Journal articles on the topic 'EKONOMİK KRİZ'

Penelitian ini bertujuan untuk menganalisis faktor penentu perilaku entrepreneuship generasi muda berbasis green accounting. Rancangan penelitian adalah mixed methods (kombinasi kualitatif-kuantitatif). Metode pengumpulan data dilakukan dengan kuesioner, interview dan Group Disscussion. Metode analisis data lapangan dilakukan dengan uji Non-parametrik K-S Test dan Regresi Linear Stepwise (bertahap). Dimensi perilaku dikaji dengan komitmen, pengambilan keputusan, dan sikap. Entrepreneur generasi muda dikaji dengan pengetahuan kognitif, jaringan social, intensitas transaksi. Generasi muda dikaji dari umur, pendidikan, pengalaman, pembelajaran berpikir kritis. Green accounting dikaji dari aktivitas, biaya dan manfaat. Green Accounting (akuntansi lingkungan) merupakan upaya untuk menggabungkan manfaat lingkungan dan biaya ke dalam pengambilan keputusan ekonomi atau hasil keuangan usaha. Hasil penelitian diproleh analisis kurve normal dengan tes K-S ρ-value >α 0,05. Hasil pengujian K-S Test diperoleh z hitung 1,63 < Z Tabel 1,96. Hasil Analisis regresi linear stepwise menunjukkan bahwa penentu perilaku entreprenurship generasi muda berkontribusi terhadap aktivitas sebesar 79,6%, kontribusi terhadap biaya sebesar 53,6%, dan berkontribusi terhadap manfaat yang dihasilkan sebesar 52,9%. Optimalitas fungsi dan peran wirausaha generasi muda diprediksi mampu memecahkan masalah ekonomi. Rekomendasi hasil penelitian bahwa perilaku entreprenurship mampu menghasilkan kesempatan kerja baru dan generating income potential, sehingga perlu kajian lebih dari pengujian lanjutan spirit inovasi dan entrepreneurship muda yang bermanfaat dan berkarya.

ABSTRAKIndustri halal dinilai memiliki peluang menjanjikan seiring meningkatnya gaya hidup halal dikalangan masyarakat. Dimana saat ini industri halal telah mencakup semua perspektif diberbagai bidang kebutuhan individu. Pemanfaatan barang halal sudah meluas baik bagi muslim maupun non-muslim yang peduli akan gaya hidup sehat, karena halal telah mencakup unsur kebersihan, keselamatan, dan keamanan. Hal ini berdampak pada tingginya minat konsumen terhadap produk halal baik itu barang ataupun jasa, sekaligus dapat menjadi peluang bisnis bagi produsen untuk mulai berkonsentrasi pada pembuatan produk halal guna memenuhi permintaan pasar. Tujuan penelitian ini untuk mengetahui faktor apa saja yang mempengaruhi keputusan pengusaha dalam memilih bisnis. Metode penelitian yang digunakan yaitu Analitical Hierarchy Process (AHP) dengan menggunakan alat analisis Expert Choice 11. Pemilihan metode analisis ini untuk mengetahui faktor terkuat yang mempengaruhi keputusan pengusaha berbisnis fashion muslim di Kota Semarang. Data yang bersifat kualitatif diperoleh melalui wawancara dengan bantuan kuesioner yang diajukan kepada 5 pengusaha fashion muslim di Kota Semarang. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi keputusan berbisnis fashion muslim setelah diurutkan yaitu Religiusitas (51,4%), Efikasi Diri (22,0%), Halal Lifestyle (15,5%), Motif Ekonomi (11,1%).Kata Kunci: Keputusan, Bisnis, Pengusaha Muslim, Fashion Muslim. ABSTRACTThe halal industry is considered have promising opportunities as the halal lifestyle increases among the community. Where now the halal industry has covered all perspectives in various fields of individual needs. The use of halal goods has expanded both for Muslims and non-Muslims who care about a healthy lifestyle, because halal includes elements of cleanliness, safety, and security. This has impact on high consumer interest in halal products, both goods and services, as well as a business opportunity for producers to start concentrating on making halal products to meet market demand. The purpose of this study to find out what factors influence the decision of entrepreneurs in choosing business. The research method used is Analytical Hierarchy Process (AHP) using Expert Choice 11 analysis tool. The selection of this analysis method is to determine the strongest factors that influence the decisions of Muslim fashion business entrepreneurs in Semarang City. Qualitative data were obtained through interviews with the help of questionnaires submitted to 5 Muslim fashion entrepreneurs in the city of Semarang. The results show that the factors that influence the decision to do business in Muslim fashion after being sorted are Religiosity (51,4%), Self-Efficacy (22,0%), Halal Lifestyle (15,5%), Economic Motives (11,1%).Keywords: Decision, Business, Muslim Entrepreneur, Muslim Fashion. DAFTAR PUSTAKAAdinugraha, H. H., & Sartika, M. (2019). Halal lifestyle di Indonesia. An-Nisbah: Jurnal Ekonomi Syariah, 5(2), 57–81. https://doi.org/10.21274/an.2019.5.2.layoutAkmal, R., Musa, A., & Ibrahim, A. (2020). Pengaruh religiusitas terhadap perilaku etika bisnis Islam pedagang pasar tradisional di Kota Banda Aceh. Journal of Sharia Economics, 1(1), 1–21. https://doi.org/10.22373/jose.v1i1.630Alaydrus, H. S. M. (2009). Agar hidup selalu berkah: Meraih ketentraman hati dengan hidup penuh berkah (Y. S. Hidayat (ed.); 1st ed.). Bandung: Mizan Media Utama.Ancok, D. D., & Suroso, F. N. (1994). Psikologi Islam: Solusi Islam atas problem-problem psikologi (M. S. Ardani (ed.); 2nd ed.). Yogyakarta: Pustaka Belajar.Anindya, D. A. (2017). Pengaruh etika bisnis Islam terhadap keuntungan usaha pada wirausaha di Desa Delitua Kecamatan Delitua. At-Tawassuth: Jurnal Ekonomi Islam, 2, 389–412. https://doi.org/http://dx.doi.org/10.30821/ajei.v2i2.1228Astogini, D., Wahyudin, & Wulandari, S. Z. (2011). Aspek religiusitas dalam keputusan pembelian produk halal (Studi tentang labelisasi halal pada produk makanan dan minuman kemasan). Jeba, 13(1), 1–8. https://doi.org/https://doi.org/10.32424/jeba.v13i1.345Aziz, A. (2008). Ekonomi Islam analisis mikro & makro (1st ed.). Yogyakarta: Graha Ilmu.Bandura, A. (1995). Self-efficacy in changing societies (Al. Bandura (ed.)). New York: Cambridge University Press.Budiati, A. C. (2011). Jilbab: Gaya hidup baru kaum hawa. Jurnal Sosiologi Islam, 1(1), 60–70. Diakses dari http://jurnalfisip.uinsby.ac.id/index.php/JSI/article/view/9Cholidiyah, N., & Mulyawisdawati, R. A. (2018). Perilaku produsen menurut Yusuf Qordhowi dan Karl Marx Nurul. Jurnal Ekonomi Islam, 5(2), 68–88. https://doi.org/https://doi.org/10.24252/lamaisyir.v5i2.6995Fardi, Z., & Rani, I. G. (2019). Pengaruh efikasi diri terhadap minat berwirausaha mahasiswa diploma 3 teknik sipil bangunan gedung FT UNP. Journal of Civil Engineering and Vocational Education, 6(4), 1–5. Diakses dari http://ejournal.unp.ac.id/index.php/cived/article/viewFile/107047/102697Farid. (2017). Kewirausahaan syariah (Riefmanto (ed.); 1st ed.). Depok: Kencana.Ghufron, M. N., & Suminta, R. R. (2016). Teori-teori psikologi (R. Kusumaningratri (ed.); III). Yogyakarta: Ar-Ruzz Media.Hamdan, A. (2018). Artikel lengkap membahas motif ekonomi. Diakses dari https://www.Alihamdan.Id/Motif-Ekonomi/.Hashim, M. (2012). Islamic perception of business ethics and the impact of secular thoughts on Islamic business ethics. International Journal of Academic Research in Business and Social Sciences, 2(3), 98–120. Diakses dari https://hrmars.com/papers_submitted/8820/islamic-perception-of-business-ethics-and-the-impact-of-secular-thoughts-on-islamic-business-ethics.pdfHisrich, R. D., Peters, M. P., & Shepherd, D. A. (2008). Entrepreneurship: Kewirausahaan (R. Widyaningrum (ed.); 5th ed.). Jakarta: Salemba Empat.Hoetoro, A. (2020). The relationship between love of money, Islamic religiosity and life satisfaction: a Muslim’s perspective. Iqtishadia, 13(1), 38. https://doi.org/10.21043/iqtishadia.v13i1.7333Ika Sandra, K. (2013). Manajemen waktu, efikasi-diri dan prokrastinasi. Persona: Jurnal Psikologi Indonesia, 2(3), 217–222. https://doi.org/10.30996/persona.v2i3.140Kahf, M. (1995). Ekonomi Islam: Telaah analitik sistem ekonomi Islam (D. K. Kusmarina, Widodo, & Gandung (eds.); 1st ed.). Yogyakarta: Pustaka Belajar.Kamma, H. (2015). Urgensi Teori Produksi dan perilaku produsen dalam perspektif Islam. Journal Muamalah, 5(1), 59–70. https://doi.org/https://doi.org/10.24256/m.v5i1.671Kasmir. (2010). Kewirausahaan (5th ed.). Jakarta: Rajawali Pers.Kementrian Perdagangan Republik Indonesia. (2015). Fesyen muslim Indonesia. Diakses dari http://djpen.Kemendag.Go.Id/App_frontend/Admin/Docs/Publication/9871447132408.Pdf, April, 1–20.Kotler, P., & Keller, K. L. (2008). Manajemen pemasaran (A. Maulana & Y. S. Hayati (eds.); 13th ed.). Jakarta: Erlangga.Makkasau, K. (2012). Penggunaan metode analytic hierarchy process (AHP) dalam penentuan prioritas program kesehatan (Studi kasus program promosi kesehatan). Jurnal Teknik Industri, 7(2), 105–112. https://doi.org/10.12777/jati.7.2.105-112Mulyono, S. (2017). Riset operasi (2nd ed.). Jakarta: Mitra Wacana Media.National Committee on Islamic Economic and Financial. (2020). Halal lifestyle to improve the quality of human life. Insight (Islamic Economy Bulletin), 12, 4–9. Diakses dari https://knks.go.id/storage/upload/1605495263-Insight Edisi 12 Fin.pdfNuandri, V. T., & Widayat, I. W. (2014). Hubungan antara sikap terhadap religiusitas dengan sikap terhadap kecenderungan perilaku seks pranikah pada remaja akhir yang sedang berpacaran di Universitas Airlangga Surabaya. Jurnal Psikologi Kepribadian Dan Sosial, 3(2), 60–69. Diakses dari http://journal.unair.ac.id/download-fullpapers-jpkse39b4068e8full.pdfPardanawati, S. L. (2017). Perilaku produsen Islam. Jurnal Ilmiah Ekonomi Islam, 1(01), 37–49. https://doi.org/10.29040/jiei.v1i01.6Patrikha, F. D. (2017). Pengaruh kelompok referensi, motif ekonomi dan pendidikan kewirausahaan di sekolah terhadap intensi berwirausaha siswa SMK di Kota Malang. Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 3(2), 132. https://doi.org/10.26740/jepk.v3n2.p132-146Pindyck, R. S., & Rubinfeld, D. L. (2007). Mikro ekonomi (L. Henni (ed.); 6th ed.). Jakarta: PT Indeks.Ramadhan, A., & Gunanto, E. Y. A. (2021). 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Članek obravnava problematiko praslovanske rekonstrukcije in indoevropskega izvora akcentuacije osnov na -men- srednjega spola Za praslovanščino je potrebno rekonstruirati dve obsežnejši skupini: tip im./tož. ed. *semȩ rod. *semene »seme«, ki ima nepremični akut na korenskem samoglasniku prvotno v vseh oblikah, in premični tip im./tož. ed. *vermȩ rod. *vêrmene »Čas, vreme«, ki ni ohranjen samo v štokavščini (tako Stang), temveč tudi v severnoslovenskih narečjih in v srednjebolgarskih besedilih. V ostalih idiomih se je vzpostavila kolumnalna akcentuacija, ki temelji na akcentuaciji im./tož. ed. (tako npr. v slovenskih osrednjih narečjih) ali na akcentuaciji trizložnih edninskih oblik (tako npr. v južni notranjščini, čakavščini, v ukrajinskih in beloruskih narečjih). V tretjo skupino sodi le primer *jƄmȩ;, rod. *jƄmene »ime«. Skladno s spoznanjem, da se je pri indoevropskih atematskih osnovah srednjega spola, ki so podlegale paradigmatskemu prevoju, po vsej verjetnosti že v pozni indoevropščini posploši\a akcentuacija krepkih sklonov, da je torej pri posameznojezičnih kontinuantih vsaj v edninskih oblikah treba izhajati iz posplošene baritoneze, kot izkazujeta stara indijščina in grščina, v praslovanščini pričakujemo nepremično kolumnalno baritonezo s starim akutom v primerih z indoevropskim dolgim korenskim vokalizmom, ki temelji na težki bazi, npr. *sĕmen< *séH-men-. Primeri s praslovansko nepremično akcentsko paradigmo, ki temeljijo na indoevropski lahki bazi, npr. *bermȩ; »breme« (prim. staroindijsko bhárman) so razložljivi s pomočjo morfološke podaljšave korenskega vokalizma v krepkih sklonih prvotno akrostatične akcentsko-prevojne paradigme. V primeru prvotno kratkega vokalizma (in proterokinetične akcentsko-prevojne paradigme) se v praslovanščini razvije tip *vermȩ *vermene, prim staroindijsko vártman-. Nastanek praslovanske premičnosti gre pripisati delovanju de Sausserjevega zakona, iz česar sledi, da je im./tož. ed. *vermȩ po vsej verjetnosti treba izvesti iz baltoslovanskega *u'ērt-mē (n). Dolžina priponskega samoglasnika je razložljiva z domnevo, po kateri se je stara oblika im./tož. ed. *uért-mn (ki bi dala praslovansko **vêrmƄ), podobno kot v germanščini, zamenjala s kolektivom *urt-mē (n), kar je po paradigmatski izravnavi, zaradi katere seje vzpostavil -é-jevski korenski vokalizem, dalo potrjeno obliko. K tipologiji kolektiva prim. arhaično latinsko aser »kri« k v hetitščini (im./tož. ed. eshar/išhar, rod. išnaš/išnanašiš) potrjenemu heteroklitiku praindoevropsko *HésHr Primer *jƄmȩ;, ki kakor grško ovoμa, armensko anun, staroirsko ainmm, rod. anme, in albansko gegijsko emân, toskijsko emër temelji na posplošitvi šibkosklonske vokalizacije in krepkosklonske akcentuacije praindoevropske paradigme im./tož. ed. *HnóH-mn (staroindijsko nāma), rod. * HnH-mén-s, je v baltoslovanščini še sodil v tip *sĕmȩ;. Po asimilaciji -nm- > -m-, ki ni povzročila nadomestne podaljšave, nosilec korenskega zloga ni bil več dolg dvoglasnik, temveč kratek samoglasnik, ki zaradi kvantitete ni mogel obdržati (staro)akutirane intonacije. Ker v tej besedotvorni kategoriji ni bilo primerov z novoakutiranim korenskim vokalizmom, je postal cirkumflektiran. Asimilacijo je relativnokronološko treba uvrstiti po delovanju de Saussuerjevega pravila. Takšna akcentska paradigma se je v južni slovanščini ohranila, v ukrajinščini in beloruščini priključila tipu *vermȩ (akcentuacija primera *vermȩ se je na tem področju dalje sicer drugače razvijala), v ruščini pa podlegla sekundarni polarizaciji, ki jo je povzročila akcentska paradigma tipa starorusko plemjá, rod. plémene.

