Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Iseu Anggraeni
Bale Bandung University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PLATFORM DIGITAL DAN PARTISIPASI MUZAKKI GENERASI Z: TINJAUAN SISTEMATIS BERBASIS PRISMA Iseu Anggraeni; Syifa Vidya Sofwan; Muhammad Iqbal
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3993

Abstract

Introduction: Zakat is a strategic instrument of Islamic social finance for poverty alleviation, yet Indonesia's zakat collection remains far below its estimated potential of IDR 327.6 trillion per year. Digital platforms tailored to Generation Z are widely regarded as a key lever to close this gap, but prior studies remain fragmented across single theoretical lensesMethods: A Systematic Literature Review following the PRISMA 2020 protocol was conducted across Scopus, Web of Science, Google Scholar, and DOAJ (2019-2025). From 1,247 records identified, 38 articles met all inclusion and quality criteria, assessed using MMAT and CASP.Results: Six dominant themes emerged: technology acceptance, trust and transparency, digital zakat literacy, social influence and religious motivation, platform features and user experience, and institutional governance. The Technology Acceptance Model (TAM) was the most frequently applied theory (39.5%), followed by Trust Theory (26.3%) and Theory of Planned Behavior (18.4%).Conclusion and suggestion: Six dominant themes emerged: technology acceptance, trust and transparency, digital zakat literacy, social influence and religious motivation, platform features and user experience, and institutional governance. The Technology Acceptance Model (TAM) was the most frequently applied theory (39.5%), followed by Trust Theory (26.3%) and Theory of Planned Behavior (18.4%). The study introduces an Integrated Conceptual Framework of Generation Z Digital Zakat Participation, synthesizing TAM, TPB, Trust Theory, and Digital Zakat Literacy. Findings offer practical guidance for zakat institutions, Islamic FinTech providers, and regulators, while outlining an empirically grounded agenda for future SEM/PLS-SEM validation and cross-country comparison. Keywords: Digital zakat; Generation Z; Islamic FinTech; Muzakki participation; Systematic literature review.
PENERAPAN PSAK SYARIAH DAN KOMPETENSI AKUNTAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN LEMBAGA KEUANGAN SYARIAH DI INDONESIA Aditya Achmad Fathony; Iseu Anggraeni; Dani Rachman; Ayu Patmawati
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4031

Abstract

Introduction: The rapid growth of the global Islamic finance industry, which reached US$5.98 trillion in 2024, and Indonesia's Islamic finance industry, which recorded assets of IDR 2,972.94 trillion as of June 2025, has increased the need for effective implementation of Sharia Financial Accounting Standards (PSAK Syariah) and competent sharia accountants to ensure that financial reports remain relevant, reliable, and comparable. This study examines the effect of PSAK Syariah implementation on financial reporting quality, both directly and through sharia accountant competence as a mediating variable, grounded in Human Capital Theory.Methods: This study employs a quantitative approach with an explanatory, cross-sectional design. Primary data were collected through a 1–5 Likert-scale questionnaire administered to accountants and finance staff at Islamic financial institutions in Indonesia, selected using purposive sampling, and analyzed using multiple linear regression and the Sobel Test.Results: Multiple regression analysis shows that PSAK Syariah implementation has a positive and significant effect on sharia accountant competence (t = 269.29; p = 0.000), and sharia accountant competence has a positive and significant effect on financial reporting quality (t = 17.934; p = 0.000). However, PSAK Syariah implementation does not have a significant direct effect on financial reporting quality (t = -1.927; p = 0.059 > 0.05). The Sobel Test result indicates a significant indirect effect (t = 17.97; p = 0.000), confirming that sharia accountant competence fully mediates the relationship between PSAK Syariah implementation and financial reporting quality.Conclusion: PSAK Syariah implementation does not automatically improve the financial reporting quality of Islamic financial institutions unless accompanied by improved sharia accountant competence as the key bridging factor. This study underscores the importance of strengthening continuous education, training, and certification for sharia accountants so that the implementation of sharia accounting standards genuinely translates into financial reporting quality that is transparent, reliable, and sharia-compliant. Keywords: Financial Reporting Quality; Financial Institutions; Human Capital Theory; Islamic Financial Institutions; PSAK Syariah; Sharia Accountant Competence
Co-Authors Aditya Achmad Fathony Ayu Patmawati Dani Rachman Muhammad Iqbal Syifa Vidya Sofwan