Share Jurnal Ekonomi dan Keuangan Islam最新文献

{"title":"Muslim Perception on Zakat as A Tax Deduction in Indonesia","authors":"H. Khotimah, S. Lahuri, Ainun Amalia Zuhroh","doi":"10.22373/share.v11i2.15022","DOIUrl":"https://doi.org/10.22373/share.v11i2.15022","url":null,"abstract":"This study aims to examine the Muslim community's perception of tax-deductible zakat in Indonesia. We employ exogenous variables including religiosity, halal and haram aspects, legal aspects, trust, motivation, and satisfaction. We also use variables of perception as mediating variables. The research data was collected through the distribution of questionnaires to 543 Muslims from various parts of Indonesia. This study employs Structural Equation Modeling with PLS version 3.0 to analyze the data. The results indicate that religiosity, the legal aspect, trust, and satisfaction have a positive and statistically significant effect on performance, whereas the halal-haram aspect and motivation have a negative and statistically significant effect on the tax deduction of zakat.========================================================================================================ABSTRAK – Persepsi Masyarakat Muslim Indonesia terhadap Zakat sebagai Pengurang Pajak. Penelitian ini bertujuan untuk menganalisis persepsi masyarakat muslim terhadap zakat pengurang pajak di Indonesia dengan mengunakan religiusitas, aspek halal haram, aspek legal, kepercayaan, motivasi dan kepuasan sebagai variabel eksogen, sedangkan persepsi digunakan sebagai variabel mediasi. Data penelitian diperoleh dari penyebaran kuesioner kepada 543 Muslim dari berbagai wilayah di Indonesia. Analisis dilakukan dengan Structural Equation Modeling dengan PLS versi 3.0. Hasil penelitian menunjukkan bahwa religiusitas, aspek legal, kepercayaan, dan kepuasan berpengaruh positif dan signifikan terhadap kinerja, sedangkan aspek halal haram and motivasi berpengaruh negatif dan signifikan terhadap sistem zakat pengurang pajak.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47552556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Intellectual Capital Dimensions and Profitability of Sharia Banking in OIC Countries","authors":"Falikhatun Falikhatun, Siti Mudrikah","doi":"10.22373/share.v11i2.15443","DOIUrl":"https://doi.org/10.22373/share.v11i2.15443","url":null,"abstract":"Sharia banks typically have two primary objectives: commercial and social. To fulfill their commercial mission, sharia banks must generate profits as it is one of the most important metrics used to evaluate long-term competitiveness and ensure their operational sustainability. This paper intends to delve deeper into the impact of intellectual capital dimensions on the profitability ratio of Sharia banking. Using panel data from 34 companies from 2015 to 2019, this study distinguished between fixed and random effects using the Hausman test. The Return on Assets (RoA) is then utilized as a proxy for the profitability ratio. Utilizing samples of sharia banking institutions from OIC countries such as Indonesia, Malaysia, Bangladesh, and Pakistan, we found a positive relationship between intellectual capital dimensions and the profitability ratio. Human capital and structural capital have a partial impact on profitability, while relational capital has no influence on the profitability of sharia banks in OIC-member countries.======================================================================================================== ABSTRAK – Dimensi Modal Intelektual dan Profitabilitas Bank Syariah di Negara-negara OKI. Bank syariah umumnya memiliki dua tujuan utama, yaitu komersial dan sosial. Untuk menjalankan misi komersialnya, bank syariah perlu menghasilkan laba yang merupakan salah satu indikator kunci yang digunakan untuk menilai daya saing jangka panjang dan memastikan keberlanjutan operasionalnya. Tulisan ini bertujuan untuk menggali lebih dalam pengaruh dimensi modal intelektual terhadap rasio profitabilitas bank syariah. Dengan menggunakan data panel dari 34 perusahaan mulai tahun 2015 hingga 2019, penelitian ini menggunakan uji Hausman untuk membedakan efek tetap dan efek acak. Return on Asset (RoA) digunakan sebagai proksi untuk rasio profitabilitas. Adapun sampel dalam penelitian ini adalah bank syariah dari negara-negara anggota OKI seperti Indonesia, Malaysia, Bangladesh, dan Pakistan. Temuan kami mengungkapkan bahwa secara statistik terdapat pengaruh positif signifikan antara dimensi modal intelektual dengan rasio profitabilitas. Dikaji secara parsial, hanya modal manusia dan modal struktural yang berpengaruh, sedangkan modal relasional tidak berpengaruh terhadap profitabilitas bank syariah di negara-negara anggota OKI tersebut.