Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Determinants Of Murabahah Finance At Islamic Commercial Banks In Indonesia
Get PDFThis research aims to analyze the influence of return on assets (ROA), non-performing financing (NPF), and financing-to-deposit ratio (FDR) on murabahah financing at Islamic Commercial Banks (ICB). This quantitative research uses secondary data from the annual Islamic Banking Statistics (IBS) report published by the Financial Services Authority (FSA) for 2015-2021. The population and sample in this study consisted of all ICBs in Indonesia registered with the FSA, namely 15. The sampling technique used saturated samples. Meanwhile, the data used is the overall financial condition of ICB in the research year consisting of 12 months x 7 periods = 84 data. The data analysis technique uses the partial least square-structural equation model (PLS-SEM). The research results show that ROA does not influence murabahah financing, while NPF and FDR influence murabahah financing negatively and significantly. The implications of this research complement the existing theory, and practically, it can be a reference for Islamic banks in increasing ROA, reducing NPF, and increasing FDR through third-party funds so that murabahah financing can increase and more people are helped
Islamic Consumption Principle And Religiosity Toward Muslim Community Consumption Behavior
Get PDFIslamic consumption behavior must reflect a Muslim's closeness to Allah, obtained in the right way, reasonable, transparent, not wasteful, not redundant, not excessive, and there are limits on consumption. For this reason, Muslims in consuming must comply with the rules of Islamic teachings. This study aims to analyze and demonstrate the effect of Islamic consumption principles and religiosity on the consumption behavior of Muslim communities. The methodology used is quantitative with the SEM-SmartPLS analysis tool. The population in this study is the entire productive Muslim community in Pekanbaru, whose exact number is unknown. The sampling technique of this study was carried out using random sampling of 107 Muslim communities. The study results show that the principle of Islamic consumption does not affect the consumption behavior of Islamic society. Religiosity positively and significantly affects the consumption behavior of the Islamic community. The principle of Islamic consumption and religiosity can simultaneously explain the consumption behavior of Muslim society by 56.7% and have a strong relationship. This research theoretically can make religiosity a theoretical basis and measure Muslim society's consumption behavior. While practically, it can be a reference in prioritizing beliefs or faith, religious practices, religious knowledge, experiences, and consequences on the consumption behavior of Muslim communities
Contribution Of Young Entrepreneurs In Building The Creative Economy Of Village Communities
Get PDFYoung entrepreneurs are important figures in economic development, especially at the village level, which are expected to encourage the development of the creative economy. The figure of a young entrepreneur will give more colour to developing a creative economy in a village. The purpose of this study is to analyze the contribution of young entrepreneurs in encouraging the development of the creative economy in Latuka villages, with the specific aim of examining the factors that influence it. This research method is descriptive qualitative data collection techniques using observation, documentation, and unstructured interviews. The informants comprised 34 young entrepreneurs whose average age range was 17-30 years. The findings of this study indicate that young entrepreneurs impact the development of the creative economy. At least four factors intersect in developing the creative economy for young entrepreneurs, namely environmental, socio-economic, risk-taking, and social media factors. The contribution of this research can strengthen the concept of developing a creative economy, especially among young people, and make it one of the concerns for stakeholders to pay more attention to young entrepreneurs in villages
Customer Loyalty: Security, Sales Promotion, And E-Service Quality
No full textThis research aims to analyze the effect of security, sales promotion, and e-service quality on customer loyalty of OVO e-wallet users in Kudus City. This research uses a type of field research or a quantitative approach. The research population is OVO e-wallet users in Kudus City, whose total is not known with certainty. The sampling technique used in this study used accidental sampling with 100 respondents of OVO e-wallet users in Kudus City. The data collection technique used is a questionnaire, and the analysis technique is multiple linear regressions with the help of the SPSS version 26 program. The results showed that security positively and significantly affects customer loyalty. Sales promotion positively and significantly affects customer loyalty. E-service quality positively and significantly affects customer loyalty. Security, sales promotion, and e-service quality significantly simultaneously affect customer loyalty. Companies can use this research as a source of information used to improve security, sales promotion, and e-service quality so that OVO e-wallet customer loyalty can also increase
Firm Size In Moderate Factors Affecting Islamic Social Reporting
No full textThis research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies
Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value
