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All Journal El Dinar JABE (Journal of Accounting and Business Education) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Almana : Jurnal Manajemen dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE El-Aswaq MASALIQ: Jurnal Pendidikan dan Sains E-JRM Maliki Islamic Economics Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Hukum dan Pembangunan International Journal of Islamic Economics (IJIE) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) JPS (Jurnal Perbankan Syariah) Academia Open
Harun Alrasyid
Department Of Islamic Banking, Faculty Of Economics And Business, University Of Islam Malang, Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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FROM CYBER DISRUPTION TO DIGITAL TRUST: THE MEDIATING ROLE OF RELIGIOSITY IN ISLAMIC BANKING Alrasyid, Harun; Nurrizkiana, Dinda Dwi
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 14, No 1 (2026): 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.v14i1.36821

Abstract

The present study investigates the interplay among trust, perceived security, risk management, and reputation in the context of a cyber-incident in Islamic banking services with religiosity as a mediator. The respondents consisted of 247 Indonesian customers of Islamic banks. PLS-SEM was used to analyze the collected data. The results revealed that religiosity strongly increases the level of trust and mediates the impact of perceived security and reputation. Meanwhile, risk management impacts trust directly. Reputation did not affect the target construct directly, yet had a highly mediated impact on trust through religiosity, suggesting that in a crisis situation, institutional credibility is mainly evaluated through the religious perspective. The present results indicates that the restoration of digital trust in post cyber-incident should be based not only on technical aspects (effective security and risk management) but also on value-based aspects according to the Shariah law. Islamic banks should focus their efforts on communicating cybersecurity measures and practices as part of their ethical responsibility, emphasize accountability and the protection of stakeholders' rights, and work together with religious institutions to build up their credibility. This study contributes to Commitment–Trust Theory, as it reveals that religiosity can be considered an evaluation process in translating institutional practices into trust.
The Role of Tax Socialization in Mediating Digital Literacy and Taxpayer Trust on Coretax Acceptance Sa`ida, Elfa Nur; Susyanti, Jeni; Alrasyid, Harun
Almana : Jurnal Manajemen dan Bisnis Vol. 10 No. 1 (2026): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v10i1.2999

Abstract

The coretax system in Indonesia represents a significant change in tax administration, and user acceptance in a mandatory setting is a determinant of its success. This study aims to examine the influence of digital literacy and trust in tax authorities on Coretax system acceptance, with tax socialization effectiveness as a mediating variable. Using a quantitative causal-explanatory design, survey data from 150 individual taxpayers at KPP Pratama Malang Utara were analyzed via PLS-SEM. The findings indicate that digital literacy and trust in tax authorities do not affect coretax system acceptance. Nonetheless, both variables significantly influence tax socialization effectiveness. The most important factor that drives acceptance is tax socialization effectiveness, which enhances the relationship between taxpayer features and system adoption. The conclusion shows that in a mandatory digital environment, skills and trust alone are insufficient. Both have to be activated through the right socialization strategies for a successful implementation into the system.
Determinants of Intention to Choose Islamic Banks: Trust, Reputation, Literacy, and Religiosity Febriyani, Nurlatifa; Alrasyid, Harun; Rizal, Mohammad
JPS (Jurnal Perbankan Syariah) Vol 7 No 1 (2026): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v7i1.2881

Abstract

Purpose: This research investigates how trust, institutional reputation, and Islamic financial literacy shape behavioral intentions to select Islamic banking services among the Sumenep community, while also examining the moderating role of religiosity. Method: The study adopts a quantitative explanatory design and applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) for empirical analysis. Data were collected from 276 respondents selected through purposive sampling. Findings: The results demonstrate that trust, reputation, and Islamic financial literacy significantly affect individuals’ intentions to choose Islamic banks. In addition, religiosity functions as a moderating factor that diminishes the influence of reputation on behavioral intention. Implications: From a theoretical perspective, this study contributes to the extension of the Theory of Planned Behavior in the context of Islamic financial decision-making by positioning religiosity as a contextual influence rather than a direct moderator within the core TPB constructs. From a practical standpoint, the findings highlight the importance of building public trust, strengthening the credibility of Islamic banking institutions, and enhancing Islamic financial literacy to encourage greater adoption of Islamic banking services.
Customer Loyalty in Islamic Digital Banking: Trust as Mediator of Risk, Security, and Reputation Alrasyid, Harun; Khalikussabir, Khalikussabir; Masrukhin, Nuur Halimatus Sa’diyah
Jurnal Internasional Ekonomi Islam Vol 8 No 01 (2026): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v8i01.13046

