Publication Search

This research explores the factors influencing the adoption of Islamic digital banking among millennials in Indonesia. Employing a qualitative approach through a comprehensive literature review, the study analyzes existing research on Islamic digital banking adoption, focusing on academic journals, conference proceedings, and industry reports. The findings reveal that perceived ease of use and usefulness of digital banking services are crucial. Additionally, social influences, such as peer and family recommendations, and personal factors, including demographics and cultural background, significantly impact adoption rates. This research provides valuable insights for Islamic banks in Indonesia to develop targeted strategies for millennial engagement. By understanding these influencing factors, Islamic banks can tailor digital banking services to meet the specific needs and preferences of this demographic, thereby enhancing market penetration and fostering growth within the evolving digital banking landscape.

This study aims to determine the magnitude of the influence of Internal Control and Auditor Independence on Fraud Prevention at Public Accounting Firms in South Jakarta. This study uses a quantitative research method. The data source used is primary data. Data collection techniques in the form of questionnaires. The sample collection method in this study is non-probability sampling. There are 70 respondents consisting of 9 public accounting firms in South Jakarta. The results of the study show that the calculated t value is greater than the t table value of 3.778> 1.667, meaning that Ho is rejected and Ha is accepted. This means that the Internal Control variable (X1) significantly influences Fraud Prevention (Y). Based on the calculated t value greater than the t table value (4.126> 1.667), meaning that Ho is rejected and Ha is accepted. This means that the Auditor Independence variable (X2) significantly influences Fraud Prevention (Y). From the calculation results with SPSS 25.0, it was found that the coefficient of determination (Adjusted R Square) was 0.723. This indicates that the Internal Control Variable Auditor Independence Variable affects the Fraud Prevention Variable by 72.3% and the remaining 27.7% is explained by other factors (other variables) that were not examined in this study.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products                                                                                                                                                     

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

Structural transformation is an important process in the economic development of a country. In Indonesia, the plan to move the National Capital City (IKN) from Jakarta to Nusantara in East Kalimantan is one of the strategic steps in accelerating structural transformationThe methodology used in this study is a qualitative and quantitative approach. The results of the study show that the acceleration of structural transformation through the development of IKN has a significant impact on the formation of a new economic base and increasing Indonesia's competitiveness. The formation of a new economic base in IKN can be seen from the emergence of technology and innovation-based industrial clusters. The impact on national competitiveness can be seen from the increase in productivity and innovation capacityThe analysis of the acceleration of structural transformation through the development of the IKN shows a fundamental change in Indonesia's economic base. The development of IKN as a smart forest city accelerates structural transformation through three main mechanisms. The impact on the formation of a new economic base can be seen from the shift in the economic structure in the IKN area and its surroundings. Structural transformation is also reflected in changes in the composition of the workforce and investment patterns. The impact analysis on Indonesia's competitiveness shows a significant increase in several dimensions

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system. 

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.

This research was conducted to determine the effect of transformational leadership and the physical work environment on the performance of PNPN employees with motivation as an intervening variable in land offices throughout West Priangan (Cianjur Regency, Sukabumi Regency and Sukabumi City). It is hoped that this research can provide input for institutions in improving the quality and quantity of Transformational Leadership, Physical Work Environment and Motivation, in order to improve employee performance. In this research, sampling was used using Simple Random Sampling by distributing questionnaires to 113 ASN employees at the West Priangan Land Office in 2024. Data from the questionnaire were analyzed using SPSS Version 27 and Lisrel 8.80 software. The results of this research state that Transformational Leadership influences Employee Performance, the Physical Work Environment influences Employee Performance, Motivation influences Employee Performance, Motivation is able to mediate the influence of Transformational Leadership on Employee Performance, as well as the Physical Work Environment, Motivation can still mediate its influence on Employee Performance.

