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All Journal The International Journal of Business Review (The Jobs Review) Review of Islamic Economics and Finance PINISI Discretion Review Finansha: Journal of Sharia Financial Management Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Al-Risalah Jurnal Studi Agama dan Pemikiran Islam
A. Jajang W. Mahri
Universitas Pendidikan Indonesia, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Society Readiness Index using Blockchain Technology in Zakat Payments: Technology Readiness Index Approach A. Jajang W. Mahri; Ripan Hermawan; Ipan Ahmad
Review of Islamic Economics and Finance Vol 6, No 1 (2023): Review of Islamic Economics and Finance : June 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v6i1.58459

Abstract

AbstractPurpose - To find out the index and segmentation of West Java society in their readiness to accept blockchain technology in zakat payments. Design/Methodology/Approach – The testing method used in this research is a quantitative method with a descriptive approach. Data analysis techniques use TRI to find out the magnitude of the technology acceptance readiness index and the categorization formula to determine the segmentation of community groups in their readiness to accept blockchain technology. The sample used was 145 Moslem communities in West Java. Results – The results of the study show that the readiness of the people of West Java to use blockchain technology for zakat payments is at high technology readiness. The attitude of the people of West Java to the acceptance of blockchain technology for zakat payments is in the pioneer group or groups who have a great desire to use blockchain technology for zakat payments, but if the technology does not meet expectations or is difficult to use, it will be easy to abandon and difficult to develop.Research Limitation/ Implication – The research conducted is still limited only to determine the index or level of readiness to accept technology. In addition, public literacy regarding blockchain technology is still lacking, so filling out the questionnaire is based on the respondent's experience in using digital transactions. The results obtained are not fully optimal. For further research, it is necessary to identify what factors influence people's readiness to accept blockchain technology in zakat payments in order to realize a better development of blockchain zakat technology in the future.Originality/Value – This research combines two disciplines, namely technology and Islamic economics to obtain new research findings, besides that, the use of the technology studied is the latest and most up-to-date technology for zakat management.Keywords – Technology Readiness, Blockchain Technology, Technology Acceptance Segmentation, Zakat, West Java.
Islamic Social Reporting Disclosure on Manufacturing Companies in the Jakarta Islamic Index and Bursa Malaysia 2016-2020 A. Jajang W. Mahri; Juliana Juliana; Suci Aprilliani Utami; Widia Astuti
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.61469

Abstract

To gain knowledge and analyze the factors that influence the disclosure of Islamic Social Reporting. And to find out the comparison of the breadth and informativeness of annual reports from manufacturing companies listed on the Jakarta Islamic Index and Bursa Malaysia. This research design uses a causality description technique with a quantitative approach. This study used a purposive sampling technique to determine the sample used in this study. The data analysis technique used in this research is panel data regression analysis technique using an analytical tool in the form of the Eviews version 10. The results show that the level of liquidity, leverage and company age have a positive and significant effect, while the level of profitability and the size of the board of commissioners do not. significant effect on the disclosure of Islamic Social Reporting. Based on each variable, it shows that the Jakarta Islamic Index is superior to the level of disclosure of Islamic Social Reporting, the level of profitability, and the level of leverage. Meanwhile, Bursa Malaysia only excels in terms of liquidity. For the size of the board of commissioners and the age level of the company, both the Jakarta Islamic Index and Bursa Malaysia yield the same results, which have met the standards of their respective provisions. The application of the disclosure of the Islamic Social Reporting Index in the annual reports published by manufacturing companies becomes more extensive, informative and pays attention to sharia compliance as a form of responsibility to Allah SWT and humans. This research is a direct study of the influence of the factors that influence the disclosure of Islamic Social Reporting, as well as comparing the two countries. These results show that the Jakarta Islamic Index is better and informative regarding the content of annual report publications based on the Islamic Social Reporting Index compared to Bursa Malaysia.
IMPLEMENTASI TEORI ISLAMIC WEALTH MANAGEMENT DALAM STUDI KUANTITATIF KEMAMPUAN PENGELOLAAN KEUANGAN SYARIAH GEN-Z A. Jajang W Mahri; Suci Aprilliani Utami; Sofia Velia
Finansha: Journal of Sharia Financial Management Vol 4, No 1 (2023): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v4i1.29054

