Journal of Accounting, Management and Islamic Economics

STRUKTUR KEPEMILIKAN DAN KINERJA PERBANKAN

Sparta, Sarah Hani Mahdiyah — Tue, 30 Dec 2025 00:00:00 +0000

This study focuses on research of relationship between ownership structure and banking performance and to know if GCG as moderation variable can strengthen their relationship. This study is using panel data covering 5 years from 32 banking firms listed in Bursa Efek Indonesia. The result shows that managerial ownership and institutional ownership are significant determinants of banking performance. However, this study do not find a significant relationship between government ownership and banking performance. Other than that, GCG as moderation variable can strengthen the relationship between managerial ownership and institutional ownership to banking performance but cannot strengthen the relationship between government ownership and banking performance.

PENGARUH KOMPENSASI DIREKSI DAN EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) TERHADAP KINERJA PERUSAHAAN (Studi pada Consumer Goods Go Public yang Terdaftar di Bursa Efek Indonesia) Periode 2013 – 2017

Septiana Sisca Mariana Talohanas, Sparta — Wed, 31 Dec 2025 00:00:00 +0000

Company performance is one measure of company success that is the result of all activities and activities of the company. Good company performance is reflected in its financial statements. So that the main users of the company's financial statements such as company management and investors can use this information to make the right decisions and policies. This study began from 2013 to 2017. The method used in this study is Multiple Regression Analysis, T Test with a significance level of 5% and processed using EViews 9.1. The results of this study indicate that partially the Compensation of Directors and ESOP does not have a significant positive effect on company performance. Meanwhile Company Size and Leverage have a significant influence on company Performance. The results of this study have implications for management, supervision, and academics namely the need to consider Directors' Compensation, ESOP, Company Size and Leverage.

ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI ACCURATE ONLINE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG STUDI KASUS PT XYZ

Adira Nur Asyifa, Lediana Sufina — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to analyze the use of the Accurate Online Accounting Information System (AIS) in managing merchandise inventory at PT XYZ. The research objectives include identifying the systems and procedures of the inventory AIS, examining how the company utilizes the Accurate Online features for recording and managing stock, and identifying factors that hinder its effectiveness, such as technical limitations, user understanding, and technological infrastructure. This research employs a qualitative method with data collected through observation, interviews, and literature study. The results indicate that the implementation of the purchasing cycle at PT XYZ is not yet fully aligned with James A. Hall’s theory, as the process remains manual without formal documentation and layered authorization. Furthermore, Accurate Online has not been optimally utilized for control and automatic recording. In terms of internal control, the system’s implementation is not fully consistent with the COSO framework, as indicated by the lack of written policies, risk assessments, and formal authorization procedures.

ANALISIS GREEN ACCOUNTING DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

Dhea Adlia, Nova Novita — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to determine the effect of green accounting and company value on profitability. This study uses data from 18 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used in this study is purposive sampling with predetermined criteria. The research method used in this study is multiple linear regression analysis using E-views 12 software. The results of this study indicate that green accounting does not have a negative effect on profitability and that company value has a positive effect on profitability.

PENGARUH TAX AVOIDANCE DAN KEPEMILIKAN INSTITUISIONAL TERHADAP COST OF DEBT PADA PERUSAHAAN SEKTOR PERBANKAN

Rheznandya Norman Hidayat, Will Andilla Darniaty — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to analyze the influence of Tax Avoidance and Institutional Ownership on the Cost Of Debt in Indonesian banking companies. This study is based on Agency Theory and Trade Off Theory, with the dependent variable being Cost of Debt, while the independent variables are Tax Avoidance and Institutional Ownership. The data used is secondary data obtained from the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The research method used is panel data regression to test the relationship between variables. The results indicate that Tax Avoidance and Institutional Ownership significantly influence the Cost of Debt of banking companies. These findings have important implications for management and regulators in managing capital structure and taxation policies in the banking sector.

PENGARUH DIVIDEND POLICY, FIRM SIZE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN INDEKS LQ45 PERIODE 2019-2024

Muhammad Fitra Faizin Sahal, Vidiyanna Rizal Putri — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to analyze the effect of dividend policy, firm size, and leverage on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Firm value in this study is measured using the Price to Book Value (PBV) ratio, while dividend policy is proxied by the Dividend Payout Ratio (DPR), firm size by Ln Total Assets, and leverage by the Debt to Equity Ratio (DER). The research method used is a quantitative approach with a causality research type. Sampling was carried out using a purposive sampling method on companies that have consistently been included in the LQ45 index for six consecutive years and have complete financial report data. Data were analyzed using panel data regression through EViews 12 software, with classical assumption testing and hypothesis testing. The results show that dividend policy has no effect on firm value. Firm size and leverage were found to have a negative effect on firm value. These findings indicate that large dividend distributions do not always increase company value, large company size and high leverage levels do not necessarily reflect good performance in the eyes of investors.

