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All Journal AL-ARBAH: Journal of Islamic Finance and Banking Magna: Journal of Aconomics, Management, and Business Islamic Economics Journal
Ari Pranaditya
Universitas Islam Sultan Agung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Enhancing Zakat Payer Satisfaction through Zakat Literacy and Digital Literacy with QRIS as a Payment Enabler Muhammad Iqbal Ramdhani; Ari Pranaditya; Ahmad Hijri Alfian; Khansa Shabihah
Islamic Economics Journal Vol. 12 No. 01 (2026): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v12i01.56

Abstract

Zakat is one of the five pillars of Islamic social finance and is a form of maliyah ijtima'iyah worship (worship related to property and social), which must be performed by Muslims if they meet certain conditions (property reaches the nisab and haul, among others). The level of zakat literacy among Muslims also remains varied. Many individuals still have a limited understanding of zakat obligations, calculation methods, distribution mechanisms, and the role of digital technology in facilitating zakat payments. This condition may affect zakat payers' satisfaction with digital payment platforms provided by zakat institutions. Consumer satisfaction in QRIS-based zakat payments is an important academic and practical issue because it determines the effectiveness, acceptance, and sustainability of digital zakat services, while also enriching the limited literature on the role of zakat literacy, digital literacy, and digital payment systems in Islamic social finance. This study aims to examine the effects of zakat literacy, digital literacy, perceived usefulness, and perceived ease of use on customer satisfaction toward QRIS-based zakat payments using an extended Technology Acceptance Model. This research was conducted with 190 zakat payers at LAZIS in Semarang City who have used QRIS for payment. The data analysis in this study was conducted using Structural Equation Modeling (SEM) with AMOS software. The findings reveal that zakat literacy, digital literacy, perceived usefulness, and perceived ease of use positively affect customer satisfaction with QRIS-based zakat payments, indicating that higher levels of literacy and positive perceptions of technology enhance users’ satisfaction with digital zakat payment services.
Taxpayer Compliance and Fiscal Depreciation Treatment of Assets in Achieving Legal Certainty of Corporate Income Tax Ali Maskan; Marno Nugroho; Ari Pranaditya
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/1hgwtw45

Abstract

Purpose – This research aims to analyze how taxpayer behavioral factors (Compliance) and technical taxation factors (Treatment of Fiscal Asset Depreciation) simultaneously influence Legal Certainty in determining Corporate Income Tax (CIT) in Indonesia. Methodology – This study employs a normative legal research method with a statutory approach through the analysis of the Law on General Provisions and Tax Procedures (UU KUP), the Income Tax Law (UU PPh), and the Tax Harmonization Law (UU HPP) as primary legal foundations. Findings – The results indicate that Legal Certainty in Corporate Income Tax is achieved through the synergy of Taxpayer Compliance levels, which minimize dispute risks (Dewi et al., 2025), and the precision of Fiscal Asset Depreciation treatment through accurate fiscal reconciliation in accordance with Minister of Finance Regulation (PMK) No. 72 of 2023 (Aryani & Romanda, 2023). Implications – This research emphasizes the significance of harmonization between taxpayer awareness education and the clarity of technical regulations concerning asset depreciation. Originality – This paper integrates behavioral aspects and technical tax accounting into a single conceptual framework for tax legal certainty.
Market Orientation and Sharia Product Knowledge on Business Performance: Innovation Capability as an Intervening Variable in Sharia Banking Industry MA Irfan Rahmana; Satria Avianda Nurcahyo; Ari Pranaditya
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2026.8.1.28643

Abstract

Purpose - This study investigates the influence of market orientation and Sharia product knowledge on business performance in the Sharia banking industry, with innovation capability as an intervening variable. Method - Quantitative approach, the research employs Structural Equation Modeling Partial Least Squares (SEM PLS) to analyze data collected from a saturated sample of 213 permanent employees of PT Bank Muamalat, Central Java Regional Office. Result - The findings reveal that both market orientation and Sharia product knowledge significantly and positively impact business performance. Furthermore, innovation capability also demonstrates a positive and significant effect on business performance. The results confirm that innovation capability effectively serves as an intervening variable, strengthening the relationship between market orientation, Sharia product knowledge, and business performance. All five hypotheses tested in the study were supported, indicating the critical role of market orientation and Sharia product knowledge in enhancing innovation capability, which in turn improves business performance in the Sharia banking sector. Implication - These findings highlight the importance of aligning market strategies with Sharia principles and leveraging innovation to achieve competitive advantages in the dynamic banking industry. Originality - This research contributes to the growing literature on Sharia banking by providing empirical evidence of the interplay between market orientation, Sharia product knowledge, and innovation capability. It underscores the necessity for Sharia banks to prioritize knowledge dissemination and innovative practices to sustain performance in a competitive market. Future research is recommended to explore other potential variables that may mediate or moderate these relationships. Keywords: Market Orientation, Sharia Product Knowledge, Business Performance, Innovation Capability, Sharia Banking
Co-Authors Ahmad Hijri Alfian Ali Maskan Khansa Shabihah MA Irfan Rahmana Marno Nugroho Muhammad Iqbal Ramdhani Satria Avianda Nurcahyo