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All Journal Jurnal Kajian Manajemen Bisnis JAM : Jurnal Aplikasi Manajemen Journal of Islamic Monetary Economics and Finance International Journal of Zakat (IJAZ) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Menara Pengabdian Financial Management Studies JER International Research Journal of Business Studies Journal of Economics, Management and Accounting (JEMA)
Yumna, Aimatul
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Techno-Wisdom Synergy: Reinventing Digital Zakat Compliance with Integrating Technology and Local Wisdom Mardhika Adif, Riandy; Susanto, Perengki; Yumna, Aimatul
Jurnal Aplikasi Manajemen Vol. 23 No. 3 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Digital transformation presents both opportunities and challenges in enhancing zakat compliance, particularly in regions with strong cultural and religious values such as West Sumatra. This study aims to analyze the influence of the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), knowledge, trust, and relationship marketing on zakat compliance behavior in the digital era. A quantitative approach was employed through a survey of 286 respondents across five selected districts/cities using cluster sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that positive attitudes toward zakat, subjective norms, perceived behavioral control, ease of use, perceived usefulness, trust, and relationship marketing significantly affect zakat compliance. Knowledge also strengthens the influence of trust and relationship marketing on compliance. The novelty of this study lies in its multidisciplinary integration of technology, social psychology, and marketing within the digital zakat context. The implications provide strategic guidance for zakat institutions to design technology-based policies aligned with local values to increase zakat participation sustainably.
Factors Influencing Decision to Donate Zakat Infaq Sodaqoh (ZIS) via Digital Payment in Indonesia: Integrated TPB and TAM Model Suhail, Suhail; Suharto, Ugi; Yumna, Aimatul
International Journal of Zakat Vol 10 No 3 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i3.682

Abstract

This study aims to analyze predictor for factors influencing decision to donate ZIS via Digital Payment under integration of Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) model. The population in this study comprised Muslim people in Indonesia who had made ZIS donations via digital payment. The sampling technique used was purposive sampling-quota sampling with a total sample size of 400 people. The method used in this research was an explanatory survey with a quantitative approach. The data analysis technique employed was Partial Least Squares-Structural Equation Modeling (PLS-SEM). The result indicate that TPB and TAM model influence decision to donate ZIS moderately, spiritual aspect has significant positive influence toward decision to donate ZIS. The research suggest ZIS institutions to enhance their digital payment systems by strengthening security, and improving features and marketing to increase customer satisfaction value and optimize ZIS collection in Indonesia through digital payment.
The The Influence of Green Investment and CSR on the Firm Value of Energy Sector Companies: The Mediating Role of Financial Performance Juanda, Dinda Nurul; Yumna, Aimatul
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1669

Abstract

Amidst the challenges of global climate change and increasing demands for sustainability, companies are expected to focus not only on financial aspects but also on non-financial aspects such as implementing environmentally and socially responsible business practices to support the assessment of corporate value in the eyes of investors. This study aims to analyze the impact of green investments and corporate social responsibility (CSR) on corporate value, as well as to test the role of financial performance as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The research sample included 45 energy sector companies, but only nine companies met the criteria. The results revealed that green investments and CSR did not have a significant impact on corporate value, and green investments also did not affect financial performance. However, CSR was found to have a significant influence on financial performance. On the other hand, financial performance had no significant impact on corporate value. It did not act as a mediator in the relationship between green investment, CSR, and corporate value. These findings suggest that while CSR can improve financial performance, it is insufficient to increase corporate value without additional supporting factors directly. This study suggests that companies, particularly those in the energy sector, should prioritize environmental and social considerations in their operations. For green investments to support the company's value, companies must demonstrate measurable long-term benefits and align their sustainability efforts with stakeholder expectations. Furthermore, investors consider non-financial factors such as the implementation of tangible environmental performance and transparent CSR practices, thereby encouraging companies to adopt sustainability not only as a regulatory obligation but also as a strategic asset.
Co-Authors Atika Rukminastiti Masrifah Besri, Farhan Al Azhar Juanda, Dinda Nurul Mardhika Adif, Riandy Marta, Joan Mesta, Hendri Andi Mia Ayu Gusti Muljawan, Dadang Noor, Feri Perengki Susanto Radhiyatul Bilqis Rahmiati Rahmiati Rahmizal, Maizul Sany Dwita Suhail, Suhail Suharto, Ugi Yeniwati Yeniwati Yuki Fitria