KOMPARABILITAS KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL Dl INDONESIA

Sri Utami Fatimah, Muchlis — Wed, 31 Dec 2025 00:00:00 +0000

This study was conducted to examine whether there are differences in financial performance between conventional banks and Islamic banks. The variables in this study are banking financial ratios namely LFR, LAR, ROA, ROE, BOPO or REO, NIM or NOM, CAR, NPL or NPF. This research uses descriptive statistical tests and statistical differences tests, namely non-parametric tests (mann whitney test) and is strengthened by removing outlier data and conducting parametric tests (independent sample t-test). The object of this research is the Commercial Bank in the 2014-2020 research period. There are 3 stages in this research, namely descriptive statistical tests to find out the mean value of each bank, then normality test as one of the requirements for conducting independent sample t-parametric tests. test and the last is to do statistical difference test. If the data is normally distributed, then an independent sample t-test parametric test will be carried out and if the data is not normally distributed then a non-parametric mann whitney test will be carried out. The results of this study indicate if conventional banks have better performance in the ratio of LFR, LAR,ROA, ROE, BOPO or REO, NIM or NOM and NPL or NPF. While Islamic banks have better performance in the CAR ratio. While the statistical test of Islamic banks and conventional banks has a significant difference in the ratio of ROA, BOPO or REO, NIM or NOM and NPL or NPF. And do not have a significant difference in the ratio of LFR, LAR, ROE. While there are differences in the results of conventional banks and Islamic banks CAR, the Mann Whitney test results are no differences in conventional banks and Islamic banks, while the independent sample t-test shows that there are differences between conventional banks and Islamic banks.

PENGARUH MOBILE TRUST DAN MOBILE SATISFACTION TERHADAP ELECTRONIC WORD OF MOUTH DAN NIAT MENGGUNAKAN GOPAY

Vito Lifa Meisyah Putra, Meta Andriani — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to analyze the influence of Mobile Trust and Mobile Satisfaction on Electronic Word of Mouth (EWOM) and the intention to use e-wallets, focusing on the GoPay application. The method used is quantitative, with data collection through a survey questionnaire involving 100 Generation Z respondents aged 19 to 23 years. The analysis results using Partial Least Squares (PLS) indicate that Mobile Trust has a positive and significant impact on EWOM, while Mobile Satisfaction does not show a significant effect. On the other hand, Perceived Risk has been proven to positively influence the intention to use e-wallets. An interesting aspect of this hypothesis is that Generation Z tends to view high risk as a challenge. They see perceived risk not just as a barrier but as an opportunity to learn and grow, while Security significantly affects EWOM but not the intention to use e-wallets. This research underscores the importance of user trust in influencing the decision to share positive information about digital services. These findings provide insights for e-wallet service providers to develop more effective marketing strategies, focusing on enhancing Mobile Trust and service security.

ANALISIS PERAN KUALITAS LAYANAN, CITRA MEREK, DAN KEPUASAN PELANGGAN DALAM MENINGKATKAN LOYALITAS DAN KEPERCAYAAN PELANGGAN (STUDI KASUS PADA APLIKASI LIVIN’ BY MANDIRI)

Yullita Rochmawardani, Santi Rimadias — Wed, 31 Dec 2025 00:00:00 +0000

This study analyze the influence of service quality and brand image on customer satisfaction and trust, and their impact on customer loyalty in using the mobile banking application Livin’ by Mandiri. The research employs a quantitative method with a descriptive approach, involving 150 active users of the Livin’ by Mandiri app. Data were collected via questionnaires and analyzed using structural equation modeling (PLS-SEM). The results indicate that service quality and brand image significantly affect customer satisfaction. Furthermore, customer satisfaction and trust positively influence customer loyalty. Customer trust was found to be a crucial mediating variable in strengthening the relationship between satisfaction and loyalty. These findings offer strategic insights for Bank Mandiri to enhance its digital service quality and foster long-term customer relationships.

