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Islamic Social Reporting and Financial Distress In List of Sharia Securities Utari Evy Cahyani; Misnen Ardiansyah; Sunaryati Sunaryati
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7756

The number of sharia-approved companies in the Indonesia Stock Exchange is growing rapidly. It is important to see how the social performance of these companies, using Islamic Social Reporting Index (ISR Index). Financial Distress as an early sign of a company’s failure is also important to study. This study examines the relation between ISR Index and financial distress in list of sharia securities. The control variables apply in this research are SIZE, ROA, CR, WCTR, DER, and RETA. By using a sample of 129 companies from financial statements and annual reports (2014-2018), three models were built with the Modified Altmans Z-Score, Ohlson O-Score and Zmijewski Zm-Score as a proxy of financial distress. Based on ISR index calculation, the theme of products and services has the highest disclosure score. The lowest disclosure score is corporate governance theme. Panel data regression results show that ISR Index affects financial distress in the Modified Altman’s model. It means the higher the ISR index value, the greater the likelihood of companies run into financial distress. Whereas in Ohlson’s and Zmijewski’s model, ISR Index has no effect on financial distress.

Determinant of Behavioral Intention to Use Digital Zakat Payment: The Moderating Role of Knowledge of Zakat Utari Evy Cahyani; Dia Purnama Sari; Ahmad Afandi
ZISWAF Vol 9, No 1 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

The potential for zakat in Indonesia is increasing over time. However, the value of the increase in zakat receipts is not proportional to the potential of zakat. Research on zakat behavior using digital platforms is important considering the lack of realization of zakat collection compared to the existing potential. This study develops the UTAUT model by adding knowledge of zakat as a moderated variable. A quantitative approach is used in this research. The number of respondents in this study was 200 who were obtained through convenience sampling based on questionnaires distributed online. Data analysis was performed using partial least square-structural equation modeling (PLS-SEM). The results showed that performance expectancy, social influence, and facilitating conditions had a positive effect on behavioral intention to use digital zakat payment. Meanwhile, the moderating effect shows that knowledge of zakat moderates the relationship between performance expectancy and behavioral intention. These results have implications for the need to increase the effectiveness of digital zakat payments, have influencers who educate about zakat payments using digital, and increase the choice of zakat management institutions that accommodate digital payments so that the intention of muzakki to pay zakat using digital payments is increasing. The moderating effect implies that for muzakki who have higher knowledge of zakat, the level of trust and effectiveness of digital payments can increase the desire to pay zakat through digital payments.

Faktor-Faktor Yang Memengaruhi Intensi Muzakki Dalam Membayar Zakat Di Lembaga Utari Evy Cahyani; Itsla Yunisva Aviva; Aisa Manilet
Tazkir : Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 5, No 1 (2019): 11 Articles, Pages 1 - 174
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v5i1.1331

This study empirically explores the determined factors of muzakki intention to pay zakat at the zakat institution (BAZ and LAZ). The determined factors of muzakki intention to pay zakat at the zakat institution in the study comprises attitude, subjective norm, and perceive behavioral control. 100 questionnaires were disseminated to the respondents. The data were analysed using a logistic regression. The result of the study showed that perceive behavioral control positively affected the muzakki intention to pay zakat at the zakat institution. This study implies that necessary the role of muslim scholars, government and zakat institution to attrack muzakki to pay zakat in zakat institution.

Islamic Social Reporting and Financial Distress In List of Sharia Securities Utari Evy Cahyani; Misnen Ardiansyah; Sunaryati Sunaryati
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7756

The number of sharia-approved companies in the Indonesia Stock Exchange is growing rapidly. It is important to see how the social performance of these companies, using Islamic Social Reporting Index (ISR Index). Financial Distress as an early sign of a company’s failure is also important to study. This study examines the relation between ISR Index and financial distress in list of sharia securities. The control variables apply in this research are SIZE, ROA, CR, WCTR, DER, and RETA. By using a sample of 129 companies from financial statements and annual reports (2014-2018), three models were built with the Modified Altmans Z-Score, Ohlson O-Score and Zmijewski Zm-Score as a proxy of financial distress. Based on ISR index calculation, the theme of products and services has the highest disclosure score. The lowest disclosure score is corporate governance theme. Panel data regression results show that ISR Index affects financial distress in the Modified Altman’s model. It means the higher the ISR index value, the greater the likelihood of companies run into financial distress. Whereas in Ohlson’s and Zmijewski’s model, ISR Index has no effect on financial distress.

