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All Journal El Dinar Jurnal Al-Qardh Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JIFA (Journal of Islamic Finance and Accounting)
Rahmayati, Anim
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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ZAKAH OF AGRICULTURE: FACTORS INFLUENCING FARMERS’ BEHAVIORAL INTENTION TO PAY Fajriyah, Anisa Nuril; Rahmayati, Anim
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.21425

Abstract

Islam presents zakah in two types: zakah nafs (soul) and zakah maal (wealth). There are many studies for zakah maal; one is zakah of agriculture. Sidoharjo is the district in Sragen that had 9.093 hectares for harvesting area in 2019 and produced 58.802 tons of fresh rice grains in the same year. This study aims to determine the factors that influence the behavioral intention of farmers to pay zakah for agriculture in the district of Sidoharjo. This quantitative research uses 100 respondents who fit the criteria as a sample. Data were collected through the questionnaires distributed directly to farmers, and the analysis method used multiple linear regression analysis. The results showed that subjective norms affect the behavioral intention of farmers to pay zakah for agriculture. Meanwhile, attitudes and understanding have yet to be shown to influence the behavioral intention of farmers to pay zakah for agriculture. This research implies that subjective norms have influenced farmers to pay zakah agriculture. Considering that humans are social beings, this factor can provide a positive signal to increase the application of zakah agriculture for the welfare of others. Future research can perform other variables to find the entire model to increase the power of zakah in the agricultural sector. Educating the farmer and establishing the community to assist the farmer in paying zakah can be the practical implication of this research.
The Power of Social Media: Shaping Risk Perception and Investment Decisions Among Young Equity Investors Yoga, Ika; Hastuti, Rina; Pramesti, Wahyu; Rahmayati, Anim
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.5205

Abstract

Purpose: This research study examines the pivotal role of social media in shaping risk perception and investment behavior among young equity investors. It focuses on the impact of social media content on their attitudes toward risk and the decision-making process in investments.Design/Methodology: This study applied the quantitative method using the survey technique to extract data from 250 young stock investors. The data was collected via questionnaires based on a semantic differential scale and analyzed using the SEM-PLS method in order to get complex relationships between the variables unraveled.Findings: Social media significantly shapes young investors' risk perceptions and investment behavior. It not only directly influences investment decisions but also mediates risk perception, leading to changes in investment behavior.Practical implications: This is crucial evidence that informs the place for social media in integrating financial literacy into education. The fact that young investors are supposed to make a critical analysis of any information brought to them is important for these programs of financial literacy. The potential biases and misguidance in the information that can be found on social media should be made known to the young investors in order to raise their level of decision-making.Originality/Value: This paper offers new insights into the impact of social media on young investors' behavior, highlighting risk perception as a key mediator. It also emphasizes financial literacy programs—such as workshops and gamified learning—to counter social media biases. Additionally, this study fills gaps in the literature by exploring how social media shapes risk perception and investment decisions
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia Rahmayati, Anim; Pertiwi, Imanda Firmantyas
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1149

Abstract

This study aims to examine the effects of local revenue and balancing funds consisting of general allocation funds, special allocation funds and revenue-sharing funds on the human development index of district governments/ city in Central Java. The level of Human Development Index in Central Java from year to year has fluctuated changes in the increase and including the medium category.The research method used in this is quantitative research using multiple linear regression analysis tools. The sample used in this study is the district government financial statements in Central Java during 2015-2016 which amounted to 70. The result of the research shows that the original income of the region influences the human development index. While general allocation funds, special allocation funds and profit-sharing funds have no effect on the human development index. This indicates that the fulfillment of education, health and poverty eradication needs in Central Java can be met from the local revenue in each district government. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: H61, H77
Sustainability Balanced Scorecard: an Alternative to Apply Legitimacy Theory Pertiwi, Imanda Firmantyas Putri; Hidayati, Isnaini Nur; Retno Meilani, Sayekti Endah; Rahmayati, Anim
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Purposes. Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory.Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development.Findings. Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease.Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business.Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo
Co-Authors Endah Sayekti Fajriyah, Anisa Nuril Hidayati, Isnaini Nur Ika Yoga Pertiwi, Imanda Firmantyas Pertiwi, Imanda Firmantyas Putri Rina Hastuti Wahyu Pramesti