This study aims to analyze the influence of macroeconomic factors consisting of inflation, rupiah exchange rate, and interest rates on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis. The research sample consists of manufacturing companies listed on IDX during the research period, selected using purposive sampling method. The results show that among the three macroeconomic factors studied, only the rupiah exchange rate has a significant influence on the stock returns of manufacturing companies. This is due to the characteristics of the manufacturing industry which has a high dependence on imported raw materials, so that exchange rate fluctuations directly affect the company's financial performance and stock returns. Meanwhile, inflation and interest rates did not show a significant effect on stock returns of manufacturing companies during the study period.

The purpose of this research is to study how personal branding and value creation impact the business performance of noodle SMEs in Bekasi City. This study uses a quantitative method by collecting data from a number of MSME actors in the area through questionnaires. According to the research, personal branding and value creation have a significant impact on the company's performance level. Strong personal branding can enhance the company's reputation, while value creation serves to provide additional relevant value to customers. The results of this research emphasize that effective personal branding and value creation strategies are crucial for supporting the sustainability and development of SMEs. The conclusions of this research can be used by entrepreneurs to create better marketing strategies.

This study analyses the production and quality of nest Bird swallows (SBW) in rural and urban areas of Lombok Island, as well as the level of income of SBW breeders. Survey and purposive sampling techniques: this study involved 20 respondents, 10 of each rural and urban. Data was collected through interviews, observation field, and documentation, then explained in a way. Research results show that SBW production and quality in urban areas are taller compared to rural areas, supported by policies and modern technology such as the arrangement of temperature and humidity. Total production in urban areas reached 55,25 kg, while in rural areas, it was 23,8 kg. Feed becomes the primary determinant of This difference. In rural areas, constraints such as predator disturbance and dependence on natural conditions influence production results. Meanwhile​, quality urban nests​ are superior. This research provides recommendations for improving the management of SBW cultivation in rural areas through technology transfer, training, and optimal environment management. It can increase the productivity and income of SBW breeders in general and be sustainable.

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).  

The expansion of the scope of People's Economic Bank (BPR)s to enter the capital market is new in Indonesia. The legal arrangements are not yet fully regulated. Several obstacles are experienced by BPRs towards the capital market. Therefore, innovations are needed that can make BPRs enter the capital market by applying some existing legal arrangements even though they are not specifically regulating BPRs. The purpose of this study is to determine the barriers and innovations in the framework of BPR towards the capital market. Normative legal method by taking a statutory and conceptual approach. There are several challenges BPR in heading to the capital market. The answer to these challenges is innovation. The existence of innovations that can be applied to BPR in order to go to the capital market can be seen from the legal arrangements that already exist in other fields but can be applied in the BPR. BPR experiences several obstacles, including (1) Changes from closed to public LLC must go through several processes before heading to the capital market, (2) Changes in share ownership that can determine company policy and (3) Capital fulfillment factors required by the capital market. The innovations made are (1) the fulfillment of corporate governance, (2) Share ownership arrangements that can still be held by families with (a) The form of holding companies and subsidiaries with certain ownership arrangements, and (b) Applying dual class shares, (3) BPRs that have not met the capital requirements can enter through the OTC market with reporting obligations in each securities transaction.

This research analyzes the implementation of Regional Government policy in the form of Payakumbuh Mayor's Instruction Number: 01/Instruction/Wk-Pyk/2023 concerning Waste Management. The method used in this research is a qualitative method, namely a case study approach, observation or observation and in-depth understanding of the phenomenon being studied, documentation and interviews with related parties such as traders in traditional markets, residents around the TPS and cleaning officers from the Payakumbuh City Environmental Service. . The research results show that the main obstacle is the community's unpreparedness for the Regional Government's policy to manage waste independently, as a result of the closure of the Payakumbuh Regional TPA due to the impact of the landslide disaster. Another inhibiting factor is that education about waste management has not been thoroughly provided to the community and the lack of support for the facilities needed as well as the application of sanctions and appreciation to the community in waste management. Adequate training and skills are needed, the application of sanctions and partnerships between local governments with the private sector and other social institutions in the promotion and sale of waste recycling products, so that the community is not only independent in waste management but also helps the government in solving waste handling problems.

