This research investigates the effect of applying the forward-lookingexpected loss method as a consequence of Financial AccountingStandard (FAS) No 71 on earnings quality. Since the technique iseffective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-lookingand non-forward-looking…
The primary goal of green accounting is to address social issues impacting global sustainable development and to influence corporate actions towards social and environmental concerns. This research aims to map the concept of green accounting and describe its impact on science. This research is a literature review using bibliometrics. Bibliometrics …
Purpose: This study aims to analyze the effect of transparency and accountability in the management of infaq funds on public interest in donating at the Hurriyah Adlin Mosque. Methodology/Approach: The research method used in this research is a survey with data collection techniques using a questionnaire distributed to 350 respondents. The data analysis technique used is Structural Equation …
This study addresses the scarcity of bibliometric research in zakat accounting literature by qualitatively analyzing 321 articles from the Dimension AI database spanning 1994 to 2023. The study has found the Journal of Islamic Economics and Theory as a journal that is very relevant and has a significant impact, besides the Journal of Islamic Accounting and Business Research and the Journal of I…
The independent curriculum is a curriculum concept that aims to provide more optimal learning for students. In this curriculum, intracurricular learning is carried out with a variety of methods so that students can have strong concepts and strengthen their competencies. This study aims to evaluate the implementation of the independent curriculum in overcoming b…
This research aims to analyze the direct influence of the variables ease of use, efficiency and reliability of use on interest in using chatbot media as a means of digital marketing. This research is quantitative research. The type of data used is primary data obtained through a questionnaire that was distributed to a total of 199 respondents and secondary data obtained from literature related …
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…
A mini market is a small store that sells various goods and food, similar to a supermarket but on a smaller scale. The presence of Zamzam Mart as a mini market run by self-employed entrepreneurs in the Ciampea Udik region of Bogor is crucial and provides convenience for rural residents who are not accustomed to online shopping. However, the competition with franchise businesses is intense. The …
The personal computer industry, especially in the classification of laptop, is one of the largest industries in Indonesia, which has massive sales. In this sector, products from several global-scale computer companies have long been the choice of Indonesian consumers, including HP as its one of leading brand for laptop. This aim to analyze the effect of brand awarness, brand image, brand trus…
The protracted conflict between Israel and the Palestinian Hamas group, culminating with an Israeli offensive in October 2023, has caused significant suffering to the Palestinian people. The response to the attack, including international support and a fatwa from the Indonesian Ulema Council (MUI), has prompted Indonesians to boycott products linked to Israel. This study aims to investigate the…