This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, whil…
Penelitian ini bertujuan untuk menganalisis pengaruh langsung antara variabel kualitas konten, kebiasaan pengguna, dan promosi terhadap minat membeli pada koin aplikasi Line Webtoon di Jabodetabek dengan pengguna aplikasi Line Webtoon sebagai objek penelitian. Metode: Penelitian ini mengadopsi pendekatan kuantitatif dengan metode asosiatif. Data primer yang dikumpulkan melalui kuesioner digunak…
Penelitian ini bertujuan untuk menyelidiki Pengaruh Akuntabilitas, Transparanasi, dan Teknologi Informasi terhadap minat masyarakat untuk membayar zakat penghasilan, dengan fokus kepada kelompok generasi X dan Yyang ada di Pekanbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat teknik pengumpulan data. Dengan menggunakan pemodelan persamaan …
The aim of this research is to test whether attitudes, subjective norms, behavioral control, pressure and opportunities influence the interest of staff in Sharia Banking to commit fraud. The survey was conducted on a sample of 35 sharia banking staff. The research results show that attitudes and pressure influence the interest of Sharia Banking staff to commit acts of fraud, while Subjective No…
This research explores the effective sales strategy of Wuling Almaz vehicles among the Millennial Generation, with a focus on the Wuling Arista Bogor showroom. Through a qualitative approach, this research evaluates the preferences and needs of the Millennial Generation in purchasing vehicles and analyzes the effectiveness of the Wuling Almaz Vehicle sales strategy on the Millennial Generation.…
Tujuan penelitian ini untuk mengetahui faktor-faktor yang berpengaruh langsung dan tidak langsung terhadap target hafalan mahasiswa/i dikampus IAI Tazkia Bogor program tahfidz dan prestasi akademik sebagai variable intervening. Penelitian ini menggunakan pendekatan kuantitatif. Teknik yang digunakan analisis jalur (Path Analysis). Teknik pengambilan sampel dalam penelitian ini menggunakan purp…
This research highlights the importance of standardized accounting and financial reporting in achieving transparency and accountability, which ultimately contributes to higher public trust in BAZNAS. The purpose of this study is to examine the implementation of PSAK No. 109 by BAZNAS in the Province of West Nusa Tenggara, to achieve good zakat governance. The focus of this research is to assess…
Fashion leather includes garments made from animal skins and is used extensively in the manufacture of various items, including jackets, shoes, bags, and accessories. This popularity is due to the high aesthetic value and durability of leather fashion products. This study aims to investigate the influence of knowledge, attitude, and religiosity on the purchase intention of leather fashion produ…
This study aims to examine the influence between Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the financial performance of Islamic Financial Institutions listed on the ISSI (Indonesian Sharia Stock Index) during the period 2013-2022. The method used in this research is a quantitative approach using Panel Data Regression analysis with the help of Stata 18 software. The…