{"title":"Role Conflict Memoderasi Locus Of Control dan Kompleksitas Tugas terhadap Perilaku Penyimpangan Auditor Akuntan Publik","authors":"Ririn Ardini, Nofryanti Nofryanti, Iin Rosini","doi":"10.47467/alkharaj.v6i3.5308","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5308","url":null,"abstract":"The purpose of this study was to test and analyze whether locus of control role conflict and task complexity affect audit deviation behavior. This study uses a quantitative approach with a questionnaire survey model given to junior auditors, senior auditors, supervisors, managers, partners at the Public Accounting Firm in West Jakarta. The questionnaire that was processed was 128 respondents. Analysis using structural equation modeling (SEM) PLS Version.3.This study shows that locus of control has a positive effect on audit deviation behavior. Task complexity has a positive effect on audit deviation behavior. Moderating locus of control role conflict on audit deviation behavior and moderating task complexity role conflict on deviation behavior.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
P. Astuti, Mila Qoiriyah, R. Rojuaniah, Ikramina Larasati Hazrati Havidz, Dian Putri Fajar Wati
{"title":"Menciptakan Minat Beli Produk Scarlett: Analisis Kontribusi Influencer, Word Of Mouth dan Brand Image","authors":"P. Astuti, Mila Qoiriyah, R. Rojuaniah, Ikramina Larasati Hazrati Havidz, Dian Putri Fajar Wati","doi":"10.47467/alkharaj.v6i3.5292","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5292","url":null,"abstract":"The purpose of this research is to analyze the contribution of influencers, word of mouth, and brand image in creating interest in buying a product. By using data collection techniques in this research, distributing questionnaires online to a sample of respondents who have been selected based on purposive sampling, namely Tasya Farasya followers who use Scarlett Whitening products. This research is quantitative research with the SEM (Structural Equation Modeling) method using SmartPLS and Lisrel software. The results of this research obtained several findings, namely Perceived Information Value from Influencers has a positive effect on Perceived Influence, Perceived Influence by Followers has a positive effect on Perceived WOM Communication, Perceived Influence by Followers has a positive effect on Intention to Purchase Recommended Brand, Perceived WOM Communication has a positive effect on Brand Image , Emotional Attachment with Influencers has a positive effect on Perceived Influence, Perceived WOM Communication has a positive effect on Intention to Purchase Recommended Brand, Brand Image has a positive effect on Intention to Purchase Recommended Brand","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mohamad Rafli Ibrahim, Fatin Fadilah Hasib, Al Ma'rifatul A'la
{"title":"Pengaruh Service Quality, Emotional Attachment, dan Religiosity terhadap Customer Loyalty Nasabah BSI di Jawa Timur dengan Customer Satisfaction Sebagai Variabel Intervening","authors":"Mohamad Rafli Ibrahim, Fatin Fadilah Hasib, Al Ma'rifatul A'la","doi":"10.47467/alkharaj.v6i3.5267","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5267","url":null,"abstract":"The purpose of this study is to determine the effect of service quality, emotional attachment, and religiosity for the Bank Syariah Indonesia’s customer loyalty using customer satisfaction as a mediating variable. The research method is carried out with a quantitatice approach sourced from primary data, The sample obtained was 297 respondent who were general public who have a relation with the organizer or staff of Masyarakat Ekonomi Syariah jawa Timur. This study uses the SEM-PLS (Structural Equation Modeling – Partial Least Square) analysisi technique using SmartLPLS4. The findings suggest that service quality do not have a significant direct effect on customer loyalty, but have a significant indirect effect on customer loyalty. Emotional attachment and religiosity have a significant direct and indirect effect on customer loyalty mediated by customer satisfaction. The limitation of this study was only examine the customer of Bank Syariah Indonesia in East Java, and only focuses on variables as service quality, emotional attachment, religiosity, customer satisfaction, and customer loyalty. This research implicates that loyalty of the customers may increase from a strong attachment between customer and Bank Syariah Indonesia and their individual devotion to Allah SWT, not by service evaluation. Customer’s feeling when using bank may increase their commitment to Bank Syariah Indonesia","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Implementasi Absensi SIAP (Sistem Informasi Absensi Pegawai) pada Dinas Perindustrian dan Perdagangan Kabupaten Karawang","authors":"Amanda Auliana Putri, Budi Rismayadi, Wike Pertiwi","doi":"10.47467/alkharaj.v6i3.5304","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5304","url":null,"abstract":"Along with the development of science and technology in the era of globalization, various applications on smartphones aim to make it easier for users, especially during the COVID-19 pandemic, where many companies implemented work-from-home (WFH) policies, fieldwork and official employees leaving the city. So there is a problem with employee attendance because usually attendance is only done in the office. This research aims to: determine the implementation of SIAP Attendance (Employee Attendance Information System) at the Karawang Regency Industry and Trade Service. The method used in this research is descriptive qualitative using the Triangulation Technique. The sample used was 5 people, using observation and interviews. The research results show that SIAP Attendance can improve an employee's attendance discipline, because this attendance system uses GPS technology, so superiors can know the employee's location when taking attendance.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Relationship Of Leadership Styles And Sustainability: Regression Analysis Of The Antecedents In Achieving Sustainable Performance","authors":"Istiatin Istiatin, Sakidi Sakidi, Ibnu Suryo, Legowo Dwi Resihono","doi":"10.47467/alkharaj.v6i3.5281","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5281","url":null,"abstract":"This study examines the relationship between Leadership Styles, including Transformational and Transactional Leadership, and Sustainability. This study also includes other variables, such as Entrepreneurial Orientation and Innovation Capability. This research uses a quantitative approach and 216 data are gathered. The results of this study stated that both leadership styles significantly and positively impact the other three variables. Though both of them have a significant impact, Transformational Leadership mostly has a higher impact than Transactional Leadership. There are two interesting findings in this study. First, the impact of Entrepreneurial Orientation on Innovation Capability is higher in Transactional than in Transformational Leadership. The second finding is that Innovation Capability negatively impacts Sustainable Performance in Transformational Leadership. The discussion, conclusion, limitations, and suggestions are provided in this journal.