PENGARUH PENGEMBANGAN KARIR, BUDAYA ORGANISASI, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN BANK X (STUDI : KANTOR CABANG BANK X JAKARTA SELATAN)

Pryma Andhika Ramadhany, Erric Wijaya — Wed, 31 Dec 2025 00:00:00 +0000

This study analyzes the influence of career development, organizational culture, work motivation, and job satisfaction on the performance of permanent employees at Bank X South Jakarta Branch. The study employed a quantitative method with PLS-SEM approach and involved 100 respondents, with data analyzed using SmartPLS 4.0. The results indicate that career development and organizational culture have a significant effect on employee performance, while work motivation and job satisfaction show no significant effect. These findings highlight the importance of strengthening career development programs and fostering a positive organizational culture as the main strategies to improve performance. The implication for management is the need to design human resource policies that prioritize career development and organizational culture reinforcement to achieve optimal employee performance.

ABNORMAL RETURN DAN VOLATILITAS INDEKS HARGA SAHAM GABUNGAN PADA PASAR EKUITAS NEGARA ASEAN 5 SELAMA PANDEMI COVID-19

Disya Seviana Putri, Ossi Ferli — Wed, 31 Dec 2025 00:00:00 +0000

World financial markets, particularly stock exchanges, have been affected by COVID-19. Marked by the Composite Stock Price Index (IHSG) of global exchanges which simultaneously decreased during the pandemic. This study aims to determine the difference between Abnormal Return before and after the annooncement of Covid-19 by WHO and to determine the JCI volatility on the equity markets of ASEAN 5 countries during the Covid-19 pandemic. The sample used is the closing price of the ASEAN 5 daily global stock price index using the MSCI index via the investing.com website. This study uses a descriptive analysis method approach, with event study, GARCH and regression methods. The research period for abnormal returns was the closing price of the JCI at t-10, 1 day at the time of the announcement and t+10 and JCI volatility on March 12 2020- December 12 2022. The results showed that there were significant differences in abnormal returns before and after the announcement of Covid-19 by WHO in ASEAN 5 countries. Previous volatility had an effect on current volatility, and JCI volatility had a positive effect on abnormal returns during the Covid-19 period in ASEAN 5 countries.

IMPLEMENTASI MANAJEMEN STRATEGIS DAN STRATEGI PRICING MENGGUNAKAN ANALISA S.W.O.T DI STIE INDONESIA BANKING SCHOOL

Wed, 31 Dec 2025 00:00:00 +0000

The phenomenon of our case study is the low number of students who apply to STIE Indonesia Banking School, with this our aim is to find the source of the problem through managerial insight and SWOT analysis to try to find a solution. In this case study we use a descriptive qualitative technique. From the results of this study, we found that there was an indication of a decline in new student admissions at IBS caused by the following factors: first, IBS competitors did aggressive marketing and dared to take the first step in attracting prospective students. Both tuition fees are quite large from the IBS side, which makes enthusiasts look for alternatives to colleges that are more affordable. The three Competitor alumni are quite well known and easy to find anywhere which makes the competitor's campus name bigger. Once some insights have been released and our research has reached its end, we therefore present some conclusions from our findings. The management strategy in marketing is very necessary, especially since IBS already has a name in BI and commercial banks which makes IBS easily famous. This must be used by marketing to aggressively market educational service products not only at exhibitions, but outside such as stands in shopping centers such as malls, digital marketing, and others. IBS's transition strategy from product differentiation to cost leadership is quite slow and requires IBS to be prepared for all eventualities. We hope that this research is useful for further researchers, there must be bresearchers who are able to make more comprehensive research using quantitative methods to uncover some research gaps that we have not found with a wider variables.

PENGARUH DISIPLIN KERJA, ETIKA KERJA, DAN PROFESIONALISME KERJA TERHADAP KINERJA PEGAWAI (STUDI PADA PEGAWAI PT XYZ)

Muh Rangga Ariansyah, Wasi Bagasworo, Ossi Ferli, Meta Andriani — Wed, 31 Dec 2025 00:00:00 +0000

Every company must establish a work culture that is disciplined, ethical, and professional to improve both individual and organizational performance. This study aims to examine “The Influence of Work Discipline, Work Ethics, and Work Professionalism on Employee Performance (A Case Study on Employees of PT XYZ).” The independent variables in this study are Work Discipline, Work Ethics, and Work Professionalism, while the dependent variable is Employee Performance. Hypothesis testing in this study was conducted using the Partial Least Square (PLS) method with SmartPLS 4.0 software. Data collection was carried out through questionnaires distributed to respondents in printed form. The sample consisted of 40 employees of PT XYZ. The results of the analysis show that Work Discipline has a positive and significant effect on Employee Performance, while Work Ethics and Work Professionalism do not have a positive and significant effect on Employee Performance.