Get PDFThis research aims to analyze and obtain empirical evidence of the influence of institutional ownership, tax planning, and tax avoidance on firm value. This type of research is associative quantitative, and the data sources used are secondary data in the form of annual financial reports and annual reports. The research population is infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, consisting of 45 companies, while the research sample is 16 companies with five years of observation, and the sample determination method used is purposive sampling. The analytical method used is panel data regression analysis with a fixed effects model using E-views version 12. The results of this study show that institutional ownership positively affects firm value, while tax planning and tax avoidance do not affect on firm value. Then, institutional ownership, tax planning, and tax avoidance variables simultaneously influence firm value. This research can complement existing theories and become a reference in helping companies consider what factors can influence or increase firm value
Consumer Price Index And Inflation On Bi-7 Day Reverse Repo Rate
Get PDFThe research aims to show the relationship between the consumer price index (CPI) and inflation on the BI7DRR level. This research uses a quantitative descriptive approach. The data used in this research analysis is secondary data. The population in this study is all Indonesian CPI, inflation, and BI7DRR time series data. The sampling technique for this research uses purposive sampling, namely time series data on CPI, inflation, and Indonesia's BI7DRR from January 2020 to June 2023. The research results show that the CPI has an insignificant negative effect on BI7DRR. Inflation has a significant positive effect on BI7DRR. CPI and inflation have a significant effect on BI7DRR. The results of this research can be used to determine the relationship between CPI and inflation about BI7DR and to decide actions that the government can take to determine monetary policy to stabilize prices
The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index
Get PDFThis study aims to show empirical data on the impact of women CEO traits on tax avoidance. The populations are all companies listed on the Indonesian Islamic Stock Index from 2021 to 2022, as many as 403 firms. The data collection technique used in this research was quota sampling, which obtained 350 observation data. The variables that were observed in this study were employed as the study's objectives, including the traits of women CEOs as independent variables, tax avoidance as a dependent variable, and profitability, leverage, and firm size as control factors. Multiple linear regressions are used in the analysis that was used to solve the first problem. The findings indicated that female leaders who serve as CEOs negatively influence tax avoidance. This research is expected to add to the literature and be helpful in the development of accounting disciplines, especially in corporate governance in disclosing tax avoidance by companies. The practical implications of this research provide helpful managerial implications for companies as corporate governance in managing strategies and policies related to corporate tax payments
Tourist Loyalty Antecedents On Halal Tourism In Yogyakarta
Get PDFHalal tourism is being developed to enhance Islamic law-based destinations' social, cultural, and destination values. However, the determinants influencing the antecedents of tourist loyalty to halal tourism have yet to be studied extensively. This study aims to analyze the role of antecedents of traveller loyalty in halal tourism in Yogyakarta. SEM-based quantitative research was used for its analysis. The study involved 200 participants, with the main criteria being that they had visited tourist destinations in Yogyakarta. The participants were selected by purposive sampling and then given an online questionnaire containing statements according to the research variables. All data were analyzed with SEM-AMOS. The findings show that the halal tourism experience, value perception, and satisfaction influence traveller loyalty. In contrast, traveller satisfaction is influenced by the halal tourism experience and value perception. Hence, the better the management of halal tourism in Yogyakarta, the more it contributes to increasing traveller satisfaction, which has implications for traveller loyalty. This research provides perspectives and technical and theoretical implications for entrepreneurs, governments, and managers of halal tourism destinations to increase socialization activities and intensify the concept of halal tourism, which has been proven to have a positive and significant effect on satisfaction and loyalty
Bibliometric And Literature Review Of Financing Risk In Islamic Banking
Get PDFThis study aims to show the map of research developments about the risk of financing in Islamic banking using a literature review approach. The object of this research is financing risk. Data sources come from searches of national and international journals indexed by Google Scholar, Sinta, and Scopus through the Publish or Perish software. Data analysis techniques include: mapping RIS (research information systems) data files on Mendeley Desktop based on the order of year, author, and publisher; mapping the results of visualization of bibliometric networks and trends in scientific publications using VOSviewer software; and mapping research topics. The results showed that the number of publications had increased significantly every year. Based on the bibliometric mapping, research on financing risk was obtained, which was grouped into 5 clusters and 85 items along with six gap research. Meanwhile, based on the results of a literature review study, eight main themes surround the risk of financing in Islamic banking. This study can be a reference for future research