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Assessing The National Zakat Amil Institution’s Financial Performance Before and During The COVID-19 Pandemic Durohman, Hapid; Marwa, Siti Shofia; Andini, Friska Aulia Dewi
Islamic Economics and Business Review Vol 2 No 3 (2023): IESBIR, December 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v2i3.6718

Abstract This research aims to examine the financial performance differences of the National Zakat Collection Institutions (LAZNAS) before and during the COVID-19 pandemic. In this study, researchers conducted a comparative analysis of LAZNAS's financial performance before and during the COVID-19 pandemic using a quantitative descriptive research approach. The data used are secondary data from the financial reports of zakat collection institutions published on their websites for four periods: pre-pandemic (2018-2019) and during the pandemic (2020- 2021). Data analysis involved assessing LAZNAS's financial performance based on activity ratios (zakat allocation ratio) and growth ratios (growth of zakat). Subsequently, non- parametric tests, specifically the Wilcoxon sign rank test using STATA 17. The research findings indicate that there is no significant difference in the performance of zakat collection institutions based on activity ratios. However, the performance of zakat collection institutions based on growth ratios shows a significant difference, as evidenced by the results of the growth of zakat calculations. This implies that there is a difference in the collection of zakat funds by LAZNAS during the COVID-19 pandemic. Keywords: Zakat ; Financial Performances ; National Amil Zakat Institution ; Covid-19. Abstrak Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan Lembaga Amil Zakat Nasional (LAZNAS) sebelum dan selama pandemi COVID-19. Dalam penelitian ini, para peneliti melakukan analisis perbandingan kinerja keuangan LAZNAS sebelum dan selama pandemi COVID-19 menggunakan pendekatan penelitian deskriptif kuantitatif. Data yang digunakan adalah data sekunder dari laporan keuangan lembaga pengumpulan zakat yang dipublikasikan di situs web mereka selama empat periode: sebelum pandemi (2018-2019) dan selama pandemi (2020-2021). Analisis data melibatkan penilaian kinerja keuangan LAZNAS berdasarkan rasio aktivitas (rasio alokasi zakat) dan rasio pertumbuhan (pertumbuhan zakat). Selanjutnya, uji non-parametrik, khususnya uji peringkat tanda Wilcoxon menggunakan STATA 17. Temuan penelitian menunjukkan bahwa tidak ada perbedaan signifikan dalam kinerja lembaga pengumpulan zakat berdasarkan rasio aktivitas. Namun, kinerja lembaga pengumpulan zakat berdasarkan rasio pertumbuhan menunjukkan perbedaan signifikan, sebagaimana dibuktikan oleh hasil perhitungan pertumbuhan zakat. Ini mengimplikasikan bahwa terdapat perbedaan dalam pengumpulan dana zakat oleh LAZNAS selama pandemi COVID-19. Kata kunci: Zakat; Kinerja Keuangan; Lembaga Amil Zakat Nasional; Covid-19.

Determinan Niat Generasi Milenial di Indonesia Menggunakan Kosmetik Halal dengan Literasi Halal sebagai Variabel Moderasi Durohman, Hapid
Likuid Jurnal Ekonomi Industri Halal Vol 4, No 1 (2024): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v4i1.31286

This research aims to investigate the influence of religious commitment and self-efficacy as internal variables on the purchasing behavior of Halal cosmetics among the Millennial Generation in Indonesia. Additionally, the study examines the moderating role of Halal literacy in the relationships between behavior, subjective norms, perceived behavioral control, and intentions to purchase Halal cosmetics. The research employs a quantitative method with Structural Equation Modeling analysis using SmartPLS 4.0 software. The findings reveal that religious commitment and self-efficacy significantly influence the purchasing behavior of the Millennial Generation regarding Halal cosmetics, and normative beliefs significantly affect subjective norms. Furthermore, attitude and subjective norms exhibit a significant relationship with the intention to purchase Halal cosmetics, while perceived behavioral control does not show significance. Moreover, Halal literacy has a positive moderating effect on behavior and subjective norms concerning the purchase intention. However, halal literacy does not moderate the relationship between perceived behavioral control the purchase intention.

