Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Determinants of financial reporting quality moderated by compensation: evidence from Nagari-owned enterprises
Full text linkPurpose – This research analyses the influence of accounting application technology, work experience, and educational background on financial report quality moderated by compensation. Method – This research used a causally associative approach and a quantitative method. Employees of Nagari-owned enterprises (BUMNag) in West Sumatera province were included in this research. Purposive sampling was used to choose the 99 employees that made up the research sample. Data was analyzed using partial least squares-structural equation modelling (PLS-SEM) with SmartPLS. Findings – The results indicate that accounting application technology, work experience, and educational background positively affect the quality of financial reports. However, compensation does not affect the quality of BUMNag's financial reports in West Sumatera province. Compensation can strengthen the effect of accounting application technology and work experience on quality financial reports. However, it cannot moderate the relationship between education background and financial report quality. Implications – Theoretically, this study can enrich the literature on factors that influence the quality of financial reports, especially in the context of public sector organizations such as BUMNag. Practically, it can improve the quality of financial reports by developing policies related to the use of accounting technology and improving HR competencies through training and recruitment based on educational background and work experience
Performance of Islamic rural bank: maqashid sharia index
Full text linkPurpose – This study aims to explore and assess the performance of one of the Islamic rural banks in Indonesia based on the measurement of the maqashid sharia index (MSI). Method – This study relies on a quantitative descriptive approach by utilizing secondary data from the financial statements of Islamic rural banks Gebu Prima released by the FSA for 2021-2024. The method chosen to analyze this study's data is the simple additive weighting method with a multiple-attribute decision-making approach. This study uses three concepts: educating individuals, upholding justice, and promoting welfare. The MSI elements used in this study are educational grants, research, training, publicity, fair returns, functional distribution, interest-free products, profit ratio, personal income, and investment ratio in the real sector. Findings – This study's results indicate that the performance of the Islamic rural bank Gebu Prima has not been maximized because several MSI indicators have not been implemented. Implications – This research can provide insight and be a reference for future scientific studies. This research can encourage regulators to make more assertive policies related to determining performance measurement methods based on maqashid sharia so that the Islamic banking industry, such as Islamic rural banks, can improve its performance per the established guidelines
Company size as a moderation of ICG and ICSR on Islamic banking performance
Full text linkPurpose – This study aims to analyze the effect of Islamic corporate governance (ICG) and Islamic corporate social responsibility (ICSR) on the financial performance of Islamic banking, with company size as a moderating variable. Method – This study uses a quantitative approach using secondary data obtained from the annual reports of Islamic banks from 2014 to 2023. There are 18 Islamic commercial banks (ICB) registered from 2014 to 2023. The sampling technique uses purposive sampling, so 10 ICBs were selected as samples. The data analysis technique uses multiple linear regression and moderation regression analysis (MRA) with the help of SPSS software version 25. Findings – The results of the study show that ICG and ICSR have a positive effect on ICB financial performance. Company size can strengthen the influence of ICG and ICSR on ICB financial performance. Implications – This study can complement existing theories and provide a theoretical understanding of the factors influencing ICB financial performance. This study can help Islamic bank management improve corporate governance, accountability, and transparency to attract investors and consumers
Antecedents of impulse buying behaviour in generation z
Full text linkPurpose – This study aims to determine how impulse buying behaviour is influenced by customer reviews and influencer credibility, using trust as a mediating factor in the purchase of skintific products by generation z in Bali province. Method – An online survey was used to collect quantitative data from 210 respondents selected using purposive sampling. The study population comprises generation z individuals in Bali who have purchased skintific products online. Structural equation modeling-partial least squares (SEM-PLS) was used to analyse the data to see the direct and indirect interactions between variables. Findings – The results revealed that customer reviews do not affect impulse buying behavior. Influencer credibility positively affects impulse buying behaviour. In addition, customer reviews positively affect trust, while influencer credibility does not affect trust. Furthermore, trust positively affects impulse buying behavior. In terms of mediation, trust fully mediates the relationship between customer reviews and impulse buying behaviour. Meanwhile, trust does not mediate the relationship between influencer credibility and impulse buying behaviour. Implications – Theoretically, these findings enrich the literature regarding factors influencing impulse buying behaviour by highlighting the mediating role of trust in the relationship between customer reviews and purchase decisions. Practically, the findings in this study suggest that brands should improve the quality of customer reviews to strengthen consumer trust, while influencer marketing strategies should focus on emotional engagement and interactive content
