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Community Acceptance of Digital ZIS Payment Technology: Evidence from BAZNAS Tangerang Selatan City Deni Nuryadin; Indupurnahayu Indupurnahayu; Didin Hafidhuddin; Irfan Syauqi Beik
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.4000

Abstract

The acceptance of digital zakat technology is important to be researched, especially on the factors that affect the intention of users of online zakat applications which ultimately leads to the decision to use the application. This study examines factors influencing the intention and decision of muzakki to adopt digital zakat platforms at BAZNAS South Tangerang City. By using the Unified Theory Acceptance and Use of Technology (UTAUT) model with four variables, including performance expectation, effort expectation, social influence and facilitating conditions as well as expanding the model by adding variables such as hedonic motivation, price value, habit, perceived risk, and zakat knowledge. Using a sample of 198 respondents from BAZNAS South Tangerang City, the data that has been collected is analyzed using the Structural Equation Modelling (SEM) method. The results of the analysis found that the variables of the UTAUT model were not a significant factor that affected the intention of the muzakki to decide to use the online zakat application. Meanwhile, the variables of the expansion of the model are a significant factor that affects the intention and decision of muzakki to use online zakat.   Keywords: UTAUT, SEM, BAZNAS, sharia fintech
The Relevance of Prophetic Leadership, Santri Organizational Culture and Basic Leadership Training to the Performance and Organizational Discipline of Al-Umm Aswaja Islamic Boarding School Students Mohamad Abdi Baha; Indupurnahayu Indupurnahayu; Popy Novita Pasaribu
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5917

Abstract

The purpose of this study is to analyze the relevance of prophetic leadership, student organizational culture and basic leadership training as well as its influence on the performance and discipline of the management of student organizations at Al-Umm ASWAJA Islamic Boarding School. The research method used was a quantitative research method with 53 respondents through a questionnaire using a google form and analyzed using SPSS number processing software version 27. The results of the research based on SPSS analysis showed that Prophetic Leadership and Organizational Culture had no significant effect on performance. Prophetic Leadership and Basic Leadership Training have a non-significant effect on Discipline, while Basic Leadership Training has a significant effect on performance and organizational culture has a significant effect on discipline. Simultaneously, prophetic leadership, organizational culture and basic training have a significant influence on the performance and discipline of the management of the student organization at the Al-Umm ASWAJA Islamic Boarding School.
ENHANCEMENT OF THE CAPACITY OF MSMEs IN CURUG TOURISM VILLAGE, BOGOR REGENCY, THROUGH ACCURATE FINANCIAL BOOKKEEPING Indupurnahayu, Indupurnahayu; Puryati, Dwi; Sparta, Sparta
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3203

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth, particularly at the local level. However, many MSMEs still face challenges in systematic financial management and recording, which makes it difficult to measure business performance and make informed decisions. This community service activity was conducted in Curug Tourism Village, Bogor Regency, with the aim of improving MSME capacity through training in accurate financial bookkeeping. The training employed an educational and participatory approach, covering five main topics: cash control, simple bookkeeping, calculating the cost of goods manufactured (COGS), introduction to taxation, and digital marketing. Evaluation results using pre- and post-test questionnaires showed a significant increase in participants' understanding. One of the largest improvements was seen in the ability to record transactions independently, from an average score of 2.1 to 3.9. These findings demonstrate that hands-on training can significantly strengthen financial literacy and business management skills among MSMEs.
The Thirty Years of Indonesian Sharia Banking: Potential, Prospects and Challenges in the Era of Technological Disruption Indupurnahayu, Indupurnahayu; Amri, Yusuf; Prastowo, Bramastyo Bontas; Devi, Abrista
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.2676

