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Bibliometric Analysis in Islamic Social Finance and Covid-19 Research Sari, Dia Purnama; Cahyani, Utari Evy; Siregar, Rizal Ma'ruf Amidy
Journal of Islamic Social Finance Management Vol 3, No 1 (2022): JANUARI-JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1011.612 KB) | DOI: 10.24952/jisfim.v3i1.5281

Abstract

Makalah ini merupakan studi kepustakaan bibliometrik tentang keuangan sosial Islam. Data bersumber dari data bibliografi dengan menggunakan kata kunci “Islam dan keuangan sosial”, dan “covid”. Studi ini menganalisis 500 publikasi dari tahun 2020 hingga 2022 dari dimensi database. Analisis data dilakukan dengan menggunakan biblioshiny dengan R-studio. Jumlah artikel bertema sosial keuangan Islam dan Covid-19 yang diterbitkan pada jurnal yang dilengkapi dengan objek digital cukup banyak dan dapat terus bertambah, mengingat dampak pandemi yang dirasakan, menjadikan sosial kemasyarakatan Islam penting.Beberapa topik dan kata kunci yang populer digunakan dalam tema ini dan kemungkinan untuk dikembangkan lebih lanjut, terutama pada domain tertentu dalam keuangan sosial Islam dalam menghadapi pandemi. Oleh karena itu,
Bibliometric Analysis of Islamic Business Model to Explore the Determinants of Customer Satisfaction Sari, Dia Purnama; Cahyani, Utari Evy; Aviva, Itsla Yunisva; Siregar, Rizal Ma'ruf Amidy
AL-QARDH Vol 7 No 2 (2022): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide a bibliometric analysis of the Islamic business model. This study presents bibliometric analysis and identifies publication trends within the scope of the Islamic business model in journals indexed by the dimensions database from 1994 to 2022. This study uses descriptive statistics based on 217 published articles related to the Islamic business model. The data was collected from the dimensions database and analyzed using VOSviewer. The results showed that most articles on Islamic business models were published in 2021. The journals that contain the most articles on Islamic business models are the
Quo Vadis, Muslim Youth Entrepreneurship? Bibliometric Analysis of Entrepreneurship at Islamic University Zaidi, Nurul Ain Binti; Cahyani, Utari Evy; Siregar, Rizal Ma'ruf Amidy
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v10i1.13245

Abstract

Muslim youth empowerment is an issue that is not only related to the economic field but also to other fields such as education, health, sociology, and psychology. Entrepreneurship is an effort to empower Muslim youth to increase their competitiveness in the global economy. Thus, this research aims to investigate the trends in existing research on entrepreneurship at Islamic Universities. The data analyzed were from 88 research publications from 2007 to 2022 in Dimensions.ai with the search terms "entrepreneurship" and "Islamic University." The data was analyzed using a Biblioshiny R-based and VOSViewer app to generate a bibliometric map describing the journal's characteristics, trends, keywords, and authors related to entrepreneurship and Islamic University research.
The Moderating Effect Of Trust On Intention To Use Digital Bank: Technology Acceptance Model (Tam) Approach Sitompul, Risna Hairani; Lubis, Rini Hayati; Siregar, Rizal Ma'ruf Amidy
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v10i1.13640

