Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Akuntansi : Jurnal Akuntansi Integratif Journal of Business Management and Economic Development
Rahman, Aisyah Abdul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Digitizing Zakat Distribution in Malaysia: A Case Study on Application Process at Kedah State Zakat Board Nor, Shifa Mohd; Yaacob, Salmy Edawati; Rahman, Aisyah Abdul; Zainal, Hafizah
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 3 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i3.24158

Abstract

This research examines the implementation of the digital zakat application process for eligible recipients via the "Zakat on Touch" (ZoT) platform, managed by the Kedah State Zakat Board (LZNK), Malaysia. Amidst technological advancements, the LZNK has introduced the ZoT application to facilitate zakat transactions. Although this system offers a range of features that benefit zakat contributors in Kedah, it has yet to implement the digitalization of the application process. This study evaluates the potential for incorporating a zakat application functionality within the ZoT system. The methodology adopted for this research includes in-depth interviews with seven LZNK officials. The findings suggest that, with proposed enhancements currently under evaluation, the ZoT application could facilitate the online zakat application process for eligible recipients. Moreover, LZNK's adept implementation of digital solutions has markedly improved the zakat management system, benefiting the payers, beneficiaries, and administrators. The community's favorable response to these initiatives is evidence of LZNK's successful innovation in innovating zakat management practices within Kedah.This research makes a significant contribution to knowledge fourfold.  First, to reveal the zakat management models used in various countries, which are valuable benchmarks and indicators for the development of digital zakat. Second, the importance and need for increased use of technology in Malaysia, especially focusing on the competence of zakat institutions in the field of financial technology through the LZNK case study.  Third, the findings of this research found that the positive impact of digital zakat in the state of Kedah is greater than the negative impact.
Factors that Influence Continuance Intentions Paying Personal Loans for Working Adults Hilmiyah, Nurul; Rahman, Aisyah Abdul; Noor, Laili Savitri; Hubbansyah, Aulia Keiko
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2359

Abstract

The rapid growth of financial technology in Indonesia, particularly in the online lending sector, has significantly enhanced financial inclusion. However, this expansion is accompanied by a critical challenge: a rising non-performing loan (NPL) rate, which reached 7% in 2023—substantially exceeding the regulatory threshold of 3%. This study aims to examine the behavioral and psychological determinants of personal loan repayment intention among working adults. Using a quantitative, purposive sampling approach, data were collected from 340 respondents and analyzed using ordinary least squares (OLS). The findings reveal that financial literacy, financial self-efficacy, subjective norms, and attitudes positively influence repayment intention, whereas financial stress negatively influences it. Furthermore, the study uncovers important indirect mechanisms: financial literacy enhances repayment intention through improved self-efficacy and positive attitudes, while simultaneously reducing financial stress. This study contributes to the literature by integrating financial capability (literacy and self-efficacy), psychological stress, and social influence within the Theory of Planned Behavior framework to explain repayment behavior in the fintech lending context—an area that remains underexplored in emerging economies. From a practical perspective, the findings imply that fintech platforms and regulators should prioritize financial education programs, behavior-based credit assessment, and social reinforcement mechanisms to improve repayment performance and reduce default risk. Strengthening borrowers’ financial capability and psychological resilience is essential to ensure the sustainability of the digital lending ecosystem and maintain public trust in financial technology.
Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach Iryani, Lia Dahlia; Rahman, Aisyah Abdul; Yadiati, Winwin
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2455

Abstract

Purpose: Audit quality is a fundamental component of effective governance, particularly within the public sector, where internal supervisory bodies play a critical role in ensuring accountability and transparency. Recent corruption cases in the Bogor District have illuminated significant shortcomings in the internal audit mechanisms, thereby necessitating a comprehensive exploration of the factors that influence audit quality. This study aims to investigate the effects of education, professional experience, and professionalism on audit quality within the Bogor District Inspectorate. Methodology/approach: Employing SEM-PLS, the study analyzed data obtained from a survey of 36 professional auditors. Findings: The findings indicated that professional experience has a significant positive impact on audit quality, whereas education and professionalism do not exhibit statistically significant direct effects. These results suggested that, while academic qualifications and professional attitudes remain important, practical experience is a more decisive factor in enhancing audit quality. Practical implications: The research provided meaningful guidance for public sector audit institutions aiming to improve audit effectiveness by strengthening the competencies of their auditors. Originality/value: This study provides empirical evidence from a local government context, highlighting the dominant role of professional experience in determining audit quality. Future research is encouraged to explore potential mediating or contextual factors influencing these relationships.
Co-Authors Hubbansyah, Aulia Keiko Lia Dahlia Iryani Noor, Laili Savitri Nor, Shifa Mohd Nurul Hilmiyah Winwin Yadiati Yaacob, Salmy Edawati Zainal, Hafizah