Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance International Journal of Islamic Business and Economics (IJIBEC)
Nurhidayati
Politeknik Negeri Banjarmasin
Religion Economics, Econometrics & Finance Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Exploring the Determinants of Digital Payment Adoption for Philanthropic Activities in Mosques: Evidence from Banjarbaru, Indonesia Mairijani Mairijani; Anna Salsabela; Andriani; Rizky Fadhillah; Muhammad Buya Al-Madany Abror; Nurhidayati
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/tzpf6497

Abstract

This study aims to examine the influence of perceived ease of use, security, and compliance with Sharia principles on mosque congregants’ intention to use QRIS (Quick Response Code Indonesian Standard) as a digital payment instrument for infaq and sadaqah in Banjarbaru City, Indonesia. Employing a quantitative survey approach, data were collected through an online questionnaire distributed via Google Forms to congregants from five mosques that have implemented QRIS payment services, namely the Al-Munawwarah Grand Mosque, Hidayatullah Muhajirin Jami Mosque, Kanzul Khairat Mosque, Baburrayyan Mosque, and Miftahul Khairat Mosque. Prior to completing the questionnaire, respondents were screened based on their experience in using QRIS for charitable transactions. A total of 154 respondents participated in the study, predominantly female students and university students aged 12–25 years. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 21. The findings reveal that perceived ease of use, security, and Sharia compliance simultaneously exert a positive and significant influence on the intention to use QRIS for mosque-based Islamic philanthropy. Among these variables, Sharia compliance emerges as the most influential factor in encouraging QRIS adoption. These findings imply that the successful implementation of digital Islamic philanthropy platforms depends not only on technological convenience and transaction security but also on the integration of Islamic values and Sharia legitimacy. Consequently, mosque administrators, Islamic financial institutions, and policymakers should strengthen Sharia-oriented digital payment governance, enhance public trust in fintech systems, and promote digital literacy to accelerate the adoption of QRIS in mosque-based charitable activities.
Analisis Efektivitas dan Efisiensi Kinerja Pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Rizky Fadhillah; Irma Yulianti; Nurhidayati
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2560

Abstract

As an institution responsible for the management of zakat, BAZNAS must meet the criteria of strong, credible, efficient and effective. Efficiency and effectiveness are two indicators that can be used as benchmarks for a good management system in an institution. The results of measuring effectiveness and efficiency are expected to be able to improve the quality of zakat institutions, especially in terms of collection and distribution carried out by BAZNAS South Kalimantan Province. The method used is a quantitative descriptive method with primary and secondary data. The sample in this study is the financial report of BAZNAS South Kalimantan Province in 2019-2023. The research questions are about the level of effectiveness and efficiency of performance at BAZNAS South Kalimantan Province. The results showed that in the last 5 years the average effectiveness performance has been in the very effective category, there are only a few that show effective performance including Gross Allocation to Collections Ratio in 2020 and Gross Allocation to Collection Ratio Non-Mil in 2019 and on efficiency performance is in the inefficient category, only the collection ratio is in the effective category.
Co-Authors Andriani Anwar Anna Salsabela Irma Yulianti Mairijani . Muhammad Buya Al-Madany Abror Rizky Fadhillah