Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms
Get PDFThis study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reportin
Factors Affecting Generation Z's Intention To Pay Zakat Through Digital Payment
Get PDFThis study aims to analyze the effect of performance expectancy, effort expectancy, social influence, facilitating condition, and price value on the intention of Generation Z to pay zakat through digital payments. This study uses a descriptive quantitative method. The population of this study is Generation Z Ponorogo, who have paid zakat through digital payments, where the number is still being determined. Accidentally, sampling was used and measured using the Hair approach so that 98 respondents were obtained. The data source for this study uses primary data obtained from respondents filling out questionnaires, which are then analyzed using multiple linear regression assisted by SPSS 25 software. The study results indicate that facilitating conditions and price value positively affect the intention of Generation Z to pay zakat through digital payments. However, performance expectancy, effort expectancy, and social influence do not affect Generation Z's intention to pay for zakat through digital payments. The results of this study can complement existing theories, especially the effect of facilitating conditions and price value on intention. The results of this study can be used as a reference for zakat management institutions to increase the intention of the community, especially Generation Z, to pay for zakat through digital payments
Measuring Factors Affecting Customer Satisfaction, Loyalty, And Trust Within Islamic Banks In Riau, Indonesia
Get PDFThis scholarly investigation analyses the determinants that affect customer satisfaction, loyalty, and trust within Islamic banking. The data source used in this study is primary data, which is obtained through the provision of structured questionnaires. The study population encompasses customers of Islamic banking institutions in Riau, Indonesia. The sampling technique employed is simple random sampling. The sample size was determined using the Slovin approach, resulting in a sample of 204 respondents. This study is quantitative, and an explanatory survey was analyzed using the SEM-PLS technique. The study outcomes indicate that service performance, digital banking application service quality, and customer relationship management positively influence customer satisfaction. In contrast, digital banking transformation does not affect customer satisfaction. Furthermore, customer satisfaction has a positive effect on customer loyalty and trust. Subsequently, customer satisfaction can mediate the influence of service performance, the quality of digital banking application services, and customer relationship management on customer loyalty and trust. In contrast, customer satisfaction cannot mediate the influence of digital banking transformation on customer loyalty and trust. Theoretically, this study contributes to the advancement of marketing theory and becomes a reference for further research. Practically, it can be a reference for Islamic banks to improve their performance regarding customer satisfaction, loyalty, and trust
The Role Of Consumer Satisfaction In Mediating Factors Affecting Omnichannel-Based Repurchase Intention
Get PDFThis study analyzed the effect of product diversity, service quality, and perceived value on repurchase intention mediated by omnichannel-based consumer satisfaction. The population of this study were Indonesian citizens aged over 17 years who impulsively buy their daily needs online and offline, the number of which is unknown. The sampling technique used random sampling, with sample measurement using the Hair approach, to obtain a sample of 250 respondents. Primary data were collected through questionnaires distributed online and analyzed using SEM-PLS with the help of the SmartPLS application. The results showed that product diversity, service quality, and satisfaction positively affected repurchase intention, while perceived value did not affect repurchase intention. Furthermore, product diversity and service quality positively affected satisfaction, while perceived value did not affect satisfaction. Satisfaction can mediate the effect of product diversity and service quality on repurchase intention, while satisfaction cannot mediate the effect of perceived value on repurchase intention. Theoretically, this study can add insight and be a reference for further research on repurchase intention. In practice, this research provides recommendations and an overview of omnichannel marketing-based business units in meeting consumer needs
Exploring The Meaning Of Islamic Accounting Courses For Students: A Phenomenological Approach
Get PDFThis research aims to explore the meaning of Islamic accounting courses for students. This qualitative research uses an interpretive paradigm and a transcendental phenomenological approach. The data source uses primary data with observation and interview data collection techniques, where the research informants are 20 students who have programmed Islamic accounting courses in the Islamic accounting study program at IAIN Sultan Amai Gorontalo. Before data analysis is carried out, a data validity test consists of credibility, dependability and confirmability tests. This research shows that learning Islamic accounting courses must focus on developing student competencies, optimizing business processes, and developing Islamic accounting applications. This research can contribute to developing academic literature on Islamic accounting by expanding understanding of the effectiveness of learning models on students' understanding of Islamic accounting courses. This research can contribute to universities improving and enhancing Islamic accounting learning models, making them more relevant and valuable for students in the world of work
Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia
