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Financial knowledge, financial attitude, and personality as antecedent of financial management behavior Rahmi, Mustika; Al-Shaghdari, Fahd; Sulistiyani, Tina; Amwa, Fanji
Journal of Management and Business Insight Vol. 1 No. 2 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jombi.v1i2.588

Abstract

Purpose: This study looks into the relationship between financial management behavior and financial knowledge, attitude, and personality. Design/Methodology/Approach- The study population included Yogyakarta's Micro, Small, and Medium-Sized Ceramic Crafts Enterprises. Data for this study was collected through purposeful sampling, with 45 respondents forming up the study sample. Analysis processes were performed on this research data using an analysis program called SPSS. Findings-The findings show that personality, financial attitude, and financial knowledge positively influence the financial management behavior of Yogyakarta's Micro, Small, and Medium-Sized Ceramic Crafts Enterprises. Research limitations/implications- To promote the growth of financial management behavior, the ceramic craft industry must maximize its financial knowledge, attitude, and personality. Originality/value-The study of financial management behavior in Micro, Small, and Medium Enterprises, especially ceramic crafts, is still quite limited. In addition, no previous research has discussed financial management behavior by adding personality variables as one of the influencing factors.
Why are SMEs willing to pay trade zakat? Evidence from East Java, Indonesia Rohman, Ghifary Duyufur; Al-Shaghdari, Fahd
Review of Islamic Social Finance and Entrepreneurship Volume 4 Issue 2, 2025
Publisher : Center for Islamic Economics and Development Studies [P3EI]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RISFE.vol4.iss2.art1

Abstract

Purpose – This study aims to identify and analyze the key determinants influencing small and medium-sized enterprises (SMEs) compliance with trade zakat obligations in East Java, where zakat collection from the SME sector remains relatively low despite its socioeconomic potential.Methodology – This study adopts a quantitative approach utilizing Structural Equation Modelling (SEM) to analyze data collected through a structured questionnaire distributed to SME owners in East Java. In total, 171 valid responses were obtained. The six variables examined included entrepreneurs’ attitude, zakat literacy, role of zakat administrators, length of business, profitability, religiosity, and zakat.Findings – The results show that zakat administrators have a significant positive influence on SMEs’ willingness to pay zakat, whereas religiosity, zakat literacy, and entrepreneurs’ attitudes do not significantly affect willingness to pay. Additionally, religiosity, zakat administrators, and length of business significantly affected zakat literacy among SME owners.Implications – The findings highlight the strategic role of zakat administrators in promoting zakat compliance. Strengthening institutional roles and outreach programs can help increase zakat literacy and willingness to pay among SMEs, contributing to more effective zakat collection and socioeconomic development.Originality – This study contributes to the limited empirical literature on trade zakat compliance among SMEs in Indonesia by examining institutional and behavioral factors using a structured SEM approach. This underscores the need to shift focus toward institutional effectiveness rather than solely on individual religiosity or awareness.