Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Niswatin
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Implementation of Accountability and Transparency Principles by Productive Zakat Recipients at Badan Amil Zakat Nasional (BAZNAS) Kota Gorontalo Fadiya Ramadhani Mallarangeng; Niswatin; Ivan Rahmat Santoso
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.854

Abstract

Productive zakat serves as an empowerment instrument for mustahik at BAZNAS Kota Gorontalo, yet the implementation of accountability and transparency at the recipient level remains challenging. This qualitative descriptive study employs a simple success ratio approach to analyze these principles among five micro-entrepreneur mustahik. Results indicate an accountability ratio of 70% (adequate, strong in fund trustworthiness but weak in administrative recording) and transparency ratio of 100% (excellent, achieved through relational and verbal openness). Grounded in Shariah Enterprise Theory, the vertical dimension (to Allah) is robust, while the horizontal dimension (to the institution) requires strengthening. Findings imply the need for basic financial literacy training and sustained light-touch mentoring to enhance program effectiveness.
The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City Ajenk Dizca Lalahu; Niswatin; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.971

Abstract

This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
Implementation of Accountability and Transparency Principles by Productive Zakat Recipients at Badan Amil Zakat Nasional (BAZNAS) Kota Gorontalo Fadiya Ramadhani Mallarangeng; Niswatin; Ivan Rahmat Santoso
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.854

Abstract

Productive zakat serves as an empowerment instrument for mustahik at BAZNAS Kota Gorontalo, yet the implementation of accountability and transparency at the recipient level remains challenging. This qualitative descriptive study employs a simple success ratio approach to analyze these principles among five micro-entrepreneur mustahik. Results indicate an accountability ratio of 70% (adequate, strong in fund trustworthiness but weak in administrative recording) and transparency ratio of 100% (excellent, achieved through relational and verbal openness). Grounded in Shariah Enterprise Theory, the vertical dimension (to Allah) is robust, while the horizontal dimension (to the institution) requires strengthening. Findings imply the need for basic financial literacy training and sustained light-touch mentoring to enhance program effectiveness.
The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City Ajenk Dizca Lalahu; Niswatin; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.971

Abstract

This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
Co-Authors Ajenk Dizca Lalahu Fadiya Ramadhani Mallarangeng Ivan Rahmat Santoso Surya Handrisusanto Ahmad