Socio-Economic Determinants of Individual Muslim Zakat Payment Behavior in Indonesia: Analysis of Indonesia Family Life Survey (IFLS) Dataset Durohman, Hapid; Andrian Sutisna, Fajar; Yuka Anugrah, Muhammad; Baharuddin, Andi Zamakhsyari
Journal of Islamic Economic Laws Vol. 7 No. 01 (2024): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v7i01.3362

Zakat is one of the pillars of Islam and holds significant potential in Indonesia. However, the collected amount remains below its potential due to the neglect and perceived insignificance of zakat payments by many Muslims. Therefore, understanding socio-economic behaviors and factors influencing individual decisions to pay zakat is crucial. This research investigates the determinants of socio-economic factors on individual zakat behavior, using data from the 2014 Indonesian Family Life Survey (IFLS) focusing on individuals aged 15 and above. Probit regression methodology is employed to examine individual decisions on zakat payments, utilizing STATA 17 for analysis. The findings indicate that individuals with higher socio-economic status are more likely to pay zakat, as evidenced by variables such as gender, household size, age, home ownership, loans, years of schooling, income, religiosity, and occupation significantly influencing contributions. However, variables like place of residence and marital status do not significantly impact payment decisions. Research implications highlight the need for targeted interventions and educational programs to enhance zakat awareness and compliance, especially among individuals with lower socio-economic status.

THE IMPACT OF ISLAMIC WORK ETHICS, ATTITUDE, AND HEDONIC VALUES ON THE INTENTION TO ESTABLISH SUSTAINABLE ENTREPRENEURSHIP AMONG MUSLIM STUDENTS IN JAVA Sutisna, Fajar Andrian; Durohman, Hapid; Anugrah, Muhammad Yuka
Al Dzahab Vol. 5 No. 1 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v5i1.3503

Purpose: This research examines Islamic Ethics Work, Hedonic Values, and Attitudes toward the Intention to Establish Sustainable Entrepreneurship. Design/methodology/approach: The research method used is quantitative with a conclusive research design. The primary data used is obtained through a questionnaire distributed on the internet, with the criteria of Muslim students. A total of 210 respondents were gathered. This study employs the SEM-PLS data analysis model. Findings: The results show that Islamic Ethics Work has a positive direct influence on Attitude, while Hedonic Values do not directly impact Attitude. Furthermore, the Islamic Ethics Work variable does not directly impact the Intention to Establish Sustainable Entrepreneurship. In contrast, Attitude has a positive influence, and Hedonic Values have a negative influence. Islamic Ethics Work positively influences the Intention to Establish Sustainable Entrepreneurship through Attitude. Meanwhile, Hedonic Values have little impact on the Intention to Establish Sustainable Entrepreneurship through Attitude. Research implications: The results of this study can have implications for developing entrepreneurship courses in higher education by incorporating Islamic Ethics Work to provide opportunities for students to adopt a sustainable entrepreneurship approach and reduce hedonism.

AN APPROACH AND STRATEGY FOR INCREASING THE POTENTIAL OF PRODUCTIVE ZAKAT THROUGH SHARIA CROWDFUNDING SYSTEM AND ZAKAT ALLOCATION TO EMPOWER ROHINGYA REFUGEES IN INDONESIA Durohman, Hapid; Qesya, Anza Zahya
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 5 No. 1 (2024): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v5i1.3513