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46439627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of Islamic Banks' Net Income in Middle Eastern Countries","authors":"D. Muliani, S. Suriani, C. Seftarita","doi":"10.22373/share.v11i2.15054","DOIUrl":"https://doi.org/10.22373/share.v11i2.15054","url":null,"abstract":"ABSTRACT – Income is one of the most important performance indicators for Islamic banks; the higher the income, the better their performances. Among all Islamic financial institutions worldwide, Islamic banks in the Middle East are listed as having the largest assets and income. This study examined how inflation, total assets, foreign investment (FDI), and gross domestic product (GDP) affect Islamic bank net income in the Middle East. The research objects are Islamic banks in the Middle East, with the criteria being the oldest Islamic banks with the largest assets, as determined by the IFSB report. The data were collected on an annual basis (2005-2021) and analyzed with the Panel Vectorautoregressive method. The results show that the current income of Islamic banks will have both positive and negative effects one year earlier. Meanwhile, gross domestic product had a negative impact on the net income of Islamic banks in Middle Eastern countries during the previous two years, whereas total assets had a positive impact during the same time period. In addition, neither inflation nor FDI has any effect on net income. The accumulated assets of Islamic banks in the Middle East are substantial and can be used to increase their net income. Additionally, the GDP has a negative impact on the net income of Islamic banks. This demonstrates that enhancement income from the public did not flow to Islamic banks, but rather was redirected to safer, more profitable, and less risky sectors, such as mutual funds, real estate, and stocks. Therefore, an increase in GDP as well as total assets is necessary in order to increase Islamic banks' net income in the Middle East.========================================================================================================ABSTRAK – Determinan Pendapatan Bersih Bank Syariah di Negara Timur Tengah. Pendapatan adalah salah satu indikator kinerja yang penting bagi bank syariah dimana semakin tinggi nilai incomenya, semakin baik pula kinerjanya. Di antara semua lembaga keuangan syariah di dunia, bank-bank syariah di Timur Tengah tercatat memiliki aset dan pendapatan terbesar. Penelitian ini bertujuan mengindentifikasi pengaruh inflasi, total aset, penanaman modal asing, dan produk domestik bruto (PDB) terhadap pendapatan bersih bank syariah di Timur Tengah. Objek penelitian adalah bank syariah di Timur Tengah dengan kriteria menjadi bank tertua dengan aset terbesar yang ditentukan oleh laporan IFSB. Data dikumpulkan secara tahunan (2005-2021) dan dianalisis dengan metode Panel Vectorautoregessive. Hasil kajian menunjukkan bahwa pendapatan bank syariah saat ini akan memiliki efek positif dan negatif satu tahun sebelumnya. Sementara itu, produk domestik bruto berdampak negatif terhadap pendapatan bersih bank syariah di negara-negara Timur Tengah selama dua tahun sebelumnya, sedangkan total aset berdampak positif dalam periode yang sama. Selain itu, baik inflasi maupun penanaman modal asing tidak berpengaruh terhadap pendapat","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44353402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public Perceptions of Halal Tourism Infrastructure in Pekalongan, Central Java","authors":"K. Ismanto, Happy Sista Devy","doi":"10.22373/share.v11i2.13466","DOIUrl":"https://doi.org/10.22373/share.v11i2.13466","url":null,"abstract":"Pekalongan City is known for its creative city and religious people, which can be a competitive advantage in developing halal tourism destinations. However, having that alone is insufficient; infrastructure readiness is also crucial. This paper seeks to describe public perceptions of Pekalongan City’s readiness to become a halal tourism destination in terms of its infrastructure. Primary data was collected through the random distribution of questionnaires. Using the accidental sampling method, a total of 65 people were selected as a sample. Data was also gathered through interviews with key informants, who were selected using a purposive random sampling method. The criterion is that the informants have visited tourist attractions in Pekalongan City. The secondary data was gathered through a review of books, journal articles, research reports, websites, and other sources pertinent to the research topic. This study reveals that the community has a favorable view of Pekalongan City’s tourism infrastructure in terms of attractions, access, environment, and amenities. From this perception, it is concluded that Pekalongan City deserves to be a halal tourism destination. Although a positive impression is made, there is still room for development in areas like worship facilities, public restrooms, tourist attractions’ safety and comfort, and more. This study recommends that the local government invest in infrastructure to improve tourism services. A successful regional halal tourism industry will produce a tourist-attractive halal industry. Thus, establishing a good halal tourism destination begins with ensuring the location has the necessary infrastructure in place.