Garuda - Garba Rujukan Digital

Determinant of Behavioral Intention to Use Digital Zakat Payment: The Moderating Role of Knowledge of Zakat Utari Evy Cahyani; Dia Purnama Sari; Ahmad Afandi
ZISWAF Vol 9, No 1 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

The potential for zakat in Indonesia is increasing over time. However, the value of the increase in zakat receipts is not proportional to the potential of zakat. Research on zakat behavior using digital platforms is important considering the lack of realization of zakat collection compared to the existing potential. This study develops the UTAUT model by adding knowledge of zakat as a moderated variable. A quantitative approach is used in this research. The number of respondents in this study was 200 who were obtained through convenience sampling based on questionnaires distributed online. Data analysis was performed using partial least square-structural equation modeling (PLS-SEM). The results showed that performance expectancy, social influence, and facilitating conditions had a positive effect on behavioral intention to use digital zakat payment. Meanwhile, the moderating effect shows that knowledge of zakat moderates the relationship between performance expectancy and behavioral intention. These results have implications for the need to increase the effectiveness of digital zakat payments, have influencers who educate about zakat payments using digital, and increase the choice of zakat management institutions that accommodate digital payments so that the intention of muzakki to pay zakat using digital payments is increasing. The moderating effect implies that for muzakki who have higher knowledge of zakat, the level of trust and effectiveness of digital payments can increase the desire to pay zakat through digital payments.

Faktor-Faktor Yang Memengaruhi Intensi Muzakki Dalam Membayar Zakat Di Lembaga Utari Evy Cahyani; Itsla Yunisva Aviva; Aisa Manilet
Tazkir : Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 5, No 1 (2019): 11 Articles, Pages 1 - 174
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v5i1.1331

This study empirically explores the determined factors of muzakki intention to pay zakat at the zakat institution (BAZ and LAZ). The determined factors of muzakki intention to pay zakat at the zakat institution in the study comprises attitude, subjective norm, and perceive behavioral control. 100 questionnaires were disseminated to the respondents. The data were analysed using a logistic regression. The result of the study showed that perceive behavioral control positively affected the muzakki intention to pay zakat at the zakat institution. This study implies that necessary the role of muslim scholars, government and zakat institution to attrack muzakki to pay zakat in zakat institution.

Islamic Social Reporting and Financial Distress In List of Sharia Securities Utari Evy Cahyani; Misnen Ardiansyah; Sunaryati Sunaryati
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7756

The number of sharia-approved companies in the Indonesia Stock Exchange is growing rapidly. It is important to see how the social performance of these companies, using Islamic Social Reporting Index (ISR Index). Financial Distress as an early sign of a company’s failure is also important to study. This study examines the relation between ISR Index and financial distress in list of sharia securities. The control variables apply in this research are SIZE, ROA, CR, WCTR, DER, and RETA. By using a sample of 129 companies from financial statements and annual reports (2014-2018), three models were built with the Modified Altmans Z-Score, Ohlson O-Score and Zmijewski Zm-Score as a proxy of financial distress. Based on ISR index calculation, the theme of products and services has the highest disclosure score. The lowest disclosure score is corporate governance theme. Panel data regression results show that ISR Index affects financial distress in the Modified Altman’s model. It means the higher the ISR index value, the greater the likelihood of companies run into financial distress. Whereas in Ohlson’s and Zmijewski’s model, ISR Index has no effect on financial distress.

ANALISIS BIBLIOMETRIK PARIWISATA HALAL UNTUK MENGEKSPLORASI DETERMINAN DAYA SAING DESTINASI WISATA Utari Evy Cahyani; Dia Purnama Sari; Rizal Ma'ruf Amidy Siregar
Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy Vol 2 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam - Institut Agama Islam Negeri Tulungagung

