Garuda - Garba Rujukan Digital

Faktor-Faktor yang Mempengaruhi Minat Menggunakan E-Zakat dalam Membayar Zakat, Infaq, dan Sedekah Puguh Kharisma; Prabowo Yudo Jayanto
AKSES: Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2021): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v16i1.4471

In the modern era like today, it also changes the model of financial transactions that were previously carried out conventionally, now it can be done digitally or online using financial technology. This digital transaction trend has also changed the payment methods for Zakat, Infaq, and Alms that were previously done conventionally, now it can be done digitally through the E-Zakat service provided by the Zakat Management Organization. In the last 5 years, there has been a significant trend of increasing digital payments of Zakat, Infaq, and Almsgiving. This has become a new phenomenon in collecting Zakat, Infaq, and Alms funds so that what factors also influence the interest of muzaki to use E-Zakat in paying Zakat, Infaq, and Alms so that there is a trend of increasing the intensity of digital ZIS payments needs to be known so that the collection Zakat, Infaq and Alms funds can be maximized. The population of this research is amil who work at OPZ at provincial and national scale in Semarang City who have opened E-Zakat service. The sampling technique used was quota sampling and the number of samples was 70 respondents. Primary data collection using a questionnaire method. Data were analyzed using descriptive analysis and Structural Equation Modeling (SEM) with the SmartPLS 3.0 analysis tool. The results show that Usability and Transparency have a significant positive effect, Risk has a significant negative effect on Interests in Using E-Zakat, but Accountability has no significant effect on Interests in Using E-Zakat in Paying Zakat, Infaq, and Alms. Based on the research results, it can be concluded that the interest in using E-Zakat in paying Zakat, Infaq, and Alms is influenced by the Usability, Risk and Transparency variables of the E-Zakat service. The suggestions from researchers for OPZ are expected to be able to maintain and improve the quality of service and add features for muzaki / donors. For further researchers, it is hoped that they can develop research by examining other factors that are thought to influence the interest in using E-Zakat in paying Zakat, Infaq, and Alms. It is expected to present the ease of use variable to complement the variable elements in the Technology Acceptance Model (TAM) theory. Keywords: E-Zakat, Zakat Management Organization, Management, Digital Transactions, ZIS, Online

DETERMINATION of MOTIVATION Muzakki PAYING ZAK at ZAKAT MANAGEMENT Institution (Case study on MSME owners) Nurkholis Nurkholis; Prabowo Yudo Jayanto
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6380

This study aims to test and analyze factors that influence the motivation of Muzakki to pay zakat through religiosity, understanding of zakat, level of income, environmental, accountability of zakat management agency and socialization of zakat management agency. The population in this research is all Muslim SMEs in Semarang, while 100 Muslim SME owners in Semarang that are randomly sampled. Data is collected using the questionnaires and analyzed using Structural Equation Modeling (SEM) and Partial Least Square (PLS) with Smart analysis tool PLS 3.0. The study shows that religiosity, understanding of zakat, income level, environment, and accountability of the zakat management agency has a positive and significant influence on the motivation of Muzakki to pay Zakaah. While socialization of zakat management zakat has no significant effect.

Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Anggota Dalam Menyimpan Dana Di Kspps Kota Semarang Muhammad Fikri Aziz; Prabowo Yudo Jayanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2021)
Publisher : Universitas Muhammadiyah Surabaya

The purpose of this study was to determine effect of level of income, religiosity, culture, principle of profit sharing and quality of service to members saving decision at KSPPS in Semarang City. The population of this research are active members of KSPPS that registered in Dinas Koperasi dan Usaha Mikro Kota Semarang. The sample technique uses accidental sampling and the number of the sample of this research are 100 respondens. Primary data collection using questionnaire method. The data were analyzed using descriptive analysis and PLS-based Structural Equation Modelling (SEM) with Smart PLS 3.0 analysis tool. Result of this research showed that level of income, religiosity, culture, principle of profit sharing, and quality of service has a significant positive effect on saving decision members at KSPPS in Semarang City.

Faktor-Faktor yang Mempengaruhi Kualitas Pembiayaan: Persepsi Pegawai BNI Syariah Semarang Ika Arista; Prabowo Yudo Jayanto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

AbstractThe purpose of this research is to analyze the influence of financing fund adequacy, risk, credit assessment of 5C, accountability, internal control systems, and accounting information on financing quality at BNI Syariah Semarang. The population of this study is all employees of BNI Syariah Semarang which consist of 120 employees. Sampling technique used in this study is random sampling method. It uses the slovin’s formula and obtains 55 respondents. The technique of data analysis used in this study is Structural Equation Modelling-Partial Least Square (SEM-PLS) with analysis tool of SmartPLS 3.0. The results of this research showed that the adequacy of financing funds, credit assessment of 5C, accountability, and accounting information have a significant and positive impact on financing quality. While risk and internal control systems don’t have significant impact on financing quality AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh kecukupan dana pembiayaan, risiko, penilaian 5C Kredit, akuntabilitas, sistem pengendalian internal, dan informasi akuntansi terhadap kualitas pembiayaan pada BNI Syariah Semarang. Populasi penelitian ini adalah seluruh pegawai BNI Syariah Semarang yaitu sebanyak 120 pegawai. Metode pengambilan sampel yang digunakan adalah metode random sampling. Dengan menggunakan rumus slovin diperoleh sebanyak 55 responden. Teknik analisis menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menyatakan bahwa kecukupan dana pembiayaan, penilaian 5C kredit, akuntabilitas, dan informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas pembiayaan. Sedangkan risiko dan sistem pengendalian internal tidak berpengaruh signifikan terhadap kualitas pembiayaan

