This study aims to compare consumption theories according to the perspectives of Monzer Kahf, Abdul Manan, and Yusuf Al-Qardhawi. It employs a formal literature review method to compare the consumption theories of these three figures, utilizing qualitative analysis of relevant literature and texts such as books, articles, and journals authored by the three thinkers. The research findings indica…
This research aims to explore the factors influencing consumers' purchasing intentions at halal-labeled restaurants, especially among Millennials in Bogor. By adopting the Theory of Planned Behavior (TPB) as a conceptual framework, this study is limited to a sample scope involving 222 respondents aged 20-39 who practice Islam, including both students and private sector individuals residing in B…
This study aims to analyze the factors that affect Earnings Quality. This research will offer a new and broader view on the factors that influence the profit quality of Islamic commercial banks in Indonesia. This research use quantitative study that uses multiple regression analysis methods. The data used is panel data from 2019-2022. The factors analyzed for their influence in this study are T…
This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied…
"This study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using questionnaire instrument which were distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results shows that Islamic accounting ed…
This research aims to analyze the influence of musyarakah, mudharabah and murabahah financing on the profitability (ROE) of Bank Syariah Indonesia for the 2013-2023 period. The Ordinary Least Squares (OLS) method was used to analyze the financial data of Bank Syariah Indonesia from 2013 to 2023. The results of the analysis show that the three types of financing, both partially and simultaneousl…
Penelitian ini bertujuan untuk mengetahui perngaruh variabel makroekonomi terhadap return saham yang tergabung dalam kelompok Jakarta Islamic Index (JII). Variabel makroekonomi yang digunakan dalam penelitian ini meliputi pertumbuhan ekonomi, suku bunga SBI, tingkat inflasi, nilai tukar Rupiah terhadap Dollar Amerika Serikat, dan jumlah uang beredar pada periode Januari 2006 hingga De…
Human capital muncul dari pemikiran bahwa manusia merupakan aset yang memiliki banyak kelebihan yaitu kemampuan manusia apabila digunakan dan disebarkan tidak akan berkurang melainkan bertambah. Islam memberikan kontribusi melalui ajaran Al-Quran untuk mengembangkan manusia dengan baik. Tujuan penelitian ini menguji secara empiris hubungan pertumbuhan ekonomi berdasarkan pemikiran Shu…
Manusia merupakan faktor yang penting baik dalam pembangunan ataupun pertumbuhan ekonomi. Perhatian terhadap kualitas manusia oleh United Nation Development Programme (UNDP) dilihat berdasarkan aspek kapabilitas berupa, kesehatan, pendidikan dan kelayakan hidup. Perhatian kualitas manusia dalam perspektif Islam tidak hanya terhadap kapabilitas, tetapi juga terhadap aspek iman dan takw…
Implementasi PSAK 109 yang diberlakukan merupakan suatu hal yang baru bagi organisasi pengelola zakat yang ada di Indonesia. Implementasi ini menimbulkan banyak permasalahan seperti ketidaksiapan SDM lembaga zakat dan juga perubahan teknologi sistem informasi yang digunakan. Penelitian ini bertujuan untuk mengetahui faktor apa saja yang menjadi masalah dalam implementasi penyusunan l…