Abstract

Kemampuan mengelola keuangan di kalangan mahasiswa dinilai masih sangat rendah. Berangkat dari fenomena tersebut, penelitian ini bertujuan untuk mengetahui bagaimana tingkat literasi keuangan syariah, sikap keuangan, jumlah uang saku, dan tingkat religiusitas, serta pengaruhnya terhadap kemampuan pengelolaan keuangan syariah mahasiswa muslim Gen-Z. Penelitian dilakukan dengan menggunakan metode deskriptif kuantitatif berdasarkan teori Islamic Wealth Management (IWM) yang dianalisis dengan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui software SmartPLS. Subjek penelitian ini adalah mahasiswa  muslim Gen-Z di Jawa Barat dengan jumlah sampel 301 responden. Hasil penelitian menunjukkan bahwa literasi keuangan syariah berada pada kategori sedang, sedangkan sikap keuangan, jumlah uang saku dantingkat religiusitas berada pada kategori tinggi. Sedangkan hasil uji hipotesis menunjukkan bahwa variabel tingkat literasi keuangan syariah, sikap keuangan, jumlah uang saku dan tingkat religiusitas berpengaruh positif dan signifikan terhadap kemampuan pengelolaan keuangan syariah mahasiswa. Hasil penelitian ini menjelaskan bahwa semakin tinggi tingkat literasi keuangan syariah, sikap keuangan, jumlah uang saku, dan tingkat religiusitas, maka semakin tinggi tingkat kemampuan pengelolaan keuangan syariah mahasiswa
Behavior to Adopt Sharia Insurance in The Midst of Pandemic with Religiosity as a Moderator Variable (Survey on Sharia Unit of Prudential Life Insurance) A. Jajang W. Mahri; Juliana Juliana; Rifa Mutiara; Suci Aprilliani Utami; Dadang Munandar
PINISI Discretion Review Volume 6, Issue 2, March 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v6i2.51464

Abstract

This study aims to analyze the effect of attitudes, subjective norms, and perceptions of behavioral control on intentions and the effect of intentions on behavior with sharia life insurance. In addition, it raises religiosity variables that are used to moderate attitudes, subjective norms, and perceptions of behavioral control over intentions. The method in this research is causality method with quantitative approach. The sampling technique used was purposive sampling with a total sample of 130 PruSyariah participants throughout Indonesia. While the data analysis used the PLS-SEM approach. Findings: The results shows that attitudes and perceptions of behavioral control had a positive and significant effect on intentions, while subjective norms had no and no significant effect on intentions. The intention has a positive and significant effect on behavior. The moderating variable religiosity did not moderate attitudes, subjective norms, and perceptions of behavioral control in increasing intention, but religiosity is able to moderate between intention to behavior to adopt sharia life insurance. In an effort to increase public participation in sharia life insurance, the intention formed begins with a good evaluation of sharia life insurance itself and is strengthened by maturity and readiness both materially and other supporting things that make people confident and able to access sharia life insurance with easy. Sharia compliance is also a plus point to be able to increase intentions which then affect the behavior of sharia life insurance. This study studies the behavioral determinants of sharia life insurance which are influenced by intention. Where the determinants of intention studied are factors in the theory of planned behavior by bringing up religiosity as a moderating factor.
Islamic Financial Performance Index: The role of Islamic Intellectual Capital A. Jajang W. Mahri
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/xtb99889

Abstract

This research is intended to analyze the influence of Islamic Intellectual Capital on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia. The used method in this research is causality method. The data were analyzed through panel data regression. The results indicate the level of Islamic Intellectual Capital of Islamic Commercial Banks in Indonesia is high. Furthermore, the Islamic Financial Performance Index indicator with a very high level are Islamic Investment Ratio or Halal Investment and Islamic Income Ratio. The high-level indicator is Equitable Distribution Ratio. The moderate level indicator is Profit Sharing Ratio. The low-level indicator is the Directors-Employees welfare ratio. The very low-level indicator is the Zakat Performance Ratio. Generally, the financial performance of Islamic Commercial Banks in Indonesia based on the Islamic Financial Performance Index has a fairly high level. In addition, Islamic Intellectual Capital has a positive and significant influence on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia. The condition shows if the quality of employees, technology, operational systems and good relations of Islamic banks and their partners are high, it will encourage Islamic banks to have high financial performance based on Islamic Financial Performance Index. This research is expected to provide benefits in relation to the measurement of financial performance based on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia.
OPTIMIZATION OF AGRICULTURAL ZAKAT: STUDY ON IMPLEMENTATION OF ZAKAT CORE PRINCIPLES IN BAZNAS MAJALENGKA REGENCY Nuraeni Nuraeni; A Jajang Warya Mahri; Rida Rosida; Muhamad Rafi Anggara
Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam Vol 15 No 1 (2024): Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam
Publisher : Fakultas Agama Islam, Universitas Islam As-Syafiiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/alrisalah.v15i1.3471

Abstract

The purpose of this study is to determine the priority problems and solutions for optimizing zakat receipts for agricultural products at BAZNAS Majalengka Regency. The research method used is descriptive quantitative by analyzing the responses to the questionnaire distributed to seven expert respondents from the fields of academia, practitioners and regulators. Based on previous research, four aspects were determined from the problem dimension and the solution dimension, namely the literacy aspect, the management aspect, the regulatory aspect, and the institutional aspect. The analysis process uses the Analytic Network Process (ANP) tool via the Super Decision 3.2 application. The results showed that the problem that became a priority was the aspect of literacy which showed that the receipt of zakat from agricultural products was not optimal because the level of community literacy was still low with a GmK value of 0.3518. Likewise with priority solutions in the aspect of literacy where education and outreach regarding zakat on agricultural products is still very much needed by the community with a GmK value of 0.3766.
Co-Authors Dadang Munandar Ipan Ahmad Juliana Juliana Juliana Juliana Muhamad Rafi Anggara Nuraeni Nuraeni Rida Rosida Rifa Mutiara Ripan Hermawan Sofia Velia Utami, Suci Aprilliani Widia Astuti