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Journal : Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)

DETERMINAN INDIKATOR MAKRO EKONOMI TERHADAP REKSA DANA SYARIAH DI INDONESIA PERIODE 2014-2021 Nur Azifah; Stevani Adinda Nurul Huda; Siti Aisyah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 2 No. 1 (2022): April : Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.371 KB) | DOI: 10.56127/jaman.v2i1.195

Abstract

This research aims to determine how macroeconomic indicators affect the net asset value of Islamic mutual funds in Indonesia from January 2014 to December 2021. This study employs the Linear Ordinary Least Squares (OLS) regression method with a saturated sample approach (census), with inflation, exchange rate, Bank Indonesia Syariah Certificate (SBIS), BI Rate 7 days repo, and money supply as independent variables and net asset value of sharia mutual funds as the dependent variable. According to the study's findings, inflation, exchange rate, SBIS, BI Rate, and JUB all significantly influence the net asset value (NAV) of Islamic mutual funds in Indonesia. These findings imply that macroeconomic indicators play an essential role in expanding the Islamic capital market sector in Indonesia, particularly sharia mutual funds, and that monetary stability in the domestic economy will affect the increase in people who invest their funds in sharia mutual funds instruments.
DETERMINAN PENGUNGKAPAN SHARIA COMPLIANCE PERBANKAN SYARIAH BERDASARKAN STANDAR AKUNTANSI SYARIAH INTERNASIONAL AAOIFI Nur Azifah; Khairul Fitroh
Jurnal Akuntansi dan Manajemen Bisnis Vol. 2 No. 3 (2022): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

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Abstract

This study aims to determine the factors that influence sharia compliance based on International Sharia Accounting Standards (AAOIFI) in Islamic banking in Indonesia. This study uses secondary data from the annual report of Islamic banking for the 2016-2020 period. This study aims to analyze the shariah board tenure, shariah board educational background, firm size, and firm age on shariah compliance disclosure in sharia banking. The method used is panel regression analysis. Based on the test results, the variables of board tenure, DPS education, and firm age do not have a significant influence due to the lack of diversity in the tenure of the board and DPS educational background, and the older firm age does not guarantee the fulfillment of sharia compliance which refers to AAOIFI. Meanwhile, the effect of board age and firm size indicates that the age diversity of the board, which is dominated by older age will have more experience and competence, as well as an increase in the size of the banking system, which has the potential to increase the disclosure of sharia compliance according to AAOIFI standards.
PENGARUH HARGA, MEREK, DAN LABEL HALAL TERHADAP MINAT BELI PRODUK INDOMIE GORENG DI KALANGAN MASYARAKAT DESA GADEL, KECAMATAN TUKDANA, KABUPATEN INDRAMAYU Een Endah Permata Hati; Stevani Adinda Nurul Huda; Siti Aisyah; Nur Azifah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga, merek, dan label halal terhadap minat beli produk indomie goreng dengan objek penelitian desa gadel, kecamatan tukdana, kabupaten indramayu. Informasi dan data yang digunakan dalam penelitian ini menggunakan data primer yang diperoleh dari kuesioner dengan 100 responden. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode analisis regresi linier berganda. Data diolah dengan software SPSS 25. Hasil uji regresi linier berganda dengan software SPSS 25 mendapatkan hasil bahwa harga memiliki pengaruh yang negatif terhadap minat beli sebesar -0,003 sedangkan untuk merek dan label halal mempunyai pengaruh positif dengan nilai 0,004 dan 0,306. Berdasarkan uji f variabel harga, merek dan label halal berpengaruh signifikan bersama-sama terhadap minat beli dengan nilai f hitung > f tabel 3,378 > 2,70. Minat beli masyarakat akan menurun sebesar -0,003 apabila harga indomie mengalami kenaikan.