNAS) in 2017-2021 before and during the co-19 pandemic based on financial reports taken from the official BAZNAS website using the Data Envelopment Analysis (DEA) method with variables of zakat revenue and employee expenditure as input variables and variables of zakat distribution as output variables. The results showed that the efficiency of BAZNAS\u27s financial performance occurred in 2018 and 2021 and in 2017, 2019, and 2020 BAZNAS\u27s financial performance could be said to be inefficient
Mitigation of Lipstick Effect and Doom Spending Through Financial Management in Supporting Sustainable Household Welfare
No full textLipstick effect and doom spending appear simultaneously as psychological responses to economic pressures in people\u27s spending patterns. This community service program aims to mitigate both phenomena through Islamic financial management training for students at Al-Ghozali Islamic Boarding School in Yogyakarta. Using the Asset-Based Community Development (ABCD) approach, activities include preparing Islamic financial materials, conducting interactive financial management training, and evaluating progress through pre-tests and post-tests. The program produces practical financial modules, activity reports, and scientific articles. The expected impacts include enhancing students\u27 financial literacy, promoting healthy financial habits, and developing a sustainable financial education model grounded in Islamic values that can be replicated in other Islamic boarding schools
Analisis Efektivitas Belanja Modal Pemerintah Daerah terhadap Peningkatan Produktivitas Ekonomi di Pulau Jawa Periode 2016–2023
No full textPenelitian ini bertujuan untuk menganalisis dampak belanja modal pemerintah daerah terhadap peningkatan produktivitas ekonomi di Pulau Jawa periode 2016–2023. Analisis menggunakan model Fixed Effect Model berbasis robust standard error. Variabel yang digunakan adalah produktivitas ekonomi, yang diproksikan oleh PDRB per kapita, yang diuji terhadap tiga variabel penjelas yaitu belanja modal, tingkat partisipasi angkatan kerja (TPAK), dan penanaman modal dalam negeri (PMDN). Temuan menunjukkan bahwa TPAK dan PMDN memiliki pengaruh positif dan signifikan secara statistik terhadap PDRB per kapita. Sebaliknya, belanja modal tidak ditemukan memiliki dampak yang signifikan. Hasil ini mengindikasikan bahwa dalam periode observasi, faktor tenaga kerja dan iklim investasi domestik memainkan peran lebih dominan dalam mendorong produktivitas regional dibandingkan alokasi belanja modal
A Bibliometric Mapping and Research Gap Analysis of Greenwashing Studies in Scopus (2012–2025)
No full textPurpose:
This paper aims to formulate research opportunities on greenwashing. It is motivated by the growing prominence of environmental issues in accounting research and the emergence of greenwashing practices, which create the impression that a company’s environmental performance is strong without requiring substantial financial investment.
Method:
This study employs bibliometric analysis based on 138 articles published between 2012 and 2025, sourced from the Scopus database. Frequency analysis was conducted using Microsoft Excel, with the results visualized through VOS viewer and Harzing’s Publish or Perish citation matrix.
Findings:
There are research opportunities on greenwashing in relation to ESG, reporting assurance, SDG washing, CSR decoupling, the circular economy, bank financing, stock price crash risk, sustainable investment, social media, green bonds, transparency, institutional investors, corporate reputation, and environmental disclosure.
Novelty:
There are research opportunities on greenwashing in relation to ESG, reporting assurance, SDG washing, CSR decoupling, the circular economy, bank financing, stock price crash risk, sustainable investment, social media, green bonds, transparency, institutional investors, corporate reputation, and environmental disclosure
Analysis of Economic Factors Affecting the Financing of Bank Syariah Indonesia (BSI) in 2014–2024
No full textResearch Aims: This study aims to analyze the effect of macroeconomic variables on the total financing distributed by Bank Syariah Indonesia (BSI) during the period 2014–2024. The independent variables examined include the Statutory Reserve Requirement (GWM), Financing to Deposit Ratio (FDR), inflation, interest rates, and money supply.