The exodus of Rohingya refugees in Indonesia has occurred since 2009 until today. The Government of Indonesia has made various efforts to help the Rohingya refugees. Zakat funds have been allocated to fulfill the refugees' basic life requirements. This study employs a qualitative approach, utilizing a literature review to explore the role of zakat-system crowdfunding in collecting funds, explicitly concentrating on programs initiated by the National Zakat Agency (BAZNAS) for Rohingya refugees in Indonesia. Secondary data from prior research, diverse sources, journals, books, and the internet form the basis of this investigation, employing the triangulation technique to ensure data reliability. The findings underscore the vital role of zakat as humanitarian aid for Rohingya refugees, contributing to social justice, equilibrium, guarantees, and safety. However, the existing zakat distribution primarily addresses immediate needs, necessitating long-term empowerment programs for the refugees' independence. A proposed model introduces a crowdfunding zakat system, offering a more efficient and transparent approach to collecting and distributing zakat to those in need. Additionally, the study presents an Integrated Zakat and Waqf Model for Refugees (IZWMR), amalgamating institutional and individual donations into a charity pooling fund. This model prioritizes basic needs fulfillment, entrepreneurship training, and microenterprise development, with cash waqf playing a crucial role in subsidizing profit margins and invigorating refugee businesses. Ultimately, these proposed models aim to elevate the welfare of Rohingya refugees in Indonesia, not only providing immediate relief but also empowering them with the tools for self-sufficiency and independence.

Determinan Niat Generasi Milenial di Indonesia Menggunakan Kosmetik Halal dengan Literasi Halal sebagai Variabel Moderasi Durohman, Hapid
Likuid Jurnal Ekonomi Industri Halal Vol. 4 No. 1 (2024): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v4i1.31286

This research aims to investigate the influence of religious commitment and self-efficacy as internal variables on the purchasing behavior of Halal cosmetics among the Millennial Generation in Indonesia. Additionally, the study examines the moderating role of Halal literacy in the relationships between behavior, subjective norms, perceived behavioral control, and intentions to purchase Halal cosmetics. The research employs a quantitative method with Structural Equation Modeling analysis using SmartPLS 4.0 software. The findings reveal that religious commitment and self-efficacy significantly influence the purchasing behavior of the Millennial Generation regarding Halal cosmetics, and normative beliefs significantly affect subjective norms. Furthermore, attitude and subjective norms exhibit a significant relationship with the intention to purchase Halal cosmetics, while perceived behavioral control does not show significance. Moreover, Halal literacy has a positive moderating effect on behavior and subjective norms concerning the purchase intention. However, halal literacy does not moderate the relationship between perceived behavioral control the purchase intention.

Peran Evaluasi Kinerja Dalam Meningkatkan Kompetensi Guru PAUD KB Bustanul Athfal Durohman, Hapid; Alamsyah, Agus
Jurnal Ilmu Komputer dan Bisnis Vol. 16 No. 2a (2025): Vol. 16 No. 2a Special Issue (2025)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v16i2a.1165

Penelitian ini bertujuan untuk mengetahui pelaksanaan evaluasi kinerja, tingkat kompetensi guru, dan dampak evaluasi terhadap pengembangan kompetensi guru PAUD di KB Bustanul Athfal. Penelitian menggunakan metode kualitatif dengan teknik observasi, wawancara, dan dokumentasi. Evaluasi kinerja berfokus pada perencanaan pembelajaran, pelaksanaan, penilaian hasil belajar, dan pengembangan profesionalisme, sedangkan kompetensi guru meliputi aspek pedagogik, kepribadian, sosial, dan profesional. Hasil penelitian menunjukkan bahwa evaluasi kinerja sudah berjalan namun belum maksimal. Guru memiliki kompetensi sosial dan kepribadian yang baik, namun kompetensi pedagogik dan profesional masih rendah, khususnya pada kreativitas dalam perencanaan pembelajaran dan penggunaan teknologi. Dampak evaluasi kinerja meliputi peningkatan keterampilan mengajar, profesionalisme, pemanfaatan teknologi, refleksi diri, dan komunikasi dengan orang tua. Penelitian ini menyimpulkan bahwa evaluasi kinerja berdampak positif terhadap peningkatan kompetensi guru, namun diperlukan tindak lanjut berupa pelatihan, mentoring, forum komunikasi dengan orang tua, dan penyediaan media pembelajaran untuk mendukung pengembangan kompetensi secara berkelanjutan.

