Indonesian Journal of Islamic Economics Research

E-Zakat in the digital era: A study on the determinants of usage intention based on UTAUT and TAM

Diyah Ariyani, Heri Kurniawan, Bayu Nurhadi — Fri, 12 Jul 2024 00:00:00 +0000

This study aims to analyze the factors that influence the intention to use the E-Zakat service with the UTAUT (Unified Theory of Acceptance and Use of Technology) and TAM (Technology Acceptance Model) approach. This research also analyzes the acceptance and use of technology towards an individual's interest in using the E-Zakat service. This study uses a quantitative method with the SmartPLS version 3 analysis tool. The data used is primary data by distributing questionnaires to 100 sample respondents. The results showed that there is a significant influence between the acceptance and use of technology on an individual's interest in using the E-Zakat service.

Islamic banking and capital market performance in Indonesia, the lesson from pandemic Covid-19

M Aulia Rachman, Risanda A Budiantoro — Fri, 12 Jul 2024 00:00:00 +0000

The Covid-19 pandemic caused panic on global financial markets and had an impact on a global recession. This research will examine the impact of Pandemic Covid-19 on the Performance of the Islamic Banking and Stock Market in Indonesia. The purpose of this study is to determine the different impacts of Islamic banking and the Islamic stock market in the long and short-term using the Autoregressive Distributed Lag (ARDL) method and using monthly data from January 2017 to December 2022. The results show that new cases of the Covid-19 pandemic actually have a positive impact on Islamic banking performance but not for stock market. Our findings have counter-estimations from several previous studies, therefore it may provide a new hypothesis of the performance of Islamic banking in Indonesia.

Analysis of the influence of CAR, NPF, FDR AND BOPO on the financial performance (ROA) of banking in Indonesia

Vina Wijayanti, Nursiam — Fri, 12 Jul 2024 00:00:00 +0000

This article analyzes the influence of CAR, NPF, FDR and BOPO on banking financial performance (ROA) in Indonesia, which is the aim of this research. The sample selection method uses a purposive sampling technique at Sharia Commercial Banks registered with Bank Indonesia (BI) for the 2017-2022 period. The sample in this study consisted of 10 companies with a total sample data of 58. The data analysis technique used was multiple linear regression with the help of SPSS version 25. The results of the study showed that the NPF variable had an effect on financial performance (ROA), while CAR, FDR and BOPO did not. influence on financial performance (ROA). The selection of research objects at Sharia Commercial Banks resulted in limitations in the number of samples in this research. Apart from that, the independent variables in this study can only explain 19.8% of the independent variables.

The eﬀect of adversity quotient, technopreneurial learning, and innovation capabilities to the technopreneurship intention

Lativa Hartiningtyas, Izzatul Muna — Fri, 12 Jul 2024 00:00:00 +0000

The aim of this research is to determine the influence of the adversity quotient, technopreneurial learning, and innovation capabilities on the technopreneurship intention. Based on research that has been conducted, the independent variables consisting of adversity quotient, technopreneurial learning, and innovation capabilities each have a significant influence on the technopreneurship intention variable as seen from the results of the regression analysis. The results of the classical assumption tests in the form of multicollinearity tests, normality tests and heteroscedasticity tests also show that the data meets the classical assumptions so it can be concluded that there are no multicollinearity, normality and heteroscedasticity.

The moderating eﬀect of risk management committee on board diversity and firm value

Rina Rosia, Ayu Dwi Ria Hayuti — Fri, 12 Jul 2024 00:00:00 +0000

This paper attempts to deepen a better understanding of role risk management committee in mediate board diversity to firm value. Board diversity is proxied with gender of the board of directors, age of the board of directors, and setting behind board of director education. The firm value proxied with ratio Tobin's Q and the risk committee be measured with variable dummy. Type study This is study quantitative with population that is firm manufacturers registered with ISSI for the 2020-2022 period, total sample a total of 69 samples from 23 company data with method purposive sampling. Method data analysis using technique panel data regression with SPSS software version 25. Research results show age of the board of directors influential positive significant to firm value, meanwhile board of director gender and setting behind education no influential to firm value. Variable risk management committee no capable moderate influence gender of the board of directors, age of the board of directors, and setting behind education of the board of directors to firm value.

Empirical study: social and financial performance of Islamic rural bank in Indonesia

Fri, 12 Jul 2024 00:00:00 +0000

Islamic Rural Bank (BPRS) in Indonesia have developed rapidly and reached the lower levels of society. As an islamic institution, BPRS has both financial and social purpose. The effect of social performance on financial performance in BPRS has yet to be widely studied, especially using quantitative data over a long period. This research aims to determine the influence of social performance on financial performance at BPRS in Indonesia. This research uses internal factors (bank characteristics) and external factors (macroeconomic variables) as control variables. Generalized Method of Moments (GMM) parameter was used with Stata software to estimate selected BPRS panel data in the 2012-2021. The result shows that zakat has a positive and significant effect on financial performance at a significance level 0.01. The managerial implication of this study is to encourage Islamic rural banks to pay and report zakat.

Zakat literacy index in Aceh

Ana Fitria, Rina Desiana, Azimah Dianah, Muhammad Rizki — Fri, 12 Jul 2024 00:00:00 +0000

To enhance zakat collection, a policy based on community literacy about zakat is necessary. This research aims to evaluate the fundamental and advanced knowledge of zakat among Aceh Province residents, serving as a foundation for economic growth post-Covid-19. The study utilizes the Zakat Literacy Index technique, employing a quantitative descriptive approach to assess the zakat literacy level of Muslim communities in Indonesia. By employing the zakat literacy indexation model developed by Saoqi et al. (2019), the study provides a comprehensive description of zakat literacy in Muslim communities, particularly in Aceh Province. The findings will facilitate the evaluation of poverty alleviation strategies and inform policies for increasing zakat literacy and empowering the economy to address poverty issues in Indonesia. This research can influence government regulations on improving zakat collection, specifically in Aceh Province