Sharia compliance sustainability with good corporate governance as intervening: trust, service quality, and commitment
Full text linkPurpose – This study examines the influence of trust, service quality, and commitment on sharia compliance sustainability mediated by good corporate governance. Method – This quantitative research uses primary data in the form of questionnaires distributed to 100 respondents who are active customers at the Bank Syariah Indonesia (BSI) Bengkalis branch. The sampling technique used is random sampling. The data analysis technique used is structural equation modeling - partial least squares (SEM-PLS) through SmartPLS 3.0 software. Findings – The study's results show that commitment and good corporate governance positively affect sharia compliance sustainability, but trust and service quality do not. Trust, commitment and service quality positively affect good corporate governance. Good corporate governance can mediate the effect of trust on sharia compliance sustainability but cannot mediate the effect of commitment and service quality on sharia compliance sustainability. Implications – Theoretically, this study complements and strengthens the validity of the existing shariah enterprise theory and provides new insights into determining the creation of sharia compliance sustainability at Islamic banks. Practically, the results of this study can be used as a reference in carrying out Islamic bank operations to prioritize sharia principles and good corporate governance to achieve a wider market share
Environmental management accounting and green practices as drivers of SME performance: evidence from an emerging economy
Full text linkPurpose – This study investigates the impact of environmental management accounting (EMA) on financial performance (FP), with environmental management practices (EMP) and operational performance (OP) serving as mediating variables. Method – This study used a quantitative survey approach; data were collected from 98 managers or owners of green SMEs in Central Java, Indonesia. Data collection used a structured questionnaire with snowball sampling due to the lack of an official database of green SMEs in the region. Data was analyzed using SEM-PLS via SmartPLS software. Findings – The results show that environmental management accounting (EMA) positively influences environmental management practices (EMP). However, environmental management practices (EMP) do not influence operational performance (OP), whereas operational performance (OP) positively influences financial performance (FP). Additionally, environmental management practices (EMP) cannot mediate the relationship between environmental management accounting (EMA) and operational performance (OP); operational performance (OP) also cannot mediate the link between environmental management practices (EMP) and financial performance (FP). Implications – This study contributes to literature by underscoring the limited mediating role of environmental management practices in green SMEs and the challenges in converting environmental initiatives into operational gains. The findings suggest that SMEs should better integrate environmental accounting with operational strategies to enhance financial outcomes. Policymakers should also support SMEs through improved access to environmental management training and resources
Does trust mediate the determinant factor of airplane e-ticket purchase decisions using mobile applications?
Full text linkPurpose – This study aims to analyze the influence of information quality, social media marketing, and perceived ease of use on e-ticket purchasing decisions using the tiket.com mobile application mediated by trust. Method – This research applied quantitative methods and a causally associative approach. The population of this study is tiket.com customers in Surabaya, where the number is not known with certainty. Sampling measurement uses the Hair approach, so the number of samples obtained is 130 people. The sampling technique uses purposive sampling with predetermined criteria. Data analysis techniques use partial least squares-structural equality modelling (PLS-SEM) with the SmartPLS statistical tool. Findings – The findings show that quality information, social media marketing, perceived ease of use, and trust positively affect online purchase decisions. Trust can mediate the effect of quality information and social media marketing on online purchase decisions. However, trust cannot mediate the influence of perceived ease of use on online purchase decisions. Implications – Theoretically, this study can strengthen the understanding of the importance of trust in digital consumer behavior. Practically, companies like tiket.com need to focus on presenting accurate information, social media strategies that build trust, and easy and comfortable user experiences
