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ISSN:    frecuency : 4   format : Electrónica

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Volume 12 Number 2 Year 2023

15 articles in this issue 

Muhammad Khalid Izzaturahman,Rini Lestari,Nunung Nurhayati

Despite their crucial role in corporate success, Management Accounting Information Systems (MAIS) implementation in various Indonesian business sectors often grapple with challenges, including poor system integration and user access difficulties. This stu... see more

 

Fitri Hastuti,Sarah Annisa Noven,Rayfana Kuntum Abadi

The COVID-19 pandemic has led to an economic downturn, compelling numerous businesses to curtail their production and consumption. In response, countries worldwide have initiated various incentive policies to promote economic recovery. This research delve... see more

Pags. 268 - 287  

Dahlia Bonang,Muhammad Baihaqi,Martini Dwi Pusparini

This study aims to identify the factors that affect the compliance of Indonesian business owners with zakat payments. Data were collected from 205 individuals using a purposive sampling technique through an online survey. The results of the data analysis,... see more

Pags. 288 - 307  

Nazaruddin A Wahid,Dara Amanatillah,Cut Dian Fitri

The rapid growth of information technology, along with the increasing global digital economy and the public's need for reliable and secure payments, led to the invention of various digital currencies, including cryptocurrency. These currencies are based o... see more

Pags. 308 - 333  

Dia Purnama Sari,Ibi Satibi,Abdul Haris,Abdul Qoyum

Indonesia, a nation with a population of over 70 million millennials, presents immense potential for the fintech sector to transform payments related to Zakat, Infaq, and Sadaqah (ZIS). This study investigates the factors influencing millennial adoption o... see more

Pags. 334 - 366  

Ari Sita Nastiti

This study investigated the factors influencing the performance of Islamic banks in Indonesia by utilizing the Maqasid Sharia Index (MSI), specifically designed to assess Islamic bank performance in accordance with maqasid sharia principles. The samp... see more

Pags. 367 - 385  

Fahriansah Fahriansah,Nanda Safarida,Shelly Midesia

This study examined how utilitarian value, hedonic value, word-of-mouth communication, and celebrity endorsements influence impulsive buying among Generation Z consumers in Aceh, Indonesia, directly and indirectly through shopping lifestyle. A quantitativ... see more

Pags. 386 - 421  

Aripin Aripin,Ahmad Yani,Jayadi Jayadi

This research is primarily aimed at enhancing service performance in the halal restaurant industry. It specifically investigates the role of emotional intelligence as an independent variable, and organizational citizenship behavior as a variable that serv... see more

Pags. 422 - 450  

Jarita Duasa

Zakat, one of the five pillars of Islam, is a religious obligation for Muslims worldwide, irrespective of their place of residence or work. This research investigates the factors influencing the likelihood of Muslim foreign workers in Malaysia to pay... see more

Pags. 451 - 477  

Muhammad Arfan Harahap,Sukiman Sukiman,Isnaini Harahap

The concept of welfare remains a subject of ongoing debate, and the prevailing frameworks for assessing welfare need to be adapted to align with Islamic principles. This study delves into the concept of falah, a state of well-being rooted in Islamic value... see more

Pags. 478 - 499  

Nanang Setiawan,Azwar Cholili

This study investigates the potential of cultural values as anti-fraud strategies in Islamic schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study approach, the research gathered data through direct observation and... see more

Pags. 500 - 525  

Akhmad Affandi Mahfudz,Penta Shahifah Dena,Rusyda Afifah Ahmad

In response to the surge of Hajj registrants in Indonesia, efficient and transparent management of Hajj funds has become imperative. This necessitates a more proactive role from the government to ensure adherence to both state regulations and Sharia princ... see more

Pags. 526 - 543  

Lailatul Qadariyah,Sarkawi Sarkawi

Despite the mandatory halal certification for Indonesian businesses, the anticipated benefits, such as increased product value or market share expansion, have not materialized for all enterprises. This study investigates the marketing challenges faced by ... see more

Pags. 544 - 563  

Siti Najma,Asmuni Asmuni,Saparuddin Siregar

This study investigates the key factors influencing the success of business units within Dayah (Islamic boarding schools) in Aceh Province, Indonesia. Employing the Analytical Network Process (ANP), the research gathers expert opinions and insights from a... see more

Pags. 564 - 583  

Muhammad Adnan Azzaki,Ibnu Qizam,Abdul Qoyum

This study examines the influence of institutional quality, green economy policies, and financial development on Foreign Direct Investment (FDI) in Muslim countries. It employed panel data from 2010 to 2020 and is analyzed using the Dynamic Panel Model wi... see more

Pags. 584 - 612