ANALISIS DAMPAK DARI SOCIAL PRESENCE, INTERACTIVITY, ATTRACTIVENESS DAN EXPERTISE PADA FLOW TERHADAP PURCHASE INTENTION DAN CONTINOUS WATCHING INTENTION LIVE STREAMING TIKTOK SHOP

Nurul Lutfia, Nuri Wulandari — Wed, 31 Dec 2025 00:00:00 +0000

The background to this research is based on the importance of customer orientation in increasing customer satisfaction in the banking sector, especially at Bank Mandiri Jakarta Condet Branch. In intense competition, banks must be responsive to customer needs and provide quality services to maintain customer satisfaction and loyalty. Previous research shows a relationship between customer orientation and customer satisfaction, but the role of service quality as a mediator has not been thoroughly explored. This research aims to examine the influence of customer orientation on customer satisfaction which is mediated by service quality. The research method used is a quantitative approach with a descriptive design. Data was collected by distributing questionnaires to 100 customers of Bank Mandiri Jakarta Condet Branch. The analysis technique used is Partial Least Squares (PLS) to test hypotheses and research models. The research results show that consumer orientation has a significant positive influence on consumer satisfaction. Apart from that, service quality is also proven to mediate the relationship between customer orientation and customer satisfaction. Data analysis shows that service quality plays an important role in strengthening the influence of customer orientation on customer satisfaction. This indicates that banks that are able to provide quality services, in accordance with their customers' needs, will be able to increase customer satisfaction significantly. The conclusion of this research is that service quality is an important factor that strengthens the relationship between customer orientation and customer satisfaction.

PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT PEGADAIAN (PERSERO) CABANG PASAR RUMPUT

Niken Dayu Listian, Edi Komara — Wed, 31 Dec 2025 00:00:00 +0000

This research aims to analyze the effect of work motivation and work discipline on employee performance at PT Pegadaian (Persero) Pasar Rumput Branch. The study uses a quantitative method with data collected through a structured questionnaire distributed to 35 employees. Multiple linear regression analysis is applied to examine the relationship among variables. The findings reveal that both work motivation and discipline simultaneously have a significant influence on performance. However, work discipline has a more dominant effect. The coefficient of determination (R2) indicates that 69.5% of employee performance can be explained by the two variables. The implications of the study suggest that improving discipline should be prioritized to enhance overall employee performance.

PENGARUH STRESSOR, KEPUASAN KERJA, KOMPENSASI DAN BUDAYA KERJA TERHADAP KINERJA PEGAWAI PT EKASARANA IDOLAMU

Devraj Silaban, Deni Wardani — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to analyze the effect of stressors, job satisfaction, compensation, and work culture on employee performance at PT Ekasarana Idolamu. The research is motivated by the phenomenon of declining employee performance caused by excessive work pressure, dissatisfaction with compensation, and the inconsistent implementation of work culture within the company. The research employs a quantitative approach using a sample of 38 employees selected through a saturated sampling technique. The data were analyzed using the Partial Least Squares- Structural Equation Modeling (PLS-SEM) method with the SmartPLS version 4 application. The results reveal that stressors have a negative effect on employee performance, indicating that higher levels of work pressure lead to lower performance. Job satisfaction has a positive effect and is identified as the most dominant factor in improving employee performance. Compensation has a positive effect but provides a relatively smaller contribution to performance improvement. Meanwhile, work culture positively influences employee performance, demonstrating that the values of discipline, openness, and teamwork are able to strengthen employees’ performance and engagement.

PERAN KOMUNIKASI, KERJA SAMA TIM, SERTA DISIPLIN KERJA YANG BERPENGARUH TERHADAP KINERJA: STUDI PADA UNIT KERJA KARANG TARUNA RW 009 JATI PADANG

Habibi Mustofa, Ahmad Setiawan Nuraya — Wed, 31 Dec 2025 00:00:00 +0000

This research aims to examine The Role of Communication, Teamwork, and Work Discipline in influencing Performance: A Case Study on the Unit Kerja Karang Taruna RW 009 Jati Padang. The independent variables in this study are Communication, Teamwork, and Work Discipline, while the dependent variable is Performance. Hypothesis testing was performed using Partial Least Square method with SmartPLS 4 software. The research utilized a saturated sampling technique, involving all active members of the Unit Kerja Karang Taruna RW 009 Jati Padang for the 2023–2026 period, comprising 77 respondents. Data were collected through a Google Form-based questionnaire distributed to all participants.The results of the analysis indicate that Communication has a negative impact on Performance, Teamwork has a positive impact on Performance, and Work Discipline has a positive impact on Performance.