Islamic work ethics and accounting practices in Indonesia: a study on fraud
Full text linkPurpose – This research aims to examine the effect of attitudes and subjective norms on intentions to commit fraud in financial reports. Furthermore, this research also investigates the effect of Islamic work ethics (IWE) on fraudulent intentions in financial reports. Method – A quantitative research design was implemented, with primary data obtained from an online survey. The target population included accounting practitioners and future accountants in Indonesia. Purposive sampling was employed, resulting in a sample of 147 respondents. Data analysis was performed using SEM-PLS, specifically with SMART-PLS 4.0 software. Findings – The results of this research show that attitudes and subjective norms positively and significantly affect fraud intentions in financial reports. In contrast, Islamic work ethics do not affect fraudulent intentions in financial reports. Implications – Theoretically, this research implies that the theory of reasoned action (TRA) can strongly predict fraud within financial statements. However, this study could not demonstrate that the Islamic work ethic directly influences fraudulent intentions. This does not necessarily imply that IWE is irrelevant. This suggests a more indirect or intricate influence, potentially through shaping moral values that affect attitudes and subjective norms in the theory of reasoned action. In practice, this study can guide educational institutions and accounting organizations in developing anti-fraud education programs within academic settings and through professional development
Predicting financial distress in property and real estate companies: moderation of company size
Full text linkPurpose – This study analyses the effect of intellectual capital, return on assets (ROA), and debt-to-equity ratio (DER) on financial distress moderated by company size. Method – This study uses a quantitative method using secondary data from publications obtained through the Indonesia Stock Exchange (IDX) official website. The research population comprises real estate and property companies listed on the IDX 2018–2023. The sampling technique uses the purposive sampling method so that 90 observation data are obtained from 15 property and real estate companies as samples. The data analysis techniques utilized are panel data regressions and moderated regression analysis (MRA) using EViews 12. As a result of Chow and Hausman's tests, the random effect model is the selected model. Findings – The study findings indicate that DER, ROA, intellectual capital and company size positively affect financial distress. Company size can strengthen the influence of ROA and intellectual capital on financial distress. However, it cannot moderate DER and financial distress. Implications – The research findings contribute to the scientific understanding of financial distress determinants in property and real estate companies. The practical implication of these findings is that the company must sustainably increase investor trust by maintaining the company's good performance in the stock exchange
Kontribusi Dosen Dalam Organisasi Profesi Terhadap Peningkatan Kompetensi Mahasiswa Melalui Pembelajaran Berbasis Praktek
Full text linkPeningkatan kompetensi mahasiswa merupakan salah satu tantangan utama dalam pendidikan tinggi, terutama dalam memastikan kesiapan mereka untuk memasuki dunia profesional. Salah satu faktor yang berkontribusi terhadap pengembangan kompetensi mahasiswa adalah peran dosen dalam organisasi profesi. Tujuan Keterlibatan dosen dalam organisasi profesi tidak hanya meningkatkan wawasan akademik, tetapi juga membuka akses ke jejaring profesional, peluang magang, dan penyelarasan kurikulum dengan kebutuhan industri. Selain itu, pembelajaran berbasis praktik menjadi jembatan yang efektif dalam menghubungkan teori yang diajarkan di kelas dengan keterampilan yang dibutuhkan di dunia kerja. Penelitian ini menggunakan metodologi yuridis empiris atau sosiologis dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara dengan dosen yang aktif dalam organisasi profesi, mahasiswa, serta perwakilan organisasi profesi, serta melalui studi dokumen kebijakan pendidikan tinggi dan standar kompetensi profesi. Hasil penelitian menunjukkan bahwa keterlibatan dosen dalam organisasi profesi berkontribusi secara signifikan terhadap peningkatan kompetensi mahasiswa melalui berbagai mekanisme, seperti integrasi pengalaman profesional ke dalam pengajaran, fasilitasi magang, dan pemahaman etika profesi. Pembelajaran berbasis praktik terbukti menjadi metode yang efektif dalam menjembatani kesenjangan antara teori dan praktik dengan memberikan pengalaman langsung kepada mahasiswa dalam menyelesaikan permasalahan dunia nyata. Dengan demikian, sinergi antara akademisi dan dunia profesional melalui organisasi profesi serta implementasi pembelajaran berbasis praktik dapat meningkatkan kualitas lulusan yang lebih siap menghadapi tantangan di dunia kerja