Penelitian ini bertujuan untuk menguji pengaruh (1) profitabilitas terhadap audit delay, dan (2) sistem pengendalian internal terhadap audit delay pada properti, real estate dan bangunan perusahaan konstruksi yang terdaftar di DES (Daftar Efek Syariah). Jenis penelitian ini diklasifikasikan sebagai penelitian kausatif. Populasi penelitian ini adalah properti, riil perusahaan perkebunan …
: This study aims at determining the effect of implementing Qanun (Islamic Law in Aceh) No. 11, of 2018 of Financial Institutions in Aceh and the influence of the Islamic Boarding School Accounting Guidelines on the accounting records of Islamic boarding schools in Aceh. : This research is a qualitative research. Participants in this study were parties related to the preparation of …
Background – It is undeniable that there are still many people who do not fully believe in Islamic banking activities whether they are free from things that are prohibited in Islam. This makes the customer's religiosity needs to be investigated further how it affects the loyalty of Islamic bank customers. Objective -The purpose of this study is to analyze the loyalty of customer depo…
Waqf is one of the Islamic social instrument closely related to the socio- economic community. In Indonesia, waqf does not only play a role and function on the worship side, but waqf is expected to help the economy of the ummah. Waqf in Indonesaia has been regulated by Act No. 41 Of 2004 it has been implemented in a number of community empowerment programs. Per years 2016, waqf land is …
This study aims to determine the determinants of MSMEs certifying halal their business products in the food and beverage industry in the Jabodetabek area. The population of this research is MSMEs in the food and beverage industry in the Jabodetabek area. Sampling was carried out using the minimum criteria from the SEM-PLS, with a minimum of 100 respondents. The data were obtained using …
Culinary is a field of business that is always sought after by people, because food and drink are necessities. Badan Ekonomi Kreatif (Bekraf) said the culinary business made the biggest contribution to the creative economy sector. This is a great opportunity to make a business plan in the culinary field. Nasi Jeruk Eats is a brand with a Rice Bowl main product plan. In this canvas model…
Background - Cash waqf has an important role in improving welfare. The potential for cash waqf in Indonesia is very large, but the collection of cash waqf has not been maximized. Many factors influence the behavior of a Muslim with cash waqf. There are several studies related to cash waqf, but no detailed research has been found that looks at the joint influence of the use of e-banking,…
As a trustworthy asset, Nazir can only do things that bring benefit to waqf assets. Based on these considerations, what needs to be considered is the possible steps to anticipate the risk of loss that will threaten the existence and sustainability of the waqf asset in the form of money. So waqf risk management is very much needed in order to anticipate and minimize if an unwanted risk o…
Background – Indonesia as a country with a Muslim population of more than 80%, and also have some hospitals with sharia certified and supported by the government. However, from the data obtained there are still many Indonesian Muslims who go for medical tourism to sharia hospitals abroad. Objective – This research aims to find out how big the business potential and development strat…
Objective – The objective of this study is to analyse the impact of the Covid-19 event on the Islamic capital market in Indonesia through the analysis of the formation and evaluation of the optimal portfolio performance of Islamic stocks with a sectoral approach for a period of one year before and one year during Covid19. Research Method - The portfolio formation method uses the Sing…