ABSTRAK Pandemi COVID-19 menyebabkan pertumbuhan ekonomi global melambat. Pertumbuhan ekonomi yang dikuru melalui GDP suatu negara dipengaruhi oleh beberapa hal. OIC merupakan organisasi negara-negara muslim didunia dimana GDP mereka juga juga terdampak secara signifikan akibat pandemi COVID-19. Penelitian ini bertujuan untuk mengobservasi pertumbuhan ekonomi negara anggota OKI yang dipengaruhi oleh variabel Industri manufaktur, Penanaman Modal Asing, dan Total konsumsi yang di moderasi oleh tenaga kerja. Penelitian ini menggunakan jenis data panel. Data diambil dengan menggunakan metode purposive sampling. Penelitian ini menggunakan sampel 10 negara aggota OKI dalam rentan tahun 2018-2020. Studi ini menggunakan teknik Random Effect Model (REM) untuk melihat pengaruh hubungan variabel independen terhadap variabel dependen secara simultan maupun parsial. Hasil menunjukkan bahwa beberapa variable independen seperti total konsumsi dan Penanaman Modal Asing mampu memberikan pengaruh signifikan untuk pertumbuhan ekonomi tanpa harus dimoderasi oleh Tenaga Kerja. Sedangkan industri manufaktur ketika dimoderasi oleh tenaga kerja, justru memberikan pengaruh yang relevan kepada pertumbuhan ekonomi di beberapa negara anggota OKI saat masa pandemi Covid-19. Maka, saran kepada pemangku kepentingan diharapkan memberikan perhatian khusus terhadap sektor industri manufaktur yang sangat banyak menyerap tenaga kerja. Untuk penelitian selanjutnya, diharapkan mampu menambah jumlah sampel data jika topik yang diambil sama dengan penelitian ini karena sampel data terbatas hanya pada negara OKI dalam penelitian ini. Kata kunci: Covid-19, Pertumbuhan Ekonomi, Penanaman Modal Asing, Tenaga Kerja, OKI. ABSTRACT The COVID-19 pandemic has caused global economic growth to slow down. Economic growth measured through a country's GDP is influenced by several things. OIC is an organization of Muslim countries in the world where their GDP has also been significantly affected by the COVID-19 pandemic. This study aimed to observe the economic growth of OIC member countries which is influenced by the variables of the manufacturing industry, foreign investment, and total consumption which are moderated by labor. This research used panel data type. Data were taken using purposive sampling method. This study used a sample of 10 OIC member countries in the 2018-2020 vulnerable years. This study uses the Random Effect Model (REM) technique to see the effect of the relationship of the independent variable on the dependent variable simultaneously or partially. The results showed that several independent variables such as total consumption and foreign investment are able to have a significant influence on economic growth without having to be moderated by the labour force. 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ABSTRAK Penghimpunan wakaf tunai di Indonesia belum terhimpun secara optimal meskipun memiliki potensi yang besar. Tujuan dari penelitian ini adalah untuk mengetahui masalah terbesar dan juga solusi yang menjadi prioritas penghimpunan wakaf tunai di Indonesia dengan menggunakan 5 aspek yaitu regulator, pengelola, promosi, program dan masyarakat. Teknik analisis data yang digunakan adalah Analytical Hierarchy Process (AHP). Penelitian ini melibatkan 9 responden ahli menilai dan membandingkan masalah dan solusi penghimpunan wakaf tunai di Indonesia. Hasil penelitian menunjukkan bahwa belum semua lembaga mendigitalisasi penghimpunan wakaf menjadi masalah terbesar dalam penghimpunan wakaf tunai di Indonesia berdasarakan pendapat para responden ahli. Selanjutnya prioritas solusi berdasarkan penilaian para responden ahli adalah mengembangkan profesionalitas nazir. Selanjutnya, hasil penelitian menghasilkan bahwa secara umum aspek yang paling bermasalah adalah aspek regulator, begitu juga dengan prioritas solusi secara umum adalah aspek regulator. Implikasi dari penelitian ini adalah hasil penelitian dapat dijadikan pertimbangan oleh pengelola wakaf untuk mengoptimalkan digitalisasi dalam penghimpunan wakaf serta meningkatkan profesionalitas nazir. Selain itu, penelitian ini dapat dijadikan referensi oleh pemangku kebijakan untuk merumuskan suatu kebijakan yang mendukung penghimpunan wakaf. Kata Kunci: Wakaf Tunai, Regulator, Pengelola, Promosi, Program, Masyarakat. ABSTRACT The collection of cash waqf in Indonesia has not been collected optimally even though it has enormous potential. This study aims to find out the biggest problems and solutions that become priorities in collecting cash waqf in Indonesia by using 5 aspects, namely regulators, managers, promotions, programs and society. The data analysis technique used is the Analytical Hierarchy Process (AHP). This study involved 9 respondents who were asked to assess the problems and solutions for collecting cash waqf in Indonesia. The results of the study show that not all institutions have digitized waqf collection into the biggest problem in collecting cash waqf in Indonesia based on the opinion of expert respondents. Furthermore, the priority based on the assessment of the expert respondents is to improve the professionalism of Nazir. The next result is the regulatory aspect that is the most problematic, as well as the priority solutions on the regulatory aspect. The implication of this research is that the results of the research can be taken into consideration by waqf managers to optimize digitalization in collecting waqf and increasing the professionalism of nazir. In addition, this research can be used as a reference by policy makers to formulate a policy that supports the collection of waqf. 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The achievement of family well - being is an aspiration of all families including families of migrant workers, to achieve the well - being of one of the ways that the families of migrant workers with the departure of the wife work as domestic servants in various countries. The purpose of this study was to analyze social capital, economic coping, sress symptom’s husband and family subjektive well - being of women migrant workers. This research use cross sectional studies. The location was chosen purposively in Tanggeung Village, Pagermaneuh Village, Margaluyu Village, Karangtengah Village, Tanggeung District and Pasirdalam Village Kadupandak District, Cianjur, West Java, Indonesia. Seventy five families were selected purposively among the families of women migrant workers. The finding indicates that social capital is in the moderate category, the coping economy is in the moderate category, the sress symptom’s husband is in the low category and the family well-being is in the low category. Finding in this study family subjective well-being is influenced by income per capita, sress symptom’s husband and economic coping. Keywords: economic coping, family subjective well-being, social capital, stress symptom Abstrak Kesejahteraan keluarga merupakan sesuatu yang ingin dicapai seluruh keluarga, termasuk keluarga Tenaga Kerja Wanita (TKW), untuk mencapai kesejahteraan tersebut salah satu cara yang dilakukan oleh keluarga TKW adalah mengirim istri sebagai pembantu rumah tangga di berbagai negara. Tujuan dari penelitian ini adalah untuk menganalisis modal sosial, coping ekonomi, gejala stres suami, dan kesejahteraan subjektif keluarga TKW. Penelitian ini menggunakan cross sectional studies. Lokasi dipilih dengan metode purposive di Provinsi Jawa Barat, Kabupaten Cianjur, Kecamatan Tanggeung, Desa Pagermaneuh, Desa Marguluyu, Desa Karangtengah, Desa Tanggeung, Kecamatan Kadupandak, Desa Pasirdalam. Jumlah sampel sebanyak 75 keluarga TKW dengan metode purposive sampling. Penelitian ini menemukan modal sosial berada pada kategori sedang, coping ekonomi berada pada kategori sedang, gelaja stres suami berada pada kategori rendah, dan kesejahteraan subjektif berada pada kategori rendah. Penelitian ini juga menemukan kesejahteraan keluarga berpengaruh terhadap pendapatan perkapita, gelaja stres suami, dan coping ekonomi. Kata kunci : coping ekonomi, gejala stres, kesejahteraan subjektif, modal sosial. References [BPS] Badan Pusat Statistik. 2016. Data provinsi termiskin 2016. Berita Resmi Statistik [internet]. 4 Januari 2016. [diunduh 2016 September 7]; Tersedia pada: http://www.bps.go.id. [BPS] Badan Pusat Statistik Jawa Barat. 2016. 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ABSTRAK Penelitian ini bertujuan untuk mengetahui hubungan antara variabel volume pembiayaan, ROA, DPK, NPF, biaya overhead, inflasi, dan BI7DRR dengan tingkat margin murabahah pada bank umum syariah di Indonesia. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan metode analisis meta. Penelitian ini menggunakan sembilan belas artikel sampel yang bersumber pada Google Scholar dan Sinta Journal dengan renang waktu selama 6 tahun (2016–2021). Temuan pada penelitian menunjukkan bahwa volume pembiayaan, ROA, DPK, NPF, dan inflasi memiliki pengaruh yang signifikan terhadap tingkat margin murabahah, sedangkan biaya overhead dan BI7DRR tidak berpengaruh signifikan terhadap tingkat margin murabahah. Penelitian ini memberikan implikasi bahwa Bank Syariah harus memperhatikan volume pembiayaan, ROA, DPK, NPF, dan inflasi dalam menentukan tingkat margin dalam pembiayaan murabahah sehingga profitabilitas pada Bank Syariah lebih baik lagi. Kata Kunci: Tingkat Margin Murabahah, Bank Umum Syariah, Analisis Meta, Indonesia. ABSTRACT This study aims to determine the relationship between the variables of financing volume, ROA, TPF, NPF, overhead costs, inflation, and BI7DRR with the level of murabahah margins in Islamic commercial banks in Indonesia. The approach used in this study is a quantitative approach with a meta-analysis method. This study uses nineteen sample articles sourced from Google Scholar and Sinta Journal with time swimming for 6 years (2016 – 2021). The findings in this study indicate that financing volume, ROA, TPF, NPF, and inflation have a significant effect on the level of murabahah margins, while overhead costs and BI7DRR have no significant effect on the level of murabahah margins. This study implies that Islamic banks must pay attention to the volume of financing, ROA, TPF, NPF, and inflation in determining the level of margin in murabahah financing so that the profitability of Islamic banks is even better. Keywords: Murabahah Margin Rate, Islamic Commercial Banks, Meta-Analysis, Indonesia. DAFTAR PUSTAKA Agustina, R. P., & Suprayogi, N. (2018). Faktor-faktor yang mempengaruhi profitabilitas perbankan syariah di Indonesia dan Malaysia (Meta-Analisis penelitian di Indonesia dan Malaysia 2010-2016). Jurnal Ekonomi Syariah Teori Dan Terapan, 5(7), 574–589. https://doi.org/10.20473/vol5iss20187pp576-591 Andriyana, E., & Kusumaningtias, R. (2019). Pengaruh cost of loanable fund, overhead cost dan risk factor terhadap margin murabahah pada bank umum syariah di Indonesia (Periode 20013 - 2017). Jurnal Akuntansi AKUNESA, 8(1). 1-9. Asri, A. R. (2020), Pengaruh financing to deposit ratio (FDR), return on asset (ROA), tingkat suku bunga bank indonesia (BI Rate) dan inflasi terhadap margin murabahah pada perbankan syariah di indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 8(2). 1-19. Ayufianti, N., & Suprayogi, N. (2020). Meta-analisis: Variabel-variabel yang mempengaruhi tingkat bagi hasil deposito mudharabah (Studi pada bank umum syariah di Indonesia). Jurnal Ekonomi Syariah Teori dan Terapan, 7(4), 646-658. https://doi.org/10.20473/vol7iss20204pp646-658 Ekawati, K., & Shofawati, A. (2019). Faktor-faktor yang mempengaruhi tingkat margin murabahah pada industri perbankan syariah periode 2012-2017. Jurnal Ekonomi dan Bisnis Islam, 5(1), 50-67. https://doi.org/10.20473/jebis.v5i1.10901 Hamida, K. N. (2017). Analisis pengaruh BI rate dan inflasi terhadap pendapatan margin murabahah dengan non-performing financing sebagai variabel intervening (Studi kasus pada bank umum syariah tahun 2011-2015). Skripsi tidak dipublikasikan. Malang: Universitas Islam Negeri Maulana Malik Ibrahim Malang. Imamah, N. (2021). Pengaruh tingkat suku bunga bank Indonesia terhadap pendapatan margin murabahah pada bank umum syariah di Indonesia periode 2017-2018. Mabny: Journal of Sharia Management and Business, 1(1), 49-70. https://doi.org/10.19105/mabny.v1i01.4632 Lyons, L. C. (2003). Meta-analysis: Methods of accumulating results across research domains. 1–17. Retrieved from http://www.lyonsmorris.com/MetaA/macalc/MApaper.pdf Lubis, L. V. M., Harahap, Z., Riana, Z., Rahayu, S., Effendi, S., & Agustami, E. (2021). Pengaruh biaya operasional (BOPO), bagi hasil dana pihak ketiga (DPK), dan cash ratio terhadap margin murabahah pada bank umum syariah. JRAM: Jurnal Riset Akuntansi Multiparadigma, 8(1), 67-76. https://doi.org/10.30743/akutansi.v8i1.4067 Mauluddi, H. (2020). Pengaruh biaya operasional, dana pihak ketiga dan non-performing financing terhadap tingkat margin pembiayaan murabahah pada bank umum syariah di Indonesia. Jurnal Ekonomi Syariah, 5(2), 16-30. https://doi.org/10.37058/jes.v5i2.2190 Musaroh, M., Margasari, N., Laili, N. N., & Pratama, M. R. G. G. (2020). The determinants of murabaha margin income in Islamic banking companies in Indonesia, Diponegoro International Journal of Business, 3(2), 123-130. https://doi.org/10.14710/dijb.3.2.2020.123-130 Mustikawati, Y., & Fikri, A. M. (2020). Pengaruh dana pihak ketiga, biaya operasional, BI rate, dan inflasi pada pendapatan margin murabahah. JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan, 5(1), 121-139. https://doi.org/10.52490/jeskape.v5i1.1189 Nisa, A., Irawati, D., & Prasaja, M. (2020). The effect of third-party fund and financing to deposit ratio on murabahah margin in Islamic banks period 2014-2018. 1st Annual Conference on Ihtifaz: Islamic Economics, Finance, and Banking, 1-13. Nisa, A. (2020). Analysis factors affect of murabahah margin in sharia commercial banks in Indonesia. Jurnal Iqtisaduna, 1(1), 53. https://doi.org/10.24252/iqtisaduna.v1i1.15850 Purwanto, P., & Ratna, S. (2018). Analysis of determinant factors toward margin murabahah of Indonesia Islamic banks. Journal of Business Studies and Mangement Review, 1(2), 45-51. https://doi.org/10.22437/jbsmr.v1i2.5349 Ramadhani, E., & Wardana G. K. (2021). Pengaruh inflasi, BI 7-day repo rate dan nilai tukar terhadap margin murabahah perbankan syariah. Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 6(3), 676-690. http://dx.doi.org/10.30651/jms.v6i3.9755 Rahma, Y. (2016). Faktor-faktor yang mempengaruhi margin murabahah bank syariah di Indonesia. 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Working capital management and firm profitability: A meta-analysis. Qualitative Research in Financial Markets, 9(1), 34-47. https://doi.org/10.1108/QRFM-06-2016-0018 Wahyuni, A., Mulyany, R., & Zuhri, Z. (2021). What determines murabahah margin income? Evidence from Islamic commercial banks in Indonesia. Advances in Business Research International Journal, 7(1), 22-32. https://doi.org/10.24191/abrij.v7i1.11996 Yulianto, A., Nurdin, A. A., & Mayasari, I. (2021). Faktor yang memengaruhi pendapatan margin murabahah pada bank umum syariah dan unit usaha syariah. Journal of Applied Islamic Economics and Finance, 1(2), 398-411. https://doi.org/10.35313/jaief.v1i2.2473 Zulpahmi, Z., & Rizqiana, E. (2018). Pengaruh biaya operasional, dana pihak ketiga (DPK), dan non peforming financing (NPF) terhadap margin murabahah pada bank umum syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 4(2), 81-86. https://doi.org/10.20885/jeki.vol4.iss2.art4

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh diversifikasi pembiayaan dengan beberapa kontrol variabel baik variabel internal bank maupun variabel eksternal terhadap NPF BPRS di Indonesia. Faktor internal terdiri dari aset, CAR, pembiayaan, efisiensi operasi, sedangkan variabel eksternal adalah kondisi ekonomi makro yaitu output domestik dan tingkat inflasi. Penelitian ini menggunakan data time series, bulan Januari 2010 sampai Desember 2019. Penelitian ini menggunakan metode Autoregressive Distributed Lag model (ARDL). Berdasarkan hasil uji kointegrasi terdapat hubungan jangka panjang dalam penelitian ini. Penelitian ini menunjukkan bahwa diversifikasi menyebabkan NPF yang tinggi. Selain itu, peningkatan CAR dan Inflasi menyebabkan meningkatkan NPF pada BPRS di Indonesia. Pembiayaan yang diproksi dengan rasio pembiayaan terhadap total aset menunjukkan pengaruh yang negatif terhadap NPF. Implikasi bagi BPRS yakni BPRS diharapkan lebih pada konsentrasi pembiayaan pada sektor tertentu karena akan mengurangi risiko pembiayaan bermasalah pada BPRS. selain itu BPRS dalam melakukan pembiayaan perlu menerapkan prinsip kehati-hatian agar dapat meningkatkan profitabilitas dan mengurangi pembiayaan bermasalah. kemudian bagi pemerintah diharapkan terus menjaga kondisi ekonomi sehingga dapat mengurangi risiko pembiayaan bermasalah. Kata Kunci: NPF, Diversifikasi, Pembiayaan, Inflasi, ARDL. ABSTRACT This research aims to analyze the effect of financing diversification with some variable controls on both internal bank variables and external variables to NPF of BPRS in Indonesia. Internal factors consist of assets, CAR, financing, operating efficiency. While external variables are macroeconomic conditions, i.e., domestic output and inflation rate. This study uses time-series data, from January 2010 to December 2019. The study used the Autoregressive Distributed Lag Model (ARDL) method. Based on the cointegration test results, this study has a long-term relationship. This research shows that diversification leads to high NPF. In addition, the increase in CAR and Inflation led to an increase in NPF of BPRS in Indonesia. Projected financing with a ratio of financing to total assets negatively influences NPF. The implication for BPRS is that BPRS should focus on financing in specific segments because it will reduce the risk of non-performing financing. BPRS also needs to apply the prudential principle to increase profitability and reduce non-performing financing. In addition, the government must also maintain a stable economic condition to reduce the risk of non-performing financing. Keywords: NPF, Diversification, Financing, Inflation, ARDL. DAFTAR PUSTAKA Abidin, Z., Rumbaf, A. S., Iqbal, M., & Prabantarikso, R. M. (2020). Determinants of credit risk diversification in Indonesian banking industry. 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ABSTRAK Tujuan utama dari makalah ini untuk menguji secara empiris pengaruh zakat, Produk Domestik Regional Bruto (PDRB) perkapita, Upah Minimum Regional/Provinsi (UMP), dan inflasi terhadap tingkat gini rasio di 34 provinsi di Indonesia selama tahun 2018-2020. Temuan penelitian ini menunjukkan bahwa distribusi zakat yang diproksikan dengan Indeks Kesejahteraan BAZNAS serta tingkat inflasi secara statistik tidak berpengaruh signifikan terhadap tingkat ketimpangan pendapatan di Indonesia. Sementara itu, tingkat PDRB perkapita dan UMP memiliki arah hubungan negatif dan berpengaruh signifikan secara statistik terhadap tingkat ketimpangan pendapatan di Indonesia. Penelitian ini memberikan rekomendasi kepada pengelola zakat untuk menciptakan dan mengembangkan program zakat yang mampu memberdayakan perekonomian mustahik sehingga mampu mengurangi tingkat kesenjangan pendapatan dalam masyarakat. Selain itu, seluruh pemangku kepentingan (stakeholders) harus bersinergi dalam upaya meningkatkan realisasi pengumpulan dana zakat di lembaga dengan melalui peningkatan literasi dan kesadaran masyarakat guna mengoptimalisasikan peran zakat dalam peningkatan kesejahteraan masyarakat. Kata kunci: Indeks Kesejahteraan BAZNAS, Ketimpangan Pendapatan, Makroekonomi, Zakat. ABSTRACT The main objective of this paper was to empirically examine the effect of zakat, Gross Regional Domestic Product (GRDP) percapita, Regional/Provincial Minimum Wage, and inflation on the gini ratio in 34 provinces in Indonesia during 2018-2020. The findings of this study indicate that the distribution of zakat, which is proxied by the BAZNAS Welfare Index, and the inflation rate has no statistically significant effect on the level of income inequality in Indonesia. Meanwhile, GRDP per capita and Regional/Provincial Minimum Wage levels have a negative and statistically significant relationship to the level of income inequality in Indonesia. In order to lessen the degree of income inequality in society, this study offers recommendations to zakat managers on how to design and develop zakat programs that can strengthen the mustahik's economy. In addition, all stakeholders must work together in an effort to increase the realization of zakat fund collection in institutions by increasing literacy and public awareness in order to maximize the contribution of zakat to raising the welfare of mankind. Keywords: Baznas Welfare Index, Income Inequality, Macroeconomics, Zakat. REFERENCES Abdelbaki, D. H. H. (2013). The impact of zakat on poverty and income inequality in Bahrain. Review of Integrative Business & Economics Reseacrh, 2(1), 133–154. Afandi, A., Rantung, V. P., & Marashdeh, H. (2017). Determinants of income inequality. 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ABSTRAK Artikel ini bertujuan untuk menyelidiki secara empiris pengaruh dari variabel makroekonomi, Indeks Pembangunan Manusia (IPM), dan jumlah penduduk terhadap penghimpunan zakat di ASEAN periode 2010-2020. Faktor makroekonomi yang digunakan dalam penelitian ini meliputi Inflasi dan Produk Domestik Bruto (PDB). Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan regresi data panel untuk mengestimasi model empiris dengan melibatkan empat negara di ASEAN diantaranya Indonesia, Malaysia, Singapura, dan Brunei Darussalam. Dalam artikel ini juga menemukan bahwa model terbaik yang digunakan yakni Fixed Effect Model. Hasil penelitian artikel ini menunjukkan bahwa variabel IPM dan jumlah penduduk memiliki pengaruh positif dan signifikan terhadap penghimpunan zakat pada empat negara di ASEAN. Sementara untuk variabel makroekonomi yang diproksikan dengan inflasi dan PDB menunjukkan hasil bahwa tingkat inflasi tidak memiliki pengaruh signifikan, sedangkan PDB memiliki pengaruh negatif dan secara statistik signifikan terhadap penghimpunan zakat. Adapun rekomendasi yang diungkapkan dalam artikel ini yang ditujukan untuk lembaga pengelola zakat masing-masing negara adalah dengan menciptakan sebuah program kerja zakat yang dapat memaksimalkan potensi zakat masing-masing negara, namun harus disertai dengan adanya dukungan dari pemerintah melalui kebijakan yang dikeluarkan sehingga dapat memaksimalkan penghimpunan zakat di empat negara tersebut. Kata kunci: Penghimpunan Zakat, Makroekonomi, Indek Pembangunan Manusia, Jumlah Penduduk. ABSTRACT This article aims to empirically investigate the effect of macroeconomic variables, the Human Development Index (HDI), and population on zakat collection in ASEAN for the 2010-2020 period. Macroeconomic factors used in this study include Inflation and Gross Domestic Product (GDP). The approach used in this study is quantitative using panel data regression to estimate the empirical model involving four countries in ASEAN including Indonesia, Malaysia, Singapore, and Brunei Darussalam. This article also finds that the best model used is the Fixed Effect Model. The results of this article show that the HDI variable and population have a positive and significant influence on zakat collection in four ASEAN countries. Meanwhile, the macroeconomic variables proxied by inflation and GDP show that the inflation rate does not have a significant effect, while GDP has a negative and statistically significant effect on zakat collection. The recommendations expressed in this article aimed at zakat management institutions in each country are to create a zakat work program that can maximize the zakat potential of each country, but must be accompanied by support from the government through policies issued so as to maximize the collection of zakat. zakat in these four countries. Keywords: Collection of Zakat, Macroeconomics, Human Development Index, Population. DAFTAR PUSTAKA Afifah, N. (2017). Pengaruh produk domestik bruto (PDB) dan indeks pembangunan manusia (IPM) terhadap jumlah penghimpunan dana zakat, infaq dan shadaqah (ZIS) di Indonesia tahun 2010 - 2015. Skripsi tidak dipublikasikan. Tulungagung: UIN SATU. Ahmad, Z. M. (2011). Pengaruh indikator makroekonomi terhadap besarnya jumlah zakat yang terkumpul di lembaga amil zakat dompet dhuafa republika tahun 1993 – 2009. Skripsi tidak dipublikasikan. Depok: Universitas Indonesia. Ahmaddien, I., & Susanto, B. (2020). Eviews 9: Analisis regresi data panel. Gorontalo: Ideas Publishing. Aksar, N. Al. (2019). Pengaruh variabel ekonomi makro dan mikro terhadap jumlah penerimaan zakat di Indonesia. Tesis tidak dipublikasikan. Yogyakarta: Universitas Islam Indonesia. Armina, S. H., & A’yun, A. A. (2019). Pengaruh inflasi, kurs dollar, dan bi 7-day repo rate terhadap penghimpunan zakat (Periode 2015-2018). Jurnal Ekonomi Syariah dan Hukum Ekonomi Syariah, 5(2), 151-163. http://dx.doi.org/10.31602/al%20iqtishadiyah.v5i2.2411 Azam, M., Iqbal, N., & Tayyab, M. (2014). Zakat and economic development: Micro and macro level evidence from Pakistan. Bulletin of Business and Economics, 3(2), 85–95. Beik, I. S. (2015). Towards international standardization of zakat system. Fiqh Zakat International Conference, December, 3–17. https://doi.org/10.13140/RG.2.1.4490.1207 DetikEdu. (2021). 3 Negara di Asia Tenggara dengan Penduduk Mayoritas Islam. 