Abstrak: Penelitian ini bertujuan untuk mengetahui peta perkembangan penelitian terkait pariwisata halal menggunakan pendekatan analisis bibliometrik. Penelitian ini juga mengidentifikasi berbagai indikator yang dapat digunakan sebagai faktor penentu daya saing destinasi wisata. Penelitian ini menggunakan pendekatan statistik deskriptif. Penelitian ini menggunakan metode bibliometrik yang digunakan untuk mengevaluasi data bibliografi, termasuk jumlah jurnal, jumlah penulis, jumlah artikel dan kata kunci artikel. Penelitian ini menggunakan data publikasi artikel yang bersumber dari berbagai jurnal, conference paper, dan book section dari tahun 2010-2022 dengan penelitian dengan tema pariwisata halal atau “halal tourism”. Pengumpulan data dilakukan dengan aplikasi Publish or Perish (PoP) dengan sumber artikel yang terindeks Scopus dengan kata kunci “halal tourism”. Analisis tren perkembangan publikasi tentang pariwisata halal dalam penelitian ini dilakukan terhadap 105 artikel dengan menggunakan aplikasi VOSViewer. Hasil penelitian menunjukkan artikel dengan tema pariwisata halal dalam jurnal yang terindeks Scopus pertama kali terbit pada tahun 2010. Artikel dengan tema pariwisata halal paling banyak terbit pada tahun 2021. Jurnal yang paling banyak menerbitkan artikel dengan tema pariwisata halal adalah “Journal of Islamic Marketing”. Artikel yang paling banyak disitasi yaitu “Halal tourism: Concepts, practises, challenges and future”. Terdapat 6 klaster untuk kata kunci penelitian dan 1 klaster peneliti dalam tema pariwisata halal. Berdasarkan identifikasi indikator, kata kunci yang terkait dengan daya saing destinasi wisata antara lain pariwisata halal, keinginan wisatawan untuk berkunjung, kejujuran, makanan halal, akomodasi, pengetahuan tentang halal, sertifikasi halal, dan website pariwisata. Kata Kunci: pariwisata halal; bibliometrik; scopus; publish or perish; vosviewer Abstract: This study aims to determine the development map of research related to halal tourism using a bibliometric analysis approach. This study also identifies various indicators that can be used as determinants of the competitiveness of tourist destinations. This study uses a descriptive statistical approach. This study uses a bibliometric method that is used to evaluate bibliographic data, including the number of journals, number of authors, number of articles and article keywords. This study uses article publication data sourced from various journals, conference papers, and book sections from 2010-2022 with research with the theme of halal tourism or "halal tourism". Data collection was carried out using the Publish or Perish (PoP) software with the source of articles indexed by Scopus with the keyword "halal tourism". The analysis of the development trend of publications on halal tourism in this study was carried out on 105 articles using the VOSViewer software. The results showed that articles with the theme of halal tourism in Scopus indexed journals were first published in 2010. Most articles with the theme of halal tourism were published in 2021. The journal that publishes the most articles on the theme of halal tourism is "Journal of Islamic Marketing". The article that was cited the most was "Halal tourism: Concepts, practices, challenges and future". There are 6 clusters for research keywords and 1 author's cluster on the theme of halal tourism. Based on the identification of indicators, keywords related to the competitiveness of tourist destinations include halal tourism, tourists' desire to visit, honesty, halal food, accommodation, knowledge about halal, halal certification, and tourism websites. Keywords: halal tourism; bibliometrik; scopus; publish or perish; vosviewer

Financial and Social Performance of Indonesia's State-Owned Islamic Banks Utari Evy Cahyani; Rizal Ma'ruf Amidy Siregar
Relevance: Journal of Management and Business Vol. 4 No. 1 (2021)
Publisher : UIN Raden Mas Said Surakarta

The government has started the process of merging three state-owned bank's sharia subsidiaries to accelerate the growth of Islamic banking in Indonesia. This study was conducted to see the effect of financial performance as measured by Return on Assets (ROA) and Firm Size on social performance as measured by Islamic Social Reporting (ISR) index. This study uses data that form of annual reports published by Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah (BNIS) and Bank Rakyat Indonesia Syariah (BRIS) in 2010-2019. Islamic Social Reporting (ISR) is the dependent variable with Return on Assets (ROA) and Firm Size as independent variable. Fixed effect model is better than random effect model in this research. ROA have no effect on ISR. Whereas Firm Size have positive effect on ISR. It means thath the larger banking size the better the social performance. The new state-owned Islamic bank with the bigger size also improve social performance.

Mapping The Field of Islamic Mutual Finance in Indonesia Rizal Ma’ruf Amidy Siregar; Utari Evy Cahyani; Dia Purnama Sari
AL-ARBAH: Journal of Islamic Finance and Banking Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2022.4.1.14663

AbstractPurpose - This study aims to find a comprehensive literature on Islamic mutual funds in Indonesia.Method - This study uses a qualitative approach with bibliometric analysis.Result - The results of the study identify leading academic authors, journals, and institutions related to Islamic mutual funds in Indonesia. Several popular topics and keywords for the theme of Islamic mutual funds in Indonesia have the potential to be studied further, especially related to the behavior of Islamic mutual fund investors in Indonesia.Implication - The importance of investor behavior for the development of the Islamic mutual fund industry in Indonesia.Originality - This study uses 101 publications indexed in the Dimensions database from 2006 to 2022. The keywords used in the data search are “Islamic mutual funds” AND “Indonesia”

APAKAH INSENTIF PAJAK MENINGKATKAN KINERJA UMKM INDONESIA? Ahmad Afandi Ahmad Afandi; Try Mahendra Siregar; Darwis Harahap; Utari Evy Cahyani
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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

