Voluntary Auditor Switching in Listed Companies: What Influences It?

This research is motivated by several variables including audit delay, going concern audit opinions, changes in auditor reputation management, and company size at voluntary auditor turnover has an effect on voluntary auditor switching. Based on the purposive sampling method, 42 company samples were obtained with a total of 252 samples over a period of 6 years. The analysis of this research uses logistic regression analysis. The results showed that audit delay, going concern audit opinions, management changes, auditor reputation and company size had no effect on voluntary auditor switching. The results of this study cannot change agency theory on audit delay, going concern audit opinions, management changes, auditor reputation and company size on voluntary auditor turnover.

Analisis Pengaruh Dana Syirkah Temporer dan Efisiensi Operasi Terhadap Profitabilitas Bank Syariah

The purpose of this research is to examine the effect of Temporary Syirkah Fund and Operational Efficiency on Sharia Bank Profitability. Indicator of Syirkah Temporary Fund under study is the amount of public savings funds in Sharia Bank with Mudharabah contract. Operating Efficiency uses the ratio indicator of Operating Expense on Operating Revenue (BOPO). Then, Sharia Bank Profitability is the calculation of Return On Asset Ratio (ROA). The research is conducted by quantitative methods using secondary data. The secondary data comes from quarterly reports from Sharia Bank in Indonesia. The population of this research is Sharia Bank in Indonesia, and then the sample is taken based on purposive sampling with the criteria of five Sharia Bank with the largest assets, to obtain the sample as much as 60 quarterly report of Sharia Bank. This study used regression analysis with significant test of simultaneous parameter (F - test) and significant test of individual parameter (t - test). The result of the hypothesis test indicates that simultaneously and partially Temporary Syirkah Fund and Operational Efficiency affect to Sharia Bank Profitability in Indonesia, calculated by ROA Ratio, and Operating Efficiency have bigger influence to Sharia Bank Profitability compared to Temporary Syirkah Fund

PENGEMBANGAN POTENSI WAKAF DI MASJID AT TAQWA BINUANG KAB TAPIN

Waqaf besides has spiritual values also has social economic values. Indonesia has the potential endowments are very boast. If the potential of waqf is well developed, then it will give good effect to the economy of the society and welfare. Endowments can be effective and have the maximum benefits if developed, one of which is through a change in the understanding of the concept of endowments consumptive become productive. The development of this potensial will make change in society’s views and goal in terms of the development of Muslims

Persepsi Santriwati Dalam Pembelian Kosmetik Berlabel Halal

Halal products have bruised the world of marketing with many products labeled halal. Among them are halal cosmetics, but it is very unfortunate that there are halal products but not labeled halal. One of them is a medical product that has a business license, registered with BPOM, not even harmful by its users but does not hold a halal label permit. The method used is qualitative, using a sociological approach to economics whose purpose is to find out that a product labeled halal or halal cosmetics can not only be seen from the label but certain few that can be used as a benchmark of a halal product. The results of this study show that halal labels in cosmetics on the market provide a choice of buying interest so that with the attitude that there are several roles that occur in halal certification including the role of religious identity, attitudes, subjective norms or perceived behaviour control that can produce a positive or negative role in the interest in buying products.Produk halal sudah memarakkan dunia marketing dengan banyaknya produk-produk yang berlabel halal. Diantaranya yaitu kosmetik halal, namun hal ini sangat disayangkan ada produk halal tapi tidak berlabel halal. Salah satu diantaranya adalah produk kedokteran yang memiliki izin usaha, terdaftar di BPOM, bahkan tidak membahayakan oleh penggunanya namun tidak mengantungi izin label halal. Metode yang digunakan ialah kualitatif, menggunakan pendekatan sosiologis ekonomi yang tujuan untuk mengetahui bahwa sebuah produk yang berlabel halal atau kosmetik halal tidak hanya bisa dilihat dari label tapi beberapa tertentu yang bisa dijadikan tolok ukur dari sebuah produk halal. Hasil penelitian ini menunjukan bahwa label halal dalam kosmetik yang beredar di pasaran memberikan pilihan minat membeli sehingga dengan sikap bahwa adanya beberapa peran yang terjadi didalam sertifikasi halal diantaranya peran identitas agama, sikap, norma subjektif ataudan perceived behaviour control yang dapat menghasilkan peran positif atau negatif dalam minat pembelian produk

ANALISIS BAGI HASIL, KUALITAS PELAYANAN, DAN MINAT NASABAH DALAM MENGGUNAKAN PRODUK DEPOSITO SYARIAH

Terdapat peningkatan jumlah rekening deposito yang tidak selaras dengan fluktuasi jumlah dana deposito syariah pada periode tahun 2018-2020. Penelitian ini bertujuan mengetahui dan menganalisis pengaruh bagi hasil dan kualitas pelayanan terhadap minat nasabah menggunakan produk deposito syariah di PT Bank Tabungan Negara KCS Banjarmasin. Penelitian lapangan dengan pendekatan deskriptif kuantitatif, penelitian ini menggunakan analisis regresi linier berganda dengan program IBM SPSS Statistics 22. Hasil regresi diperoleh variabel bagi hasil dan kualitas pelayanan mampu menjelaskan variabel minat nasabah sebesar 20,3%, dan sisanya sebesar 79,7% dijelaskan oleh variabel lain diluar penelitian. Pada uji-t, variabel bagi hasil berpengaruh signifikan terhadap minat nasabah sedangkan uji F, variabel bagi hasil dan kualitas pelayanan berpengaruh terhadap minat nasabah. hingga, variabel kualitas pelayanan juga berpengaruh signifikan terhadap minat nasabah. &nbsp