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International Journal of Zakat, 2(1), 61–69. https://doi.org/10.37706/ijaz.v2i1.15 Fahmi, Z., & Muhammad Nur, M. (2018). Pengaruh pengetahuan, pendapatan, dan kepercayaan, terhadap minat muzakki dalam membayar zakat di baitul mal kota Lhokseumawe. Jurnal Ekonomi Regional Unimal, 1(3), 89. https://doi.org/10.29103/jeru.v1i3.592 Febrianti. (2011). Praktek pengelolaan zakat di negara Muslim (Studi Kasus Pada Negara Brunei Darussalam). Skripsi tidak dipublikasikan. Jakarta: UIN Syarif Hidayatullah Global Religious Futures. (2021). The future of the global Muslim population. Retrieved from http://www.globalreligiousfutures.org/religions/muslims Harjanto, I. (2011). Teori pembangunan. Malang: UB Press. Hidayatie, H. (2018). Analisis pengelolaan zakat di Indonesia dan Malaysia. Skripsi tidak dipublikasikan: Banjarmasin: Politeknik Negeri Banjarmasin. Hutabarat, A. R. (2005). Determinan Inflasi Indonesia. 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Singapore: Cengage Learning. McEachern, W. A. (2000). Ekonomi makro: Pendekatan kontemporer. Jakarta: Salemba Empat. Mu’is, F. (2011). Zakat A-Z; Panduan mudah, lengkap dan praktis tentang zakat. Solo: Tinta Medina. Nasim Shah, S., & Amin, B. (2009). Providing for the resource shortfall for poverty elimination through potential zakat collection in OIC-member countries: Reappraised. Jounal of Islamic Economic Banking and Finance. Nasrulloh, A. (2012). Peran zakat dalam meningkatkan kesejahteraan masyarakat di provinsi daerah istimewa Yogyakarta. Skripsi tidak dipublikasikan. Yogyakarta: Universitas Islam Indonesia. Nasution, L. (2005). Fiqih 1. Tangerang Selatan: Logos. Niswah, I. D. (2021). The comparison of zakat utilization in Muslim minority and majority country. Islamic Social Finance, 1(1), 1-6. Niswah, I. D., Marlina, L., & Rahayu, S. S. (2020). A review of zakat studies in ASEAN. Jurnal Ekonomi Islam Indonesia, 2(April), 1–13. Omar, N. (2020). 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ABSTRAK Tujuan penelitian ini dilakukan adalah untuk mengidentifikasi dan menganalisis determinan risiko likuiditas pada bank syariah dan konvensional yang beroperasi di Indonesia sebelum dan selama pandemi COVID-19. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data panel untuk mengkaji hubungan antara risiko likuiditas dengan faktor spesifik bank dan faktor makroekonomi sebelum dan selama pandemi COVID-19 (2018-2021). Dengan mengambil sampel dari 10 bank syariah dan 20 bank konvensional yang ada di Indonesia, penelitian ini menemukan bahwa faktor spesifik bank yaitu Capital Adequacy ratio (CAR), Return on Equity (ROE), dan Non Performing Loan (NPL) atau risiko kredit memiliki pengaruh pada likuiditas bank syariah. Sementara CAR dan NPL tidak memberikan pengaruh pada likuiditas bank konvensional hanya ROE yang memiliki pengaruh pada risiko likuiditas bank konvensional. Adapun faktor makro ekonomi (pertumbuhan GDP dan inflasi) tidak mempengaruhi risiko likuiditas kedua bank. Kemudian variabel pandemic tidak memberikan pengaruh pada risiko likuiditas kedua jenis bank. Penelitian ini diharapkan dapat mempermudah para bankir dalam mengambil keputusan untuk meningkatkan kualitas pengelolaan likuiditas pada kedua sistem perbankan tersebut, terutama dimasa pandemi covid-19, agar tidak terjadi kebangkrutan. Kata Kunci: Risiko Likuiditas, Bank Syariah, Bank Konvensional, Covid-19. ABSTRACT This study aims to identify and analyze the determinants of liquidity risk in Islamic and conventional banking in Indonesia before and during the COVID-19 pandemic. This study uses a panel data approach to examine the relationship between liquidity risk with bank-specific and macroeconomic factors before and during the COVID-19 pandemic (2018-2021). By taking samples from 10 Islamic banks and 20 conventional banks operating in Indonesia, this study found that bank-specific factors consist of Capital Adequacy ratio (CAR), Return on Equity (ROE), and Non-Performing loans (NPL) or credit risk affect the liquidity of Syariah banking. While CAR and NPL have no significant effect on conventional bank liquidity, other bank-specific factors, namely ROE, have a considerable effect on the liquidity risk of conventional banking. Meanwhile, macroeconomic factors (GDP growth and inflation) did not affect the liquidity risk of the two banks. Meanwhile, the dummy variable shows no significant effect on liquidity risk in Islamic and conventional banks related to pandemic conditions. Thus, this research is expected to facilitate bankers in making decisions to improve the quality of liquidity management in the two banking systems. Keywords: Liquidity Risk, Islamic Banks, Conventional Banks, Covid-19. DAFTAR PUSTAKA Abdel Megeid, N. S. (2017). Liquidity risk management: conventional versus Islamic banking system in Egypt. Journal of Islamic Accounting and Business Research, 8(1), 100–128. https://doi.org/10.1108/JIABR-05-2014-0018 Abdul-Rahman, A., Sulaiman, A. A., & Said, N. L. H. M. (2018). Does financing structure affects bank liquidity risk? Pacific-Basin Finance Journal, 52(9), 26-29. https://doi.org/10.1016/j.pacfin.2017.04.004 Adawiyah, N. N., & Azifah, N. (2020). Faktor-faktor yang mempengaruhi likuiditas pada bank umum syariah di Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 25(3), 238–248. https://doi.org/10.35760/eb.2020.v25i3.2663 Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Arif, A., & Nauman Anees, A. (2012). Liquidity risk and performance of banking system. Journal of Financial Regulation and Compliance, 20(2), 182–195. https://doi.org/10.1108/13581981211218342 Berger, A.N. and Bouwman, C. H. (2009). Bank liquidity creation. Review of Financial Studies, 22(9), 3779–3837. https://doi.org/10.1093/rfs/hhn104 BPS. (n.d.). Pengertian pendapatan nasional. Retrieved from https://www.bps.go.id/subject/11/produk-domestik-bruto--lapangan-usaha-.html Cahyono, E. F., Rani, L. N., & Mardianto, M. F. F. (2021). Determinants of Indonesian conventional and Islamic bank depositor trust during the covid-19 pandemic. Journal of Islamic Monetary Economics and Finance, 7(1), 1–32. https://doi.org/10.21098/jimf.v7i1.1352 CNBC Indonesia. (2020). LPS: Perbankan hadapi risiko likuiditas ketat & NPL meningkat. Retrieved from https://www.cnbcindonesia.com/news/20200623142740-4-167394/lps-perbankan-hadapi-risiko-likuiditas-ketat-npl-meningkat Dendawijaya, L. (2003). Manajemen perbankan. Bogor: Ghalia Indah. Dinger, V. (2009). Do foreign-owned banks affect banking system liquidity risk? Journal of Comparative Economics, 37(4), 647-657. https://doi.org/10.1016/j.jce.2009.04.003 Fauziana, L., Mulyaningsih, A., Anggraeni, E., M, S. C. Y., & Rofida, U. (2014). Keterkaitan investasi modal terhadap GDP Indonesia. Economics Development Analysis Journal, 3(2), 372–380. https://doi.org/10.15294/edaj.v3i2.3845 Gautam, R. (2016). The Determinants of banks liquidity: Empirical evidence on Nepalese commercial banks. Journal of Interdisciplinary Studies, 2(2), 69–78. Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2021a). Liquidity risk determinants: Islamic vs conventional banks. International Journal of Law and Management, 63(1), 65–95. https://doi.org/10.1108/IJLMA-03-2018-0060 Hanifah, R. U., Ariefiantoro, T., & Suryawardana, E. (2021). Analisis pengaruh non-performing loan (npl), return on asset (roa), return on equity (roe) terhadap risiko likuiditas perbankan. Solusi: Jurnal Ilmiah Bidang Ilmu Ekonomi 19 (3), 234–244. http://dx.doi.org/10.26623/slsi.v19i3.4112 Hidayat, S. E., Farooq, M. O., Nasution, A., & Sari, C. A. (2020). Covid-19 And its impacts on the Islamic financial industry in the OIC countries. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (I, pp. 1–11). Jakarta: KNEKS. Ichwan, M. C., & Ryandono, M. N. H. (2016). Faktor-faktor yang berpengaruh terhadap likuiditas bank syariah. Jurnal Ekonomi Syariah Teori dan Terapan, 3(2), 144–157. https://doi.org/10.20473/vol3iss20162pp144-157 Iqbal, A. (2012). Liquidity risk management: A comparative study between conventional and Islamic Banks of Pakistan. Global Journals, 12(5), 55-64. Izadkhasti, H. (2020). The severity & magnitude of the impact of the coronavirus crisis on the Islamic financial industry in Iran. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 53–59). Jakarta: KNEKS. Kamila, N. (2018). Pengaruh kinerja keuangan dan variabel ekonomi makro terhadap likuiditas perbankan (Studi pada industri perbankan di Indonesia tahun 2010-2016). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis, Ilmu Ekonomi, 1-17. liputan6.com. (2021). Ngeri, krisis ekonomi akibat pandemi covid-19 disebut terburuk dalam sejarah. Retrieved from https://www.liputan6.com/bisnis/read/4647601/ngeri-krisis-ekonomi-akibat-pandemi-covid-19-disebut-terburuk-dalam-sejarah Mariss, E. (2017). Pengaruh return on asset (roa), bopo, financing to deposit ratio (fdr), capital adequacy ratio (car) dan non performing financing (npf) terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia (Periode 2012-2015). Skripsi tidak dipublikasikan. Jakarta: Sekolah Tinggi Ilmu Ekonomi Indonesia Banking School Meera, A. K. M., & Wirdayanti, Y. N. (2020). The economic costs of the COVID-19 outbreak for Malaysia: A preliminary crude estimate and suggestion for solutions. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 61–69). Jakarta: KNEKS. Muhammad, A. D., & Ismail, A. A. (2020). Impacts of covid-19 on the Islamic finance industry in Nigeria. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 71–79). Jakarta: KNEKS. Muharam, H., & Penta Kurnia, H. (n.d.). Liquidity risk on banking industry: Comparative study between Islamic bank and conventional bank in Indonesia. Al-Iqtishad: Journal of Islamic Economics, 5(2), 207-218. https://doi.org/10.15408/aiq.v5i2.2565 Overby, J., Rayburn, M., & Hammond, K. (2013). Impact, definition of. Encyclopedia of Crisis Management, 16(1), 69–94. https://doi.org/10.4135/9781452275956.n167 Prihatiningsih. (2016). Pengaruh DPK, capital adequecy ratio (CAR), imbal hasil sertifikat bank indonesia syariah (SBIS), imbal hasil sertifikat investasi mudharabah antar bank syariah (SIMA), dan non performing financing (NPF) terhadap financing to deposit ratio (FDR) (studi pada bank umum syariah tahun 2006-2010. Skripsi tidak dipublikasikan. Semarang: Universitas Diponegoro Rahman, M. A., Kusuma, A. Z., & Afryanto, H. (2020). Situasi ketengakerjaan di lapangan usaha yang tedampak covid-19. Catatan Isu Semeru, 1-4. Reyna, T. (2007). Panel data analysis fixed and random effects using stata (v. 4.2). Data & Statistical Services. Massachusetts: Princeton University. Santoso dkk. (2013). Faktor-faktor yang mempengaruhi likuiditas perbankan syariah di Indonesia. Jurnal Ekonomi Universitas Sebelas Maret, 221–231. Shaikh, S. A. (2020). Coping with COVID-19 in Pakistan. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 89–101). Jakarta: KNEKS. Sudarsono, H. (2009). 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ABSTRAK Strategi penghimpunan zakat infaq dan sedekah masa kini harus selaras dengan perkembangan teknologi dan perilaku masyarakat 5.0 (society 5.0), dimana Society 5.0 menciptakan masyarakat yang berbasis teknologi sehingga pembayaran zakat, infaq, dan sedekah non tunai harus memanfaatkan teknologi finansial seperti, mobile banking, ATM, QRIS, dompet digital maupun e-commerce. Tujuan penelitian ini yaitu guna mengetahui besarnya penerimaan dan penggunaan layanan teknologi finansial dalam membayar Zakat, Infaq, dan Sedekah (ZIS) menggunakan ekstensi Technology of Acceptance Model (TAM) dengan motivasi spiritual. Adapun metode penelitian yang digunakan adalah Structural Equation Modeling Partial Least Square (SEM-PLS) dengan sebanyak 129 responden yang berasal dari Kota Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, dan Pangandaran. Penelitian ini menemukan bahwa muzakki dalam menerima dan menggunakan layanan teknologi keuangan untuk membayar ZIS secara non tunai dipengaruhi oleh persepsi kemudahan, persepsi kegunaan, sikap, dan intensi. Implikasi dari penelitian ini adalah agar lembaga zakat dapat mengetahui penerimaan dan penggunaan teknologi muzakki dalam menunaikan zakat non tunai sehingga dapat berinovasi dalam menyediakan layanan bagi muzakki maupun masyarakat yang akan membayar zakat non tunai. Kata Kunci: Zakat Non Tunai, Kesejahteraan Umum, Perilaku Mikroekonomi, Ekonomi Keuangan. ABSTRACT The strategy of collecting zakat infaq and alms today must be in line with technological developments and community behavior 5.0 (society 5.0), where Society 5.0 creates a technology-based society. ATM, QRIS, digital wallet, and e-commerce. The purpose of this study is to determine the amount of acceptance and use of financial technology services in paying Zakat, Infaq, and Alms (ZIS) using the Technology of Acceptance Model (TAM) extension with spiritual motivation. The research method used is Structural Equation Modeling Partial Least Square (SEM-PLS) with 129 respondents taken from Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, and Pangandaran. This study found that muzakki in accepting and using financial technology services to pay ZIS non-cash were influenced by perceived ease of use, perceived usefulness, attitudes, and intentions. However, the perceived usefulness does not affect the attitude of muzakki in paying non-cash ZIS, and indirectly the perceived usefulness does not affect the actual use of muzakki to pay ZIS. This research implies that zakat institutions can find out the acceptance and use of muzakki technology in paying zakat so that they can innovate in providing services for muzakki and people who will pay non-cash zakat. Keywords: Non-Cash Zakat, General Welfare, Microeconomic Behavior, Financial Economics. DAFTAR PUSTAKA Aini, Z. N., Yuli, S. B., & Hakim, R. (2018). Perilaku muzakki dalam membayar zakat melalui transaksi non tunai di lembaga inisiatif zakat indonesia (IZI) Surabaya. Iqtishodia, 3(1), 39-58. https://doi.org/10.35897/iqtishodia.v3i1.163 Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action Control (pp. 11-39). Amin, H. (2021). An analysis of online sadaqah acceptance among university graduates in Malaysia. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-01-2019-0020 Anshari. (1993). Wawasan Islam: Pokok-pokok pikiran tentang Islam dan umatnya. Jakarta: RajaGrafindo Persada. 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ABSTRAK Penelitian ini bermaksud mencari aspek yang memberikan pengaruh keputusan investasi di pasar modal syariah. Pada penelitian ini menggunakan metodologi kuantitatif Exploratory Factor Analysis (EFA) sehingga tidak diidentifikasikan variabel/konstruk bebas maupun konstruk terikat. Penelitian ini memanfaatkan metode purposive sampling dengan 100 responden yang disebar melalui kuesioner yang telah memenuhi kriteria penelitian. Hasil dari studi ini mengatakan ada 4 aspek yang memberikan pengaruh terhadap keputusan investasi di pasar modal syariah yaitu pengetahuan investasi, motivasi intrinsik dan ekstrinsik, informasi akuntansi, dan tabungan dan pinjaman. Keempat faktor tersebut mempengaruhi keputusan investasi di pasar modal syariah sebesar 61.388%. Penelitian ini mengandung implikasi bahwa faktor – faktor tersebut sebagai bahan pertimbangan investor dan pembaca saat melaksanakan investasi di pasar modal syariah. Investor dihimbau agar memiliki kehati-hatian saat pengambilan keputusan berinvestasi agar tidak terjadi kerugian yang tidak diinginkan. Kata Kunci: Pengetahuan Investasi, Motivasi Intrinsik dan Ekstrinsik, Informasi Akuntansi, Tabungan dan Pinjaman, Keputusan Investasi. ABSTRACT This research aims to determine what aspects lead to investment decisions in the Islamic capital market. This study uses a quantitative approach of Exploratory Factor Analysis (EFA) so that neither independent nor dependent variables were identified. This research utilized a purposive sampling method with 100 participants distributed through a questionnaire that met the research criteria. The results of this research imply that 4 aspects affect investment decisions in the Islamic capital market, i.e investment knowledge, intrinsic and extrinsic motivation, accounting information, and savings and loans. These four factors affect investment decisions in the Islamic capital market by 61.388%. 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ABSTRAK Perkembangan industri asuransi syariah saat ini mengalami pertumbuhan yang cepat sejalan dengan perkembangan perbankan syariah di Indonesia. Meski memiliki catatan pertumbuhan yang baik setiap tahunnya, bukan berarti perusahaan asuransi syariah memiliki kinerja keuangan yang baik. Maka, penelitian ini bertujuan untuk mengetahui perbedaan kinerja asuransi full jiwa dan perusahaan asuransi jiwa unit syariah dengan menggunakan rasio-rasio pada Early Warning System dan metode RBC untuk peninjauan pada tahun 2015-2020 di Indonesia. Uji Mann-Whitney digunakan sebagai metode analisis data untuk menjawab tujuan dalam peneltiian ini. Hasil analisis kinerja keuangan menunjukkan bahwa adanya perbedaan yang signifikan pada kinerja keuangan perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah jika dilihat menggunakan Retention Ratio, rasio cadangan teknis, dan rasio kecukupan dana. Di sisi lain, tidak ditemukan perbedaan yang begitu signifikan antara kinerja perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah dalam hal Solvency Margin Ratio, rasio beban klaim asuransi, rasio likuiditas, tingkat pertumbuhan premi, dan RBC. Hasil penelitian ini dapat menjadi gambaran bagi dan pertimbangan bagi pemangku kebijakan untuk meningkatkan kinerja perusahaan asuransi syariah di Indonesia. Kata Kunci: Asuransi Syariah, Early warning System, Risk-Based capital, Uji Mann-Whitney. ABSTRACT The development of the sharia insurance industry is currently experiencing rapid growth in line with the development of sharia banking in Indonesia. Although it has a good record of growth every year, it does not reflect that Islamic insurance companies have a good financial performance. Thus, this study aims to determine the differences in the performance of life insurance and sharia unit life insurance companies by using the ratios in the Early Warning System and the RBC method in the period 2015–2020 in Indonesia. The Mann-Whitney test was used as a data analysis method. The results show that there is a significant difference in the financial performance of a full sharia life insurance company and a sharia business unit life insurance company when viewed using the Retention Ratio, technical reserve ratio, and fund adequacy ratio. In addition, there is no significant difference between the performance of a full sharia life insurance company and a sharia business unit life insurance company in terms of Solvency Margin Ratio, insurance claim expense ratio, liquidity ratio, premium growth rate, and RBC. The results of this study could portray policymakers to improve the performance of Islamic insurance companies in Indonesia. Keywords: Sharia Insurance, Early Warning System, Risk-Based Capital, Mann-Whitney Test. DAFTAR PUSTAKA Adhita, O., Fauziah, E., & Azib, A. (2017). Analisis perbandingan kinerja keuangan berdasarkan rasio keuangan early warning system pada PT prudential life insurance syariah dan PT asuransi bringin jiwa sejahtera syariah. Prosiding Hukum Ekonomi Syariah, 3(1), 155–161. https://doi.org/10.29313/SYARIAH.V3I1.5436 Amani, Z. A., & Sukmaningrum, P. S. (2019). Kinerja keuangan pada perusahaan asuransi syariah di indonesia dan perusahaan asuransi syariah di Malaysia periode 2013-2015. Jurnal Ekonomi Syariah Teori dan Terapan, 5(8), 645. https://doi.org/10.20473/vol5iss20188pp645-663 Awaliyah, H., Barnas, B., Akuntansi, J., & Bandung, P. N. (2020). Perbandingan kinerja keuangan perusahaan asuransi syariah berdasarkan early warning system dan risk-based capital pada PT asuransi jiwa syariah jasa mitra abadi tbk sebelum dan sesudah go public. Journal of Applied Islamic Economics and Finance, 1(1), 1–14. https://doi.org/10.35313/JAIEF.V1I1.2386 Boitan, I. (2012). Development of an early warning system for evaluating the credit portfolio’s quality. A case study on Romania. Prague Economic Papers, 3, 347–362. https://doi.org/10.18267/J.PEP.428 Chen, R., & Wong, K. A. (2004). The determinants of financial health of Asian insurance companies. Journal of Risk and Insurance, 71(3), 469–499. https://doi.org/10.1111/J.0022-4367.2004.00099.X Fahmi, I. (2012). Analisis kinerja keuangan. Bandung: CV. Alfabeta. Fitri, A., Sepky, N., Sekolah, M., Ekonomi, T., & Sebi, I. (2016). Kinerja keuangan perusahaan asuransi syariah di Indonesia: Surplus on contribution. Akuntabilitas, 9(1). https://doi.org/10.15408/AKT.V9I1.3590 Hansen, & Mowen. (2005). Management accounting. Jakarta: Salemba Empat. Hidayati, A. A., & Shofawati, A. (2018). Determinan kinerja keuangan asuransi syariah di Indonesia periode 2014-2016. Jurnal Ekonomi Syariah Teori dan Terapan, 5(11), 892–907. https://doi.org/10.20473/VOL5ISS201811PP892-907 Hosen, M. N., Ali, A. H., & Muhtasib, A. B. (2008). Materi dakwah ekonomi syariah. Jakarta: PKES (Pusat Komunikasi Ekonomi Syariah). Kustanti, H., & Indriani, A. (2016). Analisis perbandingan efisiensi bank umum syariah (BUS) dan unit usaha syariah (UUS) dengan metode stochastic frontier analysis (SFA) periode 2010-2014. Jurnal Studi Manajemen Organisasi, 13(2), 140-148. https://doi.org/10.14710/jsmo.v13i2.13405 Mahsun, M., Sulistiyowati, F., & Purwanugraha, H. A. (2011). Akuntansi sektor publik. Yogyakarta: BPFE UGM. Munawir. (1992). Analisa laporan keuangan. Yogyakarta: Liberty. Nurfadila, S., Hidayat, R. R., & Sulasmiyati, S. (2015). Analisis rasio keuangan dan risk based capital untuk menilai kinerja keuangan perusahaan asuransi (Studi pada PT asei reasuransi indonesia (Persero) periode 2011-2013). Jurnal Administrasi Bisnis, 22(1). Ramdhana, D., & Tandika, D. (2018). Analisis perbandingan kinerja keuangan asuransi syariah dan konvensional menggunakan metode risk based capital dan early warning system. Prosiding Manajemen, 0(0), 135–141. https://doi.org/10.29313/.V0I0.9086

