https://journal.uinsi.ac.id/index.php/altijary <p style="border-width: thin; text-align: justify;"><strong>AL-TIJARY</strong> (P-ISSN: <a href="https://portal.issn.org/resource/ISSN/2460-9412" target="_blank" rel="noopener">2460-9404</a>; E-ISSN: <a href="https://portal.issn.org/resource/ISSN/2460-9412" target="_blank" rel="noopener">2460-9412</a>) is a scholarly periodical published by the Faculty of Economics and Islamic Business Sultan Aji Muhammad Idris State Islamic University Samarinda. It is a peer-reviewed journal of Economics and Islamic Business, including&nbsp;<strong>Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, issues on </strong><strong>shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Sharia-compliant risk management, Islamic derivatives, Issues of Sharia Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing</strong>. The journal is published twice, in June and December.</p> <p style="border-width: thin; text-align: justify;">Jurnal <strong>Al-Tijary</strong> indexed in <a href="https://doaj.org/toc/2460-9412?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22index.issn.exact%22%3A%222460-9412%22%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank" rel="noopener">DOAJ</a>, <a href="https://scholar.google.com/citations?user=OL95GhYAAAAJ&amp;hl=id" target="_blank" rel="noopener">Google Scholar,</a>&nbsp;<a href="https://sinta.kemdikbud.go.id/journals/profile/272" target="_blank" rel="noopener">Sinta</a>, <a href="https://garuda.kemdikbud.go.id/journal/view/26158">Garuda</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;search_text=AL-TIJARY&amp;search_type=kws&amp;search_field=full_search&amp;and_facet_source_title=jour.1285420">Dimensions,&nbsp;</a><a href="https://www.mendeley.com/search/">Mendeley</a>, <a href="http://road.issn.org/issn_search?afs%3Aquery=Al-Tijary&amp;afs%3Aip=MONIP&amp;show-adv=0&amp;adv-issn=&amp;adv-title=&amp;adv-publisher=&amp;adv-collectivity=&amp;adv-date-from=&amp;adv-date-to=#.WKkla3_cTIU" target="_blank" rel="noopener">ROAD.</a>&nbsp;</p> Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda en-US Al-Tijary 2460-9404 https://journal.uinsi.ac.id/index.php/altijary/article/view/9448 <p><em>Mobile banking has transformed banking services, yet the adoption of Islamic mobile banking in North Padang Lawas Regency remains low. This study examines the impact of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovation on behavioral intention and user behavior. Using a quantitative approach, 200 respondents were selected through random sampling, and data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS) via WarpPLS 7.0. Results show that performance expectancy (β = 0.508, p &lt; 0.001), price value (β = 0.200, p = 0.002), habit (β = 0.248, p &lt; 0.001), and personal innovation (β = 0.152, p = 0.014) significantly influence behavioral intention, while effort expectancy, social influence, facilitating conditions, and hedonic motivation do not. Behavioral intention (β = 0.293, p &lt; 0.001) positively impacts user behavior, with facilitating conditions (β = 0.234, p &lt; 0.001) and habit (β = 0.136, p = 0.024) also contributing, but personal innovation showing no effect. Additionally, behavioral intention does not mediate the influence of facilitating conditions, habit, or personal innovation on user behavior. These findings highlight the importance of emphasizing perceived usefulness, affordability, and habitual engagement to boost Islamic mobile banking adoption in the region.</em></p> Nurfia Sintia Daulay Arbanur Rasyid Utari Evy Cahyani Rizki Mulia Lubis ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2025-04-16 2025-04-16 10 1 79 101 10.21093/at.v10i1.9448 https://journal.uinsi.ac.id/index.php/altijary/article/view/7909 <p><em>The prior study explains that Islamic work ethics have many positive impacts, such as career satisfaction and organizational commitment. By contrast, based on cognitive dissonance theory, we assume that these effects cannot work properly in an environment that does not support workers to implement it, and this will lead to ethical conflicts and dilemmas. In this study, we wanted to find ethical conflict in accounting professionals who felt that their Islamic values at work conflicted with their duties. We examined 50 Muslim accountants in various regions in Indonesia by distributing an online questionnaire to them. Using the data obtained from the questionnaire, we tested the effect by regression. Nevertheless, before that, the testing process will be carried out by passing preliminary test series such as validity, reliability, classical assumption and correlation tests. The research findings state that the practice of Islamic work ethics significantly positively affects the ethical conflict perceived by accountants. It is identified that accountants who practice Islamic work ethics will inevitably feel ethical conflicts themselves due to the circumstances they feel in the workplace. This research can be a reference for Muslim accountants just starting their careers in mitigating and overcoming ethical conflicts in the new world of work. Companies can integrate work patterns with Islamic values and create reporting mechanisms to accommodate Islamic values. The director needs to be a moral compass for their employees.</em></p> Abdullah Hanif Muthohhari Rima Angelia Haq Erina Sudaryati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2025-04-10 2025-04-10 10 1 59 77 10.21093/at.v10i1.7909