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All Journal Journal of Enterprise and Development (JED) Jurnal Ilmiah Manajemen Kesatuan
Muhammad Lathief Ilhamy Nasution
Universitas Islam Negeri Sumatera Utara, Indonesia
Economics, Econometrics & Finance Social Sciences

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Investigating factors affecting tabarru’ funds of Sharia life insurance in Indonesia Arini Lestari; Muhammad Lathief Ilhamy Nasution; Budi Harianto
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8275

Abstract

Purpose — This research seeks to investigate the impact of claims, reinsurance, and operational expenses on the allocation of tabarru' funds within the context of Sharia-compliant life insurance in Indonesia.Method — This study employed a quantitative methodology, utilizing panel data regression analysis techniques. The dataset utilized in this investigation was acquired through a purposive sampling method, consisting of secondary data sources. The dataset employed by the researchers encompassed financial reports from Sharia-compliant life insurance companies spanning the period from 2018 to 2022. The sample for this scholarly endeavor comprised 14 Sharia life insurance firms duly registered with the Financial Services Authority (OJK).Result — The results of this investigation demonstrate that claims, Islamic reinsurance, and operational expenditures exert a noteworthy impact on the proportion of tabarru' funds.Contribution — The study delves into the factors impacting the proportion of tabarru’ funds in Sharia-compliant life insurance companies, which remains a relatively limited area of investigation, particularly across different countries.
Determinants of Islamic Digital Banking Adoption: Extending UTAUT3 with Islamic Lifestyle Moderation in Indonesia Sugianto; Muhammad Lathief Ilhamy Nasution; M. Fauzan; Muhammad Alwan Atha
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.v14i1.4832

Abstract

The rapid digitalization of financial services has transformed global banking, yet the adoption of Islamic digital banking remains limited in emerging economies. The study examines the effects of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovativeness on customers’ behavioral intention to adopt Islamic digital banking. This study investigates the determinants of Islamic digital banking adoption in Indonesia by extending the Unified Theory of Acceptance and Use of Technology 3 (UTAUT3) with Islamic lifestyle as a moderating factor. The research uses quantitative and survey data from 147 active Islamic banking customers across Sumatra and employs Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all UTAUT3 constructs significantly and positively influence adoption intention, indicating that both rational–instrumental and behavioral–psychological factors shape digital banking decisions. Furthermore, Islamic lifestyle significantly moderates these relationships, enhancing the impact of technological and behavioral determinants when services align with Islamic values. The study contributes theoretically by integrating UTAUT3 with Islamic Lifestyle Theory and offers practical guidance for Islamic banks and policymakers to design Sharia-compliant digital strategies that combine efficiency with ethical and religious value alignment, highlighting the importance of value congruence in sustainable adoption.
Determinants of Intention to Use Sharia Peer-to-Peer Lending: An Extended TAM Approach Muhammad Lathief Ilhamy Nasution; M. Fauzan
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.v14i1.4969

Abstract

In recent years, financial technology has grown rapidly worldwide, including in Indonesia, where the majority Muslim population has encouraged the development of sharia-based financial services. Despite this growth, research on Islamic financial technology remains limited. This study aims to explore public interest in investment activities that channel capital to micro, small, and medium enterprises through sharia peer-to-peer lending. This research uses a quantitative research design and the technology acceptance model as the theoretical framework. Data were collected from active users of one of Indonesia’s sharia peer-to-peer lending platforms. The research variables include perceived usefulness, perceived ease of use, and religiosity as an extended variable. The findings indicate that perceived ease of use and religiosity positively influence investment interest, whereas perceived usefulness shows no significant effect. These results suggest that user-friendly platform design and alignment with religious values are more critical drivers of investment interest than perceived financial benefits, providing practical implications for Sharia financial technology providers to enhance adoption by focusing on usability and religiosity-based features.
Co-Authors Arini Lestari Budi Harianto M. Fauzan M. Fauzan Muhammad Alwan Atha Sugianto