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Analisis Kualitas Audit Syariah di Indonesia 印度尼西亚伊斯兰教法审计质量分析
Pub Date : 2024-07-08 DOI: 10.47467/alkharaj.v6i7.3354
Choirunnisak Choirunnisak, Disfa Lidian Handayani, Choiriyah
This research discusses what are the indicators for measuring Sharia audit quality? What factors influence the quality of Sharia audits? This research is a type of library research which focuses on managing qualitative data with data analysis methods using descriptive-analytical methods. The results of this research are. There are 6 indicators for measuring audit quality, namely: (a) Misstatement Detection, (b) conformity to applicable general standards SOP. (c), Compliance with SOPs, (d) Process Quality (accuracy of audit findings, skepticism). (e) Quality of results (value of recommendation, clarity of report, benefits of audit). (f). Quality of follow-up to audit results. There are 4 factors that influence audit quality, namely: (a) competency, (b) time pressure, (c) work experience. (d) Ethics.
本研究讨论了衡量伊斯兰教审计质量的指标有哪些?影响伊斯兰教审计质量的因素有哪些?本研究属于图书馆研究类型,重点在于管理定性数据,并使用描述性分析方法进行数据分析。研究结果如下衡量审计质量有 6 个指标,即:(a) 错报发现;(b) 符合适用的一般准则 SOP。(c)、遵守 SOP,(d)过程质量(审计结果的准确性、怀疑性)。(e) 结果质量(建议的价值、报告的清晰度、审计的效益)。(f).审计结果后续行动的质量。影响审计质量的因素有 4 个,即:(a) 能力,(b) 时间压力,(c) 工作经验。(d) 职业道德。
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引用次数: 0
Analisis Literatur Kebijakan Pariwisata Berkelanjutan di Kawasan Ekonomi Khusus Tanjung Lesung 丹绒乐松经济特区可持续旅游政策文献分析
Pub Date : 2024-07-08 DOI: 10.47467/alkharaj.v6i7.3707
Silla Anantasya Choirul Nisa, Taufiqurrohman
This study expects to assess supportable the travel industry arrangements in the Tanjung Lesung Exceptional Financial Zone (SEZ). A literature review is the approach that is taken, and it involves gathering, analyzing, and combining data from various relevant literature sources. The outcomes demonstrate that economical the travel industry approaches in the Tanjung Lesung SEZ center around foundation improvement, natural safeguarding, and nearby local area strengthening. However, there are still some obstacles, such as a lack of infrastructure to support the project, inadequate community involvement, and issues with stakeholders' coordination. In conclusion, further efforts to improve infrastructure, the quality of facilities, community participation, and stakeholder coordination are required to achieve sustainable tourism goals in the Tanjung Lesung SEZ.This study expects to assess supportable the travel industry arrangements in the Tanjung Lesung Exceptional Financial Zone (SEZ). A literature review is the approach that is taken, and it involves gathering, analyzing, and combining data from various relevant literature sources. The outcomes demonstrate that economical the travel industry approaches in the Tanjung Lesung SEZ center around foundation improvement, natural safeguarding, and nearby local area strengthening. However, there are still some obstacles, such as a lack of infrastructure to support the project, inadequate community involvement, and issues with stakeholders' coordination. In conclusion, further efforts to improve infrastructure, the quality of facilities, community participation, and stakeholder coordination are required to achieve sustainable tourism goals in the Tanjung Lesung SEZ.
