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All Journal JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Signifikan : Jurnal Ilmu Ekonomi Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Agro Ekonomi Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Consumer Science Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat Walisongo: Jurnal Penelitian Sosial Keagamaan El-Mashlahah Jurnal Ekonomi dan Bisnis Islam Jurnal Ekonomi & Kebijakan Publik FIKRI : Jurnal Kajian Agama, Sosial dan Budaya Tazkia Islamic Finance and Business Review AFRE Accounting Financial Review Jurnal Manajemen Pembangunan Daerah Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam AFEBI Islamic Finance and Economic Review Banque Syar'i : Jurnal llmiah Perbankan Syariah ILTIZAM Journal of Sharia Economic Research Islaminomics: Journal of Islamic Economics, Business and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Journal of Islamic Monetary Economics and Finance Agro Bali: Agricultural Journal International Journal of Zakat (IJAZ) Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Agro Ekonomi ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Waraqat : Jurnal Ilmu_Ilmu Keislaman Prosperity: Journal of Society and Empowerment Share: Jurnal Ekonomi dan Keuangan Islam Journal Of World Science International Journal of Cyber and IT Service Management (IJCITSM) Islamic Social Finance Jurnal Perpajakan dan Keuangan Publik IIJSE Jurnal Kawistara Amwaluna: Jurnal Ekonomi dan Keuangan Syariah IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Greenation International Journal of Economics and Accounting Al-Infaq : Jurnal Ekonomi Islam Mizan: Journal of Islamic Law Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
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Waqf Literacy: A Systematic Literature Review Nashr Akbar; Salina Kassim; Fahd Mohammed Obad Al-Shaghdari; Irfan Syauqi Beik
AL-MUZARA'AH Vol. 14 No. 1 (2026): AL-MUZARA'AH (January 2026)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.14.1.91-101

Abstract

This paper aims to provide a systematic literature review of waqf literacy. The studies on the waqf literacy were initiated in 2015 and it showed growing trends in 2021 onward. The significant increase of scholars’ awareness toward waqf literacy issue could be triggered by publication of Indonesian waqf literacy index by Indonesian Waqf Board in 2020. There are 66 documents published between 2015 - May 2024 in total. The documents are extracted from the Dimension database and the Scopus database. The analysis found that most of documents discussed the contribution of waqf literacy toward waqf collection. Many empirical studies have proved the positive relationship between waqf literacy and waqf collection (at least at the level of intention). Those papers urge waqf stakeholders to collectively increase the level of waqf literacy. Several studies have attempted to elaborate further strategies that could be adopted by the stakeholders. To conclude, not many scholars have put their attentions toward waqf literacy. Despite of its important, attention to waqf literacy is still minimum compared to other area of waqf, zakat literacy and even to the Islamic financial literacy. More studies are needed. There are several topics in waqf literacy that could be addressed in the future, such as examining the determinants of waqf literacy, perfecting the measurement of waqf literacy index, and offering more ideas on how to increase waqf literacy. 
Enhancing Accountability in Hajj Fund Governance Through Regulatory Impact Analysis and Value Chain Model Achmad Iskandar Zulkarnain; Noer Azam Achsani; Mulya Siregar; Irfan Syauqi Beik
International Journal of Cyber ​​and IT Service Management (IJCITSM) Vol. 5 No. 2 (2025): October
Publisher : International Institute for Advanced Science & Technology (IIAST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/ijcitsm.v5i2.205

Abstract

This study analyzes the effectiveness of Indonesia's Hajj financial management regulations following the establishment of the Hajj Financial Management Agency (BPKH) under Law No. 34 of 2014. With increasing pilgrim demand exceeding available quotas, effective management of accumulated Hajj funds has become critical for ensuring pilgrim welfare and maintaining public trust. The research employs Value Chain Analysis and Regulatory Impact Assessment (RIA) methodologies through expert interviews and questionnaire surveys with key stakeholders. Value Chain Analysis identified nine key activities within BPKH's operations, while RIA evaluated policy impacts through systematic assessment of costs, benefits, and stakeholder perspectives. Findings reveal that BPKH's establishment significantly improved Hajj financial management with 100% expert consensus on enhanced transparency, efficiency, and accountability. However, the policy framework remains suboptimal due to service disparities among pilgrims, suboptimal investment returns, and incomplete institutional coordination. The study concludes that Law No. 34/2014 represents significant advancement in establishing clearer investment parameters and accountability frameworks, though digital transformation challenges persist. The research recommends strengthening investment risk management, expanding virtual account systems, and prioritizing comprehensive digital infrastructure development including IoT integration for operational monitoring, artificial intelligence for investment optimization, and blockchain technology for enhanced security while maintaining Sharia compliance.
State-Owned Islamic Banks Merger Impact on Capital Quality and Market Share of National Islamic Banking Farhan Lauda; Yeti Lis Purnamadewi; Irfan Syauqi Beik
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14433

