Garuda - Garba Rujukan Digital

ZAKAT, INFAQ AND SHADAQAH (ZIS) DIGITALIZATION: A CASE STUDY USING TECHNOLOGY ORGANIZATION ENVIRONMENT FRAMEWORK Frank Aligarh; Falikhatun Falikhatun; Arif Nugroho
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.18916

Technological disruption has changed the process of collecting zakat, infaq, and shodaqoh (ZIS). These changes can pose both threats and opportunities for ZIS institutions. This study aims to describe the acceptability of ZIS institutional technology from a Technology-Organization-Environment (TOE) perspective. This research is qualitative research with a case study approach. This study uses a data collection method consisting of observation, in-depth interviews, and documentation. Using in-person interviews and via cell phone. The subject of this research is the head of the ZIS institution. The results of the study state that all ZIS institutions have made technological innovations in collecting zakat, infaq, and shodaqoh. The existence of limited human resources and organizations' low acceptance of digital platforms are obstacles to not maximizing digital platforms' use. Strong encouragement from muzakki, government, and digital platform-based ZIS institutions has inspired them to develop technological innovations that suit their needs. This research contributes practically to ZIS institutions that the map of muzakki and donors has begun to change so that technological readiness is the key to the sustainability of ZIS institutions.

Why do Indonesian Muslims Donate through Crowdfunding Platforms? An Integration of UTAUT, Transparency, and Trust Hamidah, Novita Nur; Aligarh, Frank; Setiawan, Ade; Usnan, Usnan; Hilmi, Faqih
International Journal of Islamic Economics and Finance (IJIEF) Vol 7, No 2 (2024): IJIEF Vol 7 (2), July 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v7i2.22556

Indonesia's recognition as the most charitable country in the world makes research on donations through crowdfunding platforms an intriguing subject for study. The objective of this study is to analyze the impact of technology and institutions factors on people's intentions to donate through the crowdfunding platform. This study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) with a sample size of 155 questionnaires. The results indicate that components of Unified Theory of Acceptance and Use of Technology (UTAUT) (performance expectancy, effort expectancy, facilitating conditions, and social influence) and institutional factors (trust and transparency) have a significant positive influence on people's intentions to donate through the platform kitabisa.com. These findings imply the importance of developing new technologies for philanthropic organizations and increasing public intention to donate, especially through donation crowdfunding. This research also contributes theoretically to the development of the UTAUT model by integrating trust and transparency.

The Performance of Islamic Stocks and Conventional Stocks During the COVID-19 Shock: Evidence from Indonesian Stock Market Mohamad Rahmawan Arifin; Ahmad Syahrul Fauzi; Sri Runtiningsih; Frank Aligarh; Arif Nugroho
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2340

This study aims to analyze the performance of Islamic stocks and conventional stocks in Indonesia during the crisis period due to the COVID-19 pandemic. Islamic stocks and conventional stocks are divided based on sharia compliance qualifications by each stock. The sample used in this study is nine sharia stocks taken from the Jakarta Islamic Index (JII) and nine conventional stocks taken based on nine non-shariah compliance stocks included in the IDX30 Index during 31 August 2020 to 31 July. 2022. The analytical method used in this study is Ordinary Least Square (OLS) using panel data, then this study also uses an interaction variable between the three COVID-19 indicators and the sharia compliance variable which represents company compliance with Islamic principles. The estimation results show that daily confirmed cases of COVID-19 and stringency index have a significant negative effect on stock returns in Indonesia, while daily confirmed deaths due to COVID-19 has no effect on stock returns. Furthermore, the results of the interaction between the COVID-19 indicator measures and the sharia compliance variable show that Islamic stocks show greater performance in crises during the COVID-19 pandemic.

Factors Influencing Financial Performance And Sustainability Of SMES: Evidence From Indonesia Kusumastuti, Hesti; Aligarh, Frank
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.721

This study examines the impact of digital transformation, government support, human resource capacity, and innovation on the financial performance and sustainability of SMEs in the Soloraya region. The research method used is quantitative, with data collected through surveys using both Google Forms and paper questionnaires. A total of 137 respondents were analyzed using SEM-PLS in this study. The results indicate that digital transformation, human resource capacity, and innovation have a positive impact on financial performance. Additionally, government support, human resource capacity, innovation, and financial performance positively affect the sustainability of SMEs. However, digital transformation does not influence the sustainability of SMEs, and government support does not affect financial performance. These findings provide important insights for business practitioners and other stakeholders to enhance the performance and sustainability of SMEs in Indonesia.

Struktur Kepemilikan, Komisaris Independen, Ukuran Perusahaan, dan Financial Distress Pada Perusahaan Manufaktur di Indonesia Nimas Kurniawati; Frank Aligarh
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 1, No 02 (2021): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v1i02.4325

The objective of this study is to examine empirically the influence of institusional ownership, manajerial ownership, the proportion of independent commissioners, the amount of the board of directors, firm size, liquidity, and leverage on the financial distress. this research analyzed manufacturing companies listed on the Indonesia Stock Exchange for the periode 2017-2019. The data used secondary data from the company’s annual financial statements. The population in this study is all of the manufacturing companies listed on the Indonesia Stock Exchange. The research sample used purposive sampling technique. The final sample was obtained as many as 41 companies. The analysis technique used is logistic regression The result of the study reveals that Institusional ownership, the amount of the board of directors, liquidity, has a negative effect on financial distress, and leverage has a positive effect on financial distress. mean while, manajerial ownership, the proportion of independent commissioners, firm size did not effect on financial distress

