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The Islamic insurance industry in Indonesia, including in the city of Medan, continues to face various challenges, one of which is the low level of public participation in using Islamic insurance products. Public decisions to choose Islamic insurance are influenced not only by economic factors but also by non-economic factors, such as the level of religiosity, Islamic financial literacy, and trust in insurance service providers. This study aims to examine in depth the role of religiosity, financial literacy, and trust in influencing public decisions regarding the use of Islamic insurance in Medan City. This research employs a qualitative approach by utilizing secondary data obtained from reports of the Financial Services Authority (OJK), the Central Statistics Agency (BPS), fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as relevant national and international scholarly articles. Data analysis was conducted using content analysis techniques to obtain a comprehensive understanding of public behavior, perceptions, and preferences. The findings indicate that religiosity plays a role in increasing awareness of the importance of financial products that comply with sharia principles, financial literacy strengthens public understanding of the benefits and mechanisms of Islamic insurance, while trust emerges as the key factor most decisively influencing decision-making. These findings are expected to serve as a reference for formulating strategies to enhance public literacy and trust in Islamic insurance in Medan City.

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

The highest level of alcohol consumption in education is among students. One of the factors causing the increase in alcohol consumption behavior and the rise in crime cases due to alcohol consumption is a lack of religiosity. Religiosity as the internalization of religious values related to belief in religious teachings. These beliefs are then actualized in human behavior. This research is included in the type of qualitative research with a case study approach. The conceptual boundaries of this research are religiosity, teenagers aged 18 - 21 years, and subjects who live in Village "X". The subjects in this research were teenagers who were alcoholics, both male and female, totaling 5 subjects. In this research, nonprobability sampling technique was used with purposive sampling. Subjects have a level of belief in God, religion and sin in their religion. Having high intentions can influence the subject's level of commitment to carrying out ritualistic activities. Subject knowledge regarding religious knowledge is fulfilled through developing digital media. Subjects' feelings towards ritual activities and their experiences of consuming alcohol vary. subject, no one mentioned behaving well because they were motivated by the teachings of their religion. All subjects felt comfortable with the circle of friends that the subjects were now living in. Factors that influence individuals to consume alcohol are environmental factors and the individual's own desires.

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.  

The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trading business. The Indonesian Muslim community today is increasingly aware of the importance of the fashion aspect which does not only involve choosing clothes, but is also related to style and trends, even when they wear the hijab. The high intensity of purchasing Muslim fashion through e-commerce in recent years and how important it is to fulfill lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, religiosity is a consideration when making decisions to purchase Muslim fashion. The aim of this research is to find out how religiosity influences Muslim clothing purchasing decisions. The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability sampling method using the Slovin formula. The data obtained was then processed using the SPSS 25 application. The results of this research show that the selbelsar t value was 2.429 and the selbelsar significance value was 0.017 at a significance level of 0.05. The conclusion of the results obtained is a value of 0.017 < 0.05, so a hypothesis is obtained which states "Religiosity has a positive influence on the purchasing decision variable and the buying of Muslim clothing..

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

Knowledge of finance, understanding of religiosity and security are three aspects that can influence a person's decision to make savings. By understanding these three aspects, it is hoped that the millennial generation will become a generation of quality for the progress of the nation and state. This research is a descriptivequantitative research using primary data. The sample used in this study was 95 millennial generation respondents. Data were obtained by distributing questionnaires both in person and online to respondents who met the qualifications as millennials or those born in 1990 to 2000. The data that was obtained was then processed with statistical software tools, namely SPSS version 26. The results in this study based on the regression test are: first, partially, the financial literacy variable has no influence on saving decisions. Second, partially, religiosity does not have a significant influence on the decision to save in Islamic banks. Third, partially, security has a significant influence on the decision to save in Islamic banks. And fourth, simultaneously, financial literacy, religiosity and security variables significantly influence the decision to save in Islamic banks.

