Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Jurnal Al-Qardh Al-Qalam Revenue: Jurnal Manajemen Bisnis Islam Finansha: Journal of Sharia Financial Management Muslim Business and Economic Review Journal of Accounting Inquiry
Berakon, Izra
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
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.
The Effect of Intangible Asset Value, Sustainable Growth Rate, Return on Equity, and Dividend Payout Ratio on Company Market Value Zaymin, Haidarullah; Berakon, Izra
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.001-014

Abstract

Purpose: This study aims to examine and analyze the effect of intangible asset value, sustainable growth rate, return on equity, and dividend payout ratio on the company's market value with firm age, firm size, and industry classification as control variables. Methodology: The research sample this time is 20 manufacturing companies. The method used in this study is panel data regression with model feasibility testing, this study uses the Fixed Effect Model as the best model in the study. Findings: The test results before and after using the control variables found that the variable value of intangible assets and dividend payout ratio had a significant positive effect on the market value of the company. Meanwhile, the variables of sustainable growth rate and return on equity do not affect the company's market value both before and after using the control variable. Novelty: This study continues previous research by using a different population, adding independent and control variables and using the manufacturing sector.
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.
HADITH AND ELECTORAL POLITICS: ELITE DISCOURSE AND VOTER MOBILIZATION IN INDONESIA Adi Pradana, Mahatva Yoga; Berakon, Izra
Al-Qalam Vol. 31 No. 2 (2025): Jurnal Al Qalam
Publisher : Balai Penelitian dan Pengembangan Agama Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31969/alq.v31i2.1718

Abstract

This paper examines the constructive practices employed by political elites during elections, particularly through social interactions that shape their political behavior and interests. The study aims to identify political strategies that facilitate consensus between elites and voters, considering various models of social exchange that occur within political processes. In an effort to counter negative perceptions of politics, this research highlights the positive dimensions of elite–voter interactions. Adopting a qualitative approach and drawing upon secondary data from books and scholarly journals, the study analyzes the role of hadith in electoral politics. Hadiths addressing leadership, justice, and deliberation are explored as ethical foundations for understanding political strategies, including compromises made by political elites. The findings reveal that political engagement can generate positive outcomes, such as the formation of social networks that foster political stability. Although political elites are often perceived negatively, their efforts at compromise contribute to conflict mitigation and the balancing of political interests. From the perspective of hadith, politics extends beyond the pursuit of power. It serves as a means to realize the common good. The concept of compromise in voter mobilization should therefore be grounded in the values of justice, deliberation, and unity as taught in hadith. Consequently, politics can be understood as a vehicle for promoting collective welfare, serving the public interest, and aligning with Islamic ethical principles.
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.
Co-Authors Addini, Sabila Nur Adi Pradana, Mahatva Yoga Andani, Listia Anjaswati, Nur Deny Hidayat Irsad, Agus Muhammad Kamal, Safwan Lu'liyatul Mutmainah Muhammad, Nor Nabilla Pertiwi, Ruspita Rani Pradana, Mahatva Yoga Adi Septiani, Alfian Nisa Zaymin, Haidarullah