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Kompetensi Aparatur, Budaya Organisasi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa: Studi Empiris pada Desa di Kecamatan Bangsal","authors":"Dharma Putra Raharja, Erna Sulistyowati","doi":"10.47467/alkharaj.v6i3.5283","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5283","url":null,"abstract":"The purpose of this study was to analyze whether apparatus competence, organizational culture, and individual morality influence fraud prevention in managing village funds. The benefits of this research are as a consideration in determining actions to prevent acts of fraud in the village government in Mojokerto Regency. This research uses quantitative methods using a descriptive research model. The data used in this research are primary data and secondary data, Primary data was collected using a questionnaire method while secondary data was obtained using literature reviews from various sources such as scientific articles, books and news articles. Sampling in this study used a purposive sampling technique with a total sample of 68 people. The tests carried out in this study were data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis. Data quality can be tested using validity and reliability tests. The classic assumption test used in this study consists of normality, multicollinearity, and heteroscedasticity tests, and hypothesis testing which consists of F tests, t tests, and the coefficient of determination. The results of the partial test in this study indicate that the competency of the apparatus and individual morality have a significant effect on fraud prevention, while organizational culture has no significant effect on fraud prevention.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139324397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effectiveness and Efficiency Of Baznas With ACR and ISZM Method","authors":"Mushlihatud Dina, Vima Tista Putriana","doi":"10.47467/alkharaj.v6i3.5297","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5297","url":null,"abstract":"This study aims to compare the analysis of effectiveness and efficiency of BAZNAS Solok Regency and BAZNAS Solok City for the period 2018 - 2021 using the Allocation to Collection Ratio (ACR) and the International Standard of Zakat Management (ISZM) method. The analysis technique is carried out using ACR ratio analysis which consists of Gross Allocation to Collection Ratio, Gross Allocation to Collection Ratio Non-Amil, Net Allocation Ratio, and Net Allocation Ratio Non-Amil while ISZM ratio consists of program expense ratio, operational expense ratio, collection expense ratio, and collection efficiency. The result found that (1) Both BAZNAS received an effective title in calculating effectiveness using four ratios through the ACR method. However BAZNAS Solok Regency is better than BAZNAS Solok City for effectiveness because it has obtained a score of 100% for four consecutive years for the calculation of Net Allocation to Collection Ratio and Net Allocation to Collection Ratio Non Amil (2) For the efficiency ratio BAZNAS Solok Regency and BAZNAS Solok City received the efficient title for the program expense ratio, collection expense ratio and collection efficiency, but it was not efficient for the operational expense ratio because it obtained a value of more than 12.5%.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139324682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":".Analisa Proses Tahapan Akuisisi Bank ABC oleh PT XYZ dan PT DEF","authors":"Ridwan Effendi, Z. Abidin","doi":"10.47467/alkharaj.v6i3.4920","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4920","url":null,"abstract":"The development of Mergers and Acquisitions is a form of corporate growth strategy to access new products and markets and is considered a fast way. PT Bank ABC was acquired by PT DEF which aims to compete in the Digital Bank business which is currently developing in Indonesia. In general, a bank that is acquired will have a positive effect on its financial performance, but this needs to be reviewed in non-financial matters such as work culture or constraints in making strategic decisions on the continuity of PT Bank ABC's business, the research method used is a qualitative research method with a descriptive method by comparing the performance and work culture of PT Bank ABC before the acquisition and after the acquisition. The data used in this research consists of primary data and secondary data obtained from various sources, primary data obtained directly from interviews with several Middle Top Management of PT Bank ABC while secondary data obtained from monthly publication reports of PT Bank ABC before the acquisition process and after the acquisition process. Broadly speaking, the acquisition process of PT Bank ABC has been carried out in accordance with the POJK provisions and while in terms of performance or work culture there are differences after the takeover of shares. Keywords: merger & acquisition, process evaluation, performance & work culture.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139324454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Sistem Pengendalian Internal terhadap Akuntansi Persediaan Barang pada Indomaret Dwikora 2 Palembang","authors":"Nur Hikmatu Nisa, Poppy Indriani","doi":"10.47467/alkharaj.v6i3.5227","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5227","url":null,"abstract":"The problem that occurs in this company is the frequent loss of inventory. Therefore this study aims to determine the procedure for receiving, issuing goods and to evaluate the internal control system for inventory accounting at Indomaret Dwikora 2 Palembang. This study uses qualitative data analysis and data obtained through observation, interviews and documentation. From the results of the study, it can be concluded that the internal control system implemented by the company has not been running effectively and efficiently because there are several elements of internal control that have not gone well, such as the absence of strict separation of store functions and warehouse functions and goods inspection transactions. implemented by one function only. In addition, regular employee rotation has not been carried out, in warehouses and Indomaret stores there are still several CCTVs whose cameras are blurry and even turn off and there is also no monitoring function that aims to monitor consumers who shop at Indomaret stores so that they can anticipate acts of theft and the like..","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang","authors":"N. Pratiwi, Poppy Indriani","doi":"10.47467/alkharaj.v6i3.5231","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5231","url":null,"abstract":"This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 <0.05).","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}