Pengaruh Koneksi Politik, Kepemilikan Keluarga, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Hikmah Restu Pratiwi; Frank Aligarh
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 1, No 1 (2021): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v1i1.4105

Penelitian ini bertujuan untuk menguji pengaruh koneksi politik, kepemilikan keluarga, ukuran perusahaaan, dan profitabilitas terhadap nilai perusaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Penelitian ini menggunakan data sekunder dengan teknik pengambilan sampel yaitu purposive sampling. Sampel yang bisa digunakan sebanyak 34 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh positif dan terhadap nilai perusahaan. Sedangkan kepemilikan keluarga, ukuran perusahaan, dan profitabilitas tidak berpengaruh terhadap nilai perusahaan. Penelitian ini memberikan kontribusi secara teoritis yaitu dan kontribusi secara praktis kepada investor bahwa analisa mendalam terkait dengan hubungan koneksi perusahaan dengan pemerintah akan memberikan perspektif alternatif dalam menganalisa nilai perusahaan.Kata Kunci: koneksi politik; kepemilikan keluarga; profitabilitas; nilai perusahaan.

Why do Indonesian Muslims Donate through Crowdfunding Platforms? An Integration of UTAUT, Transparency, and Trust Hamidah, Novita Nur; Aligarh, Frank; Setiawan, Ade; Usnan, Usnan; Hilmi, Faqih
International Journal of Islamic Economics and Finance (IJIEF) Vol. 7 No. 2 (2024): IJIEF Vol 7 (2), July 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v7i2.22556

Indonesia's recognition as the most charitable country in the world makes research on donations through crowdfunding platforms an intriguing subject for study. The objective of this study is to analyze the impact of technology and institutions factors on people's intentions to donate through the crowdfunding platform. This study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) with a sample size of 155 questionnaires. The results indicate that components of Unified Theory of Acceptance and Use of Technology (UTAUT) (performance expectancy, effort expectancy, facilitating conditions, and social influence) and institutional factors (trust and transparency) have a significant positive influence on people's intentions to donate through the platform kitabisa.com. These findings imply the importance of developing new technologies for philanthropic organizations and increasing public intention to donate, especially through donation crowdfunding. This research also contributes theoretically to the development of the UTAUT model by integrating trust and transparency.

DOES FINANCIAL DISCLOSURE INFLUENCE ISLAMIC DONATION-BASED CROWDFUNDING? THE MEDIATING ROLES OF TRUST AND REPUTATION Amini, Azizah Khairina; Aligarh, Frank; Setiawan, Ade; Usnan, Usnan; Andraeny, Dita; Rachmawati, Dhina Pratiwi
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.27448

This study explores the impact of financial disclosure on the public's intention to donate through Islamic donation-based crowdfunding, with trust and reputation as mediating variables. This quantitative study used convenience sampling to collect data from 253 respondents using a Google Forms questionnaire. The data were analyzed using SEM-PLS. The results indicate that financial disclosure has a positive and significant relationship with trust, reputation, and donation intention. Trust and reputation positively and significantly influence the intention to donate through crowdfunding platforms. Additionally, trust and reputation partially mediate the relationship between financial disclosure and donation intention on crowdfunding platforms. In conclusion, effective financial disclosure by a crowdfunding platform directly enhances public trust and the platform’s reputation. This study is expected to increase public awareness and assist crowdfunding platforms in developing policies and strategies to meet public expectations.

Factors Influencing Financial Performance And Sustainability Of SMES: Evidence From Indonesia Kusumastuti, Hesti; Aligarh, Frank
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.721

This study examines the impact of digital transformation, government support, human resource capacity, and innovation on the financial performance and sustainability of SMEs in the Soloraya region. The research method used is quantitative, with data collected through surveys using both Google Forms and paper questionnaires. A total of 137 respondents were analyzed using SEM-PLS in this study. The results indicate that digital transformation, human resource capacity, and innovation have a positive impact on financial performance. Additionally, government support, human resource capacity, innovation, and financial performance positively affect the sustainability of SMEs. However, digital transformation does not influence the sustainability of SMEs, and government support does not affect financial performance. These findings provide important insights for business practitioners and other stakeholders to enhance the performance and sustainability of SMEs in Indonesia.

Revolutionizing MSMEs: The Impact of Mobile Payment Readiness through TOE Framework Aprisca, Devtania Putri; Aligarh, Frank
Innovation, Technology, and Entrepreneurship Journal Vol 1 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/itej.10657

This study seeks to examine the influence of the Technology, Organization, and Environment (TOE) Framework on the adoption of mobile payments and its consequential impact on firm performance. Employing a purposive sampling technique, data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). Questionnaires served as the primary data collection method and were distributed among 202 micro, small, and medium enterprises (MSMEs) in Surakarta City. The results underscore that TOE Framework factors, encompassing relative advantage, compatibility, innovativeness, and competitive pressure, wield a positive and significant influence on the adoption of mobile payments. Nevertheless, mobile payment knowledge and external support were found to have no substantial effect on mobile payment adoption. Notably, the study establishes a positive and significant relationship between mobile payment adoption and firm performance. These findings contribute valuable insights for businesses aiming to leverage mobile payment technologies to enhance overall performance in the contemporary business landscape.

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