========================================================================================================ABSTRAK – Persepsi tentang Infrastruktur Pariwisata Halal di Pekalongan, Jawa Tengah. Kota Pekalongan dikenal dengan kota kreatif dan masyarakatnya yang agamis yang dapat menjadi keunggulan kompetitif dalam membangunan destinasi wisata halal. Akan tetapi, tidak cukup hanya itu, kesiapan infrastruktur juga menjadi bagian yang sangat penting. Tujuan tulisan ini adalah mengeksplorasi persepsi masyarakat tentang kesiapan Kota Pekalongan menjadi destinasi wisata halal, terutama infrastrukturnya. Data primer diperoleh melalui penyebaran kuesioner secara acak kepada 65 responden yang dipilih dengan teknik accidental sampling. Selain itu, data juga diperoleh melalui wawancara mendalam dengan narasumber yang ditentukan secara purposive sampling dengan kriteria pernah berkunjung ke objek wisata di Kota Pekalongan. Data sekunder diperoleh melalui telaah buku, artikel jurnal, laporan penelitian, website, dan sumber lainnya yang mendukung tema penelitian. Hasil kajian menunjukkan bahwa masyarakat memiliki persepsi yang baik terhadap infrastruktur pariwisata Kota Pekalongan, baik pada komponen atraksi, akses, lingkungan, maupun amenitas. Dari persepsi ini diperoleh deskripsi bahwa Kota Pekalongan layak m","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45404702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Islamic Accounting on Local Wisdom: Interpreting the Payable Concept in the Bhubuwan Tradition","authors":"Merlina Maulida, Driana Leniwati, T. W. Oktavendi","doi":"10.22373/share.v11i2.14829","DOIUrl":"https://doi.org/10.22373/share.v11i2.14829","url":null,"abstract":"Bhubuwan is the money-giving tradition during a celebration within the Bangkalan community of Madura, East Java. The funds were deemed payable and must be returned at future events of a similar nature. This study aims to delve into the meaning of ‘payable’ in the Bhubuwan tradition in light of Islamic values such as friendship, brotherhood, trust, generosity, and sincerity. Data is gathered through observation, interviews, and documentation review. The informants are members of the local community who have participated in and comprehended the significance of the Bhubuwan tradition. The data is analyzed qualitatively using Miles and Huberman's four stages. The findings show that the term payable is interpreted in a broader context, not just as an obligation, as the existing accounting concept implies, but also as a family relationship and a measure of mutual tolerance and trust. There is also no additional nominal repayment obligation. The value of trust between communities in debt and credit transactions also supports the fact that this tradition has adopted the concept of sharia accounting over the years and has become a part of the local culture. It is expected that the concept of payable in the Bhubuwan tradition will change how humans view accounting concepts in general, particularly those related to payable.========================================================================================================ABSTRAK - Bhubuwan adalah tradisi pemberian uang dalam suatu acara hajatan pada masyarakat Bangkalan Madura, Jawa Timur. Pemberian tersebut dianggap sebagai ‘hutang’ dan akan dikembalikan pada kejadian serupa di masa yang akan datang. Penelitian ini bertujuan untuk menggali makna hutang dalam tradisi Bhubuwan yang dihubungkan dengan nilai-nilai Islam seperti persahabatan, persaudaraan, kepercayaan, kedermawanan, dan ketulusan. Data dikumpulkan melalui observasi, wawancara, dan telaah dokumentasi. Informan adalah anggota masyarakat setempat yang telah berpartisipasi dan memahami tradisi Bhubuwan. Data dianalisis secara kualitatif dengan menggunakan empat tahapan metode Miles dan Huberman. Temuan penelitian menunjukkan bahwa istilah hutang dalam tradisi ini ditafsirkan dalam konteks yang lebih luas, tidak hanya sebagai kewajiban seperti dalam konsep akuntansi, tetapi juga dimaknai sebagai hubungan keluarga, dan sebagai toleransi dan saling percaya. Selain itu, tidak ada penambahan nominal dalam pelunasan hutang. Nilai kepercayaan antar masyarakat dalam transaksi hutang dan kredit juga mendukung fakta bahwa tradisi ini telah mengadopsi konsep akuntansi syariah selama bertahun-tahun dan telah menjadi bagian dari budaya lokal. Konsep hutang dalam tradisi Bhubuwan diharapkan akan mengubah cara pandang manusia terhadap konsep akuntansi secara umum, khususnya yang berkaitan dengan