The thesis with the title "The Influence of Income and Religiosity on Employee Performance (Study at PT. Bhakti Idola Tama, Sungai Gelam District, Muaro Jambi Regency)" was written by Ira Puspita Sari, NIM 501190279, Department of Sharia Economics, Sulthan Thaha Saifuddin State Islamic University, Jambi 2023. An employee's performance will increase and develop when the employee is satisfied with the income received and an attitude of religiosity in each employee. The aim of this research is to determine the effect of income and religiosity on employee performance. The research method used in this thesis research is descriptive quantitative. The samples taken were 40 respondents. Data collection techniques by researchers are literature study, observation, interviews and questionnaires. The results of the research in this thesis are that Income and Religiosity simultaneously or together have a positive and significant effect on the performance of PT employees. Bhakti Idol Tama. It is known that the significance value for income and religiosity (X) simultaneously on Employee Performance (Y) is 0.003 < 0.05 and the calculated F value > F table (6.668 > 3.25). So it can be concluded that Ha is accepted and Ho is rejected. It is hoped that the results of this research can contribute, have an impact or have implications for related parties so that they can be used as a reference for research, scientific development and so on.

Dilihat dari sisi kuantitas nasabah, total nasabah yang dimiliki perbankan syariah meningkat, namun demikian pangsa pasar perbankan syariah sebagai lembaga keuangan di Indonesia masih relatif kecil. Untuk menjawab permasalahan tersebut, penelitian ini menggali faktor-faktor yang mendorong  kecenderungan masyarakat untuk menabung di bank syariah. Kajian literatur dilakukan, dan data dikumpulkan melalui dokumentasi. Sesuai temuan, penelitian ini mengidentifikasi tiga faktor kunci: pengetahuan, persepsi, dan religiusitas, yang memainkan peran penting dalam mempengaruhi minat masyarakat untuk menabung di bank syariah

Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk: (1) Menguji kesadaran wajib pajak terhadap kepatuhan wajib pajak; (2) Menguji sanksi pajak terhadap kepatuhan wajib pajak; (3) Menguji pelayanan fiskus terhadap kepatuhan wajib pajak; (4) Menguji religiusitas dapat memoderasi pengaruh antara kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Menguji religiusitas dapat memoderasi pengaruh antara sanksi pajak terhadap kepatuhan wajib pajak; (6) Menguji religiusitas dapat memoderasi pengaruh antara pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan : (1) Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (2) Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (3) Pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (4) Religiusitas memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Religiusitas memperkuat pengaruh sanksi pajak terhadap kepatuhan wajib pajak; (6) Religiusitas memperkuat pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak.

The reason for this study is to examine the impact of the religiosity, halal name and word of mouth on purchasing decisions. Religiosity, Halal Label, Word of Mouth, and Purchase Decision are the dependent variables analyzed in this study. The example utilized in this study comprised of 100 clients of Wardah restorative items. Through the distribution of questionnaires, the purposive sampling method was used for sampling. Validity and reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, model feasibility tests (F tests), individual parameter significance tests (t statistic tests), and coefficient tests were utilized in this study's data analysis. determination (R2) using the SPSS software. Word of mouth had a positive and significant impact on purchasing decisions, and religiosity had a positive and significant impact. Halal Label had a positive and significant effect.

New normal life aims to improve faith and religiosity, by worshiping according to their respective beliefs. Work engagement is also the feeling of workers being comfortable with their work or organization so that faith or worship is needed to be comfortable with their work or organization. This study aims to examine how religiosity has on employee performance with work engagement as mediation for company employees in Salatiga City. The sample in this study uses the calculation with the Slovin formula with a sample of 100 employees. Sampling using simple random sampling. There are three measuring tools for data analysis in testing the hypothesis, namely Simple Regression Analysis, Multiple Regression Analysis, and Sobel Test through Classical Assumption Test, Model Goodness Test, and Validity and Reliability Test. The results of hypothesis testing are that religiosity has a positive effect on work engagement, work engagement has a positive effect on employee performance, and religiosity affects employee performance through work engagement.