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Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.

The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable Sudarsono, Heri; Nugrohowati, Rindang Nuri Isnaini; Tumewang, Yunice Karina
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11605

This study aims to determine the effect of attitudes, subjective norms, zakat institution system and government support in influencing the interest of the government and private officers to pay zakat. This study also aims to determine the extent of muzakkiâ€™s knowledge of zakat in improving attitudes, subjective norms, zakat institutional systems and government support in the interest of the government and private officers to pay zakat. Respondents in this study are 402 respondents consisting of 154 government officers and 248 private officers who live in 6 big cities in Java, such as Jakarta, Serang, Bandung, Semarang, Yogyakarta and Surabaya. This research uses the Partial-Least-Square Structural Equation Modeling (PLS-SEM) analysis technique with the Theory of Reasoned Action (TRA) model. The finding reveals that attitudes, subjective norms, zakat institutional system, and government support affect the government and private officers' interest in paying zakat. Meanwhile, knowledge as a moderating variable does not strengthen the influence of attitudes, zakat institutional systems and government support. Still, it reinforces the subjective norms of government and private officers in influencing intention to pay zakat. BAZNAS can collaborate with educational institutions, professional institutions, community institutions and utilize social networks to increase public knowledge about zakat. Hence, knowledge about zakat supports subjective norms and attitudes, zakat institutional system, and government support.

CAN YALE ENDOWMENT MODEL BE APPLIED FOR ISLAMIC PENSION FUND? Tumewang, Yunice Karina
Journal of Islamic Monetary Economics and Finance Vol 3 (2018): SPECIAL ISSUE
Publisher : Bank Indonesia

This paper examines Yale Endowment model and proposes a modified investment model to achieve an investment objective of mainstream investors and to comply with Sharia principle. The proposed model utilizes Islamic CAPM to formulate the optimal asset allocation for Islamic pension fund’s portfolio. It will offer a strong investment strong which could be adopted by government to manage the Islamic pension fund and raise the awareness of society to see the great potential of Islamic pension fund in the future. Promoting an efficient and productive investment of pension-fund assets not only helps reaching Sustainable Development Goals (SDGs) by providing important sources of long-term finance for development, supporting financial inclusion and ensuring that poverty among the elderly is alleviated by a strong growth and resilience of income in retirement through pension systems that have broad coverage.

The Antecedents of Muslim Tourists' Revisit Intention: The Mediating Role of Visitor Satisfaction Habibi, Faisol; Supriani, Indri; Tumewang, Yunice Karina
Shirkah: Journal of Economics and Business Vol. 10 No. 1 (2025)
Publisher : UIN Raden Mas Said

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i1.731

This study aims to investigate the key antecedents influencing the revisit intentions of Muslim tourists to Batu City, East Java, Indonesia. Specifically, the research examines the impact of destination image, service quality, availability of halal facilities, and visitor income on the propensity to revisit, with visitor satisfaction introduced as an intervening variable. Utilizing 209 samples, the data is analyzed through Structural Equation Modeling-Partial Least Squares (SEM-PLS) to assess the direct and indirect relationships between the variables. The results demonstrate that destination image exerts a significant and positive effect on Muslim tourists' intention to revisit Batu City, while service quality, halal facilities, and visitor income show no statistically significant direct impact. However, all four factorsâ€”destination image, service quality, halal facilities, and visitor income collectively enhance visitor satisfaction, which in turn mediates their indirect influence on revisit intentions. This research offers valuable insights for local governments, tourism stakeholders, and academic circles by identifying factors crucial for improving the Muslim visitor experience. The findings have practical implications for enhancing the attractiveness of Batu City as a tourism destination, ultimately contributing to increased visitation rates among Muslim tourists.

Trends and evolution in Islamic social finance research: A comprehensive bibliometric study Sudarsono, Heri; Nugrohowati, Rindang Nuri Isnaini; Mifrahi, Mustika Noor; Tumewang, Yunice Karina; Fitriyani, Yeny; Lidasan, Mussolini Sinsuat
Review of Islamic Social Finance and Entrepreneurship Volume 4 Issue 1, 2025
Publisher : Center for Islamic Economics and Development Studies [P3EI]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RISFE.vol4.iss1.art4

Purpose – This study provides a comprehensive overview of the current state of Islamic social finance literature using VOSviewer analysis to identify key themes, trends, and emerging areas in this field.Methodology – A bibliometric analysis was conducted using VOSviewer to map and visualize key concepts and emerging topics in the Islamic social finance literature. The analysis focuses on the term "Islamic social finance’."Findings – The analysis confirms the foundational role of traditional concepts, such as "Islamic social finance, " in the literature and identifies emerging themes, such as the impact of Covid-19 and economic crises. These findings highlight the evolution of literature and its adaptation to contemporary global challenges.Implications – This study underscores the need to explore how established concepts in Islamic social finance can be applied to address modern socioeconomic issues. The identification of emerging themes suggests potential areas for future research, particularly regarding how Islamic social finance can contribute to solving global challenges. For practitioners, the insights gained can serve as a guide for the development of Islamic financial products that are context-sensitive and align with both traditional principles and contemporary needs.Originality – This study makes a unique contribution by using bibliometric analysis to map the evolving landscape of Islamic social finance research, highlighting both established and emerging areas of interest. The findings of this study provide valuable insights for future research and practical application in this field.

CAN YALE ENDOWMENT MODEL BE APPLIED FOR ISLAMIC PENSION FUND? Tumewang, Yunice Karina
Journal of Islamic Monetary Economics and Finance Vol. 3 (2018): SPECIAL ISSUE
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v3i0.787

This paper examines Yale Endowment model and proposes a modified investment model to achieve an investment objective of mainstream investors and to comply with Sharia principle. The proposed model utilizes Islamic CAPM to formulate the optimal asset allocation for Islamic pension fund’s portfolio. It will offer a strong investment strong which could be adopted by government to manage the Islamic pension fund and raise the awareness of society to see the great potential of Islamic pension fund in the future. Promoting an efficient and productive investment of pension-fund assets not only helps reaching Sustainable Development Goals (SDGs) by providing important sources of long-term finance for development, supporting financial inclusion and ensuring that poverty among the elderly is alleviated by a strong growth and resilience of income in retirement through pension systems that have broad coverage.

The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia Tumewang, Yunice Karina; Fakhrunnas, Faaza; Ardiami, Kinanthi Putri
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art4

This study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles.

Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square-Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.

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