Design/methodology/approach: The research employs a quantitative approach with a descriptive-causal method and uses multiple linear regression analysis as the data analysis technique. The data are secondary in nature, obtained from BSI annual reports, official publications of Bank Indonesia, and the Central Bureau of Statistics.
Research Findings: The findings indicate that inflation and GWM have a negative effect on total financing, while interest rates, money supply, and FDR have a positive effect. These results largely align with economic theory, although an anomaly is observed in the positive relationship between interest rates and financing, which theoretically should be negative.
Theoretical Contribution/Originality: This study contributes to the understanding of the relationship between macroeconomic conditions and financing activities in Islamic banking, particularly highlighting the unique dynamics of Bank Syariah Indonesia within the Indonesian macroeconomic context.
Research limitation and implication: The study is limited to the period 2014–2024 and focuses only on selected macroeconomic indicators. Future research could expand the scope by incorporating additional variables or employing different econometric models. The findings provide practical implications for policymakers and banking practitioners in formulating strategies to strengthen the resilience of Islamic banking amid macroeconomic fluctuations
Open Banking Meets Islamic Finance: A Qualitative Content Analysis of Sharia – Compliant Digital Inclution
No full textWhile the global financial sector has rapidly embraced data openness to enhance financial inclusion, the Islamic finance industry continues to face a significant technological adoption gap. Open banking, as a new paradigm in the financial industry, presents a substantial opportunity to bridge this gap through data transparency and inter-institutional collaboration enabled by Application Programming Interfaces (APIs). However, its implementation within Islamic finance requires strict alignment with Sharia principles such as justice, transparency, and trust. This study aims to examine how open banking can be ethically and effectively integrated into the Islamic financial system. Employing a descriptive approach and an inductive-based Qualitative Content Analysis (QCA), data were collected through literature review, policy document analysis, and in-depth interviews with regulators, academics, and Islamic finance practitioners. The open and axial coding processes revealed four central themes: (1) the ethics of Sharia-Compliant data exchange, (2) strategic collaboration between Islamic banks and fintech firms, (3) regulatory and fiqh-related challenges in the digital context, and (4) the potential of Sharia-based financial inclusion. The findings indicate that open banking can catalyze digital transformation in Islamic finance, provided it is supported by adaptive fatwas, clear regulatory frameworks, and enhanced digital and Sharia literacy. The integration of open banking and Islamic finance is not merely a matter of technological adoption, but a transformative process that involves values and structures, demanding an interdisciplinary approach. Their synergy holds the potential to create a financial system that is inclusive, transparent, and aligned with the objectives of Maqashid al-Sharia
Military Expenditure and Sustainable Economic Growth in Latin America.
Full text linkThis research seeks to thoroughly examine the interconnectedness and directional influence between military spending and sustainable economic growth while considering the role of gross fixed capital formation (investment) as a controlling factor. Drawing on a comprehensive dataset from 13 distinct Latin American economies, spanning the extensive time frame of 1990 to 2019, the study investigates the patterns of cointegration and causal relationships within the variables. The results of the cointegration analysis do not provide substantial support for the existence of a strong and enduring relationship between all the examined variables over the long term. Notably, the research identifies a unidirectional causality running from (i) economic growth to military expenditure, (ii) economic growth to investment, and (iii) investment to military expenditure. This suggests a complex interplay between economic dynamics, investment patterns, and military spending behaviors in the context of Latin American economies, highlighting the need for a nuanced understanding of the underlying causal mechanisms at play. Moreover, it is necessary to consider national and international policies to promote sustainable development in countries, given it produces benefits for investment, safety, and security. As nations strive for sustained development, the research underscores the need for policymakers to grapple with the intricate implications of military expenditure on economic and investment landscapes. This holistic perspective advocates for a balanced and inclusive approach, cognizant of the multifaceted challenges and opportunities that characterize the evolving socio-economic and geopolitical landscape of the region