Claim Missing Document
Check
Articles

Found 16 Documents
Search

Investigating the Determinants of Shariah-Compliant Firms Profitability in Indonesia: Does COVID-19 Play an Essential Role? Mohammad Bintang Pamuncak; Arland Pratama Wijaya
AL-MUZARA'AH AL-MUZARA'AH Special Issue 2022
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.specialissue2022.31-41

Abstract

This study aims to seek the determinants of sharia-compliant firm profitability in Indonesian JII listed companies. This study employed Data Panel regression analysis using the 12 most consistent companies who listed in the JII during the period of Q1 2015 to Q4 2020 where in total, there are 282 number of observation. The study found that both firm-internal and firm-external variabels are significant in determining firm profitability on at least one model of data panel regression. COVID-19 and GDP used to measure the impact of firm-external variables, while working capital, debt to equity ratio, and quick ratio used to determine firm-internal variable. Further studies are required to observe the longer period of COVID-19 impact on sharia-compliant firm profitability.
Investigating Zakat Institution Performance in Indonesia Mohammad Bintang Pamuncak; Bayu Taufiq Possumah; Diva Azka Karimah
International Journal of Zakat Vol 6 No 2 (2021): 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.v6i2.282

Abstract

This study aims to seek the impact of zakat accounting standards (PSAK Shariah No.109) adoption on the financial performance of zakat institutions. This study employed the Difference in Difference (DiD) test and Panel data regression using the data from 5 national scale zakat institutions in Indonesia from 2006 to 2019. This study found a difference in zakat institution performance between the pre and post-adoption of PSAK Shariah No.109, both in the DiD test and Panel data regression model.
ISSUES IMPACTING THE DECISION OF YOUNG GENERATION TO USE QUICK RESPONSE CODE INDONESIA STANDARD (QRIS): EVIDENCE FROM BOGOR, INDONESIA Ella Wandania; Mohammad Bintang Pamuncak
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 21, No 1 (2022): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v21i1.27665

Abstract

This study is aimed at finding out whether there is an impact of knowledge, services and facilities to the decision to use QRIS of University students in Bogor. This study uses a quantitative approach. The purposive sampling technique is employed. The respondents of this study are students of Tazkia Islamic University College, Pakuan University, Juanda University, and Bogor Agricultural University. To analize the data, multiple linear regression is employed. It is found that knowledge has a positive and significant effect on decisions to use QRIS however service does not affect the decision to use QRIS. Furthermore, facilities are found to have a positive and significant effect on decision to use QRIS.  Simultaneously, knowledge, services and facilities affect quite strongly to the decision to use QRIS.
Convenient or Marketing matters? Unveiling the Determinants of Purchasing Decisions in Tokopedia E-Commerce Sufyan, Izeldin Khalid; Pamuncak, Mohammad Bintang
Journal of Digital Marketing and Halal Industry Vol 5, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2023.5.2.18247

Abstract

This paper investigates the determinants of purchasing decision of Tokopedia e-commerce consumers with Gen-Z as a sample. This paper refers to Technology Acceptance Model (TAM) as theoretical framework, where the indicators use in this study combines both  convenient matter in purchasing at e-commerce such as Artificial Intelligence (AI) and marketing matters from both digital and non-digital marketing i.e., Islamic Marketing Ethics (IME). This paper employs Structural Equation Model-Pooled Least Square (SEM-PLS). The results show that AI and Digital Marketing (DM) have positive and significant relationship to influence consumers’ decision to purchase in Tokopedia. Meanwhile, IME has positive but non-significant relationship with purchase decision. This paper argues that this is due to the respondents’ knowledge of Sharia compliance in e-commerce transaction and lack of IME indicators socialization by Tokopedia, where Tokopedia already implement some indicators of IME in their feature such as Halal Corner. The result expects to contribute to development of theoretical and practical implication, particularly on Marketing matters both digital and Islamic marketing ethics.
The Role of Waqf in Supporting Sustainable Development Goals: Linking theory and its practices Karimah, Diva Azka; Pamuncak, Mohammad Bintang; Mubin, Muhammad Khoerul
SUHUF Vol 35, No 2 (2023): November
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v35i2.23018

