K, M Yusuf
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MEASUREMENT OF SHARIA BUSINESS PERFORMANCE WITH AL-FALAH APPROACH K, M Yusuf; Rahmah, Syahidah; Muchran, Muchriana
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5337

Abstract

This study aims to conduct performance measurement analysis with Al-Falah approach. Al-Falah's approach is evaluated in accordance with Islamic law where the purpose of human life is to achieve worldly benefits and the well-being of the hereafter. The methodology used in this research is qualitative descriptive through reference studies conducted with scientific level through data collection, data reduction, data presentation, data validation and drawing conclusions. The results of the study formulate the concept of business performance through al-falah approach that balances aspects of worldly welfare and the well-being of the hereafter through eight balance indicators namely property development, worship, capacity development, spiritual development, salary eligibility, implementation of zakat, sustainability of business organization and ukhuwah in the organization.
Determinants of Zakat Payment Behavior through Digital Platforms in Makassar City K, M Yusuf; Parmitasari, Rika Dwi Ayu; Haddade, Abdul Wahid
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12815

Abstract

This study aims to examine the factors that determine muzakki behavior in paying zakat through digital platform services in the city of Makassar. The type of research used is applied research with field studies. The approach used in this research is quantitative with causal associative. The method in this study is through primary data collection by distributing questionnaires and secondary data through data collection at BAZNAS and LAZ in Makassar City as well as through reference journals related to the study title. The sample technique used is the Ferdinand formula with a sample size of 332. The data analysis technique used in this study is the Structural Equation Model (SEM). The results of this study show that the perception of usefulness has a significant effect on the intention of muzakki, the perception of ease of use has a significant effect on the intention of muzakki, digital knowledge has a significant effect on the intention of muzakki, the perception of usefulness does not affect the behavior of muzakki, simple perception. usage has a significant effect on muzakki behavior, digital knowledge has a significant effect on muzakki behavior, intention has a significant effect on muzakki behavior, perception of usefulness has a significant effect on behavior through muzakki intention, perception of ease of use has a significant effect significant on behavior through muzakki intention and digital knowledge has a significant effect on behavior through muzakki intention