Abstract

The transition from the traditional world to advanced technology makes banking services easier for digital banks and is supported by an internet network with increasingly easier and broader coverage. The information technology system acceptance model will be used as a Technology or Technology Acceptance Model (TAM).  TAM is an individual's intention and attitude to use technology determined by convenience and usefulness. Trust, convenience, and benefits of digital payments influence consumer behavior, especially for Generations Y and Z. The aim of the research that will be carried out is to determine the effect of convenience on intention to use digital banks, the effect of usability on intention to use digital banks, the effect of trust as moderating the effect of ease on intention to use digital banks, the effect of trust as moderating usability on intention to use digital banks. This research was conducted on all students who entered college at UIN SYAHADA Padangsidimpuan in 2020, totaling 162 students with a sample of 115 students. Data is processed using SMARTPLS, version 4. Outer model analysis can be seen from several indicators: Validity Test, Reliability Test, and Multicollinearity Test. Evaluation of the Inner Model: Estimation for Fath Coefficient, R-Square, and Model Fit. Hypothesis Testing Hypothesis testing can be seen from the t-statistic and probability values. The research results show that convenience significantly affects the intention to use digital banks (4,099 1.96). In contrast, the effect of usability, convenience moderated by trust, and the effect of usability moderated by trust on interest in digital bank users are insignificant.
Financial Transparency and Accountability in Zakat Fund Management through a Longitudinal Content Analysis of BAZNAS Siregar, Rizal Ma'ruf Amidy
Journal of Islamic Social Finance Management Vol 6, No 2 (2025): JULI - DESEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v6i2.21274

Abstract

This study examines financial transparency and accountability at Indonesia’s National Board of Zakat (BAZNAS) through a longitudinal content analysis of eight audited financial reports covering 2016–2023. Quantitative disclosure scoring was combined with qualitative thematic analysis. The quantitative analysis employed 34 indicators across five dimensions: report completeness, ZIS fund transparency, accounting policies and detail, audit and accountability, and performance and accessibility. Indicators were scored from 0 to 2 according to disclosure completeness and specificity. The disclosure index increased from 57.4% in 2016 to 91.2% in 2023. The largest improvement occurred in 2022, primarily reflecting the inclusion of complete notes to the financial statements in the supplied documents. Information on fund collection, distribution, and balances was consistently disclosed, and all reports contained unmodified audit opinions. Qualitative analysis identified consistent formal accountability, more detailed accounting disclosures, improved document accessibility, and increasing financial complexity. However, negative amil fund balances persisted from 2021 to 2023, while substantial growth in infaq/sadaqah receipts in 2023 coincided with a lower reported distribution effectiveness ratio. These findings indicate that more comprehensive financial disclosure can coexist with fund management challenges. The study highlights the need for clearer explanations of undistributed funds, amil fund sustainability, and non-financial performance. The results concern disclosure within the supplied documents; missing notes in earlier files do not establish that such information was never prepared or published elsewhere.
Rethinking Financial Accountability and Disclosure Alignment at BAZNAS Mandailing Natal through Zakat Core Principles Siregar, Rizal Ma'ruf
Journal of Islamic Social Finance Management Vol 5, No 2 (2024): JULI - DESEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v5i2.21281

Abstract

This study examines the alignment of financial accountability and disclosure practices at BAZNAS Mandailing Natal with Zakat Core Principles (ZCP) 15, 16, and 17. It focuses on fund segregation, financial reporting, internal audit, Sharia supervision, transparency, and public access to information. The study uses a qualitative-dominant mixed-method case study design. Directed content analysis was applied to interview data, institutional documents, and relevant reporting practices, with ZCP 15–17 serving as the analytical framework. Selected Analytic Network Process (ANP) findings were used to identify the relative priorities of accountability issues and improvement strategies. The findings indicate that BAZNAS Mandailing Natal has established basic reporting mechanisms, including the separation of zakat funds from other charitable funds, semiannual reporting to provincial BAZNAS, and the use of the National Zakat Management Information System (SIMBA). However, these mechanisms have not yet resulted in comprehensive financial accountability. Internal audit has not functioned effectively, a Sharia Supervisory Board is not yet available, and public access to financial disclosures remains limited to administrative transparency rather than integrated digital disclosure. The ANP results identify accountability as the highest-priority issue among academic stakeholders, with a weight of 18.27%. Developing zakat reporting through a website or application is identified as the highest-priority strategy, with a weight of 35.80%. The study suggests that formal reporting compliance alone does not ensure substantive accountability. Strengthening internal audit, Sharia oversight, and accessible digital disclosure may help narrow the accountability gap and improve alignment with the ZCP framework.