hutang. ","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41465672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"What Drives the Zakat Payment Decision at the BAZNAS of South Sumatra?","authors":"Eka Octavian Pranata, I. Beik, M. Aminah","doi":"10.22373/share.v11i2.15379","DOIUrl":"https://doi.org/10.22373/share.v11i2.15379","url":null,"abstract":"Promotional strategies have a significant impact on decisions to pay zakat at a zakat institution in the era of digital advancement. This study intends to investigate the determinants of zakat payment at the National Zakat Agency (Badan Amil Zakat Nasional - BAZNAS) of South Sumatra Province, Indonesia, using influencer endorsement and electronic word of mouth as independent variables. A total of 250 people, which were selected using the purposive sampling method, participated in this study. The data was processed and analyzed using Structural Equation Modeling (SEM). The findings indicate that electronic word of mouth strengthens the beneficial relationship between influencer endorsement and the decision to pay zakat at the BAZNAS. The impact of influencer endorsement on zakat payment decisions was shown to be substantially stronger when electronic word of mouth was included as a moderator variable. The finding suggests that the BAZNAS of South Sumatra must play an optimal role in utilizing public figures to promote the BAZNAS' features, as well as increasing information about BAZNAS on social media, so that muzzaki are interested in paying zakat through BAZNAS.========================================================================================================ABSTRAK – Apa yang Mendorong Keputusan Membayar Zakat pada BAZNAS Sumatera Selatan? Strategi promosi berpengaruh signifikan terhadap keputusan membayar zakat pada lembaga zakat di era kemajuan digital. Penelitian ini bertujuan untuk mengkaji determinan pembayaran zakat di Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Selatan, Indonesia, menggunakan influencer endorsement dan electronic word of mouth sebagai variabel independen. Sebanyak 250 orang, yang dipilih dengan menggunakan metode purposive sampling, berpartisipasi dalam studi ini. Data diolah dan dianalisis menggunakan Structural Equation Modeling (SEM). Hasil kajian menunjukkan bahwa electronic word of mouth memperkuat hubungan antara endorsement influencer dengan keputusan membayar zakat di BAZNAS Sumatera Selatan. Dampak influencer endorsement terhadap keputusan membayar zakat terbukti jauh lebih kuat ketika electronic word of mouth dijadikan sebagai variabel moderator. Hasil ini berimplikasi terhadap kebijakan BAZNAS Sumsel dalam mengoptimalkan tokoh-tokoh publik dalam mempromosikan fitur-fitur BAZNAS dan mendiseminasikan lebih banyak informasi mengenai BAZNAS di media sosial, agar muzzaki tertarik membayar zakat melalui BAZNAS.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48958064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Halal Tourism in Lombok: Harmonization of Religious Values and Socio-Cultural Identity","authors":"Atmo Prawiro","doi":"10.22373/share.v11i2.14905","DOIUrl":"https://doi.org/10.22373/share.v11i2.14905","url":null,"abstract":"This study examines the potential of halal tourism by investigating the relationship between religion and socio-cultural identity on the Indonesian island of Lombok. This study draws on a survey of the literature, semi-structured interviews that rely on social responses, and an anthropological approach that is strengthened with data and information from reliable sources. The findings reveal that religious teachings, along with local culture, are one of the positive elements influencing the adoption of halal tourism in Lombok. Islamic principles are represented in the form of physical culture, in addition to those adopted by the society and used as a reference in their daily activity. Furthermore, the interaction between these data supports the existence of a symbiotic relationship exhibited in the form of constructive support between religion, culture, and the tourism business on the island of Lombok within the context of halal tourism.========================================================================================================ABSTRAK – Pariwisata Halal di Lombok: Harmonisasi Nilai Keagamaan dengan Identitas Sosial-Budaya. Peneltian ini mengkaji otentisitas pariwisata halal melalui studi keterkaitan antara agama dan identitas sosial-budaya di Pulau Lombok Indonesia. Metodologi penelitian ini mengunakan kajian pustaka dan wawancara semi struktur untuk mengumpulkan data teoritis berdasarkan respon sosial dan litearatur pariwisata, serta pendekatan antropologis yang diperkaya dengan data dan informasi dari sumber yang kredibel. Penelitian ini menunjukan bahwa ajaran agama melalui proses yang lama beriringan dengan budaya lokal menjadi salah satu faktor positif penerimaan pariwisata halal di Lombok. Nilai-nilai Islam tidak saja tercermin dari tata-nilai yang dianut masyarakat dan menjadi acuan dalam pola tingkah laku mereka, tetapi juga telah termanifestasikan dalam wujud kebudayaan fisik. Lebih jauh temuan penelitian ini mengukuhkan adanya hubungan simbiosis yang diwujudkan dalam bentuk dukungan konstruktif antara agama, adat dan industri pariwisata dalam bingkai pariwisata halal di Pulau Lombok.