Abstract

Poverty has become a main issue faced by many developing countries. It is worsened by the fact that a few rich people have equal wealth to most of the world's population. Hence attempts to reduce the poverty number have been initiated by many players including academicians and international organizations such as the United Nations through the United Nations Development Program (UNDP). On the other hand, Islamic philanthropy such as Waqf has been linked as a medium to not only eradicate poverty but also attempt to develop and empower society. Therefore, this study attempts to link waqf practices and Sustainable development goals (SDGs). This study uses qualitative methods i.e., explanatory studies. This study finds that waqf has similar characteristics with SDGs in at least 7 out of 17 goals of SDGs, including No Poverty goal, zero hunger goal, good health and wealth being goal, quality education goal, affordable and clean energy goal, decent work and economy goal, and industry, innovation, and infrastructure goal. Hence its promotion of the SDGs program is essential and undeniable. Future studies are encouraged to look further at the potential applications and practices of Waqf to the SDGs, particularly from the perspective of public policy and law.
The Urgency of Multicultural Education in Building a Civil Society: The Perspective of Islamic Educational Philosophy Masduki; Arfanaldy, Sehan Rifky; Pamuncak, Mohammad Bintang; Fahmi
International Journal of Islamic Thought and Humanities Vol. 4 No. 1 (2025): International Journal of Islamic Thought and Humanities
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/ijith.v4i1.399

Abstract

Multicultural education is an urgent need in a pluralistic Indonesian society. This article examines the urgency of multicultural education from the perspective of Islamic educational philosophy as a foundation for building a tolerant, just, and inclusive civil society. This study collects and analyzes literature related to multicultural values in Islamic teachings and Islamic educational practices in Indonesia through a qualitative approach with a literature study method. The results of the study show that in the treasury of Islamic educational philosophy, there are fundamental principles that are in line with multicultural values, such as tolerance (tasamuh), justice ('adl), equality (musawah), respect for differences, and the spirit of deliberation (shura). Islam views diversity as part of the sunnatullah that cannot be avoided and must be addressed with mutual respect. However, the reality of Islamic education in Indonesia still shows the dominance of a normative-doctrinal approach, providing little space for cross-cultural dialogue and critical thinking. Therefore, a reconstruction of the paradigm of Islamic education that is inclusive and contextual is needed by instilling multicultural values in the curriculum, learning methods, and educational practices as a whole. Thus, Islamic education does not only function as a transmission of religious knowledge, but also as a tool for social transformation in building a harmonious civil society in diversity. This article highlights explicitly two main questions: (1) how multicultural values are integrated into Islamic educational philosophy, and (2) to what extent such integration contributes to forming a civil society. The main contribution of this study is to offer an integrative conceptual framework that combines Islamic values with the principles of multiculturalism, which can be used as a reference in developing inclusive and contextual Islamic educational policies and practices.
The Analysis of Crowdfunding Implementation as an Alternative Financing for Islamic Microfinance Institution Karimah, Diva Azka; Tamanni, Luqyan; Indra, Indra; Pamuncak, Mohammad Bintang
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.95-107

