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Mosque-Based Zakat Collection in Maximizing Zakat Potential in Yogyakarta Jannah, Syayyidah Maftuhatul; Al-Banna, Hasan
Ihtifaz: Journal of Islamic Economics, Finance, and Banking Vol 4, No 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijiefb.v4i1.1891

Abstract

Introduction to The Problem: Indonesia as the most populous Muslim country has huge potential of zakat collection. However, the zakat collection never meets its potential. Hence, the need for localization is critical in order to maximize the zakat collection.Objective Study: this paper attempt to develop the mosque-based zakat collection in order to maximize the potential of zakat.Methodology: based on literature review and empirical investigation, self-administered questionnaire is developed to collect the data. Hence, we use Partial Least Square Structural Equation Modelling (PLS-SEM) to analyze the data. The sample of this research is the mosque management (takmir masjid).Findings: This study found that service quality of zakat institution significantly influences the intention to distribute the zakat. While zakat distribution influences insignificantly to the intention to distribute the zakat. Meanwhile, trust moderates between zakat distribution from zakat institution to intention to distribute the zakat
IMPROVING DIGITAL BANKING THROUGH RISK ASSURANCE: TAM MODIFICATION ANALYSIS Marlina Wijayanti, Dwi; Al-Banna, Hasan; Nurdany, Achmad
Journal of Central Banking Law and Institutions Vol. 3 No. 1 (2024)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v3i1.172

Abstract

The rapid growth of digital banks has been followed by changing customer behaviour patterns. On the other hand, customer perceptions of digital banks are that they still carry considerable risk. Therefore, the role of institutions in providing certainty and security guarantees for digital banking customers is very important. Based on this situation, this research explores what factors can encourage individuals to use digital banks, which are currently growing quite rapidly through the role of institutions. The Technological Acceptance Model (TAM) is used as a construct in exploring individual behaviour in reaction to technological innovation in digital banks. In addition, risk guarantees from government institutions are also explored as safeguarding customer security. The sample for this study were 977 digital bank users. Data was collected through a self-administered survey. The results show that perceived service quality (PSQ), service innovation (SI), perceived usefulness (PU), perceived ease of use (PEoU), attitude, and behavioural intentions are factors that encourage actual use of digital banking services. It is also known that perceived risk assurance moderates the relationship between attitude and behavioural intention. This research contributes to policy makers for the expansion of digital bank market share through appropriate marketing strategies for digital banks, as well as strategies to increase deposit insurance literacy.
IMPLEMENTASI PENGAWASAN USAHA PERTAMBANGAN KOMODITAS BATUAN OLEH DINAS ENERGI DAN SUMBER DAYA MINERAL DI WILAYAH PROVINSI JAWA TENGAH Al-Banna, Hasan; Adiyanta, F. C. Susila; Azhar, Muhamad
Diponegoro Law Journal Vol 12, No 4 (2023): Volume 12 Nomor 4, Tahun 2023
Publisher : Program Studi S1 Ilmu Hukum, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dlj.2023.40866

Abstract

Tujuan penelitian ini adalah, mengetahui pengaturan fungsi pengawasan usaha pertambangan komoditas batuan yang dilakukan oleh Dinas ESDM, menggambarkan dan menganalisis peran Dinas ESDM dalam melaksanakan fungsi pengawasan terhadap usaha pertambangan komoditas batuan serta mengetahui hambatan dan solusi dalam melaksanakan fungsi pengawasan tersebut. Metode penelitian yang digunakan adalah metode yuridis empiris dan spesifikasi penelitian yang digunakan yaitu spesifikasi penelitian deskriptif analitis. Metode pengumpulan data yang digunakan adalah wawancara dan studi kepustakaan dengan mengumpulkan data primer dan data sekunder. Hasil penelitian menunjukkan, pengaturan fungsi pengawasan usaha pertambangan komoditas batuan didasarkan pada Undang-Undang Nomor 3 Tahun 2020 tentang Perubahan Atas Undang-Undang Nomor 4 Tahun 2009 tentang Pertambangan Mineral dan Batubara (UU No.3 Tahun 2020), Peraturan Pemerintah Nomor 55 Tahun 2010 tentang Pembinaan dan Pengawasan Penyenggaraan Pengeolaan Usaha Pertambangan Mineral dan Batubara (PP No.55 Tahun 2010), Peraturan Presiden Nomor 55 Tahun 2022 tentang Pendelegasian Pemberian Perizinan Berusaha di Bidang Pertambangan Mineral dan Batubara (Pepres 55 Tahun 2022) serta berbagai peraturan pelaksana lainnya. Implementasi pengawasan tersebut tidak berjalan maksimal, terdapat beberapa usaha pertambangan yang tidak dapat diawasi akibat keterbatasan dalam hal sumber daya manusia, anggaran, sarana dan prasarana yang dimiliki oleh Dinas ESDM. Terdapat beberapa kendala yang menjadi penghambat dalam pengawasan, yaitu 1) Belum dibentuknya peraturan pelaksana UU No.3 Tahun 2020 yang secara khusus mengatur tentang pengawasan usaha pertambangan. 2) Kesulitan dalam mengatur jadwal pengawasan dan bocornya informasi mengenai jadwal pengawasan kepada pelaku usaha dan 3) Dinas ESDM mengalami penolakan dari pelaku usaha dan masyarakat dalam memberikan sanksi administratif. Upaya yang dapat dilakukan Pemerintah sebagai solusi atas hambatan tersebut, yaitu: mempercepat pembentukan peraturan pelaksana UU No.3 Tahun 2020, memperbaiki pola dan kordinasi antar instansi serta mengadakan sosialisasi kepada masyarakat dan pelaku usaha pentingnya menerapkan good mining practice.
Equity-Based vs Debt-Based Financing: Which One is More Profitable for Islamic Banks in Indonesia? Al-Banna, Hasan; Putri, Amila Zamzabila; Arifin, Andika Luthfi; Sudah, Moh.
Journal of Business Management and Islamic Banking Vol. 3 No. 1 (2024)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.v3i1.2341

Abstract

Purpose : The debt-based syndrome is mushrooming across the Islamic Banks worldwide. However, in Indonesia equity-based financing has significant increase in the las several years. Thus, the study aims to examine whether debt-based financing or equity-based financing is more profitable in Indonesia Islamic Banks. Methodology : Fixed effect model (FEM) is used to measure the panel data. For robustness test LSDV is used. Findings : The result revealed that debt-based financing has negative significant influence on the profitability of Islamic Banks (ROA and ROE), while equity-based financing has positive significant influence on profitability of Islamic Banks (ROA and ROE). Moreover, the results are robust. Originality : Present paper attempt to capture the actual conditions of Islamic Banks in Indonesia through the samples used. As the best of author knowledge, this is the first paper which compare between debt-based and equity-based on the profitability of Islamic banks in Indonesia. Research Implications : This research provides some practical contributions for policymaker to boost equity-based financing in dual banking system.