本研究旨在评估丹绒乐松金融特区(SEZ)旅游产业安排的可支持性。采用的方法是文献综述,包括从各种相关文献来源收集、分析和整合数据。研究结果表明,丹绒乐松经济特区旅游产业的经济性方法主要集中在基础改善、自然保护和附近地区的加强上。然而,仍存在一些障碍,如缺乏支持项目的基础设施、社区参与不足以及利益相关者的协调问题。总之,要在丹绒乐松经济特区实现可持续旅游业目标,还需要进一步努力改善基础设施、提高设施质量、加强社区参与和利益相关者协调。本研究采用文献综述的方法,包括从各种相关文献来源收集、分析和整合数据。研究结果表明,丹绒乐松经济特区旅游产业的经济性方法主要集中在基础改善、自然保护和附近地区的加强上。然而,仍存在一些障碍,如缺乏支持项目的基础设施、社区参与不足以及利益相关者的协调问题。总之,要实现丹绒莱松经济特区的可持续旅游目标,还需要进一步努力改善基础设施、提高设施质量、加强社区参与和利益相关者协调。
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引用次数: 0
Pengaruh Persepsi Pelanggan atas Kualitas Sistem Informasi Akuntansi, Harga, Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Pengguna Jasa Aplikasi GoFood (Studi Kasus Bagi Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sur 客户对会计信息系统质量、价格、促销和服务质量的看法对 GoFood 应用服务用户满意度的影响(针对苏尔穆罕默迪亚大学经济与商业学院学生的案例研究
Pub Date : 2024-07-05 DOI: 10.47467/alkharaj.v6i7.3572
Ikke Nur Ayyatusyifa Lismiawan, Lintang Kurniawati
This research aims to analyze the influence of customer perceptions of the quality of accounting information systems, prices, promotions and service quality on customer satisfaction in GoFood Application service users. The sampling technique used in this study was purposive sampling. A total of 100 respondents have met the criteria for filling out the questionnaire. The analysis method used is multiple linear regression analysis. The results of this study provide relevant evidence that the quality of accounting information systems, prices, and promotions do not affect customer satisfaction. While service quality affects customer satisfaction.
本研究旨在分析顾客对会计信息系统质量、价格、促销和服务质量的看法对 GoFood 应用服务用户顾客满意度的影响。本研究采用的抽样技术是目的性抽样。共有 100 名受访者符合填写问卷的标准。使用的分析方法是多元线性回归分析。本研究的结果提供了相关证据,即会计信息系统的质量、价格和促销活动不会影响顾客满意度。而服务质量会影响顾客满意度。
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引用次数: 0
Pengaruh Literasi Keuangan Syariah dan Islamic Branding Terhadap Keputusan Mahasiswa dalam Menggunakan Produk Perbankan Syariah: Studi Kasus pada Mahasiwa Program Studi Perbankan Syariah Umsu 伊斯兰教法金融知识和伊斯兰品牌对学生决定使用伊斯兰银行产品的影响:Umsu伊斯兰银行学习课程学生案例研究
Pub Date : 2024-07-04 DOI: 10.47467/alkharaj.v6i7.2196
Dini Erika, Siti Mujiatun
This research aims to determine the influence of Sharia Financial Literacy and Islamic Branding on Students' Decisions to Use Sharia Banking Products (Case Study of Students of the UMSU Sharia Banking Study Program) both partially and simultaneously. This research approach is associative. The population is the entire UMSU Sharia Banking Student Study Program and the sample is 100 UMSU Sharia Banking Student Study Programs. Data collection techniques in this research used interview techniques, documentation studies, observations and questionnaires. The data analysis technique in this research uses Multiple Linear Regression Analysis Test, Hypothesis Test (t Test and F Test), and Coefficient of Determination. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) software program version 29.00. Partially, the variable sharia financial literacy has a significant effect on students' decisions in using sharia banking products. Partially, the Islamic branding variable has a significant effect on students' decisions in using sharia banking products. Simultaneously, the variables Sharia Financial Literacy and Islamic Branding have a significant effect on students' decisions in using Sharia banking products.
本研究旨在确定伊斯兰教金融知识和伊斯兰教品牌对学生决定使用伊斯兰教银行产品的影响(以密苏里大学伊斯兰教银行研究项目的学生为案例),包括部分影响和同时影响。本研究采用联想法。研究对象是整个 UMSU 伊斯兰教法银行学专业的学生,样本是 100 个 UMSU 伊斯兰教法银行学专业的学生。本研究的数据收集技术采用访谈技术、文献研究、观察和问卷调查。本研究的数据分析技术使用了多元线性回归分析测试、假设检验(t 检验和 F 检验)和决定系数。本研究的数据处理使用了 29.00 版的 SPSS(社会科学统计软件包)软件程序。部分结果显示,伊斯兰教金融知识变量对学生使用伊斯兰教银行产品的决策有显著影响。伊斯兰品牌变量对学生使用伊斯兰教银行产品的决策有部分显著影响。同时,伊斯兰教金融知识和伊斯兰品牌变量对学生使用伊斯兰教银行产品的决策有显著影响。
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引用次数: 0
Pengaruh Service Excellence dan E-Marketing terhadap Keputusan Pembelian Persewaan Alat Pesta Barokah Jaya di Sidoarjo 卓越服务和电子营销对西岛省 Barokah Jaya 聚会设备租赁公司采购决策的影响
Pub Date : 2024-07-04 DOI: 10.47467/alkharaj.v6i7.3609
M. Hanafi
Several factors, such as service quality and e-marketing, can influence purchasing decisions. This study examines the purchasing decisions of Barokah Jaya Sidoarjo. This study uses a descriptive quantitative approach. This study involved 99 customers of Barokah Jaya Sidoarjo from June to December 2023. However, the sample used consisted of 99 people who answered. The saturated sample method was used for sampling. Data collection was conducted through Google Form surveys featuring a range of statements rated on a Likert scale. The gathered data underwent several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity tests, multiple linear regression analysis, and t-tests for individual significance. The findings indicate that service excellence has a significant influence on purchasing decisions for Barokah Jaya Sidoarjo and e-maketing has a significant influence on purchasing decisions.
服务质量和电子营销等因素会影响购买决策。本研究探讨了 Barokah Jaya Sidoarjo 的购买决策。本研究采用描述性定量方法。本研究涉及 Barokah Jaya Sidoarjo 的 99 名客户,时间为 2023 年 6 月至 12 月。然而,所使用的样本由 99 名回答者组成。抽样采用饱和抽样法。数据收集是通过谷歌表格调查进行的,其中包含一系列以李克特量表评分的陈述。收集到的数据经过了多项检验,包括有效性、可靠性、正态性、多重共线性、异方差检验、多元线性回归分析和个体显著性 t 检验。研究结果表明,卓越服务对 Barokah Jaya Sidoarjo 的购买决策有显著影响,电子营销对购买决策有显著影响。
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引用次数: 0
Pengaruh Financial Distress, Firm Life Cycle, dan Corporate Restructuring Terhadap Nilai Perusahaan: Studi Empiris Perusahaan Infrastuktur yang Terdaftar di BEI Tahun 2020-2022 财务困境、公司生命周期和公司重组对公司价值的影响:2020-2022 年在 IDX 上市的基础设施公司的实证研究
Pub Date : 2024-07-02 DOI: 10.47467/alkharaj.v6i7.3410
Sayyidah Alifah, Erma Rahmani, Setiawati
This study aims to determine the effect of financial distress, firm life cycle, and corporate restructuring on firm value in infrastructure sector companies for the period 2020-2022. This type of research is a quantitative study that uses secondary data, namely audited financial reports and is presented in the Company's annual report. The sampling technique in this study used purposive sampling technique with a total sample of 105 data during the 2020-2022 period. The analysis used in this research is multiple linear regression analysis. The results of this study indicate that firm life cycle has an effect on firm value. while financial distress and corporate restructuring have no effect on firm value.
本研究旨在确定 2020-2022 年期间基础设施行业公司的财务困境、公司生命周期和公司重组对公司价值的影响。这类研究属于定量研究,使用的是二手数据,即经审计的财务报告,并在公司年报中呈现。本研究的抽样技术采用了目的性抽样技术,共抽取了 2020-2022 年期间的 105 个数据样本。本研究采用的分析方法是多元线性回归分析。研究结果表明,公司生命周期对公司价值有影响,而财务困境和公司重组对公司价值没有影响。
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引用次数: 0
Analisis Proses Rekrutmen dan Seleksi pada Dali Coffee Cikampek Dali Coffee Cikampek 公司招聘和选拔程序分析
Pub Date : 2024-07-01 DOI: 10.47467/alkharaj.v6i7.2609
Anastasya Maurita Febryani, Wanta, Dwi Epty Hidayaty
This research illustrates that recruitment practices that only rely on internal relations without opening recruitment to the public are a phenomenon that occurs at Dali Coffee, an MSME in Karawang, West Java. This research aims to understand the recruitment and selection process carried out by Dali Coffee and identify the obstacles that arise in the process. Qualitative methods with a field research approach were used in this research. Observations were carried out to understand directly the recruitment and selection process in the field, while interviews with employees, especially store managers, provided direct insight into these practices. Apart from that, data was also obtained from internal company documents. The research results show that although Dali Coffee prioritizes internal relations in recruitment, the selection process remains strict to ensure compliance with company standards. The obstacles that arise include the risk of high tolerance for employee errors as well as challenges in maintaining the privacy and security of company information. The implications of this research provide insight into Dali Coffee's unique strategy in human resource management and offer recommendations for improving the effectiveness of employee recruitment and selection for similar companies.
