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Dewi, Mytha Chandra
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Humanities Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor yang Mempengaruhi Kecenderungan Muzaki Membayar Zakat Secara Online: Pentingnya Penggunaan Regresi Multilevel Dewi, Mytha Chandra; Imawan, Okky Riswandha; Indardi, Sugeng
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9079

Abstract

Pandemi Covid-19 mendorong masyarakat untuk semakin bergantung pada teknologi, termasuk dalam pelaksanaan kewajiban spiritual seperti pembayaran zakat. Zakat online (e-zakat) memungkinkan muzaki membayar zakat secara tidak langsung melalui platform digital, yang juga memudahkan amil dalam mendistribusikan zakat secara lebih efisien. Penelitian ini bertujuan untuk (1) mengetahui pengaruh signifikan faktor-faktor seperti rerata pendapatan per bulan, usia, pekerjaan, pendidikan terakhir, dan jenis kelamin terhadap kecenderungan muzaki membayar zakat online, serta (2) menghasilkan model regresi terbaik dalam memprediksi kecenderungan tersebut. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan perbandingan antara analisis regresi linear ganda dan regresi multilevel. Hasil penelitian menunjukkan bahwa pendapatan dan usia muzaki berpengaruh signifikan terhadap kecenderungan membayar zakat secara online, sedangkan pekerjaan, pendidikan, dan jenis kelamin tidak. Selain itu, model regresi multilevel lebih baik dibandingkan regresi linear ganda, ditunjukkan oleh nilai AIC dan BIC yang lebih kecil serta nilai ICC yang tinggi (87,6%), menandakan bahwa domisili kabupaten/kota memberi kontribusi besar terhadap varians total. Oleh karena itu, regresi multilevel dianggap lebih tepat untuk menganalisis kecenderungan pembayaran zakat online dalam konteks ini.
Analysis of the Determining Factors Influencing Accounting Students’ Interest in Pursuing Careers in Islamic Financial Institutions Dewi, Mytha Chandra; Januarti, Indira
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8138

Abstract

This study aims to analyze the influence of religiosity, personality, knowledge of Islamic accounting, and job market considerations on accounting students’ interest in pursuing careers in Islamic financial institutions. The research adopts the Theory of Planned Behavior, which is an extension of the Theory of Reasoned Action. The study population comprises undergraduate accounting students from universities in Indonesia who have taken Islamic accounting courses. This research employs a quantitative approach. The data used are primary data collected through an online questionnaire survey. The sampling technique used is convenience sampling, which involves selecting samples based on ease of access or respondent availability. Variable measurement is carried out through statements presented to students using a Likert scale ranging from 1 to 5. The sample size was determined using the Lemeshow formula, and this study obtained 155 respondents from several universities in Indonesia, including Universitas Islam Indonesia, Universitas Muhammadiyah Yogyakarta, Universitas Islam Negeri Sunan Kalijaga, Universitas Islam Negeri Walisongo, Universitas Islam Sultan Agung, and Universitas Muhammadiyah Semarang. The analysis tool used was IBM SPSS version 26 software. Data analysis was conducted using multiple linear regression. The results showed that personality and knowledge of Islamic accounting have a positive influence on accounting students' interest in pursuing careers in Islamic financial institutions. Conversely, religiosity and job market considerations do not have a positive effect on accounting students’ career interest in Islamic financial institutions.
Co-Authors Indardi, Sugeng Indira Djanuarti Okky Riswandha Imawan