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 determine the influence of minimum capital, sharia compliance, and risk preferences on interest in investing in the sharia capital market with an understanding of investment as a moderating variable. The case study in this research is generation Z in Bogor. This research uses the SEM PLS method using SmartPLS 4 software. The number of samples in this research was 115 respo…
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 study aims to determine the sentiment towards digital marketing and its influence on purchasing tendencies over the last ten-year period, starting from 2014 to 2023. The method used is descriptive statistical analysis with meta-analysis and sentiment from secondary data in the form of metadata from 92 articles indexed by Dimention.ai with data processing using Microsoft Excel 2016 and Sent…
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 …
This study examines the factors influencing the adoption of Sharia FinTech among cooperative and non-cooperative users that can help them provide better and more efficient services. Moreover, this research uses the Technology Acceptance Model (TAM) method that has been modified using quantitative analysis by distributing online questionnaires with a total of 154 respondents in the DKI Jakarta a…