BNI Fleksi Credit is a KTA facility offered to employees with fixed income for consumption purposes. The procedure for granting BNI Fleksi credit by Bank BNI Branch. Fatmawati still has problems, one of which is not providing physical collateral and there are still prospective debtors who do not understand the terms and conditions in applying for BNI Fleksi credit facilities. The purpose of this study is to find out what are the terms and conditions in applying for BNI Fleksi credit, to find out how the implementation of BNI Fleksi credit provision, to understand the various obstacles in the process of granting BNI Fleksi credit by Bank BNI Fatmawati Branch. The study method used is descriptive qualitative method. The result of the study shows that, 1) BNI Fleksi credit that has been implemented runs quite well and has been in accordance with the procedures and provisions, however, there are still some obstacles faced, one of which is the completeness of document requirements as support in the process of granting BNI Fleksi credit has not met the requirements. 2) In BI Checking, there are still prospective debtors who have arrears at various banks. 3) BNI Flexi Credit customers experience delays in paying principal and interest installments due to the company being late in paying salaries to employees, this has an impact on installment payments and the occurrence of collectibility which is the possibility of not receiving back the loan that has been given. 4) Refusal to provide BNI Flexion to prospective debtors because they do not guarantee themselves with credit insurance that can protect the risk of inability to pay, death, bankruptcy, termination of employment, repayment of remaining credit interest and arrears, and also simplify the loan application process.

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

This article discusses risk management from the perspective of Islamic economics, with a case study on Swalayan Al-Fatih in Sumenep Regency. The research was conducted to address several issues, including: 1) What are the internal and external risks faced by Swalayan Al-Fatih in its daily operations? 2) What risk mitigation strategies can be implemented by Swalayan Al-Fatih from the perspective of Islamic economics?. In this thesis, the researcher employs a qualitative research method. Qualitative research is a procedure that produces descriptive data in the form of written or spoken words from people and observed behaviors. To collect data, the researcher uses interview and observation techniques. Data analysis is carried out through data reduction, data presentation, and data verification. Based on this orientation, the research findings indicate that the risks faced by Swalayan Al-Fatih include internal risks such as conflicts among employees, lack of skills, and low employee loyalty. External risks, such as intense competition, unsold products, as well as environmental and natural factors, were also identified. In conclusion, the risk management strategy according to Islamic economics is based on the Qur'an and Hadith, as taught by Prophet Muhammad SAW. The strategy implemented by Swalayan Al-Fatih meets several criteria of Islamic economics.

Global phenomena highlight the increasing attention to entrepreneurship as a solution to reduce unemployment and promote sustainable economic growth (SDG 8: Decent Work and Economic Growth). On a local level, vocational high school (SMK) graduates in Indonesia face the challenge of low entrepreneurial intention, which has the potential to exacerbate youth unemployment rates. This study aims to explore entrepreneurship learning strategies and the contribution of teacher behavior in shaping the entrepreneurial intentions of SMK students through a Systematic Literature Review (SLR) approach. The novelty of this research lies in integrating two key elements—innovative learning strategies and teacher behavior as role models—which have been minimally discussed in previous literature. The urgency of this research stems from its contribution to SDG 4 (Quality Education), by strengthening entrepreneurship education as a foundation for developing a competitive workforce. The method employed in this study is a Systematic Literature Review (SLR), which involves collecting and analyzing relevant journal articles using VOSviewer software based on selected keywords. The findings indicate that project-based and collaborative learning approaches enable students to directly experience real-world business challenges, such as developing business ideas and working in teams to solve practical problems. Teacher behavior, serving as both facilitator and motivator, plays a crucial role in encouraging students to dream big, believe in their abilities, and view entrepreneurship as an attractive career path. The implications of this research provide practical insights for educators and policymakers in designing effective entrepreneurship curricula while supporting the SDG agenda, particularly in promoting quality education, decent work, and inclusive economic growth. This study contributes to the reinforcement of sustainable entrepreneurship education in Indonesia.