PENANGANAN NON-PERFORMING FINANCE DALAM AKAD MUSYARAKAH DI BANK KALSEL SYARIAH

Each financing has risks faced by banks and customers, including on musyarakah contracts. This can result in losses if not resolved, the bank must cover it first from the existing reserve fund in each bank in case of such problematic financing happen. On the other hand, the DSN has not specifically regulated the guidelines on handling non-performing financing on musyarakah contracts. While the questions about it continue to emerge.Therefore, it is needed to be clarified about how the practice undertaken by the bank in case of problematic financing, because it is very influential on the health of a bank.This research is field type and uses qualitative descriptive approach. The primary data in this study is about the Bank Kalsel Syariah, either through the official website, observation, or interviews with the bank. For the secondary data, the authors collect from various literature, especially from legislation such as the Compilation of Islamic Economic Law and MUI Fatwa.In this research, it is found that the Bank Kalsel Syariah has managed the problem financing settlement in this musyarakah contract through several phases, those phases are the cash payment, revitalization of financing through contract restructuring, settlement through guarantee, and lastly through legal court

Analisis Strategi Bisnis Hijab Mazaya Yogyakarta Dengan Pendekatan Bisnis Model Canvas Ditinjau Dari Maqashid Syari’ah

Tujuan penelitian ini adalah untuk menganalisis strategi yang digunakan oleh toko Hijab Mazaya menggunakan model kanvas bisnis. Metode penelitian yang digunakan dalam pendekatan deskriptif dengan menggunakan teknik pengumpulan data yaitu observasi lapangan, wawancara dan dokumentasi. Hasil dari penelitian ini adalah Pada elemen bisnis model kanvas secara keseluruhan pada bisnis hijab Mazaya memiliki kelebihan yang dideskripsikan pada 5 elemen BMC, yaitu hubungan pelanggan, proposisi nilai, aktivitas utama, sumber daya utama, dan mitra utama. Jika ditinjau dari aspek maqashid syariah dengan tujuan yaitu mnecapai falah atau kemaslahatan umat. Strategi BMC sudah menerapkan 4 prinsip utama yaitu hifdzu nafs, hifdzu nasl, hifdzu 'aql dan hifdzu mal.Adapun hifdzu din tidak tersedia pada 9 elemen strategi BMC. Setelah dilihat dari aspek maqashid syariah hasil dari penerapannya yitu adanya hubungan hifdzu nafs dengan 7 elemen yaitu Customer Segment, Value Proposition, Channel, Customer Relationship, Key Activities, Key Resource dan Key Partner. Pada aspek hifdzu mal ada 3 elemen yaitu Revenue Stream, Key Partner dan Cost Structure. Adapun Key Resource termasuk dalam prinsip Hifdzu Nasl dan element Channel termasuk hifdzu 'aql

Pengaruh Brand Image dan Product Design Terhadap Keputusan Pembelian Hijab Ayu Di Kota Banjarmasin

This research was conducted to see the values, tastes and lifestyles that must be fulfilled by consumers, namely the need for clothing because it is the primary need of an individual. Design products that are described in a middle and upper market certainly have their own value in terms of buying and selling which makes a product have wartość in increasing consumer satisfaction. A good brand image will greatly affect the continuity of a company as well as its products so that they can survive and be loved in the market. Consumers are aware of their needs and desires that consumers want to fulfill, they will seek information by conducting product research to meet their needs. This study used 100 respondents. as a research sample and the sample determination technique uses the przypadkowego pobieerania próbek method, the analytical method used is the quantitative analysis method which includes validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis testing through t-test, F test, and test the coefficient of determination (test R2). Data that has fulfilled the validity test, reliability test, and classic assumption test were processed using SPSS software version 23, resulting in the following regression equation: Y = 16.065 + 0.224 X1 + 0.377 X2. Where are the purchasing decision variables (Y), product projects (X1), marki wizerunek (X2). Hypothesis testing t-test and F-test show that the wizerunek marki and wiedza o product have a positive and significant effect on purchasing decisions. The coefficient of determination test (R2) seen in R Square of 0.329 indicates that 32.9% of purchasing decisions using Hijab Ayu Lestari products can be explained by product design and brand image variables, the remaining 67.1% can be explained by variables that are not initiator penlicki

KOMIK ISLAM DI MEDIA SOSIAL INSTAGRAM: Dakwah Kreatif Melalui Komik

This article aims to examine the Islamic comic on Instragram, exactly @iqomic account initiated by Sandy Priyono Utomo since August 2015. Currently, this account is a popular Islamic comic on Instragram. Methodologically, the data of this study were taken from @iqomic account and several sources of documentation related to Islamic comic. They were analyzed  based on literature relevant to this study. The result shows that the @iqomic account which is based on the hadith of “convey from me even a single verse” always displays popular piety discourse that is reposted from Muslim comic artists, thus the cover of Islam which is dominated by the trend of “hijrah” and piety makes generation Z, the active social media users, are terribly impressed. [Artikel ini mengkaji komik Islam di ruang media sosial Instagram pada akun @iqomic yang diprakarsai oleh Sandy Priyo Utomo sejak Agustus 2015. Saat ini, akun ini merupakan akun komik Islam populer di Instagram. Secara metodologis, penelitian ini berdasarkan data dari akun @iqomic dan beberapa sumber dokumentasi yang terkait dengan komik Islam. Data ini dianalisis berdasarkan literatur yang relevan dengan topik penelitian ini. Penelitian ini menunjukan bahwa akun @iqomic, yang berlandaskan pada hadis ‘sampaikanlah walau satu ayat’ ini, selalu menampilkan wacana kesalehan populer yang dire-post dari para komikus muslim, sehingga wajah Islam yang didominasi oleh narasi tentang tren “hijrah” dan kesalehan membuat generasi Z, pengguna aktif media sosial, terkesan