本研究表明,仅依靠内部关系而不向公众公开招聘的招聘做法是发生在西爪哇卡拉旺市中小微企业达利咖啡(Dali Coffee)的一种现象。本研究旨在了解 Dali Coffee 的招聘和选拔过程,并找出在此过程中出现的障碍。本研究采用了实地调查的定性方法。通过观察可以直接了解实地的招聘和选拔过程,而与员工(尤其是店长)的访谈则可以直接了解这些做法。此外,还从公司内部文件中获取了数据。研究结果表明,虽然大理咖啡在招聘时优先考虑内部关系,但选拔过程仍然严格,以确保符合公司标准。出现的障碍包括对员工失误容忍度过高的风险,以及维护公司信息隐私和安全方面的挑战。本研究的意义在于深入探讨达利咖啡在人力资源管理方面的独特策略,并为类似公司提高员工招聘和选拔的有效性提供建议。
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引用次数: 0
Pengaruh Analisis Fundamental dan Risiko Sistematik terhadap Harga Saham pada Pasar Modal Syariah 基本面分析和系统性风险对伊斯兰资本市场股票价格的影响
Pub Date : 2024-07-01 DOI: 10.47467/alkharaj.v6i7.3031
Robiatul Adawiyah Sinambela, Novien Rialdy
The Islamic capital market has attractive investment potential for investors. Therefore, investors need to understand stock price information, including fundamental analysis (ROE, DER, EPS) and systematic risk that occurs from outside the company (beta), before deciding to buy or sell shares of a stock. The differences between theory and current phenomena are blurring further research. The formulation of the problem is to find out whether there is any influence of fundamental analysis (ROE, DER, and EPS as well as BETA systematic risk) which can influence the share price of a company. This type of research uses quantitative methods. The data used is secondary data such as company securities reports. This population includes all companies listed on the Jakarta Islamic index (JII) in 2020 - 2022. From these findings, we can conclude that in some cases only ROE and EPS affect share prices. Meanwhile, DER and systematic risk (BETA) have no effect on share prices
伊斯兰资本市场对投资者而言具有极具吸引力的投资潜力。因此,投资者在决定买卖股票之前,需要了解股票价格信息,包括基本面分析(ROE、DER、EPS)和来自公司外部的系统性风险(β)。理论与当前现象之间的差异模糊了进一步的研究。问题的提出是要找出基本面分析(ROE、DER 和 EPS 以及 BETA 系统风险)是否会对公司股价产生影响。这类研究采用定量方法。使用的数据是二手数据,如公司证券报告。研究对象包括 2020 - 2022 年雅加达伊斯兰指数(JII)的所有上市公司。从这些研究结果中,我们可以得出结论:在某些情况下,只有 ROE 和 EPS 会影响股价。同时,DER 和系统风险(BETA)对股价没有影响。
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引用次数: 1
Dampak Hilirisasi Terhadap Pendapatan Petani Kelapa Sawit di Nagari Talang Binjai Kecamatan Silaut Kabupaten Pesisir Selatan 下游产业对 Pesisir Selatan 地区 Silaut 县 Nagari Talang Binjai 油棕榈树种植者收入的影响
Pub Date : 2024-07-01 DOI: 10.47467/alkharaj.v6i7.2287
Anggelin Rahmadani, Megi Saputra, Nil Firdaus, Himyar Pasrizal, Annisa Elvina
This research aims to analyze the impact of downstreaming on the income of oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency. The main problem in this research is the extent to which palm oil downstreaming helps increase the income of oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency. This type of research is field research with a qualitative approach. The data analysis technique used is Miles and Huberman which includes reduction, presentation and drawing conclusions. The results of this research found that the downstreaming of palm oil stabilized the selling price of palm oil to farmers. Which can help stabilize the income of oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency. Moreover, the European Union is boycotting palm oil commodities and their derivatives produced in Indonesia. After discussion, the Indonesian government must continue to carry out research regarding downstream palm oil and increase its costs. This is so that scientists can immediately produce one hundred percent vegetable energy, whether in the form of diesel or fuel, even in other forms of vegetable energy. After that, mass production of every vegetable energy product from palm oil will be carried out as soon as possible. Due to economic threats from abroad in the form of boycotts, reducing imports and planting oil palm, several countries have begun to implement them. By downstreaming palm oil, Indonesia will become a developed and strong country, and can bring prosperity to its people, especially oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency.