ABSTRAKPangsa pasar perbankan Syariah di Indonesia masih rendah. Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengetahuan, motivasi, dan marketing terhadap keengganan minat UMKM di sekitar wisata religi di Madura untuk mempunyai produk pembiayaan di bank syariah. Jenis data pada penelitian merupakan data primer yang didapatkan melalui penyebaran kuesioner pada pemiliki UMKM pada kawasan wisata religi di Madura dan tidak memiliki produk pembiayaan di bank syariah. Regresi liniear berganda digunakan untuk mengolah data penelitian ini. Hasil dari penelitian ini yaitu pengetahuan dan motivasi berpengaruh signifikan terhadap keengganan minat UMKM mengambil pembiayaan pada bank syariah. Variabel marketing tidak berpengaruh signifikan terhadap keengganan minat mengambil pembiayaan pada bank syariah. Berdasarkan hasil tersebut maka perlu dilakukan penelitian lebih lanjut untuk mengidentifikasi faktor lain yang akan mendorong minat UMKM untuk mengambil pembiyaan pada bank syariah.Kata Kunci: Bank syariah, Pariwisata Syariah, Keengganan Minat, UMKM. ABSTRACTThe market share of Islamic banking in Indonesia is still low. his study aims to determine the effect of knowledge, motivation, and marketing variables on the reluctance of MSME interest in religious tourism in Madura to have financing products in Islamic banks. The type of data in this study is primary data obtained through distributing questionnaires to MSME owners in religious tourism areas in Madura and not having financing products at Islamic banks. Multiple linear regression was used to process the research data. The results of this study are knowledge and motivation have a significant effect on the reluctance of MSMEs to take financing at Islamic banks. The marketing variable has no significant effect on the reluctance of interest in taking financing at Islamic banks. Based on these results, it is necessary to conduct further research to identify other factors that will encourage the interest of MSMEs to take financing in Islamic banks.Keywords: Islamic Bank, Shariah Tourism, Reluctance of Interest, MSME. DAFTAR PUSTAKAAchmad, L. I. (2020). Analisis faktor-faktor yang mempengaruhi keengganan menabung di bank syariah. Jurnal Ekonomi Syariah Pelita Bangsa, 5(1), 64–91. https://doi.org/https://doi.org/10.37366/jespb.v5i01.85Amalia, R. (2017). Analisis faktor-faktor yang mempengaruhi kurangnya minat masyarakat muslim di kecamatan Bara mengambil pembiayaan. Skripsi tidak dipublikasikan. Palopo: IAIN Palopo.Amin, H., Rahman, A. R. A., Sondoh, S. L., & Hwa, A. M. C. (2011). Determinants of customers’ intention to use Islamic personal financing: The case of Malaysian Islamic banks. Journal of Islamic Accounting and Business Research, 2(1), 22–42. https://doi.org/10.1108/17590811111129490Anshori, M., & Iswati, S. (2009). Buku ajar metodologi penelitian kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan Unair.Arifin, S. (2017). Digitalisasi pariwisata Madura. Jurnal Komunikasi, 11(1), 53. https://doi.org/10.21107/ilkom.v11i1.2835Arniati, Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of student knowledge on decisions become a customer of Islamic banks. International Journal of Business Economics (IJBE), 1(2), 145–152. https://doi.org/10.30596/ijbe.v1i2.4284BPS. (2021). Jumlah dan persentase penduduk miskin di Provinsi Jawa Timur menurut kabupaten/kota, 2017-2021. Diakses dari https://jatim.bps.go.id/statictable/2021/12/13/2289/jumlah-dan-persentase-penduduk-miskin-di-provinsi-jawa-timur-menurut-kabupaten-kota-2017-2021.htmlDevi, A., & Firmansyah, I. (2019). Developing halal travel and halal tourism to promote economic growth: A confirmatory analysis. Journal of Islamic Monetary Economics and Finance, 5(1), 193–214. https://doi.org/10.21098/jimf.v5i1.1054Dharmmesta, B. S., & Handoko, T. H. (2000). Manajemen pemasaran: Analisa perilaku konsumen. Yogyakarta: BPFE-Yogyakarta.Effasa, A. S., & Ain, F. A. (2017). Faktor-faktor yang mempengaruhi rendahnya minat pedagang muslim dalam menggunakan jasa bank syariah mandiri kc Sumberrejo-Bojonegoro. Jurnal Fakultas Ekonomi, 8(1), 41–53.Farida, Zulaikha, & Putro, E. H. (2020). Desentralisasi wisata religi Indonesia melalui city branding wisata kabupaten Bangkalan Madura. Bricolage Jurnal Magister Ilmu Komunikasi, 6(2), 223–234. https://journal.ubm.ac.id/index.php/bricolage/article/view/2149Fathurrahman, A., & Zulfikar, F. (2020). Empirical determinants of saving in Islamic Banks at Tasikmalaya City. Falah: Jurnal Ekonomi Syariah, 5(2), 58–69. https://doi.org/https://doi.org/10.22219/jes.v5i2.13303Ghozali, I. (2018). Aplikasi analisis mutivariate dengan program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.Jaelani, A. (2017). Halal tourism industry in Indonesia: Potential and prospects. International Review of Management and Marketing, 7(3), 25–34. https://doi.org/10.2139/ssrn.2899864Kotler, P., & Keller, K. L. (2018). Marketing management. In S. Yagan (Ed.), Essentials of Management for Healthcare Professionals (14th ed.). New Jersey: Prentice Hall International, Inc. https://doi.org/10.4324/9781315099200-17Kurniawan, M. Z., & Gitayuda, M. B. S. (2020). Peran inklusi keuangan pada perkembangan UMKM di Madura. Conference on Innovation and Application of Science and Technology (CIASTECH), Ciastech, 97–104. http://publishing-widyagama.ac.id/ejournal-v2/index.php/ciastech/article/view/1852Kusnandar, V. B. (2021). Sebanyak 97% penduduk Jawa Timur beragama Islam pada Juni 2021. Diakses dari https://databoks.katadata.co.id/datapublish/2021/09/18/sebanyak-97-penduduk-jawa-timur-beragama-islam-pada-juni-2021Lestari, S., & Mukaromah, H. (2018). Literasi keuangan syariah pengelola koperasi pondok pesantren An-Nawawi Kec. Gebang, Kab. Purworejo. An-Nawa: Jurnal Hukum Islam, 1(1), 61-87.Maulana, F. R., Hasnita, N., & Evriyenni, E. (2020). Pengaruh pengetahuan produk dan word of mouth terhadap keputusan nasabah memilih bank syariah. JIHBIZ :Global Journal of Islamic Banking and Finance, 2(2), 124. https://doi.org/10.22373/jihbiz.v2i2.8644Mujahidin, A. (2017). Factor of public interest to islamic banking services. International Journal of Development Research, 07(10), 16318–16322.Nitisusatro, M. (2020). Perilaku konsumen dalam perspektif kewirausahaan. Bandung: Alfabeta.Novita, E., & Aqliyah, H. (2018). Faktor penyebab rendahnya minat UMKM di Kecamatan Pamijahan dalam memilih pembiayaan pada bank syariah. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 1(1), 132–160. https://doi.org/10.47467/elmal.v1i1.294Otoritas Jasa Keuangan. (2021). Statistik Perbankan Indonesia (19th ed.). Otoritas Jasa Keuangan. Diakses dari https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/statistik-perbankan-indonesia/Pages/Statistik-Perbankan-Indonesia---Oktober-2021.aspxQodariyah, L. (2014). Membaca peluang kyai dalam upaya penguatan lembaga perbankan syariah di Madura. Dinar: Jurnal Ekonomi Dan Keuangan Islam, 1(2), 1-12. https://doi.org/10.21107/dinar.v1i2.2727Rahmawati. (2016). Manajeman pemasaran. Samarinda: Mulawarman University Press.Rahmawati, E. N., Kafid, N., & Wijaya, T. (2017). Analisis faktor penyebab rendahnya minat masyarakat memilih produk pembiayaan pada bank syariah. Anil Islam, 10(1), 3–24.Rini, H. Z. (2017). Peran perbankan syariah terhadap eksistensi UMKM industri rumah tangga batik laweyan. Academica: Jurnal of Multidisciplinary Studies, 1(1), 68–80.Rosana, F. C. (2021, January). Tak capai 10 persen, OJK sebut indeks literasi keuangan syariah masih rendah. Diakses dari https://bisnis.tempo.co/read/1424676/tak-capai-10-persen-ojk-sebut-indeks-literasi-keuangan-syariah-masih-rendah/full&view=okSabani, A. (2012). Analisis faktor-faktor yang mempengaruhi rendahnya minat masyarakat muslim menabung pada bank syariah di Kota Palopo. Tesis tidak dipublikasikan. Makassar: UIN Alauddin.Setyani, I., Damelia, D., & Puspita, D. W. (2013). Model inklusi keuangan pada UMKM berbasis pedesaan. JEJAK: Jurnal Ekonomi Dan Kebijakan, 6(2). https://doi.org/10.15294/jejak.v6i2.3885Shinta, A. (2011). Manajemen pemasaran. Malang: Universitas Brawijaya Press.Subagyo, P., & Djarwanto. (2014). Statistika induktif. Yogyakarta: BPFE-Yogyakarta.Sujarwo, M., & Sari, A. I. (2015). 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ABSTRAKPenelitian ini mengkaji tentang pengaruh kualitas produk, citra merek dan label halal terhadap kepuasan konsumen pada produk body lotion Citra pada Mahasiswa di Kota Surabaya. Metode penelitian yang digunakan yaitu penelitian kuantitatif dengan teknik analisis regresi linear berganda. Penelitian ini menggunakan teknik sampling purposive serta data primer yang berasal dari kuesioner yang disebar pada kriteria responden dalam penelitian. Hasil dari penelitian menyatakan bahwa kualitas produk dan label halal berpengaruh positif terhadap kepuasan konsumen. Citra merek berpengaruh negatif terhadap kepuasan konsumen. Hasil tersebut menunjukkan bahwa Mahasiswa di Kota Surabaya menjadikan aspek kualitas produk dan label halal sebagai penentu kepuasan konsumen dalam penggunaan body lotion Citra. Sedangkan aspek citra merek meliputi penilaian masyarakat terkait merek produk dan perusahaan yang memproduksi tidak menjadi bagian dari penentu kepuasan konsumen.Kata Kunci: Kualitas Produk, Citra Merek, Label Halal, Kepuasan Konsumen. ABSTRACTThis research examined product quality, brand image and halal labels on consumer satisfaction Citra body lotion products for college students in Surabaya. The research method used quantitative research with multiple linear regression analysis techniques. This research use sampling purposive techniques and primary data from a questionnaire distributed to respondents’ criteria. The result showed that product quality and the halal label have a positive effect on consumer satisfaction. The brand image has a negative effect on consumer satisfaction. The result showed that college students in Surabaya make the quality product and halal label a determining consumer satisfaction in using Citra body lotion products. While the brand image involves the public assessment of product brands and companies that produce them are not part of determining consumer satisfaction.Keywords: Product Quality, Brand Image, Halal Label, Consumer Satisfaction. DAFTAR PUSTAKAAlfian, I., & Marpaung, M. (2017). Analisis pengaruh label halal, brand dan harga terhadap keputusan pembelian di kota Medan. Jurnal At-Tawassuth, 2, 122–145.Anggraini, N. P., & Suryoko, S. (2018). Pengaruh labelisasi halal, harga dan kualitas produk terhadap loyalitas pelanggan melalui kepuasan pelanggan (Studi pada konsumen kosmetik sariayu di kota Semarang). Jurnal Ilmu Administrasi Bisnis, 7, 359–356.Annam, A. (2016). Hakikat ekonomi Islam tentang kelangkaan sumber daya ekonomi dan kebutuhan manusia (Era globalisasi dan industrialisasi). Al-Masharif : Jurnal Ilmu Ekonomi Dan Keislaman, 4, 127–144. DOI: https://doi.org/10.24952/masharif.v4i1.764Asaf, A. S. (2020). Upaya pemenuhan kebutuhan dasar manusia. Jurnal Cakrawarti, 2, 26–31.Bahar, A., & Sjaharuddin, H. (2015). Pengaruh kualitas produk dan kualitas pelayanan terhadap kepuasan konsumen dan minat beli ulang. Jurnal Organisasi Dan Manajemen, 3, 14–34.Bulan, T. P. L., Khairul, F., & Rizal, M. (2017). Pengaruh label halal dan bonus dalam kemasan terhadap keputusan pembelian pada produk kinder joy pada masyarakat kota Langsa. Jurnal Manajemen Dan Keuangan, 6, 729–739. DOI: 10.5281/zenodo.1320512Cahyani, F. G., & Sitohang, S. (2016). Pengaruh kualitas produk, kualitas pelayanan dan harga terhadap kepuasan konsumen. Jurnal Ilmu Dan Riset Manajemen, 5, 1–19.Dimyati, M. (2004). Perilaku konsumen. Jember: Universitas Jember.DPR RI. (2014). Undang - Undang Jaminan Produk Halal.Faizal, H., & Nurjanah, S. (2019). Pengaruh persepsi kualitas dan citra merek terhadap loyalitas pelanggan dimediasi kepercayaan dan kepuasan pelanggan. Jurnal Riset Manajemen Dan Bisnis, 4(2), 307–316.Ferrinadewi, E. (2008). Merek & psikologi konsumen implikasi pada strategi pemasaran. Surabaya: Graha Ilmu.Haryono, N., & Octavia, R. (2014). Analisis pengaruh citra merek dan mutu layanan terhadap kepuasan konsumen serta dampaknya terhadap loyalitas konsumen. Jurnal INDEPT, 4(20), 20–27.Hasibuan, H. A., Nasution, M. D. T., & Anggraini, F. (2017). The effect of halal label, halal awareness, and brand image on consumer intention to buy. International Journal for Innovative Research in Multidisciplinary, 3, 140–147.Izzuddin, A. (2018). Pengaruh label halal, kesadaran halal dan bahan makanan terhadap minat beli makanan kuliner. Jurnal Penelitian Ipteks, 3(2), 100–114.Jauzi, I., & Prasetyo, A. (2021). Analisa dampak kepuasan pelanggan dalam hubungan antara orientasi pelayanan dan kualitas pelayanan terhadap loyalitas pelanggan salon muslimah. Jurnal Ekonomi Syariah Teori dan Terapan, 8(3), 297–304. http://dx.doi.org/10.20473/vol8iss20213pp297-304Kotler, P. (2002). Manajemen pemasaran. Jakarta: PT. 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ABSTRAK Tujuan dari penelitian ini untuk menganalisis pengaruh label halal, harga dan Song Joong Ki sebagai brand ambassador terhadap keputusan pembelian produk Scarlett Whitening di Kabupaten Sidoarjo. Penelitian ini menerapkan metode kuantitatif dengan sumber data primer dari kuesioner yang disebar secara online kepada responden yang memenuhi kriteria. Dalam pengambilan sampel menerapkan teknik purposive sampling untuk mendapatkan 100 responden. Teknik dalam pengolahan data menggunakan analisis SEM-PLS. Hasil dari penelitian diketahui terdapat pengaruh positif signifikan pada label halal, harga dan Song Joong Ki sebagai brand ambassador terhadap keputusan pembelian produk Scarlett Whitening. Hal tersebut terjadi karena label halal dan harga ialah aspek penting yang menjadi pertimbangan bagi konsumen dan Song Joong Ki sebagai brand ambassador berpengaruh dalam membujuk konsumen untuk melakukan pembelian. Implikasi hasil penelitian ini bagi industri kosmetik, diharapkan dapat mempertahankan adanya label halal pada produk serta memperhatikan penetapan harga dan pemilihan brand ambassador yang tepat karena hal tersebut memengaruhi keputusan pembelian. Dan bagi akademisi penelitian ini dapat menjadi rujukan ilmu. Kata Kunci: Label Halal, Harga, Brand Ambassador, Keputusan Pembelian. ABSTRACT The purpose of this study was to analyze the effect of halal labels, prices, and Song Joong Ki as a brand ambassador on purchasing decisions for Scarlett Whitening products in the Sidoarjo Regency. This study applies a quantitative method with primary data sources from questionnaires distributed online to respondents who meet the criteria. In taking the sample using the purposive sampling technique to get 100 respondents. Techniques in data processing using SEM-PLS analysis. The results of the study found that there was a significant positive effect on the halal label, price, and Song Joong Ki as a brand ambassador on the purchasing decision of Scarlett Whitening products. This happens because the halal label and price are important aspects that are considered by consumers and Song Joong Ki is an influential brand ambassador in persuading consumers to make a purchase. The implications of the results of this research for the cosmetic industry are expected to be able to maintain the existence of a halal label on the product and pay attention to pricing and selecting the right brand ambassador because it affects purchasing decisions. And for academics, this research can be a reference for knowledge. Keywords: Halal Label, Price, Brand Ambassador, Purchase Decision. DAFTAR PUSTAKA Achmad, D. N., & Fikriyah, K. (2021). Pengaruh halal knowledge, islamic religiosity dan kualitas produk terhadap keputusan pembelian produk wardah. 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ABSTRAK Strategi penghimpunan shadaqah di era modern harus menyesuaikan dengan kemajuan teknologi dan preferensi generasi milenial. Kitabisa.com merupakan platform donasi berbasis online yang terus mengalami pertumbuhan pengumpulan donasi dan banyak digunakan masyarakat muslim milenial. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi keputusan penggunaan platform kitabisa.com melalui pendekatan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). Penelitian ini menggunakan teknik sampling purposive sampling. Proses pengkolektifan data dilakukan melalui pengisian kuesioner oleh 270 responden, dimana responden merupakan masyarakat muslim milenial yang pernah menggunakan platform kitabisa.com. Penelitian ini dianalisis dengan menggunakan Structural Equation Modelling (SEM) melalui aplikasi SmartPLS versi 3.0. Hasil analisis memperlihatkan bahwa variabel yang diadopsi dari TPB yaitu Perceived Behavioral Control (PBC), variabel sikap dan norma subjektif berpengaruh secara positif serta signifikan terhadap minat penggunaan platform kitabisa.com. Variabel yang diadopsi dari TAM yaitu Perceived ease of use memiliki pengaruh positif dan signifikan, sedangkan Perceived usefulness tidak berpengaruh terhadap minat penggunaan platform kitabisa.com. Kemudian, minat menggunakan platform kitabisa.com memiliki pengaruh positif serta signifikan terhadap keputusan penggunaan platform kitabisa.com. Implikasi dari penelitian ini adalah agar lembaga penghimpun sedekah online memiliki evaluasi atau penilaian untuk memperbaiki dan mengembangkan platform sedekah berbasis online bagi masyarakat muslim milenial maupun masyarakat secara umum yang akan melakukan sedekah secara online. Kata Kunci: Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Minat Penggunaan, Keputusan Penggunaan. ABSTRACT The strategy of collecting shadaqah (almsgiving) must be aligned with technological developments and millennial societies. Kitabisa.com is an online shadaqah platform that continues to grow in collecting shadaqahs and is widely used by the millennial Muslim society. The purpose of this research was to analyze the factors that influence the use behavior of kitabisa.com with the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) approaches. The sampling technique in this study was taken using purposive sampling. The data collection process was carried out through filling out questionnaires by 270 respondents, of which the respondents were millennial who had used the Kitabisa.com platform. The analytical technique used is Structural Equation Modeling (SEM) using the SmartPLS version 3.0 application. The results of the analysis show that the variables adopted from TPB, namely Perceived Behavioral Control (PBC), attitudes towards use and subjective norms have a positive and significant influence on intention to use the kitabisa.com platform. While the variables adopted from TAM, Perceived ease of use has a positive and significant effect, while Perceived usefulness has no influence on intention to use the kitabisa.com platform. Then, intention to use the kitabisa.com platform has a positive and significant impact on the use behavior the kitabisa.com platform. The implication of this research is that online shadaqah collecting institutions have an evaluation or assessment to improve and develop an online-based shadaqah platform for millennial Muslim communities and the general public who will do shadaqah online. Keywords: Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Intention to Use, Behavior of use. REFERENCES Abdullah, P. M. (2015). 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ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi masalah dan solusi yang menghambat penerbitan sukuk daerah untuk pembiayaan infrastruktur di Jawa Barat. Pendekatan pada penelitian ini menggunakan metode Analytical Hierarchy Process (AHP). Subjek penelitian ini berasal dari regulator, akademisi, dan praktisi di bidang sukuk sebanyak 7 orang. Hasil penelitian ini menemukan bahwa masalah terbesar belum diterbitkannya sukuk daerah di Jawa Barat adalah rendahnya pengetahuan masyarakat (investor) tentang sukuk daerah dan juga rendahnya kesiapan sumber daya manusia (SDM) pemerintah daerah. Hasil penelitian juga menemukan prioritas solusi yaitu melakukan sosialisasi dan promosi kepada masyarakat (investor) mengenai sukuk daerah, dengan strategi yang dapat dirumuskan sebagai berikut: 1) melakukan sosialisasi dan promosi kepada masyarakat (investor) mengenai sukuk daerah, 2) mengadakan pelatihan atau workshop tentang teknis penerapan, konsep, dan skema syariah sukuk, 3) membuat peraturan daerah khusus yang mengatur tentang penerbitan sukuk disesuaikan dengan otonomi daerah, 4) menyusun dan mengintegrasikan peraturan yang memadai dalam bentuk UU (undang-undang) khusus, yang menjadi payung untuk pelaksanaan sukuk daerah. Penelitian ini diharapkan dapat memberikan manfaat bagi para stakeholder untuk merumuskan strategi penerbitan sukuk daerah di Jawa Barat agar kedepannya pemanfaatan sukuk daerah di bidang infrastruktur lebih optimal, sehingga peran sukuk daerah dalam pembangunan daerah dapat tercapai. Kata Kunci: Sukuk Daerah, Pembiayaan Infrastruktur, Strategi Penerbitan Sukuk, Analytical Hierarchy Process. ABSTRACT The study aimed to identify problems hindering the issuance of provincial/regional sovereign sukuk (regional sukuk) for infrastructure financing in West Java province as well as solutions to it. The study employed an Analytical Hierarchy Process (AHP) method. The subjects of this study altogether were seven regulators, academicians, and practitioners of sukuk. The results showed that the biggest problem preventing the government of West Java province from issuing a regional sukuk was the low level of public knowledge (investors) on the sukuk and of readiness on the part of human resources (HR) of the provincial government. Therefore, the study found that a priority solution to the problem was the socialization and promotion of provincial sukuk to the community (investors). The further solutions were as follows: 1) socialization and promotion of community training, 2) technical implementation, concept, and schemes of sharia sukuk, 3) Issuance of a special provincial regulation on sukuk, and 4) compilation and integration of related regulations on sukuk in a special law on sovereign sukuk which serves as a legal basis for provincial sovereign sukuk. The study was expected to shed some light on relevant stakeholders in formulating strategies for the issuance of provincial sukuk in West Java province. This in turn will guarantee better utilization of the sukuk for infrastructure financing, exploiting its true potential and roles for better provincial development. Keywords: Regional Sukuk, Infrastructure Financing, Sukuk Issuance Strategy, Analytical Hierarchy Process. REFERENCES Al Ajlouni, A. T., & Al Habeeb, M. A. (2021). Municipal sukuk as a model for financing municipalities and public service institutions in Saudi Arabia. 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ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). 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Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). 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Retrieved from https://www.bps.go.id/pressrelease/2022/01/17/1929/persentase-penduduk-miskin-september-2021-turun-menjadi-9-71-persen.html Efendi, M. S., & Fathurrohman, M. S. (2021). Dampak zakat terhadap kesejahteraan material dan spiritual mustahik (Studi kasus baznas microfinance desa sawojajar). Jurnal Ekonomi Syariah Teori dan Terapan, 8(6), 686-695. https://doi.org/10.20473/VOL8ISS20216PP686-695 Ghahari, S., Khademolreza, N., Ghasemnezhad, S., Babagholzadeh, H., & Ghayoomi, R. (2018). Comparison of anxiety and depression in victims of spousal abused and non-abused women in primary health care (PHC) in Babol-Iran. UCT Journal of Social Science and Humanities Research, 6(2), 14-18. https://doi.org/10.24200/jsshr.vol6iss02pp14-18 Halimatussakdiyah, & Nurlaily. (2021). Analisis pendayagunaan zakat produktif dalam mengurangi kemiskinan berdasarkan model Cibest (Studi kasus badan amil zakat nasional Prov Sumut). At-Tawassuth: Jurnal Ekonomi Islam, 1(Januari –Juni 2021), 12–25. Handayani, R. (2020). Model Cibest terhadap pengelolaan zakat produktif untuk mengukur kesejahteraan mustahik (Studi kasus Lazisnu Kota Metro). Skripsi tidak dipublikasikan. Lampung: IAIN Metro. Hayakawa, H., & Venieris, Y. P. (2019). Duality in human capital accumulation and inequality in income distribution. Eurasian Economic Review, 9(3), 285–310. https://doi.org/10.1007/S40822-018-0110-8 Indriastuti, H. (2019). Entrepreneurial innovativeness, relational capabilities, and value co-creation to enhance marketing performance. Humanities & Social Sciences Reviews, 7(3), 181–188. https://doi.org/10.18510/hssr.2019.7328 Istikoma. (2017). Asesmen kesejahteraan model Cibest (Centre of Islamic Business and Economic Studies): Studi pada nelayan di Kecamatan Kandanghaur Kabupaten Indramayu. Skripsi tidak dipublikasikan. Bandung: Universitas Pendidikan Indonesia. Kailani, N., & Slama, M. (2019). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939 Kasri, R. A. (2013). Giving behaviors in Indonesia: Motives and marketing implications for Islamic charities. Journal of Islamic Marketing, 4(3), 306–324. https://doi.org/10.1108/JIMA-05-2011-0044 Kasri, R. A., & Ramli, U. H. (2019). Why do Indonesian muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 663–679. https://doi.org/10.1108/IMEFM-11-2018-0399 Kementrian Agama Republik Indonesia. (2019). Al-Quran dan terjemahannya. Jakarta: Kemenag RI. Kurbanov, R. A., Afad Oglu Gurbanov, R., Belyalova, A. M., Maksimova, E. v, Leonteva, I. A., & Sharonov, I. A. (2017). Practical advice for teaching of university students the mechanisms of self-government of safe behavior. Electronic Journal of Mathematics Education, 12(1), 35-42. https://doi.org/10.29333/iejme/596 Mulyani, E. F. (2018). Analisis dampak pendistribusian dana zakat terhadap tingkat kemiskinan mustahik dengan menggunakan model Cibest (Studi kasus: LAZ dompet dhuafa daerah istimewa Yogyakarta). Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga. Nisa, N. I. (2022). Penerapan model CIBEST dalam pengentasan kemiskinan di Indonesia. Retrieved from https://kumparan.com/naylazzatnsa/penerapan-model-cibest-dalam-pengentasan-kemiskinan-di-indonesia-1xkNF2L43tu/full Obaidullah, M. (2008). Introduction to Islamic microfinance. India: IBF Net (P) Limited. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097 Pistrui, D., & Fahed-Sreih, J. (2010). Islam, entrepreneurship and business values in the Middle East. International Journal of Entrepreneurship and Innovation Management, 12(1), 107–118. https://doi.org/10.1504/IJEIM.2010.033170 Puskas BAZNAS. (2016). Kaji dampak penyaluran zakat baznas terhadap kesejahteraan mustahik tahun 2016. Jakarta: Puskas BAZNAS. Putri, O. R. (2020). Hubungan antara spiritualitas dengan kebermaknaan hidup pada remaja di panti asuhan budi mulya sukarame Bandar Lampung. Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan. Rahmat, R. S., & Nurzaman, M. S. (2019). Assesment of zakat distribution: A case study on zakat community development in Bringinsari village, Sukorejo district, Kendal. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412 Reza Dasangga, D. G., & Cahyono, E. F. (2020). Analisis peran zakat terhadap pengentasan kemiskinan dengan model Cibest (Studi kasus rumah gemilang Indonesia kampus Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1060-1073. https://doi.org/10.20473/vol7iss20206pp1060-1073 Rijal, K., Zainuri, A., & Azwari, P. C. (2020). Impact analysis of the zakat, infaq and shadaqah funds distribution to the poverty level of mustahik by using Cibest method Indonesia. Fikri: Jurnal Kajian Agama,Sosial dan Budaya, 5(1), 145-158. https://doi.org/10.25217/jf.v5i1.982 Rozalinda. (2014). Ekonomi Islam: Teori dan aplikasinya pada aktivitas ekonomi. Jakarta: Rajagrafindo. Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036 Saad, R. A. J., & Haniffa, R. (2014). Determinants of (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068 Salam, A., & Nisa, R. (2021). Analisis pengaruh pendistribusian dana zakat terhadap mustahik ditinjau dengan menggunakan metode CIBEST. Jurnal Ekonomi Syariah Indonesia, 9(1), 67–73. https://doi.org/10.21927/jesi.2021.11(1).67-73 Sanrego, & Taufik. (2016). Fiqih tamkin (Fiqih pemberdayaan). Jakarta: QisthiPress. Sudarmanto, E., Revida, E., Zaman, N., Simarmata, M. M. T., Purba, S., Syafrizal, S., Bachtiar, E., Faried, A. I., Nasrullah, N., Marzuki, I., Hastuti, P., Jamaludin, J., Kurniawan, I., Mastutie, F., Susilawaty, A. (2020). Konsep Dasar Pengabdian Kepada Masyarakat: Pembangunan dan Pemberdayaan. Medan: Yayasan Kita Menulis. Sugiyono. (2015). Metode penelitian pendidikan (Pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV. Alfabeta. Suharto, E. (2005). Membangun masyarakat memberdayakan rakyat kajian strategis pembangunan kesejahteraan sosial dan pekerja sosial. Bandung: PT. Revika Aditama. Sumantri, R., Iswati, S., & Mufrodi, A. (2019). The effectiveness of distribution of zakat funds on ZDC South Sumatra. Opción, Año 35(20), 1572–1588. Widyaningsih, N., Hafidhuddin, D., & Beik, I. S. (2016). Studi dampak zakat di Sulawesi Selatan dengan model CIBEST. Jurnal Ekonomi Islam Republika, 28. Retrieved from https://fem.ipb.ac.id/d/iqtishodia/2016/Iqtishodia_20160128.pdf Yacoub, Y. (2012). Pengaruh tingkat pengangguran terhadap tingkat kemiskinan kabupaten/kota di Provinsi Kalimantan Barat. Jurnal Eksos, 8(3), 176-185.

ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In International Journal of Zakat, 3(2), 85-97. https://doi.org/10.37706/ijaz.v3i2.80 Beik, I. S., & Arsyianti, L. D. (2015). Construction of CIBEST model as measurement of poverty and welfare indices from Islamic perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/AIQ.V7I1.1361 Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using Cibest model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/JIMF.V1I2.524 Beik, I. S., & Arsyianti, L. D. (2017). Ekonomi pembangunan syariah. Surabaya: Rajagrafindo Persada. BPS. (2022). Persentase penduduk miskin September 2021 turun menjadi 9,71 persen. Retrieved from https://www.bps.go.id/pressrelease/2022/01/17/1929/persentase-penduduk-miskin-september-2021-turun-menjadi-9-71-persen.html Efendi, M. S., & Fathurrohman, M. S. (2021). Dampak zakat terhadap kesejahteraan material dan spiritual mustahik (Studi kasus baznas microfinance desa sawojajar). Jurnal Ekonomi Syariah Teori dan Terapan, 8(6), 686-695. https://doi.org/10.20473/VOL8ISS20216PP686-695 Ghahari, S., Khademolreza, N., Ghasemnezhad, S., Babagholzadeh, H., & Ghayoomi, R. (2018). Comparison of anxiety and depression in victims of spousal abused and non-abused women in primary health care (PHC) in Babol-Iran. UCT Journal of Social Science and Humanities Research, 6(2), 14-18. https://doi.org/10.24200/jsshr.vol6iss02pp14-18 Halimatussakdiyah, & Nurlaily. (2021). Analisis pendayagunaan zakat produktif dalam mengurangi kemiskinan berdasarkan model Cibest (Studi kasus badan amil zakat nasional Prov Sumut). At-Tawassuth: Jurnal Ekonomi Islam, 1(Januari –Juni 2021), 12–25. Handayani, R. (2020). Model Cibest terhadap pengelolaan zakat produktif untuk mengukur kesejahteraan mustahik (Studi kasus Lazisnu Kota Metro). Skripsi tidak dipublikasikan. Lampung: IAIN Metro. Hayakawa, H., & Venieris, Y. P. (2019). Duality in human capital accumulation and inequality in income distribution. Eurasian Economic Review, 9(3), 285–310. https://doi.org/10.1007/S40822-018-0110-8 Indriastuti, H. (2019). Entrepreneurial innovativeness, relational capabilities, and value co-creation to enhance marketing performance. Humanities & Social Sciences Reviews, 7(3), 181–188. https://doi.org/10.18510/hssr.2019.7328 Istikoma. (2017). Asesmen kesejahteraan model Cibest (Centre of Islamic Business and Economic Studies): Studi pada nelayan di Kecamatan Kandanghaur Kabupaten Indramayu. Skripsi tidak dipublikasikan. Bandung: Universitas Pendidikan Indonesia. Kailani, N., & Slama, M. (2019). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939 Kasri, R. A. (2013). Giving behaviors in Indonesia: Motives and marketing implications for Islamic charities. Journal of Islamic Marketing, 4(3), 306–324. https://doi.org/10.1108/JIMA-05-2011-0044 Kasri, R. A., & Ramli, U. H. (2019). Why do Indonesian muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 663–679. https://doi.org/10.1108/IMEFM-11-2018-0399 Kementrian Agama Republik Indonesia. (2019). Al-Quran dan terjemahannya. Jakarta: Kemenag RI. Kurbanov, R. A., Afad Oglu Gurbanov, R., Belyalova, A. M., Maksimova, E. v, Leonteva, I. A., & Sharonov, I. A. (2017). Practical advice for teaching of university students the mechanisms of self-government of safe behavior. Electronic Journal of Mathematics Education, 12(1), 35-42. https://doi.org/10.29333/iejme/596 Mulyani, E. F. (2018). Analisis dampak pendistribusian dana zakat terhadap tingkat kemiskinan mustahik dengan menggunakan model Cibest (Studi kasus: LAZ dompet dhuafa daerah istimewa Yogyakarta). Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga. Nisa, N. I. (2022). Penerapan model CIBEST dalam pengentasan kemiskinan di Indonesia. Retrieved from https://kumparan.com/naylazzatnsa/penerapan-model-cibest-dalam-pengentasan-kemiskinan-di-indonesia-1xkNF2L43tu/full Obaidullah, M. (2008). Introduction to Islamic microfinance. India: IBF Net (P) Limited. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097 Pistrui, D., & Fahed-Sreih, J. (2010). Islam, entrepreneurship and business values in the Middle East. International Journal of Entrepreneurship and Innovation Management, 12(1), 107–118. https://doi.org/10.1504/IJEIM.2010.033170 Puskas BAZNAS. (2016). Kaji dampak penyaluran zakat baznas terhadap kesejahteraan mustahik tahun 2016. Jakarta: Puskas BAZNAS. Putri, O. R. (2020). Hubungan antara spiritualitas dengan kebermaknaan hidup pada remaja di panti asuhan budi mulya sukarame Bandar Lampung. Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan. Rahmat, R. S., & Nurzaman, M. S. (2019). Assesment of zakat distribution: A case study on zakat community development in Bringinsari village, Sukorejo district, Kendal. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412 Reza Dasangga, D. G., & Cahyono, E. F. (2020). Analisis peran zakat terhadap pengentasan kemiskinan dengan model Cibest (Studi kasus rumah gemilang Indonesia kampus Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1060-1073. https://doi.org/10.20473/vol7iss20206pp1060-1073 Rijal, K., Zainuri, A., & Azwari, P. C. (2020). Impact analysis of the zakat, infaq and shadaqah funds distribution to the poverty level of mustahik by using Cibest method Indonesia. Fikri: Jurnal Kajian Agama,Sosial dan Budaya, 5(1), 145-158. https://doi.org/10.25217/jf.v5i1.982 Rozalinda. (2014). Ekonomi Islam: Teori dan aplikasinya pada aktivitas ekonomi. Jakarta: Rajagrafindo. Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036 Saad, R. A. J., & Haniffa, R. (2014). Determinants of (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068 Salam, A., & Nisa, R. (2021). Analisis pengaruh pendistribusian dana zakat terhadap mustahik ditinjau dengan menggunakan metode CIBEST. Jurnal Ekonomi Syariah Indonesia, 9(1), 67–73. https://doi.org/10.21927/jesi.2021.11(1).67-73 Sanrego, & Taufik. (2016). Fiqih tamkin (Fiqih pemberdayaan). Jakarta: QisthiPress. Sudarmanto, E., Revida, E., Zaman, N., Simarmata, M. M. T., Purba, S., Syafrizal, S., Bachtiar, E., Faried, A. I., Nasrullah, N., Marzuki, I., Hastuti, P., Jamaludin, J., Kurniawan, I., Mastutie, F., Susilawaty, A. (2020). Konsep Dasar Pengabdian Kepada Masyarakat: Pembangunan dan Pemberdayaan. Medan: Yayasan Kita Menulis. Sugiyono. (2015). Metode penelitian pendidikan (Pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV. Alfabeta. Suharto, E. (2005). Membangun masyarakat memberdayakan rakyat kajian strategis pembangunan kesejahteraan sosial dan pekerja sosial. Bandung: PT. Revika Aditama. Sumantri, R., Iswati, S., & Mufrodi, A. (2019). The effectiveness of distribution of zakat funds on ZDC South Sumatra. Opción, Año 35(20), 1572–1588. Widyaningsih, N., Hafidhuddin, D., & Beik, I. S. (2016). Studi dampak zakat di Sulawesi Selatan dengan model CIBEST. Jurnal Ekonomi Islam Republika, 28. Retrieved from https://fem.ipb.ac.id/d/iqtishodia/2016/Iqtishodia_20160128.pdf Yacoub, Y. (2012). Pengaruh tingkat pengangguran terhadap tingkat kemiskinan kabupaten/kota di Provinsi Kalimantan Barat. Jurnal Eksos, 8(3), 176-185.

ABSTRAK Lingkungan rumah tangga keluarga merupakan tempat pertama kali kita menghadapi persoalan ekonomi. Ketidakpastian ekonomi di satu sisi meningkatkan permintaan akan perencanaan keuangan. Penelitian ini akan berfokus pada mencari tahu faktor-faktor mikro keluarga muslim di Indonesia yang dapat mempengaruhi keputusan investasi khususnya saham. Penelitian ini menerapkan metode kuantitatif dengan instrumen data sekunder Indonesia Family Life Survey (IFLS) gelombang 5. Teknik analisis data yang digunakan adalah analisis regresi probit, teknik analisis yang dilakukan dalam regresi probit meliputi; uji kelayakan model, analisis koefisien determinasi (R2), dan uji hipotesis. Berdasarkan hasil penelitian ditemukan bahwa variabel variabel jumlah keluarga, pinjaman, usia, dan status pernikahan tidak berpengaruh secara signifikan terhadap probabilitas kepemilikan saham. Adapun variabel pendapatan, tingkat pendidikan, jenis kelamin dan financial worship memiliki hubungan positif dan signifikan terhadap probabilitas kepemilikan saham pada keluarga muslim di Indonesia. Diharapkan penelitian ini dapat bermanfaat bagi Otoritas Jasa Keuangan dan Bursa Efek Indonesia sebagai informasi tambahan dan bahan pertimbangan dalam pembenahan kebijakan mengenai peningkatan literasi manajemen keuangan keluarga dan kesejahteraan masyarakat di Indonesia.Kata Kunci: Kepemilikan Saham, Pendapatan, Tingkat Pendidikan, Jumlah Tanggungan Keluarga, Pinjaman, Usia, Jenis Kelamin, Status Pernikahan, Financial Worship. ABSTRACTThe family home environment is the first place we face economic problems. Economic uncertainty on the one hand increases the demand for financial planning. This study will focus on finding out the micro factors of Muslim families in Indonesia that can influence investment decisions, especially stocks. This study applies quantitative methods with secondary data instruments Indonesia Family Life Survey (IFLS) wave 5 The data analysis technique used is probit regression analysis, the analysis techniques carried out in probit regression include; model feasibility test, analysis of the coefficient of determination (R2), and hypothesis testing. Based on the results of the study, it was found that the variables of family size, loan, age, and marital status did not significantly influence the probability of stock ownership. The variables of income, education level, gender and financial worship have a positive and significant relationship to the probability of stock ownership in Muslim families in Indonesia. It is hoped that this research can be useful for the Otoritas Jasa Keuangan and the Bursa Efek Indonesia as additional information and consideration in reforming policies regarding increasing literacy in family financial management and community welfare in Indonesia.Keywords: Stock Ownership, Income, Education Level, Number of Dependents in the Family, Loans, Age, Gender, Marital Status, Financial Worship. DAFTAR PUSTAKAAhmed, H. (2016). Inclusive Islamic financial planning: A conceptual framework. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 170–180. https://doi.org/10.1108/mf.2008.00934jaa.001Anshori, M., & Iswati, S. (2009). Metode penelitian kuantitatif, edisi 1. Surabaya: Airlangga University Press.Badan Pengembangan dan Pembinaan Bahasa Kemendikbud RI. (2016). Kamus Besar Bahasa Indonesia. Jakarta: Kemendikbud RI.Badan Pusat Statistik. (n.d.). Jumlah anggota rumah tangga. 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Journal of Economic Behavior and Organization, 83(1), 66–81. https://doi.org/10.1016/j.jebo.2011.06.011Hilman, L. (2013). Agama dan pelayanan sosial: Interpretasi dan aksi filantropi dalam tradisi muslim dan kristen di Indonesia, 9(2), 174–189.Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012). The analysis of attitudes, subjective norms, and behavioral control on muzakki’s intention to pay zakah. International Journal of Business and Social Science, 3(22), 271–279.Ikatan Akuntansi Indonesia. (2010). Pernyataan standar akuntansi keuangan 23. Jakarta: IAI.______. (2013). PSAK No. 1 penyajian laporan keuangan. Jakarta: IAI.Kementerian Agama RI. (2002). Al-Qur’an dan terjemahannya. Jakarta: Kemenag RI.Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2012). Intermediate accounting, 14th edition. USA: Wiley.Mahkamah Konstitusi Republik Indonesia. (1974). Undang-Undang Republik Indonesia Nomor 1 Tahun 1974 tentang Perkawinan (Issue 2). Jakarta: MK RI.Mittra, S., Sahu, A. P., & Fischer, B. (2005). Practicing financial planning for professionals. USA: SAGE Publishing.Nadeau, R., Foucault, M., & Lewis-Beck, M. S. (2011). Assets and risk: A neglected dimension of economic voting. French Politics, 9(2), 97–119. https://doi.org/10.1057/fp.2011.5Noerhidajati, S., Purwoko, A. B., Werdaningtyas, H., Kamil, A. I., & Dartanto, T. (2020). Household financial vulnerability in Indonesia: Measurement and determinants. Economic Modelling, 96(March), 433-444. https://doi.org/10.1016/j.econmod.2020.03.028Otoritas Jasa Keuangan. (2019). Survei 2019 OJK: Indeks literasi dan inklusi keuangan meningkat. 1–6. Retrieved from https://www.ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/Siaran-Pers-Survei-OJK-2019-Indeks-Literasi-Dan-Inklusi-Keuangan-Meningkat.aspx______. (2021). Market update pasar modal syariah Indonesia. Retrieved from https://doi.org/10.1002/9781119196709.app1Papalia, R. D. E., Olds, S. W., & Feldman, R. D. (2009). Human Development. New York: McGraw-Hill.Rashid, N. K. A., Nasir, A., Anang, Z., & Alipiah, R. M. (2018). Determinants of muslim household basic needs consumption expenditures. Jurnal Ekonomi Malaysia, 52(1), 309–323. https://doi.org/10.17576/jem-2018-5201-23Suwardi, A. (2011). Modul stata: LPM, logit, dan probit model. Depok: Lab Komputasi Departemen Ilmu Ekonomi FEUI.Syahrial, M. (2011). Anakku maukah kau jadi pengusaha? Jakarta: Lentera Ilmu Cendekia.Wu, S., & Shen, W. (2017). The relationship between credit constraints and household risky assets. 1–23. Retrieved from http://www.diva-portal.org/smash/get/diva2:1127991/FULLTEXT01.pdfYao, R., & Hanna, S. D. (2005). The effect of gender and marital status on financial risk tolerance. Journal of Personal Finance, 4(1), 66–85.

