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All Journal Jurnal Al-Qardh Revenue: Jurnal Manajemen Bisnis Islam ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Finansha: Journal of Sharia Financial Management Muslim Business and Economic Review International Journal of Waqf Review on Islamic Accounting Islamic Social Finance Islamic Economics Methodology
Berakon, Izra
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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Gaining Sustainable Performance through Risk Management System: Dealing with Uncertainty in Islamic Insurance Companies Addini, Sabila Nur; Berakon, Izra; Muhammad, Nor Nabilla
Muslim Business and Economics Review Vol. 3 No. 2 (2024)
Publisher : Universitas Islam Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56529/mber.v3i2.306

Abstract

This study investigates how the halal business process sustains company performance by examining the effect of premiums, claims, operating costs, investment income, and risk-based capital on the profitability of Islamic insurance in Indonesia. In particular, the risk management system is key to demonstating how Islamic insurance companies restrain risks to gain profits, considering that the basic concept of Islamic insurance is the risk sharing approach. Moreover, to provide research novelty and originality, the authors expand the research framework to include the interactions of the company's risk management system to test the influence of investment income and risk-based capital on profitability. The overall population comprised all Islamic insurance companies in Indonesia, but samples were restricted to life insurance businesses registered with the Indonesian Islamic Insurance Association for 2018-2022. The authors were left with a sample of 13 companies after using a non-probability approach with a purposive sampling technique. The data was analyzed by STATA 17 on four gradual statistical procedures: Panel Data Regression Analysis, Moderated Regression Analysis, Robustness Test Analysis, and Content Analysis. The results demonstrate that the premiums, claims, and investment income have no significant effect on company profitability. Meanwhile, operational costs and risk-based capital have a significant effect on profitability performance. Furthermore, enterprise risk management successfully acts as a moderating variable. Based on findings, the authors strongly recommend that Islamic insurance companies effectively implement enterprise risk management in dealing with uncertain circumstances for the real business process.
UTAUT DAN KEPUASAN BERZAKAT MELALUI FINTECH: PERAN RELIGIOSITAS SEBAGAI VARIABEL MODERASI Anjaswati, Nur; Berakon, Izra
REVENUE: Jurnal Manajemen Bisnis Islam Vol. 3 No. 2 (2022)
Publisher : Sharia Business Management UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/revenue.v3i2.13689

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi kepuasan muzaki setelah membayar zakat melalui financial technology di Kabupaten Dharmasraya, Provinsi Sumatera Barat. Studi ini menggunakan teori penerimaan dan penggunaan teknologi (UTAUT) yang diperluas sebagai kerangka teoritis, di mana religiositas ditambahkan sebagai variabel moderasi. Data primer dikumpulkan melalui kuesioner online yang melibatkan 125 muzaki, kemudian dianalisis menggunakan Smart-PLS 3. Hasil penelitian menunjukkan bahwa seluruh variabel UTAUT (performance expectancy, effort expectancy, facilitating condition, price value) secara statistik signifikan terhadap kepuasan muzaki, kecuali social influence. Religiositas memberikan efek moderasi yang signifikan pada hubungan konstruk UTAUT dengan kepuasan muzaki, kecuali pada hubungan price value dengan kepuasan muzaki
E-PAYMENT: INOVASI LAYANAN PENGHIMPUNAN DAN REDISTRIBUSI WAKAF UANG BERBASIS ONLINE DALAM PERCEPATAN PEMBANGUNAN EKONOMI INDONESIA Berakon, Izra; Irsad, Agus Muhammad
AL-QARDH Vol 2 No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia as a majorMuslim population country, has a large potential of cash waqf. Indonesian Waqf Board (BWI) predicted the potential of cash waqf in Indonesia is Rp 20 trillion, but had not followed by the effective collection method, so that potential has not been able to develop optimally. On the other hand, technology grown rapidly, followed by the numberof internet users in Indonesia. Based on the data of
What Drives Consumers to Use Syariah M-Banking to Purchase E-Money? Integration of UTAUT 2 and Mobile Service Quality Septiani, Alfian Nisa; Berakon, Izra; Pertiwi, Ruspita Rani; Pradana, Mahatva Yoga Adi; Kamal, Safwan
Muslim Business and Economics Review Vol. 1 No. 2 (2022)
Publisher : Universitas Islam Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56529/mber.v1i2.68

