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All Journal JRB-Jurnal Riset Bisnis Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Umma, I'ana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Enhancing Retirement Security Through Waqf-Backed Pension Funds: A Theoretical Perspective On Healthcare And Financial Sustainability Ubaidillah, Muhammad; Umma, I'ana; Wardhani, Armania Putri
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1423

Abstract

This article examines the integration of waqf into pension schemes as a sustainable model to improve pension security and access to healthcare for retirees and their beneficiaries. The study investigates the potential of a waqf-based pension model to provide solutions to the financial and social challenges in pension systems. Efficiently managed waqf assets can provide a sustainable funding mechanism, ensuring stable income and healthcare support for retirees while reducing the financial burden on government-managed pension funds. The paper proposes a structured integration model where waqf funds complement pension schemes through defined benefit and defined contribution mechanisms, emphasizing financial sustainability and healthcare access. By balancing waqf management with long-term pension funds, this integration presents a transformative approach to social security, especially in Muslim-majority countries.
Effectiveness Of Using E-Filing On Improving Individual Taxpayer Compliance With Mastery Of Accounting Information Systems As A Moderating Variable Sholih, Muhammad Wildan; Ubaidillah, Muhammad; Umma, I'ana; Prayogo, Imam; Setyaningrum, Pratita Ayu
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5253

Abstract

The development of a country depends on how much tax can be collected by the government to finance the running of the government. Taxpayer compliance to pay and report taxes has been widely studied. One of the variables that can increase taxpayer compliance is the use of e-filing to report taxes. Some studies have found that e-filing can increase individual taxpayer compliance, while other studies have the opposite result. This study includes the variable mastery of accounting information systems as a moderating variable that strengthens the effect of e-filing on individual taxpayer compliance. This research was conducted by distributing 100 questionnaires to Individual Taxpayers at the Pekalongan City Tax Office. Research variables were tested using the Partial Least Square method with the SmartPLS 3.0 application. The results show that the e-filing variable has a significant positive effect on individual taxpayer compliance. The results of the second hypothesis indicate that the accounting information system mastery variable does not moderate the effect of e-filing on individual taxpayer compliance. This may be because the tax office has succeeded in educating taxpayers about using e-filing.
Co-Authors Prayogo, Imam RR. Ella Evrita Hestiandari Setyaningrum, Pratita Ayu Sholih, Muhammad Wildan Wardhani, Armania Putri