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The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust Ahmad, Zulfikar Ali; Rusdianto, Rusdianto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v9i2.109-119

AbstractÂ Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZâ€™s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZâ€™s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZâ€™s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.AbstrakÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dariÂ muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.

Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions Ahmad, Zulfikar Ali; Rusdianto, Rusdianto
Shirkah: Journal of Economics and Business Vol 5, No 2 (2020)
Publisher : IAIN Surakarta

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.

THE DETERMINING FACTORS OF STUDENT INTENTION TO DONATE IN SOCIAL CROWDFUNDING MEDIA Cynthia Ayu Manggarani; Zulfikar Ali Ahmad
Hasanuddin Economics and Business Review Vol 4, No 1 (2020): HEBR June 2020
Publisher : Hasanuddin University

The issue of social crowdfunding has been widely discussed in various countries. In Indonesia, social crowdfunding media platforms are frequently used for social activities such as the donation for the victims of natural disasters or donation for people who suffer from financial deficiency. However, empirical research on social crowdfunding is finite. Even though the platform has been extensively used by the society, the lack of interest towards study in social crowdfunding is evident due to the obscureness of government regulations regarding the fundraising media. Considering the enormous contribution of social crowdfunding media for the people in need, the enthusiasm of the society to participate in the donation activities thus need to be elevated. This study aims to determine the degree of one’s motivation in trying to try to donate through social crowdfunding media. The data of this research was collected using survey method with a total of 300 respondents.

Apakah Ekuitas Merek dan Kesadaran Halal Memediasi Pengaruh Religiusitas dan Akulturasi terhadap Keputusan Pembelian? Dwi Ratna Sari; Asep Maulana Rohimat; Zulfikar Ali Ahmad
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 11, No 1 (2021)
Publisher : Universitas Alma Ata

When the Korean Wave became a new trend in Indonesia, many Indonesian Muslims were influenced by the Korean culinary culture. Many people do not pay attention to the halal aspects of food, especially Korean food where the majority of the population is non-Muslim. From this the researchers conducted research on the effect of religiosity and acculturation on halal decisions with brand equity and halal awareness as mediating variables. This study uses a convenience sampling method with Korean food consumer object samples taken as many as 97 respondents randomly. Data analysis techniques used are multiple linear regression tests and multiple tests. The results of the study show that religiosity has a significant effect on brand equity, acculturation has a significant effect on brand equity, religiosity has a significant effect on halal awareness, but acculturation has a not significant effect on halal awareness, religiosity and acculturation has a significant effect on purchasing decisions, brand equity has an effect on significant on purchasing decisions and halal awareness has a significant effect on purchasing decisions. Brand equity mediates the effect of religiosity and acculturation on purchasing decisions. Meanwhile, halal awareness mediates the influence of religiosity on purchasing decisions.

Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment Bima Cinintya Pratama; Zulfikar Ali Ahmad; Maulida Nurul Innayah
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.

The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust Zulfikar Ali Ahmad; Rusdianto Rusdianto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Abstract Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.Abstrak Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.

Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions Zulfikar Ali Ahmad; Rusdianto Rusdianto
Shirkah: Journal of Economics and Business Vol 5, No 2 (2020)
Publisher : IAIN Surakarta

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.

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