Abstract

This study investigates what factors persuade consumers to purchase e-money via syariah m-banking applications. Researchers extended the Unified Theory of Acceptance and Use of Technology (UTAUT 2) to find new information as well as to accommodate the limitations and discussions of previous studies. A purposive sampling technique was adapted to select respondent criteria. The collected data from 120 respondents were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM), supported by WarpPLS 8.0, through three main stages of analysis: measurement model, structural model, and hypothesis testing. Additional analysis was undertaken to produce robust findings by explaining multicollinearity, common method bias, and multigroup analysis by categorizing two groups of respondents (male and female). Researchers found that only social influence and hedonic motivation have a significant effect on trust from the UTAUT 2 model. On the other hand, two exogenous constructs in the mobile service quality model proved to have a significant effect on trust, security (privacy), and practicality. Furthermore, the research showed that trust is a fundamental factor in influencing continuance intention because it produces the largest effect size (f-square) and significant path coefficient value. The findings should encourage all Islamic banking stakeholders and practitioners to increase individual trust by creating educational and innovative programs connected with consuming digital banking services, especially e-money purchases.
DETERMINANTS OF ATTITUDE AND ADOPTION INTENTION OF ISLAMIC FINANCING IN TASIKMALAYA: A BEHAVIORAL INTENTION FRAMEWORK APPROACH Andani, Listia; Mutmainah, Lu'liyatul; Hidayat, Deny; Berakon, Izra
Finansha: Journal of Sharia Financial Management Vol. 6 No. 2 (2025): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v6i2.50276

Abstract

This study explores the determinants of Muslim entrepreneurs’ intention to adopt Islamic finance in Tasikmalaya using the extended Theory of Planned Behavior (TPB). It examines the roles of religiosity, awareness, financial literacy, knowledge, attitude, subjective norms, and perceived behavioral control. A quantitative approach was applied, with purposive sampling of 250 respondents who had not previously adopted Islamic financing. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that attitude, subjective norms, and perceived behavioral control significantly shape the intention to adopt Islamic finance. Mediation analysis further reveals that attitude mediates the effects of religiosity, awareness, and financial literacy on adoption intention, whereas knowledge shows no significant influence. These findings highlight that internal factors only foster adoption intention when translated into positive attitudes toward Islamic financial products. Theoretically, this study extends TPB by incorporating religiosity, awareness, and financial literacy as essential predictors. Practically, it suggests that Islamic financial institutions should strengthen financial literacy programs, emphasize religious values, and enhance awareness campaigns to build favorable attitudes and increase adoption. Although limited to one region and a cross-sectional design, the study lays a foundation for future research using longitudinal approaches and exploring additional variables such as trust and perceived risk.
Analysis of the Effect of Operational Efficiency, Good Corporate Governance, and Inflation on Financial Distress (Case Study on ISSI 2019-2023) Hasan, Nadya Atiqoh; Berakon, Izra
Review on Islamic Accounting Vol. 5 No. 2 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i2.711

Abstract

This study aims to analyze the influence of operational efficiency, good corporate governance (GCG), and inflation on financial distress in consumer cyclical sector companies listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. Financial distress is measured using the modified Altman Z-Score model, while GCG variables are proxied by institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee. Operational efficiency is measured by Total Asset Turnover (TATO), and inflation is calculated based on data from the Central Statistics Agency. This research employs panel data with a multiple linear regression approach and purposive sampling to select 18 companies as samples. The results indicate that managerial ownership and operational efficiency have a significant positive effect on financial distress, while the board of directors has a significant negative effect. Meanwhile, institutional ownership, board of commissioners, audit committee, and inflation do not significantly influence financial distress. Control variables such as firm size and leverage also show significant effects.
Does the 2024 Indonesian President Elections Have an Impact to JII Companies Performance? Kharista, Salwa Dina; Berakon, Izra
Islamic Economics Methodology Vol. 4 No. 2 (2025): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v4i2.716

Abstract

This study aims to analyze the reaction of the Indonesian capital market, especially the Jakarta Islamic Index (JII) company, to three events in the 2024 Presidential Election (Pilpres): Determination of Presidential and Vice Presidential Candidates, Announcement of Winners by the KPU, and Inauguration of the President and Vice President. The event study method was used to test the influence of Abnormal Return (AR) and Trading Volume Activity (TVA) as indicators of market reaction. The daily data on JII's stock price and trading volume were analyzed using descriptive statistics, normality tests, Friedman Test, and Wilcoxon Signed Ranks Test. The results of the Friedman Test showed that the AR hypothesis was rejected, while the TVA was accepted, indicating that there was no significant difference in AR, but there was a significant difference in the TVA around the date of the event. The Wilcoxon Signed Ranks Test shows a rejection of the AR hypothesis on all events and the TVA only shows significant differences in the events of the Presidential and Vice President's Inaugurations.
The Influence of Knowledge, Religiosity, and Promotion through Social Media on the Digital Cash Waqf Students Intention Lutfiyah, Elya Diyanatu; Berakon, Izra; Mansyur, Rizkia Amania
International Journal of Waqf Vol. 5 No. 1 (2025): International Journal of Waqf
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ijw.v5i1.743