Mapping the Contribution of Tourism on East Java Economy: A Quadrant Analysis Durohman, Hapid; Shofiatin, Nanik
Halal Tourism and Pilgrimage Vol. 4 No. 2 (2024): Halal Tourism and Pilgrimage
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/htp.v4i2.677

This study aims to map and investigate the contribution of the tourism sector to economic development in 34 regencies/cities in East Java. As one of the main drivers of economic growth, this study examines the impact of tourism across the province. Utilizing data from 2019 and 2023 provided by the Central Bureau of Statistics, this research employs a descriptive quantitative approach and analyzes various macroeconomic indicators through linear correlation analysis with a four-quadrant scatter plot. These indicators include the total Gross Regional Domestic Product (GRDP) at current prices in the accommodation and food service sector, economic growth, Gini ratio, poverty rate, and unemployment rate. This analysis aims to achieve several objectives. First, to evaluate the impact of tourism on the overall economy of East Java. Second, to investigate the role of tourism in poverty and unemployment reduction. Lastly, the study focuses on developing integrated and sustainable tourism strategies to maximize the sector's contribution to the local economy. By assessing the performance of the tourism sector and identifying existing challenges and opportunities, this research is expected to provide a solid foundation for formulating effective and optimal tourism development strategies in East Java.

The Relationship Between Companies Characteristics and Key Audit Matters (KAM): A Case Study of ISSI Indexed Companies Durohman, Hapid; Rahmah, Faatih; Manika, Quri Zahra
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.679

The role of the audit profession and the implementation of new audit standards are aimed at improving the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor's report. This inclusion aims to enhance the communicative value of audit reports, providing users with greater transparency. This study aims to contribute to the current literature by determining the matters which should be included as KAMs and the factors affecting KAM disclosure. It also examines the relationship between the total number of KAMs, nominal of KAMs and firm level characteristics. This study employs descriptive quantitative approach which use secondary data from 385 companies listed on the Indonesian Stock Exchange (IDX) and indexed by ISSI. The research utilizes two methods, namely multiple linear regression, and logistic regression. The findings of this study reveal that the variables of complexity, financial performance, and financial indebtedness exert a significant influence on the total number of Key Audit Matters (KAMs). Additionally, the variables of opinion and financial performance significantly impact the nominal Key Audit Matters (KAMs).

The Role of Agricultural Innovation Investment in Enhancing Food Security: Evidence from Yogyakarta Durohman, Hapid
Islamic Social Finance Vol. 5 No. 1 (2025): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v5i1.678

This study investigates the effect of agricultural innovation, proxied by public agricultural R&D expenditures and the number of agricultural researchers, on food security outcomes in the Special Region of Yogyakarta (DIY), Indonesia. Using a panel dataset covering five districts from 2010 to 2023, the study applies the bootstrapped Least Squares Dummy Variable (LSDV) estimator to control for unobserved district and time effects and to enhance the robustness of inference. Food security is measured by per capita caloric intake, while innovation inputs are drawn from local government and agricultural agency records. The results indicate that agricultural innovation has a statistically significant and positive impact on food security. Among the innovation variables, the number of agricultural researchers shows a more consistent and stronger association with increased dietary energy consumption than R&D spending, underscoring the importance of human capital in converting scientific advancements into tangible outcomes. The findings highlight that even in regions with modest agricultural output, such as Yogyakarta, institutional support, knowledge dissemination, and effective extension services can enhance the benefits of innovation. The study recommends increased investment in researcher capacity and improved coordination among provincial research stakeholders to achieve inclusive and sustainable food security improvements.

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