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PSYCHOLOGICAL AND INSTITUTIONAL DETERMINANTS OF ZAKAT PAYMENT INTENTION IN A SHARIA-BASED GOVERNANCE CONTEXT: EVIDENCE FROM LANGSA CITY, INDONESIA Ihsan, Muhammad; Arianty, Erny
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3480

Abstract

This study examines the factors influencing the intention to pay zakat through Baitul Mal Langsa City, focusing on attitude, subjective norms, perceived behavioral control, accountability, and institutionalization perception. Grounded in stakeholder theory, the theory of planned behavior (TPB), and institutionalization theory, data were collected through an online questionnaire using a convenience sampling method, yielding 97 respondents who had previously paid zakat through Baitul Mal Langsa City. The data were analyzed using the PLSSEM method. The results show that attitude, perceived behavioral control, and institutionalization perception significantly and positively affect muzaki’s intention to pay zakat through Baitul Mal Langsa City, whereas subjective norms and accountability have no significant impact. These findings highlight the importance of institutional perception in strengthening zakat compliance, especially in regions where zakat payment is regulated by law. The study’s implications suggest that Baitul Mal Langsa City should develop effective socialization strategies, improving accessibility to zakat services, and clarifying controversial aspects of the regional zakat regulation.
Intensi Penggunaan Aplikasi Haji Pintar dalam Perspektif Theory of Planned Behaviour Aprilia, Rachma; Arianty, Erny; Hadi, Miftahul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10056

Abstract

This study aims to analyze the factors that influence users' interest in using the Haji Pintar application as described in the planned behavior theory. This research uses a quantitative approach. The target population consists of Haji Pintar application users, with sample data collected through an online questionnaire distributed using the incidental method, which is a type of non-probability sampling. We processed the collected data using descriptive and inferential statistical analysis, utilizing the SmartPLS software. The findings indicate that perceived usefulness has a positive and significant influence on the intention to use the Haji Pintar application. Overall, the use of the Haji Pintar application provides ease for users. The results of this study are expected to be used as considerations in the development and improvement of the Haji Pintar application.
USER BEHAVIOR IN THE HAJI PINTAR APPLICATION USING THE TECHNOLOGY ACCEPTANCE MODEL APPROACH Hadi, Miftahul; Aprilia, Rachma; Arianty, Erny; Darmawan, Muhamad Harestya
Multazam : Jurnal Manajemen Haji dan Umrah Vol. 5 No. 2 (2025): Multazam: Jurnal Manajemen Haji dan Umrah
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/multazam.v5i2.11377

Abstract

This study aims to analyze the factors influencing the acceptance of the Haji Pintar application by users or prospective pilgrims using the technology acceptance model, which consists of three variables, namely intention to use, perceived usefulness, and perceived ease of use. This study adopts a quantitative approach. The target population comprises users of the Haji Pintar application, with sample data collected via online questionnaires distributed using an accidental sampling method, a type of non-probability sampling. The collected data will be processed through using the SmartPLS software. The results show that two of the three proposed hypotheses received support at a significance level 0.05. Specifically, it was determined that perceived ease of use positively and significantly influences perceived usefulness and the intention to use. At the same time, one hypothesis was rejected, indicating that perceived usefulness does not significantly affect the intention to use. Overall, Haji Pintar app users consider the application easy to use, which may increase their desire to use it again. However, the application has not yet provided significant usefulness, which may be a consideration for further development and improvement of the Haji Pintar application.
Analisis Tingkat Kesehatan Asuransi Syariah dalam Program Penjaminan Polis Ghoni, Abdul; Arianty, Erny
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15026

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan perusahaan asuransi syariah di Indonesia dan kesiapan mereka dalam menghadapi program penjaminan polis. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan pendekatan kualitatif dan kuantitatif. Pendekatan kualitatif melibatkan wawancara untuk memahami lebih dalam tentang level kesiapan industry dan tingkat kesehatannya, sementara pendekatan kuantitatif memanfaatkan data keuangan untuk menganalisis rasio Risk Based Capital (RBC) dan Return on Equity (ROE) perusahaan asuransi syariah. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan asuransi syariah memiliki rasio RBC di atas batas minimum 120%, namun rasio ROE yang rendah mengindikasikan tantangan dalam hal profitabilitas jangka panjang. Temuan ini menekankan perlunya perbaikan dalam manajemen risiko dan penguatan kerjasama antara LPS, pemerintah, dan industri asuransi syariah untuk menjaga keberlanjutan dan kepercayaan publik terhadap industri ini.
Intensi Penggunaan Aplikasi Haji Pintar dalam Perspektif Theory of Planned Behaviour Aprilia, Rachma; Arianty, Erny; Hadi, Miftahul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10056

Abstract

This study aims to analyze the factors that influence users' interest in using the Haji Pintar application as described in the planned behavior theory. This research uses a quantitative approach. The target population consists of Haji Pintar application users, with sample data collected through an online questionnaire distributed using the incidental method, which is a type of non-probability sampling. We processed the collected data using descriptive and inferential statistical analysis, utilizing the SmartPLS software. The findings indicate that perceived usefulness has a positive and significant influence on the intention to use the Haji Pintar application. Overall, the use of the Haji Pintar application provides ease for users. The results of this study are expected to be used as considerations in the development and improvement of the Haji Pintar application.
How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia Arianty, Erny
IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i1.6618

Abstract

The study entitled How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia aims to analyze the factor that has the highest level of importance in realizing sharia accountability. The analysis of this research is conducted by applying  Analytical Hierarchy Process (AHP) approach with a hierarchy structure consisting of the first level, namely objectives, sharia accountability for Sovereign Sukuk/Sovereign Sharia Securities (SBSN), then the second level is shariah accountability parameters, consist of structural contract (akad) SBSN, the use of SBSN funds by maqashid sharia, and SBSN accounting and financial reporting. Each criterion is determined by sub-criteria, which are the third level. The last level is the supporting factors for the realization of sharia accountability for SBSN. The results showed that human resources competency factor had the highest importance level in realizing the sharia accountability for the use of the contract structure (aqad) SBSN parameter, the supervisory function factor had the highest importance level for the parameters of using SBSN funds following the shariahmaqashid, and the decision making authority factor had the highest importance level for the parameters of accounting and financial reporting.  As for the results of the level of importance of the parameters, the parameter of the use of the contract structure has the highest importance level among other parameters.
Dampak Pemilihan Model Spin-Off Unit Usaha Asuransi Syariah terhadap Tingkat Efisiensi Syah, Firman; Arianty, Erny
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.28878

Abstract

The Sharia Insurance Business Unit (UUS), which has implemented a spin-off using the model of forming a new company, has reduced the company's level of operational efficiency. However, the acquisition model has never been tested. This research analyzes the efficiency and profit growth level of UUS's implementation of spin-offs using an acquisition model. The research method used is quantitative with a Data Envelopment Analysis (DEA) approach. The research results show that the efficiency level for companies that spin off using an acquisition model, in this case, PT Adira Dinamika Tbk, experiences a decline in both the efficiency of assets and expenses to underwrite income and assets and operating expenses to net profit. The implication of this research for the industry is to provide considerations for the industry in deciding on the appropriate spin-off model and determining the necessary strategies. Theoretical implications, this research provides enrichment related to spin-offs, especially the link between the selection of the Spin-off model and efficiency.