Abstract

This study aims to analyze the influence of knowledge, religiosity, promotion through social media, and the level of trust of waqf institutions on the intention of students to waqf money digitally. This study also analyzes the influence of knowledge, religiosity, and promotion through social media on students' intentions to do waqf money digitally by mediating the level of trust of waqf institutions. The sampling techniques in this study are non-probability sampling, and the type of sample used in this study is purposive sampling, and the determination of the number of samples in this study is based on the Hinkin (1995), 110 samples were obtained. The analysis technique was carried out by PLS-SEM analysis with testing Outer model and Inner model Using Software SmartPLS 3.0. The results of this study were obtained that the variables of knowledge, religiosity, promotion through social media, and the level of trust of waqf institutions had a positive and significant effect on the intention of students to waqf money digitally. In addition, the variable level of trust of waqf institutions partially mediates the influence of the variables of knowledge, religiosity, and promotion through social media on the intention of students to do waqf money digitally.
The Impact of Islamic Financial Literacy, Perception of Convenience, and Hedonism on the Behavior of Muslim Students: A Multigroup Analysis Shofa, Devy Midayatus; Berakon, Izra
Islamic Social Finance Vol. 5 No. 2 (2025): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v5i2.742

Abstract

This study aims to examine the influence of Islamic financial literacy, perception of convenience, and hedonism on Islamic financial behavior in the use of digital wallets whether there is a difference in interest in using services between men and women. The source of data for this study is primary data obtained from distributing questionnaires, in this study as many as 190 respondents with the purposive sampling method. The object of this research is a Muslim student who lives in Yogyakarta. The analysis used in this study is PLS-SEM using WARP-PLS software with the gender Multi Group Analysis (MGA) method. The results of the study show that Islamic financial literacy has a significant positive effect on the behavior of using digital wallets. Meanwhile, the perception of convenience and hedonism have a significant positive effect on the behavior of using digital wallets. And there is no difference between men and women in the behavior of using digital wallets seen from the factors of Islamic financial literacy, perception of convenience, and hedonism.
Examining e-commerce user’s switching intention through an extended push-pull-mooring model Yuliani, Irma; Nursalam, Annisa; Azizah, Siti Nur; Berakon, Izra
Asian Journal of Islamic Management (AJIM) VOLUME 8 ISSUE 1, 2026
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol8.iss1.art4

Abstract

Purpose – This study investigates the determinants of Indonesian e-commerce users’ intention toward productive digital behavior using the push–pull–mooring (PPM) model. It further integrates the Homo Islamicus perspective, the technology acceptance model (TAM), and the marketing mix to provide a more comprehensive explanation of this behavioral transition.Methodology – Primary data were collected from 231 Indonesian e-commerce users through an online survey using purposive sampling method. The eligible respondents were individuals who had actively engaged in online shopping. The proposed model was evaluated using a two-stage partial least squares structural equation modeling (PLS-SEM) approach.Findings – The results indicate that push factors, represented by impulse buying and Homo Islamicus attributes, do not significantly explain the switching intention toward productive digital behavior. In contrast, pull factors, including perceived usefulness, perceived ease of use, attitude toward e-commerce, and the marketing mix, significantly influenced switching intention. Mooring factors, including risk propensity, tolerance of ambiguity, and perceived educational support, also positively influenced switching intention.Implications – Encouraging productive digital behavior requires more than just reducing consumptive tendencies. Policymakers and e-commerce platform providers should strengthen digital entrepreneurship education, mentoring, and risk management support to enhance users’ readiness for productive digital activities.Originality – Previous e-commerce studies have primarily focused on purchase intention, online shopping adoption and impulse buying. This study extends the PPM model by explaining users’ switching intention from consumptive to productive digital behavior in the Indonesian e-commerce ecosystem.
Co-Authors Addini, Sabila Nur Andani, Listia Anjaswati, Nur Deny Hidayat Hasan, Nadya Atiqoh Irsad, Agus Muhammad Kamal, Safwan Kharista, Salwa Dina Lu'liyatul Mutmainah Lutfiyah, Elya Diyanatu Mansyur, Rizkia Amania Muhammad, Nor Nabilla Nursalam, Annisa Pertiwi, Ruspita Rani Pradana, Mahatva Yoga Adi Septiani, Alfian Nisa Shofa, Devy Midayatus Siti Nur Azizah, Siti Nur Yuliani, Irma