ABSTRAK Tujuan dilangsungkannya sebuah penelitian ini ialah untuk mengkaji pengaruh kesadaran halal dan label halal terhadap niat beli mie instan Korea pada remaja di Sumenep melalui sikap. Metode penelitian yang digunakan yaitu kuantitatif dengan menggunakan data primer. Sampel yang digunakan yaitu 100 responden yang belum pernah membeli mie instan Korea. Pengujian menggunakan analisis SEM-PLS dengan konstruk yang menunjukkan semua konstruk mempunyai hasil yang valid, sehingga dilanjutkan pengujian pada hubungan antar variabelnya. Secara langsung kesadaran halal berpengaruh signifikan terhadap sikap, namun kesadaran halal tidak berpengaruh signifikan terhadap niat beli. Label halal berpengaruh secara signifikan t atas niat beli, namun label halal tidak berpengaruh signifikan terhadap sikap, dan sikap berpengaruh secara signifikan atas niat beli. Secara tidak langsung, kesadaran halal berpengaruh signifikan terhadap niat beli jika melalui sikap, sedangkan label halal tidak berpengaruh signifikan terhadap niat beli jika melalui sikap. Penelitian ini hanya berfokus terhadap remaja generasi Z usia 13-23 tahun di Sumenep yang belum pernah membeli mie instan Korea. Adapun saran pada penelitian ini adalah remaja generasi Z di Sumenep diharapkan lebih memperhatikan dan peduli terhadap kehalalan suatu produk yang dikonsumsi, dan bagi peneliti selanjutnya diharapkan meneliti hal serupa dengan mengganti objek dan tempat penelitian. Kata Kunci: Kesadaran Halal, Label Halal, Niat Beli, Sikap. ABSTRACT The purpose of this research is to examine the effect of halal awareness and halal label on the intention to buy Korean instant noodles in adolescents in Sumenep through attitudes. The research method used is quantitative using primary data. The sample used is 100 respondents who have never bought Korean instant noodles. The test uses SEM-PLS analysis with constructs that show all constructs have valid results, so that testing continues on the relationship between the variables. Halal awareness directly has a significant effect on attitudes, but halal awareness has no significant effect on purchase intention. Halal labels have a significant effect on purchase intention, but halal labels have no significant effect on attitudes, and attitudes have a significant effect on purchase intentions. Indirectly, halal awareness has a significant effect on purchase intention if it is through attitude, while the halal label has no significant effect on purchase intention if it is through attitude. This study only focuses on Generation Z teenagers aged 13-23 years in Sumenep who have never bought Korean instant noodles. The suggestion in this study is that Generation Z teenagers in Sumenep are expected to pay more attention and care about the halalness of a product that is consumed, and for future researchers it is expected to examine similar things by changing the object and place of research. Keywords: Halal Awareness, Halal Labels, Purchase Intention. Attitudes. DAFTAR PUSTAKA Abd Rahman, A., Asrarhaghighi, E., & Ab Rahman, S. (2015). Consumers and halal cosmetic products: Knowledge, religiosity, attitude and intention. Journal of Islamic Marketing, 6(1), 148–163. https://doi.org/10.1108/JIMA-09-2013-0068 Adisumarto, H. (2000). Hukum perusahaan mengenai hak atas kepemilikan intelektual (Hak cipta, hak paten, hak merek). Bandung: Mandar Magu. Adiwarman, K. (2010). Ekonomi mikro Islam. Jakarta: PT. RajaGrafindo Persada. Ahaari, J. A. N., & Arifin, N. S. M. (2010). Dimension halal purchase intention: A preliminary study. International Review of Business Research Papers, 6 (4), 444–456. Aliman, N.K. dan Othman, M. N. (2007). Purchasing local and foreign brands: What product attributes matter? 13th astutiAsia Pacific Management Conference, Melbourne, Australia, 400–411. Ambali, A. R., & Bakar, A. N. (2014). People’s awareness on halal foods and products: Potential issues for policy-makers. Procedia - Social and Behavioral Sciences, 121(September 2012), 3–25. https://doi.org/10.1016/j.sbspro.2014.01.1104 Astuti, Y., & Asih, D. (2021). Country of origin, religiosity and halal awareness: A case study of purchase intention of Korean food. Journal of Asian Finance, Economics and Business, 8(4), 0413–0421. https://doi.org/10.13106/jafeb.2021.vol8.no4.0413 Awan, H. M., Siddiquei, A. N., & Haider, Z. (2015). Factors affecting Halal purchase intention – evidence from Pakistan’s halal food sector. Management Research Review, 38(6), 640–660. https://doi.org/10.1108/mrr-01-2014-0022 Azam, A. (2016). An empirical study on non-Muslim’s packaged halal food manufacturers . Journal of Islamic Marketing, 7(4), 441–460. https://doi.org/10.1108/jima-12-2014-0084 Aziz, Y. A., & Chok, N. V. (2013). The role of halal awareness, halal certification, and marketing components in determining halal purchase intention among non-Muslims in Malaysia: A Structural equation modeling approach. Journal of International Food and Agribusiness Marketing, 25(1), 1–23. https://doi.org/10.1080/08974438.2013.723997 Aziz, Y. A., Vui, C. N., Yuhanis, A. A., & Chok, N. V. (2012). The role of halal awareness and halal certification in influencing non-Muslims’ purchase intention. In Proceedings of the 3rd International Conference on Business and Economic Research (3rd ICBER 2012), March, 1819–1830. BPS. (2021). Hasil sensus penduduk 2020 jumlah penduduk Kabupaten Sumenep (Issue 01). Briliana, V., & Mursito, N. (2017). Exploring antecedents and consequences of Indonesian Muslim youths’ attitude towards halal cosmetic products: A case study in Jakarta. Asia Pacific Management Review, 22(4), 176–184. https://doi.org/10.1016/j.apmrv.2017.07.012 Garg, P., & Joshi, R. (2018). Purchase intention of “Halal” brands in India: the mediating effect of attitude. Journal of Islamic Marketing, 9(3), 683–694. https://doi.org/10.1108/JIMA-11-2017-0125 Hair, J., Black, W., Babin, B., & Anderson, R. (2010). Multivariate data analysis: A global perspective. Pearson Education Hasan, H. (2016). A study on awareness and perception towards halal foods among Muslim students in Kota Kinabalu, Sabah. Australia-Middle East Conference on Business and Social Sciences, 803–804. Hendradewi, S., Mustika, A., & Darsiah, A. (2021). Pengaruh kesadaran halal dan label halal terhadap minat beli mie instan Korea pada remaja sekolah di Jakarta. Jurnal Ilmiah Pariwisata, 26(2), 204–212. https://doi.org/10.30647/jip.v26i2.1510 Izzuddin, A. (2018). Pengaruh label halal, kesadaran halal, dan bahan makanan terhadap minat beli makanan kuliner. 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Skripsi tidak dipublikasikan. Medan: Universitas Sumatera Utara. Rochmanto, B. Al. (2014). Pengaruh pengetahuan produk dan norma religius tehadap sikap konsumen dalam niat mengkonsumsi produk makanan dan minuman halal. Diponegoro Journal of Management, 4(1), 280-291. Sarwono, S. ., & Meinarno, E. . (2009). Psikologi remaja. Surabaya: Raja Grafindo Persada. Schiffman, L. G., & Wisenblit, J. (2019). Consumer behavior. Harlow, United Kingdom: Pearson Education Limited. Setiawati, L. M., Chairy, C., & Syahrivar, J. (2019). Factors affecting the intention to buy halal food by the millennial generation: The mediating role of attitude. DeReMa (Development Research of Management): Jurnal Manajemen, 14(2), 175. https://doi.org/10.19166/derema.v14i2.1738 Shafie, S., & Othman, M. N. (2008). Halal certification: An international marketing issues and challenges. http://www.ncbi.nlm.nih.gov/pubmed/12568103 Shim, D. (2006). Hybridity and the rise of Korean popular culture in Asia. Media, Culture and Society, 28(1), 25–44. https://doi.org/10.1177/0163443706059278 Sudarsono, H., & Nugrohowati, R. N. I. (2020). Determinants of the intention to consume halal food, cosmetics and pharmaceutical products. Journal of Asian Finance, Economics and Business, 7(10), 831–841. https://doi.org/10.13106/jafeb.2020.vol7.no10.831 Sugiyono. (2006). Metode penelitian bisnis. Bandung: CV. Alfabeta. Windiana, L., & Putri, D. N. (2021). Pengaruh logo halal terhadap sikap dan minat beli konsumen UMM Bakery. Jurnal Ekonomi Pertanian dan Agribisnis (JEPA), 5, 1206–1216. https://doi.org/10.21776/ub.jepa.2021.005.0224. Yuliani, F. (2021). Pengaruh label halal dan citra merek terhadap keputusan pembelian produk kosmetik wardah pada rahmah cosmetic Banjarmasin (Studi kasus pada konsumen loyal produk wardah di Banjarmasin Selatan). Skripsi tidak dipublikasikan. Banjarmasin: Universitas Islam Kalimantan MAB.

ABSTRAKPenelitian bertujuan untuk mengetahui bagaimana pengaruh dari variabel pangkat dan golongan, jenis kelamin, jumlah tanggungan keluarga, lama pendidikan, frekuensi pengajian, serta pendapatan lain selain gaji sebagai determinan terhadap pembayaran zakat profesi di kalangan Pegawai Negeri Sipil (PNS) di Kota Banjarmasin. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi logistik untuk menganalisis data. Penelitian ini melibatkan data primer atas 126 responden yang diambil menggunakan teknik convenience sampling dengan kriteria PNS Golongan III dan IV di mana golongan tersebut memiliki gaji yang telah memenuhi nisab zakat profesi. Diperoleh hasil bahwa variabel pangkat dan golongan, jenis kelamin, dan pendapatan lain selain gaji masing-masing berpengaruh negatif signifikan terhadap pembayaran zakat profesi sedangkan variabel jumlah tanggungan keluarga, lama pendidikan, dan frekuensi pengajian masing-masing ditemukan memiliki pengaruh positif signifikan terhadap pembayaran zakat profesi.Kata Kunci: pembayaran zakat profesi, pangkat dan golongan, jenis kelamin, jumlah tanggungan keluarga, lama pendidikan, frekuensi pengajian, pendapatan lain selain gaji ABSTRACTThis study aims to determine how the influence from titles and ranks, gender, number of family dependents, education history, frequency of communal Qur’an reading, and other forms of income apart from the actual salary itself as a determinant of professional zakat payments paid by State Civil Servants (PNS) in Banjarmasin City. This study uses a quantitative approach with logistic regression analysis techniques to analyze data. This study involved primary data on 126 respondents who were taken using a convenience sampling technique with the criteria of PNS Group III and IV where the group had a salary that met the professional zakat nisab. The results show that the variables of titles and ranks, gender, and other forms of income have a significant negative effect on the payment of zakat on profession, while the variables of the number of family dependents, education history, and the frequency of communal Qur’an reading are found to have a significant positive effect on zakat on profession payments.Keywords: zakat on profession, titles and ranks, gender, numbers of family dependents, education history, the frequency of communal Qur’an reading, other forms of income apart from the actual salary itself. DAFTAR PUSTAKAAbdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250–1264. https://doi.org/10.1108/IJSE-03-2017-0091Ahmad, S., Nor, N. G. M., & Daud, Z. (2011). Tax-based modeling of zakat compliance. Jurnal Ekonomi Malaysia, 45, 101-108.Al Qardhawi, Y. (2011). Fiqh Al Zakah. Beirut: Muassasah al-RisalahAndam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Arsyianti, L. D., Kassim, S., & Adewale, A. (2017). Socio-demographic and economic factors affecting regular charity-giving: A case of low-income households in Indonesia. International Journal of Zakat, 2(1), 21-29. https://doi.org/https://doi.org/10.37706/ijaz.v2i1.12Azen, R., & Walker, C.M. (2010). Categorical data analysis for the behavioral and social sciences. London: Routledge. https://doi.org/10.4324/9780203843611Azman, F. M. N., & Bidin, Z. (2015). Zakat compliance intention behavior on saving. International Journal of Business and Social Research, 5(1), 118–128.Badan Kepegawaian Daerah Provinsi Kalimantan Selatan. (2020). Jumlah PNS berdasarkan jenis kelamin. Diakses dari https://data.kalselprov.go.id/?r=JmlPns/index BAZNAS. (2021). Laporan kinerja badan amil zakat nasional tahun 2020. Jakarta: BAZNAS.BAZNAS Kota Banjarmasin. (2020). Infografik penerimaan BAZNAS Kota Banjarmasin 2019. Diakses dari https://baznas.banjarmasinkota.go.id/detailpost/infografik-penerimaan-baznas-kota-banjarmasin-2019Direktorat Jenderal Pajak. (2020). Penghasilan Tidak Kena Pajak. Diakes dari https://www.pajak.go.id/id/penghasilan-tidak-kena-pajakDinas Komunikasi dan Informatika Provinsi Kalimantan Selatan. (2020). Produktivitas Perkebunan Karet Menurun. Diakses dari https://diskominfomc.kalselprov.go.id/2020/06/09/produktivitas-perkebunan-karet-menurunDSN MUI. (2003). Fatwa MUI nomor 3 tahun 2003 tentang zakat penghasilan. Jakarta: DSN MUI.Eagly, A.H. (2013). Sex differences in social behavior: A social-role interpretation. New York: Psychology Press. https://doi.org/10.4324/9780203781906Hilbe, J.M. (2015). Practical guide to logistic regression. New York: Chapman and Hall/CRC. https://doi.org/10.1201/b18678Top of FormHosmer, D. W., Lemeshow, S., & Sturdivant, R. X. (2013). Applied logistic regression. Hoboken (N.J.): Wiley.Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D). Journal of Economic Psychology, 31 (4), 542-552. https://doi.org/10.1016/j.joep.2010.03.015Bottom of FormLaLumia, S. (2008). The effects of joint taxation of married couples on labor supply and non-wage income. Journal of Public Economics, 92(7), 1698–1719. https://doi.org/10.1016/j.jpubeco.2008.01.009Lind, D. A., Marchal, W. G., & Wathen, S. A. (2011). Statistical techniques in business & economics. Boston: McGraw-Hill/Irwin.Medias, F. (2018). Ekonomi mikro Islam. Magelang: UNIMMA Press.Pemerintah RI. (2017). Peraturan Pemerintah nomor 11 tahun 2017 tentang manajemen pegawai negeri sipil.Pusat Kajian Strategis Badan Amil Zakat Nasional. (2019). Outlook Zakat Indonesia 2020. Jakarta: Puskas BAZNAS.Putri, K. M., Fahmi, M. Y., & Handayani, L. (2019). Factors affecting community trust to pay zakay at the national board of zakat (BAZNAS) of South Kalimantan Province. International Conference of Zakat 2019 Proceedings.Pribadi, Y., Saat, N., & Burhani, A. N. (2020). The new santri: Challenges to traditional religious authority in Indonesia. Singapore: ISEAS - Yusof Ishak Institute.Rahmani, & Yanti. (2018). Penyelenggara syariah ajak PNS tunaikan zakat profesi. Diakses dari https://kalsel.kemenag.go.id/berita/515581/Penyelenggara-Syariah-Ajak-PNS-Tunaikan-Zakat-ProfesiSobana, D. H., Husaeni, U. A., Jamil, I., & Saepudin, D. (2016). The variables that affect compliance of muslim merchants for zakat maal in the district of Cianjur. International Journal of Zakat, 1(1), 78-87. https://doi.org/10.37706/ijaz.v1i1.8Sohag, K., Mahmud, K. T., Alam, MD. F. & Samargandi, N. (2015). Can zakat system alleviate rural poverty in Bangladesh? A propensity score matching approach. Journal of Poverty, 19(3), 261-277. DOI: 10.1080/10875549.2014.999974Undang-Undang Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara.Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional.Wahid, H., Ahmad, S., & Noor, M. A. M. (2007). Kesedaran membayar zakat pendapatan di Malaysia. Islamiyyat, 29, 53–70.Yang, N., Chen, C. C., Choi, J., & Zou, Y. (2000). Sources of work-family conflict: A sino-U.S. Comparison of the effects of work and family demands. Academy of Management Journal, 43(1), 113–123. https://doi.org/10.2307/1556390

ABSTRAK Penelitian ini dikembangkan untuk menganalisa faktor yang mempengaruhi keputusan menginap seorang konsumen muslim terhadap Hotel Syariah. Pengambilan data dilakukan pada tahun 2021 dengan 200 responden dengan menggunakan metode purposive sampling. Dari hasil analisa regresi berganda halal awareness dan lifestyle seorang konsumen muslim berpengaruh signifikan dengan keputusan menginap di Hotel Syariah. Dengan demikian, penelitian ini mengungkapkan pentingnya para pelaku bisnis Hotel Syariah untuk menyusun strategi yang sesuai dengan halal awareness dan lifestyle pasar sasaran seorang konsumen muslim. Kata Kunci: Halal awareness, lifestyle, keputusan pembelian, Hotel Syariah. ABSTRACT This study was developed to analyze the factors that influence the decision to stay at a sharia hotel consumer. Data collection was carried out in 2021 with 200 respondents using the purposive sampling method. From the results of multiple regression analysis, halal awareness and lifestyle of a Muslim consumer have a significant effect on the decision to stay at a sharia hotel. Thus, this study reveals the importance of sharia hotel business players to develop strategies that are in accordance with halal awareness and the lifestyle of the target market of Muslim consumers. Keywords: halal awareness, lifestyle, decision to stay, sharia hotel. DAFTAR PUSTAKA Ahmad, N. A., Abaidah, T. N. T., & Yahya, M. H. A. (2013). A study on halal food awareness among Muslim customers in Klang Valley. Proceedings 4th International Conference on Business and Economic Research, 1073–1087. Alam, S. S., Rohani M., & Hisham, B. (2011). Is religiosity an important determinant on Muslim consumer behaviour in Malaysia? Journal of Islamic Marketing, 2(1), 83-96. https://doi.org/10.1108/17590831111115268 Amarul, A., Sukirno, S., & Kurnia, D. (2019). Understanding the awareness of the importance of halal labels to business actors based on range of long business variations. Business and Management Research, 8(1), 17-21. http://dx.doi.org/10.5430/bmr.v8n1p17 Ambali, A. R., & Bakar, A. N. (2013). Halal food andproducts in Malaysia: People's awareness and policy implications. Intellectual Discourse, 21(1), 7-32. Awan, H. M., Siddiquei, A. N., & Haider, Z. (2015). Factors affecting halal purchase intention–evidence from Pakistan’s halal food sector. Management Research Review, 38(6), 640-660. https://doi.org/10.1108/MRR-01-2014-0022 Azam, A. (2016). An empirical study on non-muslim’s packaged halal food manufacturers: Saudi Arabian consumers’ purchase intention. Journal of Islamic Marketing, 7(4), 441-460. https://doi.org/10.1108/JIMA-12-2014-0084 BPS. (2019). Statistik hotel dan akomodasi lainnya di Indonesia 2018. Retrieved from https://www.bps.go.id/publication/2019/04/11/d64817c1f0294f59556bc76b/statistik-hotel-dan-akomodasi-lainnya-di-indonesia-2018.html BPS. (2020). Statistik hotel dan akomodasi lainnya di Indonesia 2019. Retrieved from https://www.bps.go.id/publication/2020/07/03/4206448bd185bf883b73d414/statistik-hotel-dan-akomodasi-lainnya-di-indonesia-2019.html Dewi, M. N. (2015). Pengaruh gaya hidup (lifestyle), harga, promosi terhadap pemilihan tempat tujuan wisata (destination) studi kasus pada konsumen Artojaya Tour & Travel Surabaya. Jurnal Strategi Pemasaran, 3(1), 1-13. Essoo, N., & Dibb, S. (2004). Religious influences on shopping behaviour: An exploratory study. Journal of Marketing Management, 20(7-8), 683-712. https://doi.org/10.1362/0267257041838728 Ghozali, I. (2011). Aplikasi analisis multivariate dengan program IBM SPSS 19. Semarang: Badan Penetrbit Undip. Haque, A., Chowdhury, N. A., Yasmin, F., & Tarofder, A. K. (2019). Muslim consumers’ purchase behavior towards shariah compliant hotels in Malaysia. Vidyodaya Journal of Management, 5(1), 121-138. https://doi.org/10.31357/vjm.v5i1.3918. Kotler, P., & Keller, K. L. (2012). Manajemen pemasaran. Jakarta: Erlangga. Kotler, P., & Keller, K. L. (2016). Marketing management. London: Pearson Education, Inc. Kotler, P. (2008). Manajemen pemasaran. Jakarta: Indeks. Kotler, P. (2014). Manajemen pemasaran. Jakarta: Prenhalindo. Lutfi, B. A. (2020). Analisis faktor yang memengaruhi preferensi konsumendalam memilih hotel berbasis syariah di kota Malang. Jurnal Ilmiah Mahasiswa FEB, 8(2), 1-11. Mohamed, Z. Rezai, G., Shamsudin, M. N., & Chiew, F. C. E. (2008). Halal logo and consumers’ confidence: What are the important factors. Economic Technology Management Review, 3, 37-45. Mokoagouw, M. L. (2016). Pengaruh lifestyle, harga, kualitasproduk terhadap keputusan pembelian handphone samsung di samsung mobile IT center Manado. Jurnal Berkala Ilmiah Efisiensi, 16(1), 493-502. Mowen, J., & Minor, M. (2002). Perilaku konsumen. Jakarta: Erlangga. Muslichah, M., Abdullah, R., & Razak, L. A. (2019). The effect of halal foods awareness on purchase decision with religiosity as a moderating variable: A study among university students in Brunei Darussalam. Journal of Islamic Marketing, 11(5), 1091-1104. https://doi.org/10.1108/JIMA-09-2017-0102 Muthoifin. (2015). Fenomena maraknya hotel syariah: Studi efektifitas, existensi, dan kesyariahan Hotel Syariah di surakarta. Prosiding University Research Colloquium, 93-106. Nitisusastro, M. (2012). Perilaku konsumen dalam perspektif kewirausahaan. Bandung: Alfabeta. Nurcahyo, A., & Hudrasyah, H. (2017). The influence of halal awareness, halal certification, and personal societal perception toward purchase intention: a study of instant noodle consumption of college student in Bandung. Journal of Business and Management, 6(1), 21-31. Nurhayati, T., & Hendar, H. (2019). Personal intrinsic religiosity and product knowledge on halal product purchase intention: Role of halal product awareness. Journal of Islamic Marketing, 11(3), 603-620. https://doi.org/10.1108/JIMA-11-2018-0220 Pektaş, F. (2018). The effect of lifestyle on the demand for alternative tourism. Uluslararası Yönetim İktisat ve İşletme Dergisi, 14(1), 187-198. http://dx.doi.org/10.17130/ijmeb.2018137581 Rachmawati, E., Suliyanto, & Suroso, A. (2020). A moderating role of halal brand awareness to purchase decision making. Journal of Islamic Marketing, 13(2), 542-563. https://doi.org/10.1108/JIMA-05-2020-0145 Rahardi, N., & Wiliasih, R. (2016). Analisis faktor-faktor yang mempengaruhi preferensi konsumen terhadap hotel syariah. Jurnal Syarikah: Jurnal Ekonomi Islam, 2(1), 180-192. https://doi.org/10.30997/jsei.v2i1.293 Rozalinda. (2014). Ekonomi Islam. Jakarta: Raja Grafindo. Saputra, N., & Tresnati, R. (2020). 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Perilaku konsumen: Pemahaman dasar dan aplikasinya dalam strategi pemasaran. Bali: Universitas Udayana Bali. Swidi, A., Cheng, W., Hassan, M. G., Al-Hosam, A., & Mohd Kassim, A. W. (2010). The mainstream cosmetics industry in Malaysia and the emergence, growth, and prospects of halal cosmetics. Proceedings of Third International Conference on International Studies, 1-20. Yunus, N. S. N. M., Rashid, W. E. W., Ariffin, N. M., & Rashid, N. M. (2014). Muslim's purchase intention towards non-Muslim's Halal packaged food manufacturer. Procedia-Social and Behavioral Sciences, 130, 145-154.