ANALISIS BIBLIOMETRIK PARIWISATA HALAL UNTUK MENGEKSPLORASI DETERMINAN DAYA SAING DESTINASI WISATA Utari Evy Cahyani; Dia Purnama Sari; Rizal Ma'ruf Amidy Siregar
Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy Vol 2 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam - Institut Agama Islam Negeri Tulungagung

Abstrak: Penelitian ini bertujuan untuk mengetahui peta perkembangan penelitian terkait pariwisata halal menggunakan pendekatan analisis bibliometrik. Penelitian ini juga mengidentifikasi berbagai indikator yang dapat digunakan sebagai faktor penentu daya saing destinasi wisata. Penelitian ini menggunakan pendekatan statistik deskriptif. Penelitian ini menggunakan metode bibliometrik yang digunakan untuk mengevaluasi data bibliografi, termasuk jumlah jurnal, jumlah penulis, jumlah artikel dan kata kunci artikel. Penelitian ini menggunakan data publikasi artikel yang bersumber dari berbagai jurnal, conference paper, dan book section dari tahun 2010-2022 dengan penelitian dengan tema pariwisata halal atau “halal tourism”. Pengumpulan data dilakukan dengan aplikasi Publish or Perish (PoP) dengan sumber artikel yang terindeks Scopus dengan kata kunci “halal tourism”. Analisis tren perkembangan publikasi tentang pariwisata halal dalam penelitian ini dilakukan terhadap 105 artikel dengan menggunakan aplikasi VOSViewer. Hasil penelitian menunjukkan artikel dengan tema pariwisata halal dalam jurnal yang terindeks Scopus pertama kali terbit pada tahun 2010. Artikel dengan tema pariwisata halal paling banyak terbit pada tahun 2021. Jurnal yang paling banyak menerbitkan artikel dengan tema pariwisata halal adalah “Journal of Islamic Marketing”. Artikel yang paling banyak disitasi yaitu “Halal tourism: Concepts, practises, challenges and future”. Terdapat 6 klaster untuk kata kunci penelitian dan 1 klaster peneliti dalam tema pariwisata halal. Berdasarkan identifikasi indikator, kata kunci yang terkait dengan daya saing destinasi wisata antara lain pariwisata halal, keinginan wisatawan untuk berkunjung, kejujuran, makanan halal, akomodasi, pengetahuan tentang halal, sertifikasi halal, dan website pariwisata. Kata Kunci: pariwisata halal; bibliometrik; scopus; publish or perish; vosviewer Abstract: This study aims to determine the development map of research related to halal tourism using a bibliometric analysis approach. This study also identifies various indicators that can be used as determinants of the competitiveness of tourist destinations. This study uses a descriptive statistical approach. This study uses a bibliometric method that is used to evaluate bibliographic data, including the number of journals, number of authors, number of articles and article keywords. This study uses article publication data sourced from various journals, conference papers, and book sections from 2010-2022 with research with the theme of halal tourism or "halal tourism". Data collection was carried out using the Publish or Perish (PoP) software with the source of articles indexed by Scopus with the keyword "halal tourism". The analysis of the development trend of publications on halal tourism in this study was carried out on 105 articles using the VOSViewer software. The results showed that articles with the theme of halal tourism in Scopus indexed journals were first published in 2010. Most articles with the theme of halal tourism were published in 2021. The journal that publishes the most articles on the theme of halal tourism is "Journal of Islamic Marketing". The article that was cited the most was "Halal tourism: Concepts, practices, challenges and future". There are 6 clusters for research keywords and 1 author's cluster on the theme of halal tourism. Based on the identification of indicators, keywords related to the competitiveness of tourist destinations include halal tourism, tourists' desire to visit, honesty, halal food, accommodation, knowledge about halal, halal certification, and tourism websites. Keywords: halal tourism; bibliometrik; scopus; publish or perish; vosviewer

Financial and Social Performance of Indonesia's State-Owned Islamic Banks Utari Evy Cahyani; Rizal Ma'ruf Amidy Siregar
Relevance: Journal of Management and Business Vol. 4 No. 1 (2021)
Publisher : UIN Raden Mas Said Surakarta

The government has started the process of merging three state-owned bank's sharia subsidiaries to accelerate the growth of Islamic banking in Indonesia. This study was conducted to see the effect of financial performance as measured by Return on Assets (ROA) and Firm Size on social performance as measured by Islamic Social Reporting (ISR) index. This study uses data that form of annual reports published by Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah (BNIS) and Bank Rakyat Indonesia Syariah (BRIS) in 2010-2019. Islamic Social Reporting (ISR) is the dependent variable with Return on Assets (ROA) and Firm Size as independent variable. Fixed effect model is better than random effect model in this research. ROA have no effect on ISR. Whereas Firm Size have positive effect on ISR. It means thath the larger banking size the better the social performance. The new state-owned Islamic bank with the bigger size also improve social performance.