Abstract

This study aims to analyze the impact of the merger of three state-owned Islamic banks on the capital quality and market share of national Islamic banking and identify the factors influencing them. The research employs a quantitative approach using monthly time series data from 2018 to 2023. Data analysis was conducted using a paired sample t-test, Wilcoxon Sign-Test and Vector Error Correction Model (VECM). The results show significant difference in the market share of national Islamic banking before and after the merger, though there was no significant difference in the average of CAR. VECM analysis reveals that NPF, ROE, BOPO, and FDR influence CAR and market share of Islamic banking in the long term, while FDR has a significant effect on CAR in the short term. The merger significantly affects CAR but not the market share of Islamic banking, whereas controlling shareholders (PSP) decisions significantly impact market share of Islamic banking. JEL Classification: C14, G21, G28 DOI: https://doi.org/10.26905/afr.v7i3.14433
The Influence of Tiktok Content With Model AISAS on Purchase Intention of Muslim Fashion Products (Case Study: In The Special Region of Jakarta Province) Sandi Panlevi; Jono Mintarto Munandar; Irfan Syauqi Beik
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 3 (2025): JABM Vol. 11 No. 3, September 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.3.1051

Abstract

Background: The development of social media, especially TikTok, has led to the birth of the social commerce era that changes digital marketing strategies, including for Muslim fashion products. With its short video and live streaming features, TikTok enables quick interaction between creators, sellers, and consumers. Jakarta as an urban center with Muslim majority becomes a strategic market for this industry. In this context, the AISAS (Attention, Interest, Search, Action, Share) model is used to understand the influence of TikTok content on consumer purchase intention, with an emphasis on the importance of relevant, engaging, and emotional content strategies.Purpose: This study analyzes the influence of TikTok content using the AISAS model on Muslim fashion purchase intentions in Jakarta. As a metropolitan area with urban Muslim consumers, Jakarta residents are highly trend-conscious and enjoy shopping.Design/Methodology/Approach: This quantitative research involved 260 male and female TikTok users aged 18-70, Muslim and have watched live streaming and short video marketing in Jakarta using purposive sampling and analyzed using SEM-PLS and descriptive methods.Finding/Result: TikTok's short video marketing proved more effective than live streaming in attracting consumer attention, interest, and search. The AISAS model is a relevant mediator in explaining purchase intention, while product quality, price, and satisfaction play a major role in driving action and share. Authentic and interactive content from short videos and live streaming builds trust, creates trends, and encourages purchase and loyalty to Muslim fashion products.Conclusion: Companies should integrate short videos marketing and live streaming using the AISAS model, emphasizing experience, attention, and engagement. Personal preferences outweigh brand popularity in influencing purchase decisions.Originality/Value: A comparison of TikTok's two content strategies (short video and live streaming) in one study directly linked to purchase intention provides a unique perspective. The comprehensive integration of the AISAS model in the TikTok social media context is an approach that is still rarely used in video-based digital content marketing research. Focus on Muslim fashion products and a specific location (Jakarta), which provides contextual distinctiveness in seeing how global social media trends interact with local culture and preferences. Keywords: AISAS, social media, fashion muslim, purchase intention, TikTok content
Is There Moral Hazard in Islamic Rural Bank Financing? Oktarina, Adelia; Fahmi, Idqan; Beik, Irfan Syauqi
IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i2.3875

Abstract

The credit market was identical to asymmetric information in it, both conventional and sharia credit markets. One of the forms of this asymmetric information was moral hazard. This study aimed to identify the existence of moral hazard in credit market (financing) by comparing the customer conditions in islamic rural bank and conventional rural bank. This study also intended to identify the factors influencing the moral hazard. The analysis used was logistic regression method. The result showed that islamic rural bank had a bigger potential to experience moral hazard compared to the conventional customers. Generally, the factors which influence the moral hazard such as age, business conditions, amount of financing, length of financing, and type of bank.
APLIKASI MODEL BISNIS MICROBANKING SYARIAH DI INDONESIA Effendi, Jaenal; Baga, Lukman Mohammad; Beik, Irfan Syauqi; Nursyamsiah, Tita
IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i2.2241

Abstract

Microbanking is generally defined as a broad set of financial services to meet the needs of the poor and small enterprises. However, mirobanking that have been well-designed might not have a positive impact on the poorest unless it particularly obtains to reach them through proper business model. On the other hand, Indonesia lists as the largest Moslem community in the world.  Hence, microbanking that are ruled under sharia regulation namely Islamic microbanking hopefully enable to support the development program particularly to the poor and SMEs in Indonesia. Therefore, the study of practices Islamic microbanking business model should be conducted in order to design the strategy of development, particularly on financial inclusion program. This study used qualitative analysis through a process of discussion, focus group discussion (FGD), in-depth interviews and literature review in order to gain information from primary and secondary sources as well as a comparative study of business models of Islamic microfinance in Indonesia.
Determinants of halal policy implementation in Indonesia: an integrative value based approach Sugeng Ribowo; Irfan Syauqi Beik; Immas Nurhayati; Nur Richana
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2922

Abstract

Purpose: This study analyzes the determinants of halal policy implementation in Indonesia within the framework of Islamic economic governance. The study focuses on how administrative, normative, and social factors influence the effectiveness of halal certification as part of national halal ecosystem development and MSME empowerment. Method: The research employs a qualitative evaluative design supported by Dynamic Regulatory Assessment (DRA). Data were collected through in-depth interviews, observation, and document analysis involving BPJPH, MUI, LPH, government institutions, and MSME actors. The analysis integrates George C. Edward III’s policy implementation theory, maqasid al-shariah, and Ibn Khaldun’s social solidarity concept. Findings: The results show that halal policy implementation is determined by six key factors: inter-institutional communication, human resource capacity, bureaucratic structure, implementer disposition, maqasid al-shariah values, and social solidarity among business communities. Communication between institutions is the most dominant factor affecting policy effectiveness. The study also finds that the halal regulatory system in Indonesia is still in a stabilization phase, characterized by uneven implementation, limited auditor capacity, procedural complexity for MSMEs, and varying levels of halal literacy across regions. Implication: This study contributes to Islamic economics and public policy literature by proposing a Value-Based Policy Implementation Model that integrates administrative rationality, spiritual values, and social dynamics. The model provides practical implications for strengthening halal governance through institutional coordination, human resource development, simplification of certification procedures, digital halal system integration, and community-based halal literacy programs.
Zakat Collection Optimization Strategy Through the Role of Digital Technology in West Java Jalaludin Mahali; Irfan Syauqi Beik; Ahmad Juwaini; Qurroh Ayuniyyah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2959

Abstract

Purpose: This study aims to analyze the influence of digital technology, influencers, and amil competence on muzakki decisions in paying zakat through formal zakat institutions. The research integrates the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and trust in zakat institutions to explain behavioral factors affecting zakat payment decisions in the digital era. Method: The study employs a quantitative approach using Structural Equation Modeling (SEM). Data were collected from muzakki in several regions of West Java, including Depok City, Bogor City, Bogor Regency, and Bekasi Regency. The analysis involves evaluating the measurement model, structural model, and hypothesis testing to determine the relationships among variables. Findings: The results indicate that digital technology significantly influences the Technology Acceptance Model, suggesting that perceived usefulness and perceived ease of use encourage muzakki to adopt digital zakat platforms. Influencers significantly affect subjective norms within the Theory of Planned Behavior, demonstrating that social influence through digital media can shape public attitudes toward paying zakat. Additionally, amil competence significantly affects trust in zakat institutions, which subsequently influences muzakki decisions to pay zakat through formal institutions. Implications: These findings highlight the importance of integrating digital transformation, social communication strategies through influencers, and strengthening professional competence of amil in optimizing zakat collection. The study contributes to the development of Islamic social finance literature and provides practical insights for zakat management institutions in designing effective strategies to increase zakat participation.
Strategic Change Management Model in The Islamic Life Insurance Industry Fitri Hartati; Irfan Syauqi Beik; Ujang Sumarwan; Popong Nurhayati
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.846

Abstract

The Islamic life insurance industry in Indonesia has experienced significant growth; however, its market share remains relatively low compared to conventional insurance, indicating the presence of structural gaps and strategic challenges. This study aims to develop a strategic change management model that enhances competitiveness and supports sustainable business transformation in the Islamic life insurance industry. The research employs a mixed qualitative approach by integrating Soft System Methodology (SSM), Analytical Hierarchy Process (AHP), and Interpretative Structural Modeling (ISM) to analyze complex problems, identify key factors, and design a comprehensive change model. The findings reveal that the industry faces multidimensional challenges, including low financial literacy, limited human resource competencies, weak product differentiation, and insufficient digital transformation. Furthermore, external pressures such as regulatory dynamics and increasing competition intensify the need for strategic adaptation. The proposed model emphasizes the integration of internal capabilities and external market dynamics, supported by innovation, digital transformation, and stakeholder collaboration. The study contributes to the literature by offering a holistic and structured framework for managing strategic change in the Islamic life insurance sector. Practically, the model provides guidance for industry players and regulators to improve performance, expand market share, and strengthen the sustainability of Islamic financial institutions in a dynamic business environment.
The Effect of Macroeconomics on the Receipt of Zakat, Infaq, and Shadaqah at BAZNAS Central for 2015-2024 Period Noer Resky Juliarty; Resfa Fitri; Muhammad Nur Faaiz Fathah Achsani; Irfan Syauqi Beik
International Journal of Zakat Vol. 10 (2025): Special Issue 2
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.661

Abstract

In recent years, Indonesia's economy has grown steadily, supported by strong household purchasing power and stable investment. However, this stability was disrupted with the emergence of the COVID-19 pandemic in early 2020. This study aims to analyze the effect of macroeconomic variables on the collection of zakat, infaq, and sadaqah at BAZNAS Central during the 2015–2024 period. The research use secondary quarterly time-series data from 2015 to 2024. The analysis is conducted using descriptive analysis combined with the Autoregressive Distributed Lag (ARDL) method. The results show more clearly that GDP consistently exerts a positive and significant influence on zakat as well as infaq and shadaqah receipts in both the short and long run, confirming the central role of economic growth in strengthening Islamic philanthropic capacity. Meanwhile, the Consumer Price Index (CPI), as a proxy for inflation, and the BI Rate were not proven to significantly affect infaq and shadaqah receipts; however, CPI demonstrates a positive long-run effect on zakat, and the BI Rate shows a negative but weak influence, indicating limited monetary policy transmission to ZIS behavior. The impact of the COVID-19 pandemic was found to be significantly negative for zakat receipts, but relatively insignificant for infaq and shadaqah. Furthermore, digitalization at BAZNAS is shown to significantly increase ZIS collection, underscoring the growing role of technological adoption in expanding accessibility and strengthening fundraising performance. Overall, these findings highlight the need for macroeconomic stability and continuous digital transformation to optimize ZIS mobilization.
Co-Authors A. Faroby Falatehan Aang Gunaepi Abdul Wahid Mongkito Abullah, Brahim Achmad Firdaus Achmad Firdaus Achmad Iskandar Zulkarnain Achsani, Muhammad Nur Faaiz Fathah Ade Nur Rohim Adelia Oktarina Adora Aurahma Adrianna Syariefur Rakhmat Afiatin Dewi Ahmad Juwaini Ahmad Juwaini Ahmad Mukhlis Ahmad Naufal Ahmad Tafsir, Ahmad Akhmad Fauzi Al Aziz, Muhammad Fatih Al Muharram, Muhammad Shiddiq Alla Asmara Aminah, Mimin Amruzi, Fahmi Al Andiani, Kartika Anggara, Muhamad Rafi Aprianti, Winda Nur Arief Rohman Yulianto Arifia Marsila Hayati Ascarya Ascarya Aslam Mei Nur Widigdo Baehaqie, Sofyan Bagus Sartono Bambang Juanda Basri, Samsul Bayu Widokartiko Buchori, Nur S Budi Rahmat Hakim Budi Rahmat Hakim BUNASOR SAMIN Caesar Pratama Deni Nuryadin Deni Nuryadin Dian Fitriarni Sari Didin Hafidhuddin Didin Hafidhuddin MS Dina Wening Ati Dianti Dinia, Yunie Syamsu Eka Octavian Pranata Ekawati Wahyuni Elvina Dian Paramita Emmy Hamidiyah Endar Hasafah Nugrahani ENDRI ENDRI Erliza Noor Eugenia, Syaima Evie Octarina Fahd Mohammed Obad Al-Shaghdari Fahd Mohammed Obad Al-Shaghdari Fahmi Al Amruzi Faqih Udin dan Jono M. Munandar Meivita Amelia Farhan Lauda Fauzi, Siti Ismi Diningty Fithri Tyas Hapsari Fitri Hartati Fitri, Resfa Hamidiyah, Emmy Haq, Daffa Aqomal Hartoyo Hartoyo Hartoyo Hartoyo Hasbi Indra Hendri Tanjung Hendri Wijaya Hendriansyah, Hendriansyah Herianto Herianto Herlin, Herlin Hermanto Siregar Hibatullah, Ilham Hilman Hakiem Hilmiyah, Ulfah Laelatul Huda, Munir Huda, Nurul Husnul Khatimah Husnul Khatimah Husnul Khatimah Huzni Mubarok Ibdalsyah Ibdalsyah Idqan Fahmi Ilham Hibatullah Immas Nurhayati Indah Fresma Sari Indra Indupurnahayu Indupurnahayu Irma Citarayani Ismail Fakhri Isro'iyatul Mubarokah Isro’iyatul Mubarokah Izzatul Mabniyyah Alhasanah JAENAL EFFENDI Jalaludin Al Mahali Jalaludin Mahali Jas, Walneg Sopia Judo Satria Juliarty, Noer Resky Kameswari, Ika Kartika Andiani Khairunnajah Khairunnajah Khalifah Muhamad Ali Laily Dwi Arsyanti Laily Dwi Arsyianti Laily Dwi Arsyianti Linda Karlina Sari Lukman M Baga Lukman M. Baga M. Syamsul Maarif Marimin , Marimin Marimin Masyitha Mutiara Ramadhan Maulida, Sri Maya Asfarina Mimin Aminah Mintarto Munandar, Jono Mohammad Iqbal Irfany Muhamad Abduh Muhamad Adzka Noor Sadaryun Muhamad Zidan Muhammad Fatih Al Aziz Muhammad Firdaus Muhammad Iqbal Mukhamad Najib Mulya Siregar Mutiara Mutiara mutiara mutiara Nafiah Ariyani, Nafiah Nashr Akbar Nashr Akbar Nasrudin Anas Nidaa Nazaahah Kusumawati Nina Triyani Nisa Nurrahmah Noer Resky Juliarty Nunung Nuryartono Nur Laili Ab Ghani Nur Richana Nur Richana Nur S Buchori Nuradi Nuradi Nuradi Nurhayati, Immas Nurrahmah, Nisa Nurul Huda Octarina, Evie Oktarina, Adelia Paramita , Elvina Dian Popong Nurhayati Prasetyo, Ageng Pudji Muljono QOLBI, NURUL Qurroh 'Ayyuniyyah Qurroh Ayuniyyah Qurroh Ayuniyyah Qurroh Ayuniyyah R.R. Tini Anggraeni Rafidah Herawati Rahmat Yanuar Ranti Wiliasih Renaldi, Haris Resfa Fitri Reza Mustafa Ribowo, Sugeng Ries Wulandari, Ries Rifki Ismal Rifki Ismal Rifki Ismal Rina Murniati Rosadi, Dede Salahuddin El Ayyubi Salina Hj. Kassim Salina Kassim Sandi Panlevi Satria, Judo Shobri Shobri Shofiyatul Muthi'ah Siti Ismi Diningty Fauzi Sofyan Baehaqie Solly Aryza Sri Maulida Sri Mulatsih Sri Wulan Fatmawati Sri Wulan Fatmawati Sugeng Ribowo Suhartoyo Suhartoyo Suhendi Syaima Eugenia Syamsiar, Syamsiar Taufik Awaludin Taufik Awaludin, Taufik Tita Nursyamsiah, Tita Titania Aulia Wahyuni Tony Irawan Trisiladi Supriyanto, Trisiladi Trisiliadi Supriyatno Tsabita, Khonsa Ujang Sumarwan Ulil Amri Syafri Walneg Sopia Jas Winarto, Fuad Hawari Winda Nur Aprianti Wisnu Wardhana Wiwiek Rindayanti Yeti Lis Purnamadewi Yudha Heryawan Asnawi Yulianto, Arief Rohman Yusman Syaukat