PELATIHAN EKONOMI SYARIAH BAGI GURU SMK SEBAGAI INISIASI PEMBUKAAN PROGRAM STUDI PERBANKAN SYARIAH Hasan Mukhibad; Prabowo Yudo Jayanto
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 3, No 1 (2017): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

The development of Islamic banking industry is rapid. Data from Indonesian Bank shows the growth of asset annually (YoY) are 33.49%. This rapid growth brings the consequences of increasingly needed of Human Resources who understand the concept, practical and operationalization of Islamic bank. Nevertheless, the results of Indonesian's Bank research showing that there are 90% of Islamic bank employees do not has Islamic economic background. To meet the needs of this human resources, some vocational high schools (Sekolah Menengah Kejuruan) already has expertise program in Islamic bank. However, the Collage of Education in Indonesia does not yet has a department of Islamic Economic Education or a similar study program that produces a teacher of Islamic bank. Synergy between collage and teachers is needed to increase the teachers competence in teaching in Islamic Bank. This community service program done to improve understanding of teachers by conducting training in Demak District. Training materials related to the concept of Islamic economy, operationalization of Islamic banks and accounting. Based on data using a different test T-Test yielded a significance value are 0.000. This result that this training provides benefits of improving teachers' understanding of Islamic economy.

Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Anggota Dalam Menyimpan Dana Di KSPPS Kota Semarang Muhammad Fikri Aziz; Prabowo Yudo Jayanto
ECONBANK: Journal of Economics and Banking Vol 3 No 1 (2021): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i1.219

Islamic financial institutions in Indonesia are growing rapidly. However, the market-share of Islamic financial institutions are still far from conventional financial institutions. The purpose of this study was to determine effect of level of income, religiosity, culture, principle of profit sharing and quality of service to members saving decision at KSPPS in Semarang City. The population of this research are active members of KSPPS that registered in Dinas Koperasi dan Usaha Mikro Kota Semarang. The sample technique uses accidental sampling and the number of the sample of this research are 100 respondens. Primary data collection using questionnaire method. The data were analyzed using descriptive analysis and PLS-based Structural Equation Modelling (SEM) with SmartPLS 3.0 analysis tool. Result of this research showed that level of income, religiosity, culture, principle of profit sharing and quality of service has a significant positive effect on saving decision members at KSPPS in Semarang City.

MSME accounting workshop for students at the Kafalatul Yatama Orphanage, Ngaliyan, Semarang Muhammad Ihlashul Amal; Asrori Asrori; Fachrurrozie Fachrurrozie; Indah Fajarini Sri Wahyuningrum; Prabowo Yudo Jayanto; Fian Tri Rohmah
Community Empowerment Vol 7 No 7 (2022)
Publisher : Universitas Muhammadiyah Magelang

The students of the Kafalatul Yatama Orphanage are the next generation of the nation who have the same rights in getting protection, love and adequate education for their future. The focus of this service is education on small and medium micro accounting and social development. In particular, the purpose of this community service is to provide MSME accounting knowledge and simple bookkeeping skills to orphanage students so that they are able to compile financial reports such as statements of financial position, profit and loss, and cash flow when they carry out entrepreneurial activities. Service activities are carried out using a training method consisting of 3 stages, namely, preparation, implementation, and evaluation. The results achieved from this activity are delivering knowledge and ability to book and prepare MSME financial reports.

Faktor-Faktor Dalam Menggunakan E-Money (Gopay) Pada Masyarakat Muslim di Kota Semarang Muhammad Faizun Ulurrosyad; Prabowo Yudo Jayanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7634

Abstract - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations

Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Semarang Selatan Tahun 2019 Arbani Rusdi; Prabowo Yudo Jayanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7632

Abstract - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations

Pengaruh motivasi, kepemimpinan, komitmen organisasi, sistem informasi akuntansi, transparansi dan akuntabilitas terhadap kinerja karyawan perbankan syariah Puja Novilia; Prabowo Yudo Jayanto
JURNAL MANAJEMEN Vol 10, No 2 (2018): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v10i2.4064

Penelitian ini bertujuan untuk menguji apakah motivasi, kepemimpinan, komitmen organisasi, sistem informasi akuntansi, transparansi dan akuntabilitas berpengaruh terhadap kinerja karyawan. Penelitian ini dilakukan pada karyawan perbankan syariah di Kabupaten Grobogan yang terdiri dari 39 responden. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Metode pengumpulan data menggunakan kuesioner. Analisis data menggunakan Structural Equation Model–Partial Least Square (SEM-PLS). Hasil penelitian menunjukan bahwa motivasi dan transparansi berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan. Kepemimpinan, komitmen organisasi, dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja karyawan. Akuntabilitas berpengaruh positif dan tidak signifikan terhadap kinerja karyawan.

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