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47414912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Household Spending, Social Media Addiction, and Its Impact on Muslim Family Ties","authors":"Hari Candra, Helmalia Helmalia","doi":"10.22373/share.v11i2.15119","DOIUrl":"https://doi.org/10.22373/share.v11i2.15119","url":null,"abstract":"Few are aware that spending more time on social media within the home and allocating domestic work can disrupt the household's economic equilibrium. Currently, the modern way of life has eroded the values of Muslim homes. On the basis of Islamic values, Muslim household ties reflect an attitude that balances the satisfaction of needs with the allocation of time for domestic work. This study examines the relationship between the household's social media addiction, household spending, and its impact on family ties in the West Sumatra Province of Indonesia. This study employs a relational survey model and quota sampling to collect data from 250 households in the ten cities/districts of West Sumatra Province with the most significant internet usage in 2020. Various statistical analysis methods, including descriptive statistics and moderating regression analysis using ordinary least squares (OLS), are utilized for modeling throughout the entire study. The empirical findings indicate that household spending has a significant negative impact on family ties, with a coefficient of 2.00, and that social media addiction among both parents and adolescents has a relatively significant negative impact on family ties, with coefficients of 0.0011 and 0.0082, respectively. In addition, this phenomenon has not occurred across all categories of household spending, nor has marital status moderated the relationship between household spending, social media addiction, and family ties. At the same time, adolescents from divorced homes are susceptible to social media addiction.======================================================================================================== ABSTRAK – Pengeluaran Rumah Tangga, Kecanduan Media Sosial, dan Dampaknya terhadap Ikatan Keluarga Muslim. Tidak banyak yang menyadari bahwa menghabiskan lebih banyak waktu dengan media sosial di dalam rumah tangga dan mengalokasikan pekerjaan rumah tangga dapat mempengaruhi keseimbangan umum dalam ekonomi rumah tangga. Gaya hidup modern saat ini telah mengikis nilai-nilai rumah tangga Muslim. Ikatan rumah tangga Muslim merupakan sikap harmonisasi pemenuhan kebutuhan dan alokasi waktu pekerjaan rumah tangga berdasarkan landasan nilai-nilai Islam. Penelitian ini mengeksplorasi fenomena kausal kecanduan media sosial rumah tangga, pengeluaran rumah tangga, dan dampaknya terhadap ikatan keluarga di Provinsi Sumatera Barat, Indonesia. Penelitian ini menggunakan model survei relasional, dengan teknik pengambilan sampel kuota 250 rumah tangga, dari sepuluh wilayah Kota/Kabupaten di Provinsi Sumatera Barat, dengan penggunaan internet paling tinggi pada tahun 2020. Berbagai metode analisis statistik digunakan, antara lain statistik deskriptif dan analisis regresi moderasi Ordinary Least Square (OLS), untuk pemodelan selama penelitian. Temuan empiris menunjukkan bahwa pengeluaran rumah tangga berpengaruh negatif signifikan terhadap ikatan keluarga, koefisien= 2,00, dan kecanduan media sosial antara orang ","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47779074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of Muzakki Decision to Pay Agricultural Zakat Through Institutions in West Java","authors":"Deni Lubis, Awiwin Awiwin, Yekti Mahanani","doi":"10.22373/share.v11i2.14674","DOIUrl":"https://doi.org/10.22373/share.v11i2.14674","url":null,"abstract":"In Indonesia, agricultural zakat collection is very low in comparison to its potential, while the majority of the population works in agricultural sector. Thus, it is crucial to conduct research on this matter. This study aims to investigate the factors that influence muzakki to pay agricultural zakat through institutions in Indramayu, West Java. Using Roscoe’s model, 70 farmers who had reached the nishab were determined as sample. The data were analyzed using a logistic regression analysis approach. The findings show that four variables have a significant impact on decision of the farmers to pay agricultural zakat through institution, namely religiosity, zakat comprehension, awards or appreciation, and service quality. Institutions should be innovative in order to maximize agricultural zakat collection, such as providing zakat pick-up service and a zakat activity report for muzakki on a regular basis. Furthermore, in order to convey the significance and benefits of paying zakat through institutions, institutions must strengthen their collaboration with local authorities and religious leaders.