The potential of Islamic banking continues to be enhanced to build a national sharia economic ecosystem, it's can contribute optimally to the national economy and social development. Operational principles and accounting standards are one of the foundations for progress in Islamic banking. An overview of the pros and cons of Islamic banking can be identified through its performance which is reflected in the financial statements. The focus of this paper is on the preparation and presentation of Islamic financial statements along with a comparison of financial statements between sharia and conventional, in which conventional financial statements contain fewer elements of financial statements. This type of research is library research which analyzes data with descriptive analysis. The results of this research indicate that Islamic financial statements are not only related to commercial aspects but also cover all aspects of human life, be it economic, political, social, or moral philosophy. In addition to reflecting Islamic banking activities, the Islamic financial statement also divides its rights and obligations as reported in the statement of financial position (balance sheet), income statement, cash flow statement, and changes in equity. But it also reflects as a mandate holder of social activity funds that are managed separately, which is reported
Penelitian ini bertujuan untuk mengetahui determinan yang mempengaruhi loyalitas nasabah dalam menggunakan produk dan layanan digital di Bank Syariah Indonesia. Faktor-faktor tersebut dikerucutkan menjadi enam faktor, yaitu kualitas layanan, kepuasan nasabah, kepercayaan nasabah, komitmen nasabah, switching cost, dan religiusitas. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan sampel yang diambil melalui purposive sampling sebanyak 158 responden yang merupakan nasabah Bank Syariah Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah non-probability sampling menggunakan analisis SEM dengan aplikasi AMOS 22. Hasil dari penelitian menunjukan bahwa persepsi kualitas layanan berpengaruh signifikan terhadap kepuasan nasabah dengan nilai koefisien standardized regression weight sebesar 10,038; kepuasan nasabah berpengaruh signifikan terhadap komitmen nasabah dengan nilai koefisien standardized regression weight sebesar 0,569; kepercayaan berpengaruh signifikan terhadap komitmen nasabah dengan nilai koefisien standardized regression weight sebesar 0,195; komitmen berpengaruh signifikan terhadap loyalitas nasabah dengan nilai koefisien standardized regression weight sebesar 0,218; kepuasan nasabah berpengaruh signifikan terhadap loyalitas nasabah dengan nilai koefisien standardized regression weight sebesar 0,305. Switching cost berpengaruh signifikan terhadap loyalitas nasabah dengan nilai koefisien standardized regression weight sebesar 0,261; religiusitas berpengaruh signifikan terhadap loyalitas nasabah dengan nilai koefisien standardized regression weight sebesar 0,252. Secara simultan menunjukan bahwa kualitas layanan, kepuasan nasabah, kepercayaan nasabah, komitmen nasabah, switching cost dan religiusitas nasabah mempengaruhi loyalitas nasabah di Bank Syariah Indonesia.
Abstract. This study aims to analyze the significant influence between the rationality of Islamic consumption and the decision to purchase cosmetics labeled halal on consumers, especially Islamic boarding school students Mambaul Hikam. This research uses descriptive quantitative methods. The population used was all female students, with a total sample of 40 respondents taken using purposive sampling technique. Data were analysis performed through regression analysis using SPSS version 22. Results of regression analysis in this study is a positive significant effect halal label to the rationality of Islamic consumer on purchasing decisions purchase halal cosmetics. Keywords: Islamic Consumption Rationality; Cosmetics; Halal Label; Purchase Decision
Increasing income at some point, the community has shifted its consumption pattern from food to non-food. This research is in response to the current phenomenon of society as well as problem solving and evaluation of the shift of public consumption patterns into modern consumption patterns due to increasing income. The focus of this paper is about the concept of Islamic consumption from the thinking of contemporary figures, namely Fahim Khan and Muhammad Abdul Mannan. The method used is descriptive qualitative with library research and a primary source used from the book Essays in Islamic Economics by Fahim Khan and Islamic Economics; Theory and Practice by Muhammmad Abdul Mannan. The results of this study show that the thoughts of Fahim Khan and Muhammad Abdul Mannan have similarities on indicators of Islamic consumption balance, the concept of Islamic needs and the concept of preference in Islamic consumption. And there are differences in surveillance in Islamic consumption, namely on the institutional framework.
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