Andi Irfan

• Doctor of Philosophy
• State Islamic University of Sultan Syarif Kasim Riau

The purpose of this research is to find the interpretation of Ar-rahn or “boroh” and its implication of the perspective of marhun and rahin. Informants are from marhun and rahin in Kecamatan Pujud Kabupaten Rokan Hilir. Data is collected through interviews with informants and analysed by employing phenomenology. The results of this research show th...

Islamic Banking has astrategic rolein improving the welfare of the people , through theintermediation process of lending and funding distribution activities and the provision of other financial services, based on the principles of sharia. The study looked at the relationship between the application of the principles of Shari'ah governance and perfo...

The postmodern world is a reality that is beginning to have a powerful influence in our lives today. Postmodern thoughts create a pessimistic attitude and uncare about life. Ethics thoughts developed include classic ethical streams derived from Greek philosophers' thought, contemporary ethics from medieval European thinkers until the 20th century,...

Water accounting is a new topic that discusses the impact of environmental changes where the existence of water as one of the most vital natural resources is becoming increasingly scarce. The conceptual framework of water accounting should include the element or value of Ihsan. That is, it is expected that users will be able to implement the Ihsan...

BACKGROUND: Nowadays, the issue of the COVID-19 pandemic is very shocking to the world, it has altered the pattern of human life toward a new life order. This new life order requires the consciousness of every human being. AIM: The aim of this study was to assess health consciousness and economic consciousness of the risk of being exposed to COVID-...

Purpose-This study aims to examine the potential for waqf innovation to be developed as products and services by Islamic financial institutions, identify the barriers and facilitators to the implementation of cash waqf governance in Indonesia, Türkiye and Malaysia, and to explore how pandemics have influenced the role of cash waqf practices in the...

In the direction of changes in extensive and standardized sustainability reporting, companies are expected to establish disciplined and credible sustainability reporting and disclosure programs using recognized frameworks such as the Global Reporting Initiative (GRI), Sustainability Accounting Standard Board (SASB), CDP, or DJSI. The future of sust...

Pondok pesantren merupakan tempat para santri bertempat tinggal selama menempuh Pendidikan. Fasilitasi pondok yang kurang memadai dan kurangnya pengetahuan dan kesadaran santru santri terhadap sanitasi lingkungan juga menjadi faktor utama. Kondisi Kesehatan lingkungan yang baik, risiko Kesehatan dan risiko lainnya akan bisa dihindari. Hampir 80% pe...

This study examines if there are variations among financial crisis models. It is intended to investigate whether it has the most significant level of accuracy in predicting potential corporate bankruptcies. This is a quantitative study; Secondary information from financial reports serves as the data source. The study population is public and non-pu...

This study aims to research the extent of information prevention fraud disclosed at PTKIN throughout Indonesia through a theory agency. Types of research This study is quantitative descriptive with descriptive statistical methods and tests of Kruskal Wallis. Amount of the sample in the study This is 34 PTKINs, categorized as "very good/good "PTKINs...

The audit charge fee is one of the most crucial elements in the audit procedure. Audit fees that deviate from the usual either in higher or lower amounts are considered abnormal audit fees. Abnormal audit fees were found to affect final audit quality based on previous studies. The current study intends to analyze the elements that influence abnorma...

Purpose: The utilization of cow feces as an alternative energy source, namely biogas, is a substitute for fossil fuels for humans for environmental sustainability. The purpose of this service activity is to form an asset-based community that is driven by community or society. Methodology/approach: The service is located in Makmur Sejahtera Village,...

This study aims to determine the effect of cost of production, profitability, inventory, net sales and operating costs on corporate taxpayer income tax in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This type of research is quantitative. Sampling used a purposive sa...

The potential for startups to grow is not in line with the success of the startup itself. Finance is one of the problems that causes startup failure. This article examines how efforts to achieve sustainability by applying management accounting to find solutions to startup layoffs. The method used is literature study through review of research resul...

Corporate decisions are the parent of a company's survival. Corporate decisions are divided into two, namely corporate risk taking and efficiency investment. This study aims to analyze the effect of product market competition on corporate decisions, especially on corporate risk taking and investment efficiency. The main measure of product market co...

This research developed the Islamic governance model for assessing sharia banking performance management. This research engaged with mixed methods by combining a positive or quantitative paradigm approach and an interpretive paradigm. The quantitative approach was carried out using Factor Analysis with Structural Equation Modeling. Data collection...

Itak Kalamai merupakan oleh-oleh khas Kepenghuluan Teluk Nayang Kecamatan Pujud yang terbuat dari ketan, santan, gula, biasanya dilakukan menjelang hari raya idul fitri secara gotong royong. Akhir-akhir ini terjadi pergeseran makna dari itak kalamai menjadi nilai ekonomis, tetapi potensi ini belum mampu dimaksimalkan oleh pelaku usaha tersebut. Pen...

This article provides an overview of public awareness and efforts to build public awareness in maintaining environmental sanitation. The majority of villagers do not have a landfill, which causes them to often experience environmental-based diseases such as diarrhea. the majority of the people of Batu Belah Village still dispose of household waste...

Community service aims to introduce and train community groups to be able to make organic fertilizer using household waste. This training was carried out at the Bagan Sinembah Timur Community Group (Pokmas). Pokmas were formed by the Kepenghuluan to advance the people's economy. Introduction and training on how the community uses household waste th...

BACKGROUND: The current environmental issue that concerns us all is the use of peatland for oil palm plantations. This damages the peatland ecosystem, even though peatland are very important in the hydrological system of the downstream area of a watershed. One of the impacts of the destruction of the peat ecosystem is the occurrence of flooding in...

This study is intended to explain the practice of determining margin of financing conducted by Islamic banking in Indonesia and Brunei Darussalam and to analyse whether such a practice is in compliance with Islamic law. The debtors of Islamic banking, especially Muslims, have to be cautious and understand the products offered by Islamic banking. Th...

This study aims to determine the influence of Adverse Selection and prove the relationship between Rigid Thinking and the level of escalation of commitment. The hypothesis is (1). When managers are faced with the challenges of adverse selection will tend to do the escalation of commitment. (2). When a manager is unrigid thinking, will likely contin...

This study aims to discover and prove the effect from locus of control on the relationship between justice and the level for escalation of commitment. Hypothesis are: (1) a fair procedure would have a positive effect on the level for escalation of commitment; (2) a fair distribution would have a positive effect on the level for escalation of commit...