Get PDFThis research aims to analyze and show the influence of overhead costs, risk costs and Wadiah savings on Murabaha margin income at Islamic commercial banks (ICB) in Indonesia. This research method uses a quantitative approach, and the data used is secondary data. The population of this study was ICB for 2020-2023. The sampling technique used purposive sampling to obtain a sample of 8 ICB with 32 observation data. Data collection techniques in this research used documentation and a literature study. The data analysis technique uses multiple linear regression. The results of this research indicate that overhead costs have a positive effect on Murabaha's margin income. Risk costs do not affect Murabaha's margin income. Wadiah's savings have a positive effect on Murabaha's margin income. The results of this research can complement existing theories and become a reference for future research. Then, it can become a reference for ICB in increasing the amount of Murabaha's margin income through increasing overhead costs and Wadiah savings, as well as reducing risk costs collected from the community
Stability Of Islamic Commercial Banks In Indonesia: Company Size, Profitability, And Efficiency
Get PDFThis study aims to analyze the effect of company size, profitability, and efficiency on the stability of Islamic commercial banks (ICB). This study uses a quantitative approach. The population of this study is Islamic commercial banks, and the sampling technique used is purposive sampling, obtained from four ICBs. The data source used is secondary data from each ICB's financial statements. The data analysis technique used is panel data regression analysis using e-views software version 13. The results of this study indicate that company size positively affects ICB's stability. However, profitability negatively affects ICB's stability. In contrast, efficiency does not affect ICB's stability. This study can complement existing theories, especially regarding the effect of size on company stability, and can be a reference for further research. Practically, this study can be a reference for banks in maintaining the stability of company operations in terms of company size and profitability
MSME Lending And Bank Efficiency: Comparison Between Indonesia And Malaysia
Get PDFMSMEs are one of the pillars of the country's economy; banking has a role in facilitating financing for MSMEs so that they can proliferate. On the other hand, banks must consider the cost efficiency they produce, considering that MSMEs are one of the sectors with high credit risk. This study aims to prove that financing for MSMEs can increase bank efficiency and that there are differences between banking in Indonesia and Malaysia. This study uses quantitative with an associative and comparative approach. The population of this study is banks listed on the Indonesia Stock Exchange and Bursa Malaysia in the 2020-2023 period. The Indonesian sample technique uses the purposive sampling method, and Malaysia uses the saturated sample method. The analysis technique uses stochastic frontier analysis (SFA), multiple linear regression, and difference tests with the help of statistical tools like Stata 17. The findings of the study show that financing for MSMEs affects bank efficiency. There is no difference between bank efficiency in Malaysia and Indonesia, but there is a significant difference between MSME financing in Malaysia and Indonesia. The theoretical implications of this study complement the theory regarding the relationship between MSME financing and bank efficiency. The practical implications of this research can provide recommendations to regulators in Indonesia to boost banking by increasing the financing ratio to MSMEs
Profit Quality, Islamic Corporate Social Responsibility And Company Values: Islamic Corporate Governance As Moderation
Get PDFThis study aims to analyze the effect of profit quality and Islamic corporate social responsibility (ICSR) on firm value moderated by Islamic corporate governance (ICG). This study uses a quantitative approach. The population used is all Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) in 2018-2023. The sampling technique used purposive sampling and obtained 11 ICB samples. The data source used is secondary data in the form of documentation of each BUS's financial statements. This study uses multiple linear regression analysis techniques. The results of this study indicate that profit quality negatively affects firm value. ICSR positively affects firm value. ICG is unable to moderate the relationship between profit quality and firm value. ICG is unable to moderate the relationship between ICSR and firm value. This study can complement existing theories and be a reference for future research. This study can also be a reference for ICB in increasing ICB value, especially regarding profit quality and ICSR
Content Marketing, Live Streaming, And Online Customer Reviews On Fashion Product Purchase Decisions
Get PDFThis research analyzes the influence of content marketing, live streaming, and online customer reviews on purchasing decisions for Shopee fashion products. This type of research is explanatory research with a quantitative approach. The population in this research is all consumers who have purchased fashion products at Shopee in the Jepara area. The data source used is primary data from distributed questionnaires. Samples were taken using the simple random sampling method with Lameshow measurements, obtaining a sample of 100 people. The data analysis technique used in this research is multiple linear regression analysis using SPSS version 23 statistical tools. The research results show that content marketing positively influences fashion product purchasing decisions. Live streaming positively influences fashion product purchasing decisions. Online customer reviews positively influence fashion product purchasing decisions. This research can provide in-depth insight into the factors influencing consumer purchasing decisions on the Shopee platform, especially fashion products. These findings can be an essential reference for business people, marketers, and researchers to develop more effective marketing strategies in the e-commerce context