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All Journal Idarotuna : Jurnal of Administrative Science Tasharruf : Journal of Islamic Economics and Business
Fathmah Hanum
Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PENGARUH CASHLESS BEHAVIOR, FINANCIAL TECHNOLOGY AWARENESS DAN RELIGIUSITAS GENERASI Z TERHADAP PARTISIPASI ISLAMIC SOCIAL FINANCE DIGITAL PADA MAHASISWA INDONESIA DAN MALAYSIA Fathmah Hanum
Tasharruf : Journal of Islamic Economics and Business Vol. 7 No. 2 (2026): Tasharruf : Journal of Islamic Economics and Business (November) Inpress
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh cashless behavior Generasi Z, financial technology awareness, dan religiusitas terhadap partisipasi Islamic Social Finance (ISF) digital pada mahasiswa Indonesia dan Malaysia. Metode yang digunakan adalah penelitian kuantitatif dengan analisis regresi linear berganda menggunakan IBM SPSS. Data dikumpulkan melalui kuesioner daring dengan 23 item pernyataan berskala Likert 1–5. Hasil penelitian menunjukkan bahwa cashless behavior (t = 7,800; Sig. = 0,000) dan financial technology awareness (t = 3,272; Sig. = 0,007) berpengaruh positif dan signifikan terhadap partisipasi ISF digital, sedangkan religiusitas berpengaruh signifikan dengan arah negatif (t = −3,114; Sig. = 0,009). Secara simultan, ketiga variabel mampu menjelaskan 86,2% variasi partisipasi ISF digital (F = 24,990; Sig. = 0,000). Temuan ini mengimplikasikan bahwa platform ISF digital perlu diintegrasikan secara strategis ke dalam ekosistem pembayaran digital yang sudah digunakan oleh Gen Z, sembari memperkuat literasi syariah yang menjembatani antara religiusitas dan tindakan filantropi digital. Kebaruan penelitian ini terletak pada pengintegrasian tiga determinan utama dalam kerangka komparatif lintas negara yang belum pernah dilakukan sebelumnya.
Digitalisasi Pajak dan Etika Syariah: Integrasi Nilai Islam dalam Reformasi Pajak Modern di Indonesia Fathmah Hanum; Lilik Rahmawati
Idarotuna : Journal of Administrative Science Vol. 6 No. 2 (2025): November
Publisher : Program Study Office Adminstrative of Akademi Komunitas Teknologi Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/idarotuna.v6i2.163

Abstract

Indonesia's tax system is undergoing major changes as a result of the development of digital technologies.  However, in order for fiscal policy to be focused on social justice, this modernization necessitates not just technological competence but also the integration of moral and spiritual principles.  With an emphasis on the duties and moral obligations of system management stakeholders (supervisors, IT professionals, and field managers), this study attempts to examine how Sharia ethical concepts are incorporated into tax digitalization.  This study investigates the connection between Islamic economic values like justice (al-'adl), reliability, and transparency with the current practice of tax digitization using a qualitative descriptive analysis approach and literature. The study's conclusions show that incorporating sharia principles is essential for encouraging administrators' moral and spiritual integrity, which will boost public confidence and increase taxpayer compliance. A digital system that guarantees open data flow and real-time accountability at every level, from reporting to fund utilization, based on the administrators' credibility, achieves the necessary transparency. Therefore, tax digitization is a way to realize public benefit through a synergy between spiritual values and technology, which requires fiscal system implementers to uphold high ethical standards.
Co-Authors Lilik Rahmawati