MSMEs are the backbone of a country's economy and development and it can make a significant contribution to sustainable economic growth. The government, a regulator, carries out one of the taxation functions, namely the taxation function by providing tax incentives to MSMEs. This research was conducted in purpose of knowing the effect of tax incentives on the performance of Indonesian MSMEs and determining on the innovations that mediate these two variables. The data was collected from 110 business actors and analyzing with a partial least squares feature model approach (SEM-PLS). The result approved all the hypotheses as the tax incentives and innovation had a significant effect on MSME performance and tax incentives had a significant effect on business innovation. The innovation is considered as mediator on the relationship between tax incentives and the performance of Indonesian MSMEs. This research has expected to contribute for regulators to continue the supervision of MSMEs so that they use tax incentives properly for the sustainability of Indonesian MSMEs. The government needs to supervise the provision of final PPh tax incentives to MSMEs so that they run according to policy objectives. UMKM merupakan tulang punggung perekonomian dan pembangunan suatu negara serta dapat memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi yang berkelanjutan. Pemerintah sebagai regulator menjalankan salah satu fungsi perpajakan dengan memberikan insentif pajak kepada UMKM. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif pajak terhadap kinerja UMKM Indonesia dan variabel inovasi memediasi kedua variabel tersebut. Data dikumpulkan dari 110 pelaku usaha dan dianalisis menggunakan pendekatan partial least square feature model (SEM-PLS). Hasil tersebut sesuai dengan semua hipotesis karena insentif pajak dan inovasi berpengaruh signifikan terhadap kinerja UMKM dan insentif pajak berpengaruh signifikan terhadap inovasi usaha. Inovasi ini dianggap sebagai mediator hubungan antara insentif pajak dengan kinerja UMKM Indonesia. Penelitian ini diharapkan dapat memberikan kontribusi kepada regulator untuk terus mengawasi UMKM agar menggunakan insentif pajak dengan baik demi keberlangsungan UMKM Indonesia. Pemerintah perlu mengawal pemberian insentif pajak PPh final kepada UMKM agar berjalan sesuai tujuan kebijakan.

ANALISIS BIBLIOMETRIK PARIWISATA HALAL UNTUK MENGEKSPLORASI DETERMINAN DAYA SAING DESTINASI WISATA Utari Evy Cahyani; Dia Purnama Sari; Rizal Ma'ruf Amidy Siregar
Journal of Islamic Tourism Halal Food Islamic Traveling and Creative Economy Vol 2 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam - Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/ar-rehla.v2i2.5887

Abstrak: Penelitian ini bertujuan untuk mengetahui peta perkembangan penelitian terkait pariwisata halal menggunakan pendekatan analisis bibliometrik. Penelitian ini juga mengidentifikasi berbagai indikator yang dapat digunakan sebagai faktor penentu daya saing destinasi wisata. Penelitian ini menggunakan pendekatan statistik deskriptif. Penelitian ini menggunakan metode bibliometrik yang digunakan untuk mengevaluasi data bibliografi, termasuk jumlah jurnal, jumlah penulis, jumlah artikel dan kata kunci artikel. Penelitian ini menggunakan data publikasi artikel yang bersumber dari berbagai jurnal, conference paper, dan book section dari tahun 2010-2022 dengan penelitian dengan tema pariwisata halal atau “halal tourism”. Pengumpulan data dilakukan dengan aplikasi Publish or Perish (PoP) dengan sumber artikel yang terindeks Scopus dengan kata kunci “halal tourism”. Analisis tren perkembangan publikasi tentang pariwisata halal dalam penelitian ini dilakukan terhadap 105 artikel dengan menggunakan aplikasi VOSViewer. Hasil penelitian menunjukkan artikel dengan tema pariwisata halal dalam jurnal yang terindeks Scopus pertama kali terbit pada tahun 2010. Artikel dengan tema pariwisata halal paling banyak terbit pada tahun 2021. Jurnal yang paling banyak menerbitkan artikel dengan tema pariwisata halal adalah “Journal of Islamic Marketing”. Artikel yang paling banyak disitasi yaitu “Halal tourism: Concepts, practises, challenges and future”. Terdapat 6 klaster untuk kata kunci penelitian dan 1 klaster peneliti dalam tema pariwisata halal. Berdasarkan identifikasi indikator, kata kunci yang terkait dengan daya saing destinasi wisata antara lain pariwisata halal, keinginan wisatawan untuk berkunjung, kejujuran, makanan halal, akomodasi, pengetahuan tentang halal, sertifikasi halal, dan website pariwisata. Kata Kunci: pariwisata halal; bibliometrik; scopus; publish or perish; vosviewer Abstract: This study aims to determine the development map of research related to halal tourism using a bibliometric analysis approach. This study also identifies various indicators that can be used as determinants of the competitiveness of tourist destinations. This study uses a descriptive statistical approach. This study uses a bibliometric method that is used to evaluate bibliographic data, including the number of journals, number of authors, number of articles and article keywords. This study uses article publication data sourced from various journals, conference papers, and book sections from 2010-2022 with research with the theme of halal tourism or "halal tourism". Data collection was carried out using the Publish or Perish (PoP) software with the source of articles indexed by Scopus with the keyword "halal tourism". The analysis of the development trend of publications on halal tourism in this study was carried out on 105 articles using the VOSViewer software. The results showed that articles with the theme of halal tourism in Scopus indexed journals were first published in 2010. Most articles with the theme of halal tourism were published in 2021. The journal that publishes the most articles on the theme of halal tourism is "Journal of Islamic Marketing". The article that was cited the most was "Halal tourism: Concepts, practices, challenges and future". There are 6 clusters for research keywords and 1 author's cluster on the theme of halal tourism. Based on the identification of indicators, keywords related to the competitiveness of tourist destinations include halal tourism, tourists' desire to visit, honesty, halal food, accommodation, knowledge about halal, halal certification, and tourism websites. Keywords: halal tourism; bibliometrik; scopus; publish or perish; vosviewer

