Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Influence of Financial Knowledge, Financial Attitude, Financial Self-Efficacy, Financial Well-Being, and Impulsive Buying on Saving Behavior Among Working People in Kubu Raya Regency
Get PDFThis study aims to determine the influence of financial knowledge, financial attitudes, financial self-efficacy, financial well-being, and impulsive buying on the saving behavior of people working in Kubu Raya Regency. This study uses a causal associative method. This study used a sample of 150 respondents with a purposive sampling technique. The correlation coefficient was 0.786, indicating a strong correlation between financial knowledge, financial attitude, financial self-efficacy, and impulsive buying on saving behavior. The coefficient of determination shows a value of 0.618, meaning that 61.8% indicates that saving behavior is influenced by financial knowledge, financial attitude, financial self-efficacy, and impulsive buying, while 38.2% is attributed to other variables not examined in this study. The results of the simultaneous test show that financial knowledge, financial attitude, financial self-efficacy, financial well-being, and impulsive buying have a simultaneous effect on the savings behavior of people working in Kubu Raya Regency. The partial test results show that the variables financial knowledge, financial attitude, financial self-efficacy, and financial well-being have a positive and significant effect on savings behavior, while impulsive buying does not have a significant effect on savings behavior
The Impact of Live Streaming and Flash Sale on Gen Z Purchase Intention in Shopee
Get PDFThis study examines the effect of live streaming and flash sales at the Shopee marketplace on the buying interest of Gen Z consumers in Bandung City, platforms such as Shopee, which allow consumers to shop anywhere and anytime. With the ease of accessing various online shopping platforms, many companies are trying to attract consumer attention through multiple strategies, one of which is live streaming and flash sales. This research was designed using quantitative methods, focusing on the population of Shopee Generation Z users in Bandung City. The method used is non-probability sampling with a purposive sampling technique; the sample size is 121 respondents with reference to Roscoe's theory. The results of this study indicate that live streaming partially increases Gen Z's buying interest in Bandung City, flash sales increase Gen Z's purchase interest in Bandung positively partially, and live streaming and flash sales simultaneously have a significant effect on Gen Z's buying interest in Bandung City
The Effect of Inflation, BI Rate, and Profit-Sharing Rate on NPF in Islamic Banks
Get PDFThis study investigates the effect of inflation, Bank Indonesia (BI) rate, and profit-sharing rate on non-performing financing (NPF) in Islamic commercial banks in Indonesia. Grounded in signaling theory, the research aims to identify how macroeconomic and internal banking factors influence the quality of Islamic banking assets. Using a quantitative approach, secondary data from eight Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) during the 2019–2023 period were analyzed. The study employed multiple linear regression analysis and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests using SPSS version 25. The results indicate that inflation and BI rate have no significant effect on NPF due to the unique profit-sharing scheme in Islamic banks that adjusts to the profitability of customers' businesses. Conversely, the profit-sharing rate has a significant positive effect on NPF, suggesting that increases in the profit-sharing burden can heighten the risk of customer defaults. The findings underscore the distinct operational nature of Islamic banks and the necessity to monitor internal profit-sharing mechanisms more closely to manage financing risks effectively
The Dual-Process Model Approach in Processing Product Information and Habitual Behavior: Its Impact on Consumer Purchase Intention and the Significance of TikTok Live Streaming Features in Indonesia
Get PDFThis study investigates the application of the dual-process model in processing product information and habitual behavior, as well as its impact on consumer purchase intention within the context of TikTok Live Streaming commerce in Indonesia. The research explores the significance of live streaming features such as real-time communication, perceived enjoyment, and broadcast competence in shaping consumer behavior. Using a quantitative approach, data were collected from respondents who engage with TikTok Live Streaming for beauty and personal care products. The findings reveal that perceived enjoyment positively influences habit formation, while broadcast competence reduces product uncertainty and enhances purchase intention. These results contribute to the understanding of consumer behavior in digital commerce and provide managerial implications for businesses leveraging live streaming platforms
Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing
Get PDFThe purpose of this study is to examine and evaluate the extent of the influence of institutional ownership and transfer pricing on tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Tax avoidance is understood as a legal strategy and is often applied by companies to reduce the tax burden by utilizing loopholes or weaknesses in the tax regulation system. This research approach is quantitative in nature by applying multiple linear regression analysis methods based on secondary data obtained from the company's annual financial statements. The sample selection was carried out using purposive sampling technique using certain criteria, which resulted in 45 companies as samples with a total of 225 observations. Measurement of tax avoidance variables is done using the Cash Effective Tax Rate (CETR) method. The research findings indicate that neither institutional ownership nor transfer pricing has a significant effect on tax avoidance, although the direction of the relationship shown is positive and requires further research
Determinants of Auditor Reputation, Audit Committee, Audit Delay and Audit Fee on Audit Quality
Get PDFThis study investigates the determinants of audit quality in consumer goods manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2023. Using a descriptive quantitative method and purposive sampling, secondary data were collected from annual reports and analyzed with logistic regression to examine the effects of auditor reputation, audit committee composition, audit delay, and audit fee on audit quality, measured by whether a Big Four auditor audits a firm. The results indicate that auditor reputation, proxied by the number of partners in the audit firm, does not significantly affect audit quality. In contrast, the audit committee significantly enhances audit quality, highlighting the importance of effective oversight in audit processes. Audit delay shows no significant impact, suggesting that the timing of audit completion is not a direct indicator of audit quality. Meanwhile, audit fees positively influence audit quality, as adequate fees allow auditors to perform more thorough and reliable audits. These findings emphasize the critical roles of audit committee effectiveness and sufficient audit fees in maintaining high audit standards. Limitations of this study include its focus on a single industry sector, a limited observation period, and a narrow set of variables. Future research should expand the scope to other industries, lengthen the study duration, and include additional factors to deepen the understanding of audit quality determinants
Human Resource Management Strategy in Improving Employee Performance at ICTC Tutoring Center in Tanjungpinang City
Get PDFThis study discusses the human resource management (HR) strategies implemented at ICTC Tutoring in Tanjungpinang City to improve employee performance. This study uses a qualitative approach with data collection techniques through direct observation and interviews with senior officials at ICTC Tutoring. The data analysis used descriptive analysis. The results of this study describe a proactive recruitment process that ensures that quality candidates are selected, while training and mentoring programs support the development of employee skills and motivation. In addition, retention strategies that focus on employee satisfaction and well-being help create a positive work environment. By implementing these strategies, it is hoped that ICTC can improve the quality of educational services and meet the expectations of students and parents, while maintaining its position as a superior educational institution in Tanjungpinang City
Notarial KYC Principle and Legal Uncertainty in Foreign Capital Company Formation
Get PDFThe increasingly globalized investment climate has made Indonesia a strategic destination for Foreign Direct Investment (FDI), particularly through the establishment of Foreign Investment Limited Liability Companies (PT PMA). However, the regulatory framework surrounding the Know Your Customer (KYC) principle—locally known as Prinsip Mengenali Pengguna Jasa (PMPJ)—implemented by notaries in this process remains incomplete. This creates legal uncertainty and potential risks for both notaries and foreign investors, especially in the context of anti-money laundering enforcement. This study addresses two main problems: the impact of regulatory incompleteness regarding PMPJ on foreign investors in the PT PMA establishment process, and how PMPJ should be regulated for notaries dealing with foreign investment. The research uses normative juridical methods with a statute and conceptual approach, relying on primary, secondary, and tertiary legal materials and analyzed using grammatical and systematic interpretation. The findings reveal that existing regulations, including the Minister of Law and Human Rights Regulation No. 9 of 2017, do not adequately specify the verification and transaction monitoring procedures for foreign users of notarial services. This regulatory gap results in procedural confusion, potential legal liability for notaries, and hampers the state's efforts to combat transnational financial crimes. The study recommends the formulation of clearer and integrated PMPJ regulations, the development of digital verification systems, and enhanced institutional coordination to ensure legal certainty and protection for all stakeholders involved
Analysis of Batak Cultural Values in Supporting Economic Development in the Perspective of Maqashid Syariah
Get PDFBatak culture is threatened with extinction because it is no longer lived and internalized by the community, while several Batak values can support economic development in the city of Medan. This study aims to analyze Batak cultural values that support economic development in the perspective of maqashid sharia in the city of Medan. Qualitative research methods were used in this study with an ethnographic approach in which primary and secondary data were collected. Primary data were obtained through observation and interviews with educational figures, religious figures, and Batak traditional figures. Data analysis techniques include descriptive analysis, which consists of three steps: data reduction, data presentation, and conclusion drawing. The results of the study indicate that the Batak cultural values of Marsipature Hutanabe, Habonaron do Bona, and Sahata Saoloan Satumtum Sapartahian can support economic development in the city of Medan but have not been implemented well by the Medan community
Pola Pengasuhan Kakek-Nenek Pasca Perceraian dalam Perspektif Hukum Islam
Get PDFThis study explores grandparenting roles in post-divorce childcare from the perspective of Islamic law, focusing on a case in Ule Village, Asakota District. It examines how grandmothers assume custody and the legal justification within ḥaḍānah principles. Using a descriptive qualitative method, data were gathered through observations and interviews with grandmothers, parents, neighbors, and community leaders. Findings reveal that caregiving shifts to grandparents due to divorce, maternal absence, or the father's limitations. The parenting style evolves from companionate to fully involved, with democratic but often permissive tendencies. While fostering emotional support, it also risks child dependence. In Shāfiʿī jurisprudence, such custody transfer is valid under masyaqqah conditions, aligned with maqāṣid al-sharīʿah. Grandparenting is thus considered a sharīʿah-based solution when serving the child’s best interest.
Penelitian ini mengkaji peran pengasuhan oleh kakek-nenek pasca perceraian dalam perspektif hukum Islam, dengan studi kasus di Kelurahan Ule, Kecamatan Asakota. Fokus utama adalah praktik pengalihan ḥaḍānah kepada nenek dan landasan fikih yang menyertainya. Metode yang digunakan adalah kualitatif deskriptif, dengan data diperoleh melalui observasi dan wawancara terhadap nenek, orang tua, tetangga, dan tokoh masyarakat. Hasil menunjukkan bahwa pengasuhan oleh nenek terjadi karena perceraian, ketidakhadiran ibu, atau keterbatasan ayah. Pola asuh berkembang dari pendampingan menjadi pengasuhan penuh, dengan gaya demokratis namun cenderung permisif. Pola ini memperkuat dukungan emosional tetapi berisiko menimbulkan ketergantungan. Dalam pandangan fikih Syafi’i, pengalihan ḥaḍānah kepada nenek dibolehkan jika terdapat masyaqqah dan tetap memenuhi prinsip maqāṣid al-syarī‘ah, sehingga diakui sebagai solusi syar’i demi kemaslahatan anak