Abstract

Islamic Microfinance Institutions (IMFIs) play a crucial role in delivering financial services to Micro, Small, and Medium Enterprises (MSMEs), thereby advancing financial inclusion and fostering economic empowerment. Despite their significance, IMFIs frequently encounter major constraints, particularly limited access to capital. In contrast, technological advancements have introduced innovative and efficient financing alternatives, most notably in the form of financial technology (fintech). This study investigates the potential for collaboration between IMFIs and fintech, with a particular emphasis on crowdfunding as a financing mechanism. It seeks to identify the benefits and opportunities, alongside the costs and risks, associated with the implementation of fintech-based crowdfunding as an alternative financing source for IMFIs. Adopting a critical review research paradigm and a mixed-method epistemological approach, the study employs two key methodologies: (1) the development of a typology outlining the benefits, opportunities, costs, and risks of collaboration; and (2) the application of the Analytic Network Process (ANP), using the typology as the foundation for model construction. Findings indicate that experts generally perceive the benefits and opportunities of such collaboration to outweigh the associated costs and risks. Notable advantages include enhanced access to capital and the cultivation of a more robust investment culture within IMFIs. On the other hand, key concerns include infrastructural limitations and the potential for capital loss. To mitigate these risks and maximize collaborative benefits, the study highlights the importance of strengthening institutional management across both IMFIs and fintech platforms.
IFRS Based Zakat Reporting: Adoption Rational Western Method Into Institutional Accountability Pamuncak, Mohammad Bintang; Possumah, Bayu Taufiq; Abdul Halim, Zairihan
IKONOMIKA Vol 3, No 1 (2018)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v3i1.2512

Abstract

ABSTRACTThis study aims to evaluate the characteristics of zakat institution and proposes the adoption of International Financial Reporting Standard (IFRS) since it has developed and provides various product i.e zakat for productive purpose. This is important, considering that one of the measurement of accountability and transparency of an institution is providing brief financial report towards its beneficaries. Thereby, this study found that practically zakat institution is simillar to the SMEs, and there are 11 strandard of IFRS for SMEs that could be applicable to zakat institutionto achieve accountability and transparency. However, this study is preliminary study that proposes a conceptual frameworkwhich limited to the sharia compliance of IFRS that could be applicable to zakat Institution. Keywords: IFRS for SMEs, SMEs Criteria, Zakat InstitutionJEL Classification:
Convenient or Marketing matters? Unveiling the Determinants of Purchasing Decisions in Tokopedia E-Commerce Sufyan, Izeldin Khalid; Pamuncak, Mohammad Bintang
Journal of Digital Marketing and Halal Industry Vol. 5 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2023.5.2.18247

Abstract

This paper investigates the determinants of purchasing decision of Tokopedia e-commerce consumers with Gen-Z as a sample. This paper refers to Technology Acceptance Model (TAM) as theoretical framework, where the indicators use in this study combines both  convenient matter in purchasing at e-commerce such as Artificial Intelligence (AI) and marketing matters from both digital and non-digital marketing i.e., Islamic Marketing Ethics (IME). This paper employs Structural Equation Model-Pooled Least Square (SEM-PLS). The results show that AI and Digital Marketing (DM) have positive and significant relationship to influence consumers’ decision to purchase in Tokopedia. Meanwhile, IME has positive but non-significant relationship with purchase decision. This paper argues that this is due to the respondents’ knowledge of Sharia compliance in e-commerce transaction and lack of IME indicators socialization by Tokopedia, where Tokopedia already implement some indicators of IME in their feature such as Halal Corner. The result expects to contribute to development of theoretical and practical implication, particularly on Marketing matters both digital and Islamic marketing ethics.
Pengaruh Literasi, Religuisitas dan Pendapatan Terhadap Kepatuhan Muzakki dalam Membayar Zakat Pertanian di Daerah Bogor: BAZNAS KAB.BOGOR Olivia Widyasari Irsanti; Mohammad Bintang Pamuncak
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.3310

Abstract

The National Amil Zakat Agency proposed the establishment of the Mustahik Economic Empowerment Agency as a solution. This organization is tasked with improving the quality of life of the beneficiaries through its programs. The purpose of this study is to examine the impact of literacy, religiosity, and income on agricultural zakat compliance in Bogor Regency. Study utilizes quantitative data from survey conducted on all Muslims who meet zakat nisab in Bogor City. A purposive sampling technique was used in selecting the research sample of 110 respondents. After the questionnaire has been validated, the data was collected and then analyzed using SMART PLS method. The analysis proves that literacy (X1), religious level (X2), and income (X3) have a significant effect on compliance (Y) of muzakki in paying agricultural zakat.