ABSTRAKTujuan dari Penelitian ini adalah menguji pengaruh kepercayaan dan citra website yang diintegrasikan dengan persepsi kemudahan penggunaan dan persepsi kebermanfaatan pada niatan seorang mahasiswa dalam membayar wakaf secara online, yang menjadikan penelitian ini berbeda dengan penelitian sebelumnya adalah penggunaan citra website sebagai determinan niatan mahasiswa dalam menggunakan layanan wakaf online ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode SEM-PLS serta melibatkan responden sebesar 100 responden dengan menggunakan Purposive Sampling dengan kriteria seorang muslim usia 18-35 dan seorang mahasiswa. Software analisis untuk mengolah data dalam penelitian ini menggunakan Smartpls 3.3, untuk data diperoleh dengan menggunakan kuesioner online menggunakan skala likert 1 sampai 5, dengan keterangan sangat setuju hingga tidak setuju. Hasil dari penelitian ini menunjukkan bahwa kepercayaan, citra website, kebermanfaatan aplikasi, dan kemudahan penggunaan berhubungan signifikan terhadap niat penggunaan wakaf online. Implikasi hasil penelitian ini diharapkan dapat memberikan tambahan pengetahuan terutama dalam ilmu pemasaran Islam terkait penggunaan behavioral intention dalam penggunaan layanan wakaf online, serta diharapkan penelitian ini dapat memberikan masukan bagi manajemen lembaga donasi terutama nazir untuk lebih memperhatikan kemudahan penggunaan konsumen, manfaat yang dirasakan, kepercayaan lembaga, citra perusahaan serta niat dalam menggunakan layanan wakaf secara online.Kata kunci: Wakaf online, technology acceptance model, trust, image. ABSTRACTThe purpose of this study was to examine the effect of trust and website image, which is integrated with perceived ease of use and perceived usefulness, on a student's intention to pay waqf online. What makes this research different from previous research is using website images to determine student intention in using this online waqf service. This study uses a quantitative approach with the SEM-PLS method and involves 100 respondents using purposive sampling with the criteria of a Muslim aged 18-35 and a student. The analysis software to process data in this study used Smartpls 3.3 for data obtained using an online questionnaire using a Likert scale of 1 to 5, with statements strongly agreeing to disagree. This study indicates that trust, website image, application usefulness, and ease of use are significantly related to the intention to use online waqf. The implications of the results of this study are expected to provide additional knowledge, especially in Islamic marketing related to the use of behavioral intention in the use of online waqf services. It is hoped that this research can provide input for the management of donation institutions, especially Nazir, to pay more attention to consumers' ease of use, perceived benefits, and institutional trust., corporate image and intention to use online waqf services.Keywords: online waqf, technology acceptance model, trust, image. DAFTAR PUSTAKAAbdul Shukor, S., Johari, F., Abd Wahab, K., Kefeli Zulkefli, Z., Ahmad, N., Haji Alias, M., Abdul Rahman, A., Mohd Orip, N. M., Ibrahim, P., & Abu-Hussin, M. F. (2019). Trust on awqaf institutions: evidence from Malaysia. Journal of Islamic Marketing, 10(2), 511–524. https://doi.org/10.1108/JIMA-05-2017-0054Ahn, J. chang, Sura, S., & An, J. C. (2018). Intention to donate via social network sites (SNSs): A comparison study between Malaysian and South Korean users. Information Technology and People, 31(4), 910–926. https://doi.org/10.1108/ITP-12-2015-0307Aldeen, K. N., Ratih, I. S., & Herianingrum, S. (2020). Contemporary issues on cash waqf: A thematic literature review. International Journal of Islamic Economics and Finance (IJIEF), 3(3), 119–144. https://doi.org/10.18196/ijief.3236Alrubaiee, L. S., Aladwan, S., Abu Joma, M. H., Idris, W. M., & Khater, S. (2017). Relationship between corporate social responsibility and marketing performance: The mediating effect of customer value and corporate image. International Business Research, 10(2), 104. https://doi.org/10.5539/ibr.v10n2p104Bailey, A. A., Pentina, I., Mishra, A. S., & Ben Mimoun, M. S. (2017). Mobile payments adoption by US consumers: An extended TAM. International Journal of Retail and Distribution Management, 45(6), 626–640. https://doi.org/10.1108/IJRDM-08-2016-0144Berakon, I., Aji, H. M., & Hafizi, M. R. (2021). Impact of digital sharia banking systems on cash-waqf among Indonesian Muslim youth. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-11-2020-0337Blagoeva, K. T., & Mijoska, M. (2017). Applying TAM to study online shopping adoption among youth in the republic of Macedonia. Genetika, 46(3), 27–32.Eneizan, B., Alsaad, A., Alkhawaldeh, A., Rawash, H. N., & Enaizan, O. (2020). E-WOM, trust, usefulness, ease of use, and online shopping via websites: The moderating role of online shopping experience. Journal of Theoretical and Applied Information Technology, 98(13), 2554–2565.Faisal, M., Yusof, M., Alam, S., Faiz, M., Yusof, M., Alam, S., Hasarudin, M. H., Alam, S., Romli, N., Lumpur, K., Terms, G., & Statement, P. (2014). Cash waqf and infaq: A proposed e-philanthropy in Malaysia. Jurnal Kemanusiaan, 12(1), 1–10.Hair Jr., J. F., Gabriel, M. L. D. da S., & Patel, V. K. (2014). Modelagem de equações estruturais baseada em covariância (CB-SEM) com o AMOS: Orientações sobre a sua aplicação como uma Ferramenta de Pesquisa de Marketing. Revista Brasileira de Marketing, 13(2), 44–55. https://doi.org/10.5585/remark.v13i2.2718Indahsari, K., Burhan, M. U., Ashar, K., & Multifiah. (2014). Determinants of individual Muslim behaviour in accomplishing zakah, infaq, shadaqah and waqf through amil institution. International Journal of Economic Policy in Emerging Economies, 7(4), 346–365. https://doi.org/10.1504/IJEPEE.2014.066627Iskandar, M., Hartoyo, H., & Hermadi, I. (2020). Analysis of factors affecting behavioral intention and use of behavioral of mobile banking using unified theory of acceptance and use of technology 2 model approach. International Review of Management and Marketing, 10(2), 41–49. https://doi.org/10.32479/irmm.9292Joseph, S. (2014). Waqf in historical perspective: Online fatāwā and contemporary discourses by muslim scholars. Journal of Muslim Minority Affairs, 34(4), 425–437. https://doi.org/10.1080/13602004.2014.965974Kasri, R. A., & Chaerunnisa, S. R. (2021). The role of knowledge, trust, and religiosity in explaining the online cash waqf amongst Muslim millennials. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-04-2020-0101Klopping, I. M., & Mckinney, E. (2004). Extending the technology acceptance model and the task-technology fit model to consumer e-commerce. Information Technology, Learning, and Performance Journal, 22(1), 35–48.Lubis, H. (2020). Potensi dan strategi pengembangan wakaf uang di indonesia. IBF: Islamic Business and Finance, 1(1), 43–59.Masrikhan, M. (2019). Optimalisasi potensi wakaf di era digital melalui platform online wakafin.com dengan konsep crowdfunding sebagai penggerak ekonomi masyarakat. Jurnal Ekonomi Syariah, 1, 1–12.Mohd Thas Thaker, M. A. Bin. (2018). Factors influencing the adoption of the crowdfunding-waqf model (CWM) in the waqf land development. Journal of Islamic Marketing, 9(3), 578–597. https://doi.org/10.1108/JIMA-05-2016-0043Mohd Thas Thaker, M. A., Mohd Thas Thaker, H., A.Pitchay, A., & Khaliq, A. (2019). 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ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). 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ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dari store image terhadap repurchase intention pada Karita Muslim Square Surabaya yang di mediasi dengan customer satisfaction. Sampel yang digunakan yaitu 131 responden yang pernah melakukan pembelian di Karita Muslim Square Surabaya. Pengujian menggunakan SEM-PLS dengan konstruk pertama yang menunjukkan hasil yang tidak valid, sehingga pengujian dilanjutkan dengan pengujian konstruk kedua dengan mengeliminasi beberapa indikator, sehingga hasil evaluasi menunjukkan bahwa antar variabel dalam konstruk secara langsung memiliki pengaruh yang positif signifikan. Sedangkan secara tidak langsung customer satisfaction menunjukkan hubungan yang positif signifikan dalam memediasi store image terhadap repurchase intention. Sehingga customer satisfaction memiliki peran partial mediation dalam peneltian ini. Penelitian ini diharapkan memiliki manfaat bagi perusahaan terkait maupun sejenis agar mampu melihat segala peluang yang ada disekitar dengan memanfaatkan setiap komponen maupun dimensi citra toko agar dapat dimanfaatkan secara maksimal untuk mencapai tujuan dari tiap-tiap perusahaan. Kata Kunci: Store Image, Customer satisfaction, Repurchase intention, Islamic Retail. ABSTRACT This study aims to determine the role of store image on repurchase intention at Karita Muslim Square Surabaya which is mediated by customer satisfaction. The sample used is 131 respondents who have purchased at Karita Muslim Square Surabaya. The test uses SEM-PLS with the first construct showing invalid results, so the test is continued with the second construct testing by eliminating several indicators, the evaluation results show that the variables in the construct directly have a significant positive effect. Meanwhile, customer satisfaction indirectly shows a significant positive relationship in mediating store image on repurchase intention. So customer satisfaction has a partial mediation role in this research. This research is expected to have benefits for related and similar companies so they are able to see all the opportunities that exist by utilizing every component and dimension of the store image so they can be utilized optimally to achieve the goals of each company. Keywords: Store Image, Customer satisfaction, Repurchase intention, Islamic retail. DAFTAR PUSTAKA Akter, S., & Ashraf, E. (2016). Factors affecting repurchase intention of customers: In the context of retail chain store industry in Bangladesh. European Journal of Business and Management, 8(32), 40–47. Bray, J. (2008). Consumer behaviour theory: Approaches and models. Unpublished Discussion paper. 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ABSTRAK Penelitian ini bertujuan untuk memetakan penelitian-penelitian sebelumnya tentang audit syariah dan perannya dalam meningkatkan kepatuhan syariah di lembaga keuangan syariah (LKS). Penelitian ini juga menguraikan tantangan yang dihadapi oleh LKS dan solusi dalam mengimplementasikan audit syariah. Sebanyak 308 publikasi diperoleh dari database Google scholar, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed yang diakses dengan perangkat lunak Publish or Perish (PoP) dalam kurun waktu 2008-2021. Studi ini menerapkan analisis bibliometrik menggunakan VOSviewer, yang mengubah metadata publikasi menjadi visualisasi sesuai dengan co-occurrence. Hasil penelitian ini menemukan bahwa audit syariah telah diterapkan di beberapa negara yang didominasi oleh Malaysia. Sebagian besar praktik audit syariah merupakan bagian dari fungsi audit internal. Audit syariah diidentifikasi sebagai mekanisme untuk memastikan kepatuhan syariah. Tantangan utama dalam pelaksanaan audit syariah antara lain: kurangnya kerangka dan standar audit syariah yang menyebabkan perselisihan di antara praktisi LKS, kurangnya auditor syariah yang berkualitas yang memiliki pengetahuan syariah yang memadai dan terlatih dengan baik, audit syariah dianggap menciptakan masalah inefisiensi. Peran komite tata kelola syariah dan dewan pengawas syariah direkomendasikan agar lebih optimal untuk memastikan efektivitas audit syariah. Penelitian ini memberikan pembahasan komprehensif tentang audit syariah, perannya dalam meningkatkan kepatuhan syariah, tantangan dan solusi yang ditawarkan belajar dari berbagai negara. Kata Kunci: Audit syariah, kepatuhan syariah, lembaga keuangan syariah, bibliometrik. ABSTRACT This study aimed to map out previous studies on sharia auditing and its role in improving sharia compliance in Islamic financial institutions (IFIs). It also outlined the challenges faced by IFIs and solutions in implementing shariah audit. A total of 308 publications were obtained from the Google scholar database, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed which were accessed using the Publish or Perish (PoP) software in the 2008-2021 period. This study finds that sharia audits have been implemented in several countries, dominated by Malaysia. Most shariah audit practices are part from internal audit function of IFIs. Sharia audit is identified as a mechanism to assure shariah compliance. The main challenges in implementing sharia audit include: a lack of framework and standard of shariah audit that led to dispute among IFIs practitioners, a lack of qualified shariah auditors who have an adequate shariah knowledge and well trained , shariah audit identifed creating an efficiency issue. The role of the shariah governance committee and the shariah supervisory board may be optimized to ensure the effectiveness of shariah audit. 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(2005). Guiding principles of risk management for institutions (Other than insurance institutions) offering only Islamic financial services. Islamic Financial Service Board, December, 1–36. https://www.ifsb.org/published.php Kamaruddin, M. I. H., & Hanefah, M. M. (2017). Enhancing shariah audit practices in Islamic financial institutions in Malaysia. Journal of Modern Accounting and Auditing, 13(11). https://doi.org/10.17265/1548-6583/2017.11.001 Karim, M. R., & Shetu, S. A. (2020). Shariah audit in Islamic financial institutions (IFIs): A literature review. BUFT Journal of Business & Economics (BJBE), 1, 45–66. Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013). Assessing the current practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade, Economics and Finance, 4,6(January), 414–418. https://doi.org/10.7763/IJTEF.2013.V4.328 Khalid, A. A. (2020). Role of audit and governance committee for internal shariah audit effectiveness in Islamic banks. Asian Journal of Accounting Research, 5(1), 81–89. https://doi.org/10.1108/AJAR-10-2019-0075 Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009 Khalid, A. A., & Sarea, A. M. (2021). Independence and effectiveness in internal Shariah audit with insights drawn from Islamic agency theory. International Journal of Law and Management, 63(3), 332–346. https://doi.org/10.1108/IJLMA-02-2020-0056 Laela, S. F., Rossieta, H., Wijanto, S. H., & Ismal, R. (2018). Management accounting-strategy coalignment in Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management, 11(4), 667–694. https://doi.org/10.1108/IMEFM-04-2017-0088 Laili, N., Ghani, A., Ariffin, N. M., Rahim, A., Rahman, A. (2019). The measurement of effective internal shariah audit function in Islamic financial institutions. International Journal of Economics, Management and Accounting, 27(1), 141–165. Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2020). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-03-2020-0836 Mardiyah, Q., & Mardian, S. (2015). Praktik audit syariah. Akuntabilitas, 8(1), 1–17. Martasari, L., & Mardian, S. (2015). Persepsi masyarakat terhadap penerapan sharia compliance pada bank syariah di kecamatan Barabai. Jurnal Dinamika Akuntansi Dan Bisnis, 2(1), 45–58. https://doi.org/10.24815/jdab.v2i1.3607 Md Helal Uddin, M. H. U. & M. M. H. (2013). An overview on the basics of Islamic audit. European Journal of Business and Management, 5(28), 9–18. Minarni, M. (2013). Audit syariah, dan tata kelola lembaga keuangan syariah. 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ABSTRAK Wakaf tunai merupakan salah satu instrumen keuangan syariah berbasis sosial yang penting untuk dikembangkan karena mudah digunakan sesuai dengan kebutuhan masyarakat yang ada, seperti untuk modal usaha mikro bagi petani. Mayoritas petani adalah masyarakat kelas menengah ke bawah yang menggantungkan mata pencahariannya dari hasil panen. Pandemi Covid-19 yang melanda Indonesia dan dunia membuat banyak keluarga mengalami kekurangan finansial, termasuk keluarga petani. Wakaf dapat membantu pembiayaan produksi para petani melalui program Wakaf Modal Usaha Mikro. Namun, masih terdapat beberapa kendala program ini sehingga program tersebut tidak berjalan secara maksimal. Penelitian ini bertujuan untuk menganalisis prioritas masalah dan solusi untuk mengoptimalkan peran wakaf modal usaha mikro bagi petani di Lamongan. Jenis penelitian ini adalah metode campuran dengan menggunakan pendekatan Analytic Network Process (ANP). Data diperoleh dari wawancara mendalam dengan tujuh pakar wakaf dan pertanian. Prioritas masalah adalah pada di nazhir terkait minimnya anggaran untuk pelayanan administrasi, sedangkan prioritas solusinya adalah menambah anggaran untuk pelayanan administrasi. Hasil penelitian dapat digunakan oleh Badan Wakaf Indonesia (BWI) bersama dengan Dinas Tanaman Pangan, Hortikultura, dan Perkebunan untuk mengembangkan wakaf di bidang pertanian. Kata Kunci: Wakaf Uang, Wakaf Produktif, Pemberdayaan Petani, Modal Usaha Mikro. ABSTRACT Cash waqf is one of the essential social-based Islamic financial instruments to be developed since it is easily used according to the existing community's needs, such as for micro-business capital for farmers. Most working as farmers are middle- to lower-class people who depend on their livelihoods from harvests. The Covid-19 pandemic that has hit Indonesia and the world has left many families experiencing financial shortages, including farming families. The Micro Business Capital Waqf program has been implemented in Lamongan. However, this program still encountered several problems that made the program not optimally conducted and could not be implemented in the broader community. This study aims to analyze the priority problems and solutions to optimize the role of micro-business capital waqf for farmers in Lamongan. This type of research was a mixed method using the Analytic Network Process (ANP) approach. Data were obtained from in-depth interviews with seven waqf and agriculture experts. The priority problem in Nazhir was related to the lack of budget for administrative services, while the priority solution was increasing the funding for administrative services. The research results can be used by the Indonesian Waqf Board (BWI) and the Department of Food Crops, Horticulture, and Plantations to develop waqf in agriculture. Keywords: Cash Waqf, Productive Waqf, Farmer Empowerment, Micro Business Capital. REFERENCES Ali, K. M., Yuliani, M., Mulatsih, S., & Abdullah, Z. (2018). Aspek-aspek prioritas manajemen wakaf di Indonesia. Al Falah: Journal of Islamic Economics, 3(1), 1-26. DOI: http://dx.doi.org/10.29240/jie.v3i1.345 Amuda, Y. J. (2017). Commercialization of cash waqf in Nigeria: An analysis of its implementation. Doctoral Dissertation, Academy of Islamic Studies, University of Malaya Amuda, Y. J., Embi, A. C., & Babatunde, O. H. (2014). An agricultural approach to the commercialization of cash waqf between Malaysia and Nigeria. Journal of Advanced Management Science, 2(4), 344–348. DOI: 10.12720/joams.2.4.344-348 Ascarya, & Yumanita, D. (2018). Analisis rendahnya pengumpulan zakat di Indonesia dan alternatif solusinya. Working Paper Bank Indonesia, WP/9/2018 Faizin, Y. (2021). Micro business capital waqf for lamongan farmer Global Wakaf. (2020a). Global wakaf solusi sejatinya membangun kehidupan. Dipresentasikan dalam acara Indonesia Sharia Economic Festival (ISEF). 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Retrieved from https://www.bwi.go.id/5806/2021/01/21/gerakan-nasional-wakaf-uang-2021/ Khamim. (2021). Micro business capital waqf for lamongan farmer Kurniawan, E., Iman, N., & Santoso, A. (2021). Simas Waqfuna sebagai solusi pengelolaan wakaf untuk multi oraganisasi yang transparan (Simas Waqfuna). IKRA-ITH Informatika: Jurnal Komputer Dan Informatika, 5(3), 18–27. Lin, J. H., & Yang, C. J. (2016). Applying analytic network process to the selection of construction projects. Open Journal of Social Sciences, 4(3), 41. DOI:10.4236/jss.2016.43007 Melinda, S., Qurrat, V. ., Yusida, E., Purnamasari, V., Seprillina, L., & Hussain, N. (2021). The role of cash waqf as a source of micro business financing for strengthening the local economy: a case study in Gunung Kawi district, Malang regency. Review of Integrative Business and Economics Research, 10(1), 136–144. Ministry of Communication and Information Technology. (2022, October 7). Perkuat literasi wakaf secara berkelanjutan pemerintah libatkan forum jurnalis wakaf indonesia. Retrieved from kominfo.go.id: https://www.kominfo.go.id/content/detail/44786/perkuat-literasi-wakaf-secara-berkelanjutan-pemerintah-libatkan-forum-jurnalis-wakaf-indonesia/0/berita#:~:text=Badan%20Wakaf%20Indonesia%20(BWI)%20mencatat,2021%20senilai%20855%20miliar%20rupiah. Ministry of Religion of the Republic of Indonesia. (2013a). Panduan pengelolaan wakaf tunai. Retrieved from https://jatim.kemenag.go.id/file/file/panduanwakaf/ynqo1425024661.pdf Ministry of Religion of the Republic of Indonesia. (2013b). Pedoman pengelolaan dan perkembangan wakaf. Direktoral Jendral Bimbingan Masyarakat Islam. Direktorat Pemberdayaan Wakaf Muntaqo, F. (2015). Problematika dan prospek wakaf produktif di Indonesia. Al-Ahkam, 1(25), 83-108. DOI: 10.21580/ahkam.2015.1.25.195 Purba, H. J., Yusuf, E. S., & Erwidodo. (2020). Dampak pandemi Covid-19 terhadap pertumbuhan ekonomi dan sektor pertanian. In Dampak Pandemi Covid-19: Perspektif Adaptasi dan Resiliensi Sosial Ekonomi Pertanian (pp. 23-46). Jakarta: IAARD PRESS Rahman, Y. (2021). Micro business capital waqf for Lamongan farmers Rizal, M. S. (2021). Manajemen wakaf tunai berbasis masjid di masa Covid-19 (studi pengelolaan dana wakaf sebagai modal usaha mikro jama’ah di Masjid Baiturrohman Madiun) [Institut Islam Negeri Ponorogo]. Tesis tidak dipublikasikan. Institut Islam Negeri Ponorogo. Rusydiana, A. & Devi, A. (2013). Analytic network process: Pengantar teori dan aplikasi. Smart Publishing. Saptono, I. (2019). Wakaf untuk kesejahteraan ummat dalam konteks revolusi industry 4.0. Dipresentasikan dalam Indonesia Waqf Summit 2019. Sapuan, N. M., Rajadurai, J., Zeni, N. A. M., & Hashim, S. L. M. (2018). Developing a holistic business model for an efficient waqf property in Malaysia. Global Business and Management Research, 10(3), 445. Sisyanto. (2017). Micro business capital waqf for Lamongan farmers Sulistiani, S. (2017). Perbaruan hukum wakaf di Indonesia. PT Refika Aditama Syahyuti., & Aldillah, R. (2020). Upaya menekan dampak pandemi Covid-19 pada sumber daya manusia pertanian. In Dampak Pandemi Covid-19: Perspektif Adaptasi dan Resiliensi Sosial Ekonomi Pertanian (pp. 549-570). Jakarta: IAARD PRESS. Syahyuti., & Elizabeth, R. (2020). Kebutuhan jaring pengaman sosial untuk petani pada masa pandemi Covid-19. In Dampak Pandemi Covid-19: Perspektif Adaptasi dan Resiliensi Sosial Ekonomi Pertanian (pp. 481-498). Jakarta: IAARD PRESS. Thanker, M. A. M. T., Amin, M. F., Thaker, H. M. T., Khaliq, A., & Pitchay, A. A. (2020). Cash waqf model for micro enterprise's human capital development. ISRA International Journal of Islamic Finance, 13(1), 66-83. DOI: 10.1108/IJIF-08-2018-0091 Utomo, Y. (2021). Micro business capital waqf for Lamongan farmers Youneszadeh, H., Ardeshir, A., & Sebt, M. (2017). Exploring critical success factors in urban housing projects using fuzzy analytic network process. Civil Engineering Journal, 3(11), 1048–1067. DOI: 10.28991/cej-030937 Yuli, S. B. C. (2015). Optimalisasi peran wakaf dalam pemberdayaan Usaha Mikro, Kecil dan Menengah (UMKM). Ekonomika-Bisnis, 6(1), 1–15. DOI: https://doi.org/10.22219/jibe.v6i1.2269 Yusof, M. A., Aziz, M. R. A., & Johari, F. (2013). The relationship between level of income and willingness of muslim community to contribute for Islamic waqf bank. In 5th Islamic Economic System Conference (IECONS 2013), Berjaya Times Square Hotel, Kuala Lumpur on 4th-5th September. Retrieved from http://www.nuradli.com/iecons2013/4B-1.pdf