Abstract

In the contemporary Indonesian economy, banks serve as fundamental financial institutions that play a pivotal role in shaping economic activity, influencing income distribution, and maintaining price stability. The introduction of sharia banking in 1992 was largely driven by concerns within the Muslim community regarding the permissibility of interest (riba) under Islamic law. As a result, sharia banking emerged as an alternative financial system that aligns with Islamic principles, offering interest-free banking solutions. This study provides a comprehensive descriptive analysis of Indonesia's regulatory and legal preparedness in supporting the growth and sustainability of sharia banking institutions over the past three decades. It examines key factors such as economic potential, the availability of skilled human resources, and disparities in asset accumulation between conventional and sharia banks. Additionally, this research assesses the significant developments in the sharia banking sector over the past five years, highlighting key achievements, policy advancements, and institutional reforms aimed at enhancing financial inclusion and competitiveness. Furthermore, the study explores the prospects and challenges of sharia banking in the era of technological disruption. The rapid evolution of digital financial services, fintech integration, and regulatory advancements have created both opportunities and obstacles for the sector. While technology facilitates greater accessibility and operational efficiency, it also poses challenges related to cybersecurity, regulatory adaptation, and market competition. By analyzing these dynamics, this research aims to provide valuable insights into the future trajectory of sharia banking in Indonesia and its potential contributions to a more inclusive and resilient financial system.   Keywords: Sharia banking, Islamic finance, regulatory framework, economic potential, technological disruption
Pengaruh Reputasi Kap Dan Profitabilitas Terhadap Audit Delay Arsalan, Aufa Nizar; ., Indupurnahayu; Nur Rizqi, Muhammad
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of the Accountant Public Firm reputation on Audit Delay, influence profitabilityis reflected in ROA on Audit Delay, as wellas the influence of the Accountant Public Firm reputation and profitability is reflected in ROA on Audit Delay. This research uses descriptive quantitative research consisting of 15 banking companies from 42 populations listed on the IDXin 2021-2023 which were selected based on the Purposive Sampling method. Data used in the form of the Audited Financial Statements. The analytical method usedis Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis. Data processing was performed using the software program Statistical Product and Service Solution (SPSS). These results indicate that the Variable of Accountant Public Firm reputation and Variable of Profitability reflected in returnon assets have negative influence on Audit Delay. Hypothesis test results simultaneously concluded that two independent variables jointly have negative influence on Audit Delay.
The Effect of Communication, Fund Disbursement, and Competence on Trust, Attitudes, and Behavioral Intentions towards ZIS Institutions Nuryadin, Deni; Indupurnahayu; Hafidhuddin, Didin; Beik, Irfan Syauqi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4833

Abstract

Zakat, Infaq, and Alms (ZIS) Management Institutions rely heavily on public trust to ensure sustainable long-term support. Despite its importance, the existing literature still lacks an integrated model linking organizational operational performance with stakeholder behavioral outcomes. This study aims to assess how institutional practices, including communication, perceived competency, and disbursement, influence trust and subsequently affect stakeholder attitudes and behavioral intentions toward ZIS institutions. This study uses a quantitative approach with a causal-descriptive design. Data were collected through a survey of ZIS Institution stakeholders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that trust is a central factor that significantly shapes stakeholders’ attitudes and behavioral intentions. Specifically, perceived competence is the strongest and most significant predictor of trust. In contrast, the fund disbursement variable was found to be insignificant in building trust. Trust has significant predictive power in shaping attitudes, but its influence on behavioral intentions is moderate. The main contribution of this study is to provide empirical evidence that ZIS institutions’ efforts should focus on improving managerial competence and professionalism, not just on the fund distribution process, as a strategic key to increasing public trust.
Co-Authors ., Masyhudzulhak Abrista Devi Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Amri, Yusuf Anand, Syakira Rezky Ari Purwanti Arsalan, Aufa Nizar Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Puryati, Dwi Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mohamad Abdi Baha Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nur Rizqi, Muhammad Nurhayati, Immas Nury Effendi Nuryadin, Deni Popy Novita Pasaribu Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza