Articles
<![CDATA[The Determinant of Takaful Acceptance: Theory of Reasoned Action Approach ]]>
<![CDATA[Hasyim, Fuad]]>
<![CDATA[ Journal of Finance and Islamic Banking Vol 1, No 1 (2018) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Surakarta ]]>
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DOI: 10.22515/jfib.v1i1.1246
<![CDATA[Indonesia has great potential for Islamic insurance (takaful) based on the ratio of GDP. But still very few Indonesians, who have used Islamic insurance as a form of risk management and financial planning. This can be seen from the data, Indonesia has low literacy index and financial inclusion, mainly on conventional insurance (15.8% literacy, 12.1% inclusion) and Islamic insurance (2.51% literacy, 1.92 inclusions). This study aims to reveal why the low of Islamic insurance acceptance in Indonesia. This research uses a quantitative method, using the Theory of Reasoned Action Approach (TRA). The TRA construct identifies the effect of Attitude and Subjective Norms on Behavior through Intention. TRA constructs can be measured using the Structural Equation Modeling method with Partial Least Square (SEM-PLS). The results found that acceptance of Islamic insurance is influenced by attitude and subjective norms. Technically, either directly or indirectly, attitude variables affect the behavior through intention (sig. 0,000) or subjective norms variable affect to behavior through intention (Sig. 0,003]]>
<![CDATA[PEER TO PEER LENDING AS ALTERNATIVE ONLINE MICROFINANCE PLATFORM: THREAT AND CHALLENGE TO ISLAMIC MICROFINANCE ]]>
<![CDATA[Hasyim, Fuad]]>
<![CDATA[ Indonesian Journal of Islamic Literature and Muslim Society Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/islimus.v4i2.1491
<![CDATA[Technological progress will be in line with the development of science. Innovation was created to provide positive benefits and convenience for human life. This study aims to see the public acceptance of the use of online financing applications called P2P Lending. The approach is made by using the Technology Acceptance Model Theory with Structural Equation Modeling (SEM). The results show that all constructs consisting of PEoU, PU, Attitude, Behavior Intention to Use and Actual System Use have a significant effect (α 0.05). The conclusion tells us that convenience will create a positive user experience (useful) so that it has an impact on the attitude of using the P2P lending platform. A continuous attitude will form habits, which will eventually reach a high frequency of use (addiction) and create user satisfaction. At the level of user satisfaction, this means that acceptance from P2P Lending is welcomed and enthusiastic for millennials and has the potential to threaten traditional microfinance (disruptive) like BMT.]]>
<![CDATA[ZISWAF Digital Payment as An Effort to Reach Millennials ]]>
<![CDATA[Hasyim, Fuad]]>;
<![CDATA[Awwal, Muhammad Al-Farido]]>;
<![CDATA[Al Amin, Nur Hidayah]]>
<![CDATA[ Economica: Jurnal Ekonomi Islam Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam UIN Walisongo ]]>
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DOI: 10.21580/economica.2020.11.2.5752
<![CDATA[Abstract: ZISWAF is an Islamic-led fundraising instrument aimed at wealth distribution. The existence of technological developments allows the adaptation of payments with all its acceleration. This study aims to determine the digital payment strategy to maximize ZISWAF’s revenue potential in Indonesia. This study uses the TAM, and TPB modification approaches. The methodology used is structural equation modeling (SEM) with a partial least square (PLS) approach. The sample used is the Y generation as a representation of the millennial generation. The results showed that all the variables forming the TAM theory (perceived usefulness, perceived ease of use, attitude) and all the variables creating the TPB theory (subjective norms and perceived behavior control) significantly affect the Intention (INT) of individuals pay for online ZISWAF (sig. 0.05, α=5%). Furthermore, attitude is a mediating variable in a partial/ quasi modification model that links perceived usefulness (PU), perceived ease of use (PEoU) to Intention (INT) (VAF=49.87%).Abstrak: ZISWAF adalah instrumen pengumpulan dana yang dipelopori Islam dengan tujuan untuk distribusi kekayaan. Adanya perkembangan teknologi memungkinkan adaptasi pembayaran dengan segala akselerasinya. Penelitian ini bertujuan untuk mengetahui strategi pembayaran digital untuk memaksimumkan potensi pendapatan ZISWAF di Indonesia. Penelitian ini menggunakan pendekatan modfikasi TAM dan TPB. Metodologi yang digunakan adalah structural equation modeling (SEM) dengan pendekatan partial least square (PLS). Sampel yang digunakan merupakan generasi Y sebagai representasi generasi milenial. Hasil menunjukkan seluruh variabel pembentuk teori TAM yakni perceived usefulness (PU), perceived ease of use (PEoU) dan attitude (ATT) dan seluruh variabel pembentuk teori TPB yakni subjective norms (SN) dan perceived behavior control (PBC) berpengaruh terhadap intention (INT) individu dalam membayar ZISWAF secara online (sig. 0.05, α=5%). Attitude (ATT) merupakan variabel pemediasi dalam model modifikasi yang bersifat partial/ quasy yang menghubungkan perceived usefulness (PU), perceived ease of use (PEoU) terhadap intention (INT) (VAF=49.87%)]]>
<![CDATA[ANTESEDEN KINERJA KEUANGAN PADA BANK YANG TERDAFTAR DI BEI ]]>
<![CDATA[Hasyim, Fuad]]>;
<![CDATA[Munawwaroh, Hafsotul]]>
<![CDATA[ Jurnal Ekonomi Manajemen Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi ]]>
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DOI: 10.37058/jem.v7i1.2008
<![CDATA[ABSTRACTThe success of a company on business strategy can be seen from its financial performance. Financial performance measures the extent to which a company's health level during its operational activities. This study aims to examine the effect of employee stock ownership programs (ESOP), operational efficiency ratio (OER), debt to asset ratio (DAR), and risk (NPL) on financial performance with proxy Return on Asset (ROA). Population in this study are banking sector companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling method used was purposive sampling method and obtained 28 company samples. The type of data in this study is panel data and using multiple regression with common, fixed and random effect modeling approach. The results indicate that the employee stock ownership program (ESOP) and debt to asset ratio (DAR) have a significant positive effect on financial performance (ROA). While operational efficiency ratio (OER) and risk (NPL) have a insignificant effect on financial performance (ROA). Keywords: ESOP; BOPO; DAR; NPL; ROA; IDX.ABSTRAKKeberhasilan suatu perusahaan dalam strategi bisnis dapat dilihat dari kinerja keuangannya. Kinerja keuangan mengukur sejauh mana tingkat kesehatan suatu perusahaan selama menjalankan kegiatan operasionalnya. Penelitian ini bertujuan untuk menguji pengaruh employee stock ownership program (ESOP), biaya operasional pendapatan operasional (BOPO), debt to asset ratio (DAR) dan risiko (NPL) terhadap kinerja keuangan dengan proksi return on asset (ROA). Populasi dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 28 sampel perusahaan. Jenis data dalam penelitian ini adalah data panel dan menggunakan regresi berganda dengan pendekatan pemodelan common, fixed dan random effect. Hasil penelitian menunjukkan bahwa employee stock ownership program (ESOP) dan debt to asset ratio (DAR) berpengaruh positif signifikan terhadap kinerja keuangan (ROA). Sedangkan biaya operasional pendapatan operasional (BOPO) dan risiko (NPL) tidak berpengaruh signifikan terhadap kinerja keuangan (ROA).Kata Kunci: ESOP; BOPO; DAR; NPL; ROA; IDX.]]>
<![CDATA[Tax Aggressiveness in Manufacturing Companies in Indonesia ]]>
<![CDATA[Fuad Hasyim]]>;
<![CDATA[Adhi Kresna Jiwayana]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i1.1102
<![CDATA[This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.]]>
<![CDATA[DANA DESA DALAM PENINGKATAN KESEJAHTERAAN MASYARAKAT PADA DESA WISATA MENGGORO ]]>
<![CDATA[Yulfan Arif Nurohman]]>;
<![CDATA[Rina Sari Qurniawati]]>;
<![CDATA[Fuad Hasyim]]>
<![CDATA[ Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 1 (2019): Magisma ]]>
Publisher : <![CDATA[Magister Manajemen STIE Bank BPD Jateng ]]>
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DOI: 10.35829/magisma.v7i1.38
<![CDATA[Wisata menjadi salah satu sektor unggulan yang dikembangkan oleh pemerintah. Keberadaan wisata dianggap sebagai sebuah potensi daerah dalam peningkatan pendapatan. Masyarakat dilibatkan dalam pengelolaan potensi wisata daerah. Pada tahun 2016 Pemerintah Kabupaten Temanggung menetapkan sepuluh desa wisata, salah satunya Desa Menggoro yang terdapat wisata tradisi Jum’at Pahing dan wisata religi Masjid Jami’ Menggoro. Pengembangan desa wisata menggunakan dana desa yang diberikan oleh pemerintah. Dana desa yang dikucurkan diharapkan mampu meningkatkan animo masyarakat dalam berkunjung pada desa wisata dengan memperbaiki dan menambah beberapa fasilitas pendukung. Tujuan dari penelitian ini adalah mempelajari pengaruh dana desa dalam meningkatkan kesejahteraan masyarakat. Penelitian ini dilakukan di Desa Menggoro dengan 100 responden. Teknik sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dan menggunakan alat analisis regresi berganda. Hasil dari penelitian menunjukan bahwa terdapat pengaruh yang positif antara kebijakan desa dengan kesejahteraan masyarakat.]]>
<![CDATA[Adoption of Extended Theory of Planned Behavior to Halal Food Purchasing Decision Admist Pandemic ]]>
<![CDATA[Fuad Hasyim]]>
<![CDATA[ Journal of Islamic Economic Laws Vol 5, No 1: January 2022 ]]>
Publisher : <![CDATA[Muhammadiyah University Press ]]>
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DOI: 10.23917/jisel.v5i1.15162
<![CDATA[This study aims to see whether there has been a change in the pattern of consumption of halal food during a pandemic. This study used a sample of the Soloraya Residence with a random sampling distribution technique using an online questionnaire (G-form). The quantitative research method is carried out using the Extended TPB approach, and processed with the Structural Equation Modeling Technique. The results show that all constructs namely attitude, subjective norms, perceived behavioral control, religiosity and descriptive norms affect the purchase intention of halal food and the decision to buy halal food. By using a pandemic condition as a dummy variable, the results obtained are differences in decision making to buy halal food before and during a pandemic. This means that there is a pattern of changes in people's consumption that tends to choose halal food, even though the changes are small.]]>
<![CDATA[Potensi Kain Shibori sebagai Strategi Penguatan Ketahanan Ekonomi dalam Menghadapi Masa Pandemi ]]>
<![CDATA[Fuad Hasyim]]>
<![CDATA[ Transformatif : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2021) ]]>
Publisher : <![CDATA[UIN Raden Mas Said Surakarta ]]>
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DOI: 10.22515/tranformatif.v2i1.3537
<![CDATA[This community service aims to increase the motivation of young people to have an entrepreneurial spirit in the midst of a pandemic. Community service activities consist of trauma healing and entrepreneurship training. Entrepreneurship training in the form of making cloth and shibori t-shirts. During the pandemic, the rate of psychological disorders reached 64.8%. Some of the effects of these disorders are anxiety (65%), depression (62%) and trauma (75%). Therefore, trauma healing is expected to reduce anxiety, depression and trauma. Then continued with entrepreneurship training to restart, motivate creativity and increase optimism among young people with activities that have economic value to survive during the pandemic. The selection of shibori fabrics and shirts is due to the ease of obtaining raw materials, affordability of prices and good business prospects. The subjects of the service are Ikatan Pelajar Nahdlatul Ulama (IPNU) and Ikatan Pelajar Putri Nahdlatul Ulama (IPPNU) Pimpinan Cabang Boyolali as representatives of youth in the Boyolali Regency area. The service was held at the Kemasan Village Hall, Sawit, Boyolali. The results show that community service activities are able to reduce the level of psychological disorders and are able to increase the motivation of young people to become entrepreneurs. The indicators are attitude (sig. 0.005), subjective norm (sig. 0.000) and perceived behavioral control (0.047) have a significant effect on interest in entrepreneurship. The hope is that after carrying out community service and providing assistance for the shibori cloth and shirt business, it will be able to improve the family economy and in aggregate be able to create economic resilience during the pandemic.]]>
<![CDATA[ADOPSI TEORI PERILAKU BERENCANA DALAM MENGANALISIS NIAT MELAKUKAN WAKAF TUNAI ]]>
<![CDATA[Fuad Hasyim]]>;
<![CDATA[Yulfan Arif Nurohman]]>
<![CDATA[ Among Makarti Vol 14, No 1 (2021): AMONG MAKARTI ]]>
Publisher : <![CDATA[STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v14i1.201
<![CDATA[Wakaf merupakan salah satu bentuk sedekah yang dianjurkan dalam Islam. Wakaf tunai dianggap sebagai metode yang praktis karena mudah dan terjangkau untuk disumbangkan dibandingkan dengan bentuk wakaf lainnya. Penelitian ini bertujuan untuk menganalisis niat individu untuk berwakaf tunai. Adapun pendekatan yang dilakukan dengan mengadopsi teori perilaku berencana (extended theory of planned behavior/ TPB). Penelitian dilakukan dengan mengambil 96 responden yang ada di Soloraya dengan teknik clustered random sampling. Analisis data menggunakan regresi linier berganda dengan menggunakan software SmartPLS. Hasilnya menunjukkan bahwa variabel sikap, kontrol perilaku dan pengalaman berpengaruh terhadap niat sesorang dalam melakukan wakaf tunai. Sementara norma subyektif tidak berpengaruh atas niat seseorang dalam melakukan wakaf tunai.]]>
<![CDATA[PEER TO PEER LENDING AS ALTERNATIVE ONLINE MICROFINANCE PLATFORM: THREAT AND CHALLENGE TO ISLAMIC MICROFINANCE ]]>
<![CDATA[Fuad Hasyim]]>
<![CDATA[ Indonesian Journal of Islamic Literature and Muslim Society Vol. 4 No. 2 (2019): December 2019 ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/islimus.v4i2.1491
<![CDATA[Technological progress will be in line with the development of science. Innovation was created to provide positive benefits and convenience for human life. This study aims to see the public acceptance of the use of online financing applications called P2P Lending. The approach is made by using the Technology Acceptance Model Theory with Structural Equation Modeling (SEM). The results show that all constructs consisting of PEoU, PU, Attitude, Behavior Intention to Use and Actual System Use have a significant effect (α <0.05). The conclusion tells us that convenience will create a positive user experience (useful) so that it has an impact on the attitude of using the P2P lending platform. A continuous attitude will form habits, which will eventually reach a high frequency of use (addiction) and create user satisfaction. At the level of user satisfaction, this means that acceptance from P2P Lending is welcomed and enthusiastic for millennials and has the potential to threaten traditional microfinance (disruptive) like BMT.]]>