ABSTRAK Penurunan profit bisnis kecil akibat implikasi ekonomi pasca pandemi COVID-19. Persoalan struktur permodalan menjadi kendala dalam mempertahankan dan meningkatkan usahanya secara terus menerus seiring kerubahan zaman. Koperasi Syariah sebagai salah satu lembaga keuangan Islam yang keislaman lebih dekat secara eksistensi maupun teritorial dengan masyarakat tingkat bawah sehingga menjadi alternatif pengembangan usaha masyarakat secara syariah sesuai persyaratan yang diberikan. Studi ini bertujuan untuk untuk menganalisis pengaruh literasi keuangan syariah dalam sikap, pengaruh sosial dan self-efficacy terhadap perilaku pemanfaatan produk koperasi syariah di Indonesia. Studi kuantitatif survey online dengan melibatkan 280 calon anggota koperasi syariah yang membutuhkan pembiayaan dan merupakan pemilik UMKM dijalankan dengan teknik analisis SEM PLS. Hasil studi menunjukkan pengaruh literasi keuangan terhadap sikap, pengaruh sosial dan self-efficacy lalu dilanjutkan arah jalur dukungan hipotesis terhadap niat untuk memilih Koperasi Syariah sebagai solusi kebutuhan finansial UMKM ditemukan. Strategi manajerial khususnya pemasaran dikembangkan dengan mempertimbangkan efek sikap positif, pengaruh sosial dan efikasi diri calon anggota sebagai pemilik bisnis atau produk keuangan syariah yang akan mereka tawarkan kepada pelanggan mereka akan berkontribusi pada pertumbuhan sektor UMKM khususnya UMKM Generasi Millenial dan UMKM Hijau di Indonesia melalui upaya promosi dan kerjasama. Kata Kunci: ASE Model, Ekonomi Islam, Koperasi Syariah, Pemberdayaan, UMKM. ABSTRACT The decline in small business profits due to the post-COVID-19 pandemic economy. The issue of capital structure is an obstacle in maintaining and increasing development continuously in line with the changing times. Sharia cooperatives as one of the Islamic financial institutions are closer in existence and territorially to the lower level of society so that they become an alternative for community business development in accordance with the requirements given. This study aims to analyze the effect of Islamic financial literacy on attitudes, social influence and self-efficacy on the application of Islamic cooperative products in Indonesia. Quantitative study of online surveys involving 280 prospective members of Islamic cooperatives who need financing and are MSME owners carried out with the PLS SEM analysis technique. The results of the study show the effect of financial literacy on attitudes, social influence and self-efficacy, then choosing the direction of hypothesis support for the intention to find Islamic Cooperatives as a solution to the financial needs of MSMEs. Managerial strategies especially marketing that are developed taking into account the effects of positive attitudes, social influence and self-efficacy of prospective members as owners or Islamic financial products that they will offer to their customers will increase the growth of the MSME sector, especially Millennial Generation MSMEs and Green MSMEs in Indonesia through promotional efforts and cooperation. Keywords: ASE Model, Islamic Economics, Sharia Cooperatives, Empowerment, MSMEs. REFERENCES Abourrig, A. (2021). Social influence in predicting Islamic banking acceptance: Evidence from Morocco. International Journal of Accounting, Finance, Auditing, 2(2), 42–56. https://doi.org/10.5281/zenodo.4641472 Ajzen, I. (1991a). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T Ajzen, I. (1991b). The theory of planned behavior. 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ABSTRAK Penelitian ini bertujuan menganalisis pendayagunaan dana ZISWAF serta implementasinya untuk meningkatkan kualitas pendidikan mahasiswa di Universitas Airlangga. Studi ini dalam analisisnya menggunakan pendekatan kualitatif-deskriptif dengan menggunakan metode study case. Dalam menggali informasi pendayagunaan dana ZISWAF, menggunakan indikator kualitas pendidikan Griya Khadijah, diantaranya standar kompetensi lulusan, standar isi pembelajaran, standar proses pembelajaran, standar penilaian pendidikan pembelajaran, standar dosen dan tenaga kependidikan, standar sarana dan prasarana pembelajaran, standar pengelolaan pembelajaran, standar penelitian, standar pengabdian kepada masyarakat. Pola pikirnya berawal dari potensi ZISWAF di Universitas Airlangga melalui PUSPAS dan nazhir UNAIR. Informan kunci dalam penelitian ini melibatkan Pimpinan PUSPAS (Pusat Pengelolaan Dana Sosial), pengurus PUSPAS, mahasiswi yang menerima bantuan pendidikan di Universitas Airlangga, dan pakar kualitas pendidikan atau bagian kurikulum pada objek penelitian. Meskipun hanya beberapa indikator yang sesuai, namun hasil dalam penelitan ini menunjukkan bahwa adanya pendayagunaan dana ZISWAF yang optimal bagi kesejahteraan pendidikan mahasiswa UNAIR khususnya di Griya Khadijah. Kata kunci: Ziswaf, Pendidikan, Permendikbud, Puspas. ABSTRACT This study aims to analyze the utilization of ZISWAF funds and their implementation to improve the quality of student's education at Airlangga University. This research used a qualitative-descriptive method by using a case study. In exploring information on the utilization of ZISWAF funds, using indicators of education quality Griya Khadijah, including graduate competency standards, learning materials standards, learning process standards, learning grading standards, lecturers and education staff standards, learning facilities and infrastructure standards, learning management standards, social dedication standards. The background of the ZISWAF potential at Airlangga University through PUSPAS and UNAIR nazhir. The primary informants in this study involved the leader of PUSPAS (Social Fund Management Center), PUSPAS administrators, students who received a scholarship at Airlangga University, and education quality experts or the curriculum section of the research object. Even though there were compatible indicators, and the others were not, the result of this study indicates that there is an optimal utilization and management of ZISWAF funds for the educational welfare of UNAIR students, especially in Griya Khadijah. Keywords: Ziswaf, Education, Permendikbud, Puspas. DAFTAR PUSTAKA Abduh, M. (2019). The role of islamic social finance in achieving SDG number 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture. Al-Shajarah, 2019(Special Issue Islamic Banking and Finance 2019), 185–206. Bahroni, I. (2012). Streamlining education institution through waqf enlargement: An experience of Gontor System. Jurnal At-Ta’dib, 7(2), 339–361. http://dx.doi.org/10.21111/at-tadib.v7i2.79 DPR RI. (1999). Undang-Undang Republik Indonesia Nomor 38 Tahun 1999 tentang pengelolaan zakat. Jakarta: DPR RI. DPR RI. (2004). Undang-Undang Republik Indonesia Nomor 41 Tahun 2004 tentang waqaf. Jakarta: DPR RI. DPR RI. (2011). Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang pengelolaan zakat. Jakarta: DPR RI. Hakim, M. A. R., & Ridlwan, A. A. (2020). Optimalisasi pendayagunaan dana ziswaf dalam bidang pendidikan di LAZ lembaga manajemen infaq. Jurnal Al-Amwal, 3(1), 17–24. Kemendikbud RI. (2020). Peraturan mendikbud nomor 3 tahun 2020 tentang standar nasional pernidikan tinggi. Jakarta: Kemendikbud RI. Khanifa, N. K. (2018). Penguatan peran ziswaf dalam menyongsong era SDGs: Kajian filantropi BMT Tamzis Wonosobo. Cakrawala: Jurnal Studi Islam, 13(2), 149–168. https://doi.org/10.31603/cakrawala.v13i2.2329 Nofi, F., Rahman, Z., & Anjarwati, R. (2015). Pengumpulan dan pendayagunaan zakat infak dan sedekah. Ziswaf: Jurnal Zakat dan Wakaf, 2(2), 279–285. http://dx.doi.org/10.21043/ziswaf.v2i2.1553 Sugita, A., Hidayat, A. R., Hardiyant, F., & Wulandari, S. I. (2020). Analisis Peranan Pengelolaan Dana Ziswaf Dalam Pemberdayaan Ekonomi Umat Pada Lazisnu Kabupaten Cirebon. 1(1), 9–18.

ABSTRAKDewasa ini kesadaran diri untuk menjaga kesehatan dan kecantikan kulit semakin meningkat. Hal tersebut menyebabkan kosmetik menjadi salah satu produk yang dibutuhkan oleh masyarakat luas dan telah menjadi tren. Experiential quality merupakan faktor penting untuk menciptakan experiential value yang baik. Apabila kedua hal tersebut dirasa baik oleh pelanggan, maka akan timbul niat membeli ulang dan merekomendasikan produk tersebut kepada orang lain. Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana pengaruh experiential quality pada behavioral intention dengan experiential value sebagai variabel intervening pada kosmetik halal Golden Viera. Penelitian menggunakan metode kuantitatif dan data yang digunakan dalam penelitian diperoleh dengan cara membagikan kuesioner dengan skala Likert. Teknik purposive sampling digunakan untuk proses pengambilan sampel dengan jumlah sampel sebanyak 50 orang. Kriteria sampel untuk penelitian ini adalah Muslimah yang pernah membeli produk Golden Viera dan pernah menggunakan produk Golden Viera minimal 30 hari berturut-turut. Teknik analisis data menggunakan path analysis. Hasil penelitian ini menunjukkan bahwa experiential quality berpengaruh positif dan signifikan terhadap experiential value dan behavioral intention dan experiential value berpengaruh positif dan signifikan terhadap behavioral intention.Kata Kunci: Experiential Quality, Experiential Value, Behavioral Intention, Kosmetik Halal. ABSTRACTNowadays self-awareness to maintain skin health and beauty is increasing. This causes cosmetics to become one of the products needed by the wider community and has become a trend. Experiential quality is an important factor to create good experiential value. If both of these things are considered good by the customer, then there will be an intention to repurchase and recommend the product to others. The purpose of this study was to find out how the effect of experiential quality on behavioral intention with experiential value as an intervening variable in Golden Viera halal cosmetics. The study used quantitative methods and the data used in the study were obtained by distributing questionnaires with a Likert scale. Purposive sampling technique was used for the sampling process with a total sample of 50 people. The sample criteria for this study were Muslim women who had purchased Golden Viera products and had used Golden Viera products for at least 30 consecutive days. The data analysis technique used path analysis. The results of this study indicate that experiential quality has a positive and significant effect on experiential value and behavioral intention and experiential value has a positive and significant effect on behavioral intention.Keywords: Experiential Quality, Experiential Value, Behavioral Intention, Halal Cosmetics. DAFTAR PUSTAKAAhyar, H., Maret, U. S., Andriani, H., Sukmana, D. J., Mada, U. G., Hardani, S.Pd., M. S., Nur Hikmatul Auliya, G. C. B., Helmina Andriani, M. S., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku metode penelitian kualitatif & kuantitatif. Yogyakarta: CV. Pustaka Ilmu Group.Rai, A. K., & Medha, S. (2013). The antecedents of customer loyalty: An empirical investigation in life insurance context. Journal of Competitiveness, 5(2), 139-163.BPOM. (2015). Peraturan badan pengawas obat dan makanan nomor 19 Tahun 2015 tentang persyaratan teknis kosmetika. Jakarta: BPOM.Choi, E.J., and Kim, S.-H. (2013). The study of the impact of perceived quality and value of social enterprises on customer satisfaction and re-purchase intention. International Journal of Smart Home, 7(1), 239-252.Golden Viera. (2020). Retrieved from https://www.instagram.com/goldenviera/?hl=idKementerian Agama RI. (2021). Al-Qur'an. Retrieved from https://quran.kemenag.go.id/Komite Nasional Keuangan Syariah. (2018). Masterplan Ekonomi Syariah Indonesia 2019-2024. Jakarta: Kementerian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional.Kotler, P., & Keller, K. L. (2016). Marketing management. USA: Pearson Education.Kuo, Y.F., Wu, C.M., & Deng, W.J. (2009). The relationships among service quality, perceived value, customer satisfaction, and post-purchase intention in mobile value-added services. Computers in Human Behavior, 25(4), 887-896. doi:10.1016/j.chb.2009.03.003.Lemke, F., Clark, M., & Wilson, H. (2011). Customer experience quality: An exploration in business and consumer contexts using repertory grid technique. Journal of the Academy of Marketing Science, 39(6), 846-869.Lupiyoadi, R., & Ikhsan, R.B. (2015). Praktikum metode riset bisnis. Jakarta: Salemba Empat.Mathwick, C., Malhotra, N., & Rigdon, E. (2001). Experiential value: Conceptualization, measurement and application in the catalog and internet shopping environment. Journal of Retailing, 1(77), 39-56.Othman, Z., Zahari, M. S. M., & Radzi, S. M. (2013). Customer behavioral intention: Influence of service delivery failures and service recovery in Malay restaurants. Procedia-Social and Behavioral Sciences, 105, 115-121.Petrick, J. F. (2004). The roles of quality, value, and satisfaction in predicting cruise passengers' behavioral intentions. Journal of Travel Research, 42(4), 397-407.Sarwono, J. (2011). Get to know the path of analysis: History, understanding, and application. Jurnal Ilmiah Manajemen Bisnis, 11(2), 285–296.Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Literasi Medika, 66(February), 37–39.Wu, H. (2018). A Study of Experiential Quality, Experiential Value, Experiential Satisfaction, Theme Park Image, and Revisit Intention. Journal of Hospitality & Tourism Research, 42(1). https://doi.org/10.1177/1096348014563396Wu, H. C., Cheng, C. C., & Ai, C. H. (2018). A study of experiential quality, experiential value, trust, corporate reputation, experiential satisfaction and behavioral intentions for cruise tourists: The case of Hong Kong. Tourism Management, 66, 200–220. https://doi.org/10.1016/j.tourman.2017.12.011Wu, H. C., & Li, T. (2017). A study of experiential quality, perceived value, heritage image, experiential satisfaction, and behavioral intentions for heritage tourists. Journal of Hospitality & Tourism Research, 41(8), 904-944.Yuan, Y. H. E., & Wu, C. K. (2008). Relationships among experiential marketing, experiential value, and customer satisfaction. Journal of Hospitality & Tourism Research, 32(3), 387-410.

ABSTRAKPengungkapan tanggung jawab sosial yang dipakai saat ini atau yang disebut dengan Corporate Social Responsibility masih bersifat konvensional serta pengukuran yang dipakai masih mengacu kepada Global Reporting Initiative Index, yang dimana indikatornya masih dibatasi dengan aspek material saja. Dengan adanya keterbatasan tersebut, sudah mulai banyak diperbincangkan mengenai pengungkapan tanggung jawab sosial yang sesuai dengan prinsip syariah yaitu Islamic Social Reporting. Dalam penelitian ini bertujuan untuk menganalisis pengaruh antara Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, dan Likuiditas terhadap pengungkapan ISR pada Bank Umum Syariah di Indonesia tahun 2015-2019. Teknik analisis dalam penelitian ini menggunakan regresi data panel dengan menggunakan program software Eviews 10. Hasil penelitian menunjukkan bahwa berdasarkan hasil uji F menunjukkan secara simultan semua variabel berpengaruh secara signifikan terhadap pengungkapan ISR. Sedangkan berdasarkan hasil uji T menunjukkan bahwa variabel Umur Perusahaan dan Ukuran Dewan Pengawas Syariah berpengaruh terhadap pengungkapan ISR, sedangkan pada variabel Profitabilitas dan Likuiditas tidak berpengaruh terhadap pengungkapan ISR.Kata Kunci: Pengungkapan Islamic Social Reporting, Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, Likuiditas. ABSTRACTDisclosure of social responsibility used today or what is called Corporate Social Responsibility is still conventional and the measurement used still refers to the Global Reporting Initiative Index, where the indicators are still limited to material aspects. With these limitations, there has been a lot of discussion about the disclosure of social responsibility in accordance with sharia principles, namely Islamic Social Reporting. This study aims to analyze the effect of Company Age, Sharia Supervisory Board Size, Profitability, and Liquidity on ISR disclosure at Islamic Commercial Banks in Indonesia in 2015-2019. The analysis technique in this study uses panel data regression using the Eviews 10 software program. Meanwhile, based on the results of the T test, it shows that the variables of Company Age and Size of the Sharia Supervisory Board affect the disclosure of ISR, while the variables of Profitability and Liquidity have no effect on the disclosure of ISR.Keywords: Islamic Social Reporting Disclosure, Company Age, Sharia Supervisory Board Size, Profitability, Liquidity.DAFTAR PUSTAKAAffandi, H., & Nursita, M. (2019). Profitabilitas, likuiditas, leverage, dan ukuran perusahaan: Sebuah analisis islamic social reporting (ISR) pada perusahaan yang terdaftar di JII. Majalah Ilmiah BIJAK, 16(1), 1-11. https://doi.org/10.31334/bijak.v16i1.318Aini, N., Susilowati, Y., Indarti, K., & Age, R.F. (2017). Pengaruh umur perusahaan, ukuran perusahaan, leverage, likuiditas, profitabilitas, dan kinerja lingkungan hidup terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) Tahun 2012-2015. Dinamika Akuntansi, Keuangan dan Perbankan, 6(1), 67-82. Retrieved from https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/5945Ajija, R.S., Sari, W.D., Setianto, H.R., & Primanti, R. M. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.Alma, B., & Priansa, D. J. (2014). Manajemen bisnis syariah: Menanamkan nilai dan praktik syariah dalam bisnis kontemporer. Bandung: Alfabeta.Basuki, A.T., & Yuliadi, I. (2015). Elektronik data prosessing (SPSS 15 dan Eviews 7). Yogyakarta: Danisa Media.Chariri, A., & Ghozali, I. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.DPR RI. (2007). Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas. Jakarta: DPR RI.Eksandy, A., & Hakim, M. Z. (2018). Faktor-faktor yang berpengaruh terhadap pengungkapan islamic social reporting pada perbankan syariah Indonesia periode 2011-2015. Jurnal Akuntansi Maranatha, 10(2): 187-198. https://doi.org/10.28932/jam.v10i2.1084Fauziah, K., & Yudho, P. (2013). Analisis pengungkapan tanggung jawab sosial perbankan syariah di Indonesia Berdasarkan Islamic Social Reporting Indeks. Jurnal Dinamika Akuntansi, 5(1), 12-20. https://doi.org/10.15294/jda.v5i1.2559Fitria, S., & Hartanti, D. (2010). Islam dan tanggung jawab sosial: Studi perbandingan pengungkapan berdasarkan global reporting initiative indeks dan Islamic social reporting indeks. Jurnal Simposium Nasional Akuntansi XIII Purwokerto.Ghozali, I. & Rahmatmono, D. (2013). Analisis multivariat dan ekonometrika: Teori, konsep, dan aplikasi dengan Eviews 8. Semarang: BPFE Universitas Diponegoro.Haniffa, R. (2002). Social reporting disclosure an Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146.Harahap, S.S. (2015). Analisis laporan keuangan. Yogyakarta: UPP STIM YKPN.Herawati, H., Rawi, R., & Destiana, R. (2019). Pengaruh ROA dan ukuran dewan pengawas syariah terhadap Islamic social reporting pada bank umum syariah. Jurnal Akuntansi, 14(1), 1-12. Retrieved from http://jurnal.unsil.ac.id/index.php/jak/article/view/958Hussain, A., Khan, M., Rehman, A., Zada, S.S., Malik, S., Khattak, A., & Khan, H. (2020). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1-15. https://doi.org/10.1108/IJLMA-02-2020-0060Janggu, T. (2004). Corporate social disclosure of construction companies in Malaysia. Unpublished Thesis. Universiti Teknologi MARA.Jati, K.W., Agustina, L., Muliasari, I., & Armeliza, D. (2020). Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia. Banks and Bank Systems, 15(2), 47-55. http://dx.doi.org/10.21511/bbs.15(2).2020.05Khoiruddin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Jurnal Akuntansi Universitas Negeri Semarang, 2(2), 227-232. https://doi.org/10.15294/aaj.v2i2.2919Lestari, P. (2013). Determinants of Islamic social reporting in syariah banks: Case of Indonesia. International Journal of Business and Management Invention, 2(10), 28-34.Lestari, S. (2016). Pengaruh tingkat profitabilias, likuiditas, leverage, ukuran perusahaan, dan umur perusahaan terhadap pengungkapan Islamic social reporting pada perbankan syariah Indonesia tahun 2010-2014. Jurnