Heri Sudarsono
Department Of Economics, Faculty Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Do perceived zakat institutions and government support affect entrepreneurs' intention to pay zakat? Heri Sudarsono; Indri Supriani; Andika Ridha Ayu Perdana
Review of Islamic Social Finance and Entrepreneurship Volume 1 Issue 2, 2022
Publisher : Center for Islamic Economics and Development Studies [P3EI]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RISFE.vol1.iss2.art1

Abstract

Purpose – This study aims to determine the effect of attitudes, subjective norms, institutional zakat systems, and government support in influencing the interest of entrepreneurs in paying zakat. Methodology – There are 140 respondents in this research from 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. Finding – The findings reveal that attitudes, subjective norms, and perceived zakat institutions affect entrepreneurs' interest in paying zakat. Meanwhile, perceived government support does not affect entrepreneurs to pay zakat.Implications – Zakat institutions need to regularly involve Muslim entrepreneur organizations in zakat management programs so that perceptions about zakat institutions and the role of government in improving zakat management can increase the motivation of entrepreneurs to pay zakat.Originality – There has been no previous research including perceived zakat institutions and perceived government support as variables influencing entrepreneurs' intention to pay zakat in Indonesia.
Understanding muzaki adoption of digital zakat payments in Indonesia Emiroh Arsyina Ahimsa; Heri Sudarsono; Muhammad Abdul Ghoni; Muchammad Taufiq Affandi
Review of Islamic Social Finance and Entrepreneurship Volume 2 Issue 2, 2023
Publisher : Center for Islamic Economics and Development Studies [P3EI]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RISFE.vol2.iss2.art7

Abstract

Purpose – This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, zakat literacy, and facility conditions on the intention of muzaki to pay zakat using a digital platform.Methodology – Primary data was collected through an online survey involving 144 Jawa. Muzaki has used various online channels to pay zakat and analyzed it using structural equation modeling as the empirical approach. This study used the extended unified theory of acceptance and use of technology (UTAUT) as the theoretical framework. The data analysis technique used in this study is partial least square (PLS) analysis.Findings – The findings indicate that performance expectancy, effort expectancy, social influence, and zakat literacy have a positive influence on the intention of Muslims to pay zakat through online platforms. Meanwhile, the intention to pay zakat and facility conditions have a positive influence on the use of online platforms to pay zakat.Implications – Zakat institutions need to improve digital facilities to make it easier for muzaki to pay zakatOriginality – The object of this research focuses on Muslim communities on the island of Java who have fulfilled the requirements as muzaki.
Antecedents of Muslim Students’ Adoption of Mobile Banking: An Extended TAM and UTAUT Approach Heri Sudarsono; Lak lak Nazhat El Hasanah; Jannahar Saddam Ash Shidiqie; Indri Supriani
Jurnal Organisasi dan Manajemen Vol. 20 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v20i1.7514.2024

Abstract

Purpose – This study aims to determine the factors that affect the intention of Muslim students to adopt mobile banking (m-banking) services at Islamic banks. Methodology – This study included a sample of 336 Muslim students employed by Islamic banks as respondents. The model incorporates 11 constructs: perceived risk (PR), perceived trust (PT), habit (HA), compatibility (CO), perceived usefulness (PU), perceived ease of use (PEU), effort expectancy (EE), performance expectancy (PE), facilitating conditions (FC), social influence (SI), and intention to adopt m-banking (IN). It is a combination of the unified theory of acceptance and use of technology (UTAUT) and the technology acceptance model (TAM). Findings – Muslim students’ intention to adopt mobile banking was positively influenced by perceived usefulness, performance expectancy, and facilitating conditions. Nevertheless, the intention of Muslim students to adopt mobile banking remains unaffected by factors such as perceived ease of use, effort expectancy, or social influence. Perceived ease of use and perceived trust affect perceived usefulness, while perceived risk, perceived risk, habit, and compatibility affect perceived ease of use. Originality – This study employs the TAM-UTAUT model, which consists of 11 components, to determine the intention of Muslim students towards using mobile banking.
Minat Pelajar Muslim Menggunakan Mobile Banking Syobri Tri Rahmansyah; Heri Sudarsono; Sarastri Mumpuni Ruchba; Indah Susantun
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9052

Abstract

The purpose of this research is to analyze the intention of a Muslim student in using mobile banking using the Unifield Theory of Acceptance and Use of Technology 2 (UTAUT2) model approach. This research was conducted in August - September 2022 and the data source for this research was obtained using a survey method with a questionnaire distributed via broadcast to social media. This study uses a quantitative data processing method using SEM PLS (Partial Least Square) analysis with the statistical tool SmartPLS 3.3. The respondents in this study were students on the island of Java who had used mobile banking for at least 1 year. the variables used in this study are Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), Hedonic Motivation (HM), Facilitating Conditions (FC), Religiosity (RE), Habit (HB), Behavior Intention ( BI), Use behavior (UB). The results of this study indicate that HB, HM, and RE, have a significant influence on the intention to use mobile banking BI. While EE, FC, PE, and SI are not accepted and have no significant effect on the intention to use mobile banking BI, so that the HB, and intention using BI, has a significant effect on using mobile banking UB while FC is not accepted and has no significant effect on using mobile banking
Financial Risk Determinants in Islamic Rural Banks: Static and Dynamic Models Heri Sudarsono; Mohammad Hendrie Anto; Andika Perdana
Jurnal Ekonomi Pembangunan Vol. 22 No. 01 (2024): Jurnal Ekonomi Pembangunan
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v22i01.33404

Abstract

This study aims to determine the effect of financial performance on the financial risk of the Islamic Rural Bank (IRB) in Indonesia. The data period used from 2012 to 2019 on 65 IRBs using static and dynamic panels. The static panel test uses the common, fixed, and random effects, while the static panel uses the SYS-GMM test. The test results of 8 models on the static panel show that the best model is to use the random effect. The dynamic panel test shows the results of the AB test, Sargan test, PLS test, and FE test; it can be seen that the equation model has a consistent estimator. The data processing results show that the activities of the IRB, profitability, and economic growth have a negative relationship to the financial risk of the IRB. Then, the efficiency level of the IRB and inflation did not affect its financial risk. Finally, the policy implications of IRB management should adopt a cautious approach to financial risk management by recognising the inherent dangers in funding and financing policies.