Bibliometric Analysis in Islamic Social Finance and Covid-19 Research Dia Purnama Sari; Utari Evy Cahyani; Rizal Ma'ruf Amidy Siregar
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

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,

Analisis Bibliometrik Terhadap Penelitian Intensi Berwakaf Menggunakan VOSViewer dan R-Studio Dia Purnama Sari; Fitri Yani Lusi Yanti; Utari Evy Cahyani
Journal of Islamic Social Finance Management Vol 3, No 2 (2022): JULI-DESEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Penelitian ini bertujuan untuk melakukan eksplorasi terhadap penelitian-penelitian mengenai intensi berwakaf yang telah dilakukan oleh peneliti sebelumnya. Data yang digunakan terkait publikasi intensi berwakaf yang bersumber dari database Kata kunci yang digunakan dalam pencarian data adalah “waqf intention OR intensi wakaf”. Hasil pencarian menghasilkan 722 publikasi yang diterbitkan terkait isu intensi berwakaf. Data dianalisis menggunakan aplikasi VOSViewer dan Biblioshiny dalam R-Studio. Hasil analisis bibliometrik dengan Biblioshiny, menggambarkan artikel, penulis, jurnal, institusi, dan negara dijelaskan dalam gambaran masing-masing 10 yang paling relevan. Sedangkan hasil analisis bibliometrik menggunakan VOSViewer digambarkan dalam bibliographic coupling yang menggambarkan hubungan antar dua artikel berdasarkan kesamaan referensi yang dikutip. Model intensi berwakaf yang diusulkan dalam penelitian ini adalah model TPB yang dikembangkan dengan menambahkan anteseden baru. Anteseden baru yang dapat ditambahkan dalam penelitian yang akan datang diantaranya religiusitas, altruisme, egalitarianism, pendidikan ekonomi syariah, literasi, pengetahuan, kesadaran, pemahaman, kepercayaan, persepsi kemudahan, transparansi, dan reputasi Lembaga pengelola wakaf.

Muslim Z Generation Purchase Behavior on Halal Cosmetics and Skincare Dia Purnama Sari; Itsla Yunisva Aviva; Utari Evy Cahyani
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i2.5282

Kosmetik halal memiliki potensi besar untuk menjadi perhatian konsumen Muslim Generasi Z. Penelitian ini mencoba mengeksplorasi perilaku Muslim Z Generation dalam membeli kosmetik dan skincare halal. Penelitian ini dilakukan dengan menggunakan metode penelitian campuran. Dari penelitian ini dapat disimpulkan bahwa Muslim Z Generation yang menjadi responden penelitian ini sudah mulai melakukan pembelian kosmetik dan perawatan kulit. Hasil penelitian menyatakan bahwa kualitas dan keamanan produk menjadi alasan utama untuk membeli dan menggunakan kosmetik dan perawatan kulit halal. Alasan lain Muslim Z Generation menggunakan kosmetik dan perawatan kulit halal adalah karena keyakinan agama. Dengan mempelajari perilaku pembelian konsumen yang dapat memprediksi kebutuhan kosmetik dan produk perawatan pribadi berlabel halal,

The Nexus Between University Support and Entrepreneurial Mindset: Does Entrepreneurship Education Matter? Utari Evy Cahyani; Syafiq Mahmadah Hanafi; Siswanto Masruri
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 8 No. 3 (2022): IJBE, Vol. 8 No. 3, September 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.3.351

This study intends to analyze the nexus between university support and an entrepreneurial mindset. This study also analyzes the mediating role of entrepreneurship education in this relationship. The research subjects are Public Islamic higher education (PTKIN) students who have participated in entrepreneurship education programs. The data in this study were collected using an online questionnaire. The number of respondents in this study was 297 students. Entrepreneurship education and entrepreneurial mindset are dependent variables and university support is an independent variable. Data analysis by Partial Least Square-Structural Equation Modeling (PLS-SEM). The results define that university support has a positive effect on entrepreneurship education and entrepreneurial mindset. Entrepreneurship education also has a positive effect on the entrepreneurial mindset. In addition, entrepreneurial mindsets mediate the relationship between university support and entrepreneurial mindsets. The implication of this finding is to enhance the students’ entrepreneurial mindset, PTKIN must provide support for an entrepreneurship education program for students. PTKIN needs to develop a university-based entrepreneurial ecosystem. Keywords: social cognitive theory, entrepreneurship ecosystem, entrepreneurship education, entrepreneurial mindset, undergraduate students

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