本研究旨在分析下游加工对 Pesisir Selatan 行政区 Silaut 县 Nagari Talang Binjai 地区油棕榈树种植农收入的影响。本研究的主要问题是棕榈油下游加工在多大程度上有助于增加 Pesisir Selatan 行政区 Silaut 县 Nagari Talang Binjai 的油棕榈种植农的收入。本研究类型为实地研究,采用定性方法。使用的数据分析技术是 Miles 和 Huberman,包括还原、展示和得出结论。研究结果表明,棕榈油下游加工稳定了农民的棕榈油销售价格。这有助于稳定 Pesisir Selatan 地区 Silaut 县 Nagari Talang Binjai 的油棕榈种植农的收入。此外,欧盟正在抵制印尼生产的棕榈油商品及其衍生品。经过讨论,印尼政府必须继续开展有关下游棕榈油的研究,并提高其成本。这样,科学家们才能立即生产出百分之百的植物能源,无论是柴油还是燃料,甚至是其他形式的植物能源。在此之后,将尽快大规模生产每一种以棕榈油为原料的植物能源产品。由于来自国外的经济威胁,如抵制、减少进口和种植油棕榈树等,一些国家已经开始实施这些措施。通过将棕榈油下游化,印尼将成为一个发达和强大的国家,并能为人民带来繁荣,尤其是 Pesisir Selatan 行政区 Silaut 县 Nagari Talang Binjai 的油棕榈种植农。
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引用次数: 0
Pengaruh Literasi Keuangan Syariah, Penggunaan Shopee Paylater dan Lifestyle Terhadap Perilaku Konsumtif: Studi Kasus pada Mahasiswa Program Studi Perbankan Syariah UMSU 伊斯兰教金融知识、Shopee Paylater 的使用和生活方式对消费行为的影响:伊斯兰大学伊斯兰教金融研究课程学生案例研究
Pub Date : 2024-07-01 DOI: 10.47467/alkharaj.v6i7.2210
Putri Ayu Lestari, Khairunnisa
This research was conducted with the aim of finding out the influence of sharia financial literacy, use of shopee paylater, lifestyle on the consumptive behavior of students in the UMSU Sharia Banking Study Program. The type of approach used is quantitative with an associative type of research. The research population was 190 UMSU Sharia Banking Study Program students, while the sample used was 130 respondents who were the research sample. This research uses Purposive Sampling technique. The data used is primary data and the data collection technique uses a questionnaire via Google Form. The variables used are the independent variables in the form of financial literacy, use of Shopee Paylater and also Lifestyle, while the dependent variable is consumer behavior. The data analysis technique used in this research uses Multiple Linear Regression Test, Hypothesis Test (t Test and F Test), and Coefficient of Determination. Data processing in this research used SPSS (Statistical Package For The Social Sciences) version 29.00 (2024). Based on the research results, it shows that Sharia Financial Literacy has a positive but not significant influence on student consumptive behavior. Using Shopee Paylater has a positive and significant influence on student consumptive behavior. And Lifestyle has a positive and significant effect on student consumption behavior.
本研究旨在了解伊斯兰教金融知识、shopee paylater的使用以及生活方式对马里兰大学伊斯兰教银行研究项目学生消费行为的影响。研究采用的是联想式定量研究方法。研究对象为 190 名伊斯兰大学伊斯兰教银行学专业的学生,研究样本为 130 名受访者。本研究采用了目的性抽样技术。使用的数据是原始数据,数据收集技术是通过谷歌表格进行问卷调查。自变量包括金融知识、Shopee Paylater 的使用和生活方式,因变量为消费者行为。本研究使用的数据分析技术包括多元线性回归测试、假设检验(t 检验和 F 检验)以及决定系数。数据处理采用 SPSS(社会科学统计软件包)29.00(2024)版本。研究结果表明,伊斯兰教金融知识对学生消费行为有积极影响,但不显著。使用 Shopee Paylater 对学生的消费行为有积极而显著的影响。生活方式对学生的消费行为有积极而显著的影响。
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引用次数: 0
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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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