======================================================================================================== ABSTRAK – Determinan yang Mempengaruhi Muzakki Membayar Zakat melalui Lembaga Amil di Jawa Barat. Walaupun berstatus sebagai negara agraris, pengumpulan zakat pertanian di Indonesia sangat kecil dibandingkan dengan potensinya. Oleh karena itu, kajian tentang masalah ini sangat penting untuk dilakukan. Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi muzakki membayar zakat pertanian melalui lembaga amil. Dengan menggunakan model pengambilan sampel Roscoe, sebanyak 70 petani yang telah mencapai nishab dipilih sebagai responden. Data penelitian diolah dengan pendekatan logistic regression analysis. Hasil penelitian menunjukkan bahwa ada empat variabel yang berpengaruh signifikan dalam keputusan petani dalam membayar zakat pertanian melalui lembaga amil, yaitu religiositas, pemahaman zakat, penghargaan atau apresiasi, dan kualitas pelayanan. Dalam rangka optimalisasi penghimpunan zakat pertanian, lembaga-lembaga penghimpun zakat melakukan inovasi pelayanan seperti penyediaan layanan jemput zakat dan pelaporan penggunaan zakat secara berkala. Selain itu, juga perlu dilakukan kerjasama dengan tokoh-tokoh agama dan pemerintah setempat dalam memberikan pemahaman dan kesadaran tentang manfaat dan pentingnya berzakat melalui lembaga amil.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44371597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Accountability of Dayah in Aceh Province: Its Meaning and Practice","authors":"Uun Dwi Al Muddatstsir, Asmuni Asmuni, M. Marliyah","doi":"10.22373/share.v11i2.11963","DOIUrl":"https://doi.org/10.22373/share.v11i2.11963","url":null,"abstract":"This study aims to examine the accountability perspectives and practices of financial reporting within dayah institutions in Aceh. The object of this study is dayah institutions located in Langsa City, East Aceh, and Aceh Tamiang. Data were gathered using in-depth interviews with the informants that were selected using purposive sampling with criteria: being a middle-upper management in one of these institutions and have involved in the production of accounting reports. In analyzing the data, the study employs the Miles and Huberman model along with Nvivo Software. The findings reveal that dayah's perspective on financial responsibility is a moral concept that upholds the values of integrity, communicativeness, and concern for meeting organizational duties regarding the use of public funds. In terms of accountability practice, it has not fully complied with the financial accounting standards outlined in PSAK 45 by the Institute of Indonesia Chartered Accountants (IAI), particularly with regard to the financial statements of non-profit entities, which include the disclosure of financial statements, activity reports, cash flow statements, and notes to financial statements. Consequently, it is imperative to expedite the improvement of financial reporting in dayah institutions.======================================================================================================== ABSTRAK - Akuntabilitas Keuangan Dayah di Aceh: Pemahaman dan Praktiknya. Penelitian ini bertujuan untuk memberikan gambaran dan pemahaman tentang perspektif akuntabilitas keuangan pada lembaga dayah di provinsi Aceh serta praktik akuntabilitas keuangan yang dilakukannya. Pendekatan penelitian yang dilakukan adalah kualitatif dengan teknik analisis data yang dikembangkan oleh Miles dan Huberman serta di kombinasikan dengan alat analisis Software Nvivo. Objek penelitian adalah lembaga dayah yang ada di Kota Langsa, Aceh Timur dan Aceh Tamiang. Informan penelitian ini adalah para pimpinan dayah dan pihak yang terlibat dalam pembuatan laporan keuangan dayah. Hasil penelitian memberikan gambaran bahwa perspektif dayah tentang akuntabilitas keuangan adalah suatu konsep akhlak yang menjunjung tinggi nilai integritas, komunikatif, dan kepedulian untuk memenuhi pertanggungjawaban organisasi dalam menggunakan dana publik. Praktik akuntabilitas belum memenuhi standar akuntansi keuangan yang digariskan dalam PSAK 45, khususnya dalam hal pengungkapan laporan keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Oleh karena itu, diperlukan upaya-upaya yang dapat mempercepat perbaikan laporan keuangan pada lembaga dayah di Aceh. ","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48669883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}