PENGARUH DIGITAL MARKETING DAN PEROLEHAN INVESTOR BARU (LENDER) (STUDI KASUS PADA PT. ALAMI FINTEK SHARIA)

Amri Marihot Jati, Nova Novita — Wed, 31 Dec 2025 00:00:00 +0000

This purpose of this research is to examine the impact of digital marketing costs, namely Search Engine Marketing (BSEM) and Social Media Marketing (BSMM) costs on the acquisition of New Investors (Lenders) and Revenue then analyze the effectiveness of digital marketing activities at PT. ALAMI Fintek Sharia for the 2020-2021 period. The data is obtained from secondary digital marketing reports and ALAMI marketplace fee reports for the 2020-2021 period. The analysis technique used nin this research is multiple regression linear analysis. The hypothesis in this study is based on the phenomenon of the problem that occurs in ALAMI, as well as previous research and other supporting theories. The results of this study provide evidence that BSEM and BSMM have a positive effect on the acquisition of New Investors (Lenders), but have no effect on Revenue (Revenue), this study also provides evidence that digital marketing activities at ALAMI have been effective in achieving the specified target. Based on the results of this study, one of the research suggestions to PT ALAMI Fintek Sharia is to increase BSEM and BSMM budgeting so that companies are able to maximize and utilize their digital marketing in order to achieve the level of acquisition of New Investors (Lenders) with more and other company targets.

PENGARUH PENGETAHUAN PRODUK, NORMA REUGIUS DAN LABELISASI HALAL TERHADAP SIKAP MILENIAL PADA KONSUMSI MAKANAN HALAL

Kania Pratatiwi, Anna Sardiana — Wed, 31 Dec 2025 00:00:00 +0000

Penelitian ini bertujuan untuk mengetahui pengaruh pada pengetahuan produk, normal religius dan labelisasi halal terhadap sikap milenial dalam konsumsi makanan halal. Populasi yang digunakan dalam penelitian ini adalah generasi milenial di kota Jakarta. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling sehingga didapatkan 152 responden. Alat analisis yang digunakan adalah SPPS versi 23. Hasil penelitian yang didapatkan bahwa: 1. Pengetahuan produk berpengaruh terhadap sikap milenial dalam konsumsi makanan halal. 2. Norma religius berpengaruh terhadap sikap milenial dalam konsumsi makanan halal. 3. Labelisasi halal berpengaruh terhadap sikap milenial dalam konsumsi makanan halal. 4. Pengetahuan produk, norma religius dan labelisasi halal secara simultan berpengaruh terhadap sikap milenial dalam konsumsi makanan halal. Besarnya pengaruh pengetahuan produk, norma religius dan labelisasi halal terhadap sikap milenial adalah 68,6%.

ANALISIS KESESUAIAN LAYANAN PEMBIAYAAN BERBASIS TEKNOLOGI INFORMASI YANG BERPRINSIP SYARIAH DENGAN FATWA DSN-MUI NO.117/DSN-MUI/II/2018 (Studi pada PT. Alami Sharia)

Muhammad Daffa Raka Putra, Puspita — Fri, 31 Jan 2025 00:00:00 +0000

This study aims to discuss the analysis of the suitability between information technology-based loan services using Sharia principles and DSN-MUI Fatwa No. 117/DSN-MUI/II/2018. The research focuses on research in one of the technology-based loan service providers with Sharia principles, namely PT. Alami Sharia. The method used is a method with a qualitative-descriptive approach with data collection techniques in the form of interviews and with validity techniques in the form of triangulation of data sources. The results of this analysis are information technology-based loan services with Sharia principles carried out by PT. Alami Sharia is following what is stated in the DSN-MUI fatwa No. 117/DSN-MUI/II/2018.

