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The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust Ahmad, Zulfikar Ali; Rusdianto, Rusdianto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v9i2.109-119

Abstract

Abstract Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.Abstrak                                                                             Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari  muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.
Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions Ahmad, Zulfikar Ali; Rusdianto, Rusdianto
Shirkah: Journal of Economics and Business Vol 5, No 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.564 KB) | DOI: 10.22515/shirkah.v5i2.317

Abstract

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.
Apakah Ekuitas Merek dan Kesadaran Halal Memediasi Pengaruh Religiusitas dan Akulturasi terhadap Keputusan Pembelian? Dwi Ratna Sari; Asep Maulana Rohimat; Zulfikar Ali Ahmad
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 11, No 1 (2021)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.268 KB) | DOI: 10.21927/jesi.2021.11(1).51-66

Abstract

When the Korean Wave became a new trend in Indonesia, many Indonesian Muslims were influenced by the Korean culinary culture. Many people do not pay attention to the halal aspects of food, especially Korean food where the majority of the population is non-Muslim. From this the researchers conducted research on the effect of religiosity and acculturation on halal decisions with brand equity and halal awareness as mediating variables. This study uses a convenience sampling method with Korean food consumer object samples taken as many as 97 respondents randomly. Data analysis techniques used are multiple linear regression tests and multiple tests. The results of the study show that religiosity has a significant effect on brand equity, acculturation has a significant effect on brand equity, religiosity has a significant effect on halal awareness, but acculturation has a not significant effect on halal awareness, religiosity and acculturation has a significant effect on purchasing decisions, brand equity has an effect on significant on purchasing decisions and halal awareness has a significant effect on purchasing decisions. Brand equity mediates the effect of religiosity and acculturation on purchasing decisions. Meanwhile, halal awareness mediates the influence of religiosity on purchasing decisions.
The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust Zulfikar Ali Ahmad; Rusdianto Rusdianto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.182 KB) | DOI: 10.18326/muqtasid.v9i2.109-119

Abstract

Abstract Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.Abstrak                                                                             Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari  muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.
Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions Zulfikar Ali Ahmad; Rusdianto Rusdianto
Shirkah: Journal of Economics and Business Vol 5, No 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.564 KB) | DOI: 10.22515/shirkah.v5i2.317

Abstract

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment Pratama, Bima Cinintya; Ahmad, Zulfikar Ali; Innayah, Maulida Nurul
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
Karakteristik Sensori dan Mikrobiologi Ikan Cakalang Asap Pada Penyimpanan Suhu Ruang Menggunakan Kemasan Vakum Ahmad, Zulfikar Ali; Lekahena, Vanessa N. J.; Laitupa, Ibnu Wahab
JURNAL BIOSAINSTEK Vol 6 No 1 (2024): Jurnal BIOSAINSTEK
Publisher : UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/biosainstek.v6i1.1831

Abstract

Ikan cakalang asap bentuk olahan ikan asap menggunakan jenis ikan cakalang yang sangat disukai dan diminati oleh semua kalangan masyarakat, akan tetapi pengolahan dan penyajiannya masih sangat sederhana sehingga mudah mengalami kemunduran mutu fisik, kimia dan sensori. Penggunaan kemasan merupakan suatu cara untuk mempertahankan mutu dan keamnan pangan hingga sampai ke konsumen. Penggunaan kemasan vakum, merupakan salah satu bentuk pengemasan, prinsip dasar jenis kemasan ini adalah mengeluarkan gas dan uap air dari produk yang dikemas, sehingga produk yang dikemas memiliki daya awet yang lebih lama. Penelitian ini bertujuan untuk mengkaji tentang karakteristik sensori dan mikrobiologi ikan cakalang asap pada penyimpanan suhu ruang menggunakan kemasan vakum. Manfaat dari penelitian ini adalah menjadi bahan referensi dan sumber informasi bagi pengolah ikan asap sehingga dapat di aplikasikan terhadap produk hasil olahan ikan asap yang di olahnya.Hasil penelitian ini menunjukkan karakteristik sensori ikan cakalang asap yang disimpan selama 7 hari pada suhu ruang dalam kemasan vakum memiliki nilai kenampakan 3.00-7.76; bau 1.53-8.83; rasa 1.40-8.83; dan konsistensi 1.67-7.80, serta untuk jamur dan lendir, mulai tampak pada hari ke-5 dan seterusnya. Hal ini menunjukkan makin lama waktu penyimpanan pada suhu ruang mengakibatkan penurunan nilai karakteristik sensori.Karakteristik mikrobiologi yang ditentukan menggunakan nilai angka lempeng total dan didukung dengan nilai kadar air dan pH, dari produk ikan cakalang asap yang disimpan selama 7 hari pada suhu ruang dalam kemasan vakum, sangat dipengaruhi oleh waktu penyimpanan pada suhu ruang, dibandingkan dengan faktor lainnya, pada persamaan regresi angka lempeng total y = 3.486 + 0.626x dengan nilai R2 = 0.908 dan r = 0.953; kadar air y = 47.533 + 3.397x, dengan nilai R2 = 0.988 dan r = 0.994 dan pH y = 3.904 + 0.321x dengan nilai R2 = 0.943 dan r = 0.971.
THE DETERMINING FACTORS OF STUDENT INTENTION TO DONATE IN SOCIAL CROWDFUNDING MEDIA Manggarani, Cynthia Ayu; Ahmad, Zulfikar Ali
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.525 KB) | DOI: 10.26487/hebr.v4i1.2294

Abstract

The issue of social crowdfunding has been widely discussed in various countries. In Indonesia, social crowdfunding media platforms are frequently used for social activities such as the donation for the victims of natural disasters or donation for people who suffer from financial deficiency. However, empirical research on social crowdfunding is finite. Even though the platform has been extensively used by the society, the lack of interest towards study in social crowdfunding is evident due to the obscureness of government regulations regarding the fundraising media. Considering the enormous contribution of social crowdfunding media for the people in need, the enthusiasm of the society to participate in the donation activities thus need to be elevated. This study aims to determine the degree of one’s motivation in trying to try to donate through social crowdfunding media. The data of this research was collected using survey method with a total of 300 respondents.
THE DETERMINING FACTORS OF STUDENT INTENTION TO DONATE IN SOCIAL CROWDFUNDING MEDIA Manggarani, Cynthia Ayu; Ahmad, Zulfikar Ali
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i1.2294

Abstract

The issue of social crowdfunding has been widely discussed in various countries. In Indonesia, social crowdfunding media platforms are frequently used for social activities such as the donation for the victims of natural disasters or donation for people who suffer from financial deficiency. However, empirical research on social crowdfunding is finite. Even though the platform has been extensively used by the society, the lack of interest towards study in social crowdfunding is evident due to the obscureness of government regulations regarding the fundraising media. Considering the enormous contribution of social crowdfunding media for the people in need, the enthusiasm of the society to participate in the donation activities thus need to be elevated. This study aims to determine the degree of one’s motivation in trying to try to donate through social crowdfunding media. The data of this research was collected using survey method with a total of 300 respondents.