Abstract

Objective: This research aims to examine the effects of risk management, security, and reputation on customer loyalty in Islamic digital banking, with trust acting as a mediating variable.  Method: This research uses a quantitative explanatory approach based on cross-sectional survey data collected from 252 Indonesian users of Islamic digital banking services, selected through purposive sampling of active users and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), with acknowledged limitations regarding generalisability.  Result: The findings show that risk management and security have significant positive effects on customer loyalty, both directly and indirectly through trust. Reputation does not have a direct effect on customer loyalty; however, its influence becomes significant when fully mediated by trust, indicating total mediation. Trust is identified as the most influential factor in strengthening customer loyalty. Implication: This suggests that Islamic digital banks should prioritize strengthening risk management and security systems to enhance customer trust, as institutional protection mechanisms contribute to sustainable customer loyalty only when internalized as trust Originality or Novelty: This study provides a comprehensive mediation framework by integrating risk management, security, and reputation simultaneously in explaining customer loyalty through trust within the context of Islamic digital banking in an emerging market.
Readiness for the Implementation of Building Information Modeling (BIM) in Controlling Construction Costs for Public Works Projects During a Crisis in Timor-Leste Lay, Denilson Pereira; Alrasyid, Harun; Nurhidayah, Nurhidayah
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14086

Abstract

This study examines the readiness for implementing Building Information Modeling (BIM) in controlling construction costs for public works projects during a crisis in Timor-Leste. General Background: Public construction projects are complex and frequently face cost overruns and delays, particularly under crisis conditions such as economic instability and supply chain disruptions. Specific Background: BIM, particularly 5D BIM, offers integrated digital solutions for improving cost estimation, information transparency, and project coordination. Knowledge Gap: Limited research addresses BIM implementation readiness by considering structural, technical, and institutional dimensions simultaneously, especially in developing countries during crises. Aims: This study aims to analyze BIM implementation readiness, identify key challenges, and examine its role in construction cost control during crisis situations. Results: Findings indicate that BIM readiness remains at an early stage, characterized by low stakeholder understanding, limited human resources, inadequate infrastructure, and lack of policy support, while project practices are still dominated by fragmented and conventional systems. Novelty: The study introduces a systemic readiness perspective integrating structural, technical, and institutional factors within a crisis context. Implications: The results highlight the need for a comprehensive approach involving human resource development, digital infrastructure strengthening, and regulatory support to facilitate BIM adoption and improve cost control responsiveness in public construction projects. Highlights: Early-stage adoption is marked by limited expertise, infrastructure constraints, and minimal institutional backing. Project management practices remain fragmented with reliance on manual and non-integrated systems. Systemic alignment of structural, technical, and regulatory elements is required for digital transition. Keywords: Building Information Modeling (BIM), Cost Control, Public Construction Projects
Pengertian "Keuangan Negara" Alrasyid, Harun
Jurnal Hukum & Pembangunan Vol. 25, No. 2
Publisher : UI Scholars Hub

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Abstract

Abstract
Co-Authors Ahsani Taqwiem Akmalia, Shalyza Nur Anisa, May Nur Annisa Mutmainah Arista Fauzi Kartika Sari Arsyianto, Muhammad Tody Asniza Afhami Asyadi, Erda Dwi Ananda Bastomi, Mohamad Bayu Kurnia Rizki Dewi Hurwardani Dinda Dewi Anggraeni Dita Roosemella Paramadina Durotin Masruroh Dwiyani Sudaryanti Erfan Efendi Farizka Ananda Safitri Febriansyah, Aldhi Febriyani, Nurlatifa Indrayanti, Rr Nugraheni Putri Irawati, Khusnul Jeni Susyanti Khalikussabir, Khalikussabir Khofifah Khofifah Khofifah Khofifah Laila Wardani, Navilah Lay, Denilson Pereira Maslichah, Maslichah Masrukhin, Nuur Halimatus Sa’diyah Mohammad Rizal, Mohammad Nanda Dian Rahmadani Navilah Laila Wardani Nissa, Uswatul Tirania Choirul Nur Diana Nur Diana Nur Diana Nurhajati Nurhidayah Nurhidayah Nurhidayah Nurrizkiana, Dinda Dwi Pinky Anjeli Pradnawati, Eriza Rabbani, Mustafa Raza Rafika Nur Laili Rafika Tri Cahya Rahmawati Rahmawati Ramlianto, Ramlianto Ridwan, Siti Rahmania Sabariah Sabariah Sa`ida, Elfa Nur Sa’diah, Mufidatul Wahyuningtyas, Nanik