Article Sidebar

Download
PDF
Statistic
Read Counter : 496 Download : 431

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to determine and analyze the knowledge, beliefs, and skills of Islamic banking human resources in Makassar city at the Well Literate, Sufficient Literate, Less Literate, and Not Literate levels. The research approach uses quantitative research with the data source used is primary data. The research population was Islamic bank employees in Makassar city with a sample of 71 employees. The method used is the structural equation method and measurement model. The analysis methods used are validity and reliability tests, data analysis, descriptive analysis with knowledge (X1), beliefs (X2), and skills (X3) variables. The analytical tool used in this research is Confirmatory Factor Analysis (CFA) used in analyzing indicators that have been grouped based on their latent variables (constructs) with the variables of knowledge (X1), beliefs (X2), and skills (X3) the data is processed using the Amos 20 program. The conclusion that the level of Islamic financial literacy of Islamic bank HR in Makassar city is obtained on the knowledge variable with an average value of 75% at a moderate level or at the Sufficient Literate level. The belief variable from the analysis results shows that the average value of 82% indicates that Islamic banking human resources have a high level of Islamic financial literacy or at the Well Literate level. The skill variable from the analysis results shows that the average value is 80%, this variable also shows a high level of Islamic financial literacy or at the Well Literate level.

Keywords

Islamic Financial Literacy Human Resources Islamic Banking

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Suwandaru, R., Adnan, A. ., Marsuki, M., Negara Salam, K., & Nurdin, M. . (2023). Islamic Financial Literacy to Support Islamic Banking Human Resources . Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 157–171. https://doi.org/10.57178/atestasi.v6i1.645
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdullah Saif Al Nasser, S., Datin, & Muhammed, J. (2013). Introduction to history of Islamic banking in Malaysia. Humanomics, 29(2), 80–87. https://doi.org/10.1108/08288661311319157
  2. Agustia, D., Muhammad, N. P. A., & Permatasari, Y. (2020). Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia. Heliyon, 6(2), e03317. https://doi.org/https://doi.org/10.1016/j.heliyon.2020.e03317
  3. Ahmad, S., Lensink, R., & Mueller, A. (2020). The double bottom line of microfinance: A global comparison between conventional and Islamic microfinance. World Development, 136, 105130. https://doi.org/https://doi.org/10.1016/j.worlddev.2020.105130
  4. Akkas, E., & Asutay, M. (2022). The impact of intellectual capital formation and knowledge economy on banking performance: a case study of GCC’s conventional and Islamic banks. Journal of Financial Reporting and Accounting, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JFRA-08-2021-0251
  5. Allo, Y. R. M., Sintha, L., Siregar, E., & Juniasti, R. (2021). Managing Family Finances During The COVID-19 Pandemic. Golden Ratio of Community Services and Dedication, 1(2), 26–32. https://doi.org/10.52970/grcsd.v1i2.122
  6. Bacha, S., & Azouzi, M. A. (2019). How gender and emotions bias the credit decision-making in banking firms. Journal of Behavioral and Experimental Finance, 22, 183–191. https://doi.org/https://doi.org/10.1016/j.jbef.2019.03.004
  7. Chen, H., & Volpe, R. P. (1998). An analysis of personal financial literacy among college students. Financial Services Review, 7(2), 107–128.
  8. Handayani, P. W., Gelshirani, N. B., Azzahro, F., Pinem, A. A., & Hidayanto, A. N. (2020). The influence of argument quality, source credibility, and health consciousness on satisfaction, use intention, and loyalty on mobile health application use. Informatics in Medicine Unlocked, 20, 100429. https://doi.org/https://doi.org/10.1016/j.imu.2020.100429
  9. Hassan, M. K., Aliyu, S., Huda, M., & Rashid, M. (2019). A survey on Islamic Finance and accounting standards. Borsa Istanbul Review, 19, S1–S13.
  10. Hayati, K., & Caniago, I. (2012). Islamic Work Ethic: The Role of Intrinsic Motivation, Job Satisfaction, Organizational Commitment and Job Performance. Procedia - Social and Behavioral Sciences, 65, 272–277. https://doi.org/https://doi.org/10.1016/j.sbspro.2012.11.122
  11. Heideman Lassen, A., & Waehrens, B. V. V. (2021). Labour 4.0: developing competences for smart production. Journal of Global Operations and Strategic Sourcing, 14(4), 659–679. https://doi.org/10.1108/JGOSS-11-2019-0064
  12. Huang, X., Mayer, R. E., & Usher, E. L. (2020). Better together: Effects of four self-efficacy-building strategies on online statistical learning. Contemporary Educational Psychology, 63, 101924. https://doi.org/https://doi.org/10.1016/j.cedpsych.2020.101924
  13. Ibrahim, R., Boerhannoeddin, A., & Bakare, K. K. (2017). The effect of soft skills and training methodology on employee performance. European Journal of Training and Development, 41(4), 388–406. https://doi.org/10.1108/EJTD-08-2016-0066
  14. Ilyas, G. B., Rahmi, S., Tamsah, H., Munir, A. R., & Putra, A. H. P. K. (2020). Reflective model of brand awareness on repurchase intention and customer satisfaction. Journal of Asian Finance, Economics and Business, 7(9). https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.427
  15. Kartini, K., Fitri, F., Rabiyah, U., & Anggraeni, D. (2021). Analysis of the Financial Literacy Behavior Model. Golden Ratio of Finance Management, 1(2), 114–122. https://doi.org/10.52970/grfm.v1i2.69
  16. Kumar, S., Rao, S., Goyal, K., & Goyal, N. (2022). Journal of Behavioral and Experimental Finance: A bibliometric overview. Journal of Behavioral and Experimental Finance, 34, 100652. https://doi.org/https://doi.org/10.1016/j.jbef.2022.100652
  17. Malikah, A. (2021). Comparison of Financial Performance Before and During COVID-19: Case Study of Hospitality Business, Indonesia. Golden Ratio of Finance Management, 1(1), 51–60. https://doi.org/10.52970/grfm.v1i1.204
  18. Papageorgiou, K. A., Smith, T. J., Wu, R., Johnson, M. H., Kirkham, N. Z., & Ronald, A. (2014). Individual differences in infant fixation duration relate to attention and behavioral control in childhood. Psychological Science, 25(7), 1371–1379.
  19. Tangngisalu, J. (2022). Current Ratio, Return on Asset, and Debt-to-Equity-Ratio on Stock-Price of Sector Property and Real Estate. Golden Ratio of Finance Management, 2(1), 1–14. https://doi.org/10.52970/grfm.v2i1.97
  20. Uddin, M. N. (2022). Examining sustainable Shari’ah compliance under shirkah-ul-milk: does Shari’ah-compliant risk matter. International Journal of Islamic and Middle Eastern Finance and Management, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IMEFM-05-2020-0212
  21. Zaki, I., Zusak, M. B. F., Mi’raj, D. A., & Hasib, F. F. (2022). Islamic community-based business cooperation and sustainable development goals: a case of community in Indonesia. International Journal of Ethics and Systems, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IJOES-12-2021-0218