Goal: The purpose of this study is to develop strategies to optimize the problems faced by Zakat Management Organizations (OPZ) in the Bogor area in collecting zakat, infaq, and sadaqah (ZIS) funds. Methode: This study uses a qualitative approach with data collection techniques were conducted through prior studies and reinforced with in-depth interviews with experts consisting of academics, pra…
"Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the…
To analyze the partial and simultaneous influence of the variables of religiosity, halal awareness, trust in halal certificates, product quality, and price on the purchase intention of imported halal packaged food products among Muslim consumers in the Jabodetabek area. : This study uses a quantitative approach with a case study of Muslim consumers in Jabodetabek. Data collection techniques are…
"Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pr…
“Determinant Factors of Purchasing Halal-Certified Herbal Medicine in Jabodetabek: An Analysis of Education as a Moderating Variable” : This research employs a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 203 Muslim respondents who had consumed herbal medicines in the Jabodetabek area. The data were analyzed using Partial Le…
"Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Rati…
Analyzing the Influence of Islamic Financial Literacy, Risk Perception, Social Media, on Interest in Islamic Stock Investment in Jabodetabek: Digital Technology as Moderation This research employs a quantitative approach with a case study on Gen Z in Jabodetabek. Data is collected through a questionnaire distributed via Google Forms. The data is processed with SEM-PLS analysis. The results of t…
"Goal :This study aims to analyze the implementation of the Indonesian Financial Accounting Standards (PSAK) 72 regarding revenue recognition at Tazkia Tours and Travel. The research is based on the importance of proper revenue recognition to accurately reflect the company’s financial position, especially in travel service companies that receive advance payments. Methode : This resea…
Analyzing the influence of attitudes, subjective norms, and knowledge of halal, as well as demographic variables such as age, gender, education level, and monthly income, on purchasing decisions for packaged foods labeled as halal. This study uses a quantitative approach by distributing questionnaires to 200 Muslim consumer respondents in Bogor City and Bogor Regency. The data was processed usi…
"Objectives: This study aims to analyze the effect of operational efficiency through the indicators of Net Profit Margin (NPM), Total Asset Turnover (TATO), Cash Conversion Cycle (CCC), and financial policy with the proxy of Debt to Equity Ratio (DER) on the Sustainable Growth Rate (SGR) in retail and manufacturing companies listed on the LQ45 index in Indonesia. This study also conside…