ANALISIS PENILAIAN TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA BANK SYARIAH DI INDONESIA

Dwifa Putra Iskandar, Alvien Nur Amalia — Wed, 31 Dec 2025 00:00:00 +0000

This research was conducted to analyse how the soundness level of Islamic banks both individually and as a whole. In conducting the assessment using the Risk Profile, Good Corporate Governance, and Capital (RGEC) method in accordance with POJK Number 10 ISEOJK 03 I 2014 concerning Rating of Soundness for Islamic Commercial Banks and Sharia Business Units. This RGEC is a change from the Capital, Assets, Management, Earning, Liquidity, and Sensitivity to Market Risk (CAMELS) by Bank Indonesia, because CAMELS is considered insufficient to provide a complete picture of how the bank is managed. The total number of Islamic banks studied was 14 Islamic commercial banks registered with the Financial Services Authority (OJK). Assessment of the Soundness Level of Islamic Commercial Banks both as a whole or Individually using the RGEC method, showing the results of the bank's soundness predicate in accordance with the standards set by the Financial Services Authority during the 2014-2019 period, it can be concluded that only Bank Aceh and Bank NTB Syariah get a rating composite with the conclusion 'Very Healthy" and for other Sharia Banks it only achieves "Sound", "Fairly Sound" and "Unhealthy". The soundness level of Islamic Commercial Banks is viewed from the aspects of the Risk Profile, GCG, Earnings, and Capital as a whole in Indonesia during the 2014-2019 period, predicated on a Healthy" conclusion.

PENGARUH SERTIFIKASI HALAL, KUALITAS PRODUK, HARGA, PENGETAHUAN PRODUK KONSUMEN DAN BRAND IMAGE TERHADAP KEPUTUSAN KONSUMEN MUSLIM (STUDI PADA PEMBELIAN PRODUK KOSMETIK)

Ika Putri Febriyani, Zulfison — Wed, 31 Dec 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menguji faktor sertifikasi halal, kualitas produk, barga, pengetahuan produk konsumen dan brand image berpengaruh terhadap keputusan pembelian konsumen muslim pada produk kosmetik. Populasi penelitian ini adalah konsumen muslim wilayah Jabodetabek yang sudah atau sedang menggunakan Makeover, Wardah, Pixy, Luxcrime, MS Glow, Madame Gie, Lumecolors, dan Studio Tropic sebagai 8 brand Makeup terlaris pada dua e- commerce besar Indonesia. Sampel yang digunakan adalah 101 responden yang ditentukan dengan menggunakan teknik purposive sampling. Pengumpulan data primer menggunakan kuesioner yang disebar dan diisi oleh responden. Pengujian hipotesis penelitian ini menggunakan regresi linier berganda. Hasil analisis regresi berganda menunjukkan bahwa variabel sertifikasi halal, kualitas produk dan brand image berpengaruh terhadap keputusan pembelian konsumen muslim pada produk kosmetik. Namun, harga dan pengetahuan produk konsumen tidak mempengaruhi pembelian konsumen muslim pada produk kosmetik. Secara simultan semua variabel sertifikasi halal, kualitas produk, harga, pengetahuan produk konsumen dan brand image berpengaruh terhadap keputusan pembelian konsumen muslim pada produk kosmetik.

ANALISIS MANAJEMEN RISIKO PEMBIAYAAN KPR DI BANK SYARIAH INDONESIA (STUDI PADA KANTOR CABANG CIRENDEU)

Muhammad Hijaz Mubaraq, Puspita — Wed, 31 Dec 2025 00:00:00 +0000

Bisnis Kredit Pemilikan Rumah (KPR) sudah banyak dilakukan oleh bank syariah. Hal ini dikarenakan Indonesia merupakan negara dengan jumlah umat muslim terbanyak di dunia sehingga mengakibatkan peningkatan permintaan jumlah pembiayaan syariah termasuk KPR dengan prinsip syariah. Namun, masih terdapat terjadinya pembiayaan bermasalah yang disebabkan oleh nasabah. Maka dari itu, penelitian ini bertujuan untuk mengetahui penerapan KPR Syariah dan penerapan manajemen risiko di salah satu bank syariah yaitu PT. Bank Syariah Indonesia KC Cirendeu. Adapun metode pada penelitian yang digunakan adalah metode kualitatif-deskriptif eksploratif dengan pengumpulan data berupa wawancara dan dengan teknik validitas berupa triangulasi sumber data. Hasil penelitian ini adalah bahwa hanya sedikit nasabah yang berpotensi gagal bayar. Hal ini dimungkinkan karena penerapan prudential banking dan manajemen risiko yang dilakukan oleh BSI KC Cirendeu sudah baik disamping itu terdapat strategi yang dilakukan oleh BSI agar pembayaran yang dilakukan oleh nasabah tergolong lancar sehingga hanya perlu mempertahankan konsistensi dalam menerapkan manajemen risiko untuk menghindari risiko kredit pada pembiayaan KPR.