The Determinants of Purchasing Decision for Alwahida Herbal Products in Padang Lawas District Rambe, Sarwedi; Harahap , Darwis; Utari Evy Cahyani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22392

The sales of HPAI-HNI products in Padang Lawas Regency fluctuate due to limited marketing, resulting in low consumer awareness. Ineffective promotion, high prices, and inadequate attention to halal labels necessitate a study on purchasing decisions. This research aims to analyze how product knowledge, promotion, price, and halal labels influence purchasing decisions. Consumer behavior theory guides the study, emphasizing preferences and needs in decision-making. Marketing theory informs strategies to meet customer needs, while purchasing decision theory focuses on the decision-making process. These theories are integrated with variables of product knowledge, promotion, price, and halal labels. Using quantitative methods, 264 respondents from three distributors are sampled using stratified random sampling. Data is analyzed using SEM-PLS method with WarpPLS 8.0 application, revealing positive impacts of product knowledge, promotion, price, and halal labels on purchasing decisions. The research findings indicate that product knowledge, promotion, price, and halal labels have a positive impact on the purchasing decisions for HPAI-HNI products in Padang Lawas Regency. The significance of an educational marketing approach, including workshops, local promotional investments, price adjustments, and clear halal certification, is highlighted to attract consumers and build trust in the products. Therefore, it is essential to establish partnerships with local governments or community organizations to enhance the accessibility of HPAI-HNI products and develop health and beauty products or variants that better align with the market needs and preferences in Padang Lawas Regency.

Pengaruh Akses Keuangan dan Digital Marketing terhadap Pertumbuhan UMKM dengan Literasi Keuangan sebagai Variabel Moderating Ali Isro’ Harahap; Darwis Harahap; Utari Evy Cahyani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22872

Usaha Mikro Kecil Menengah (UMKM) merupakan kegiatan usaha yang mampu memperluas lapangan pekerjaan, berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat serta mendorong pertumbuhan ekonomi. Peran penting tersebut telah mendorong pemerintah untuk meningkatkan pertumbuhan UMKM. Namun dibeberapa daerah pertumbuhan UMKM masih sangat rendah seperti halnya yang terjadi di Kabupaten Padang Lawas. Penelitian ini bertujuan untuk menganalisis pengaruh akses keuangan dan digital marketing terhadap pertumbuhan UMKM di Kabupaten Padang Lawas dengan literasi keuangan sebagai variabel moderating. Metode penelitian ini menggunakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM yang menggunakan akses keuangan dan digital marketing di Kabupaten Padang Lawas dengan teknik pengambilan sampel stratified random sampling dan diperoleh sampel 97 responden. Analisis yang digunakan yaitu Analisis Regresi moderasi (MRA) dengan menggunakan software SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa, (1) Terdapat pengaruh signifikan antara variabel akses keuangan terhadap pertumbuhan UMKM di Kabupaten Padang Lawas, (2) Tidak terdapat pengaruh signifikan antara variabel digital marketing terhadap pertumbuhan UMKM di Kabupaten Padang Lawas, (3) Literasi keuangan dapat memoderasi akses keuangan terhadap pertumbuhan UMKM di Kabupaten Padang Lawas, (4) Literasi keuangan tidak dapat memoderasi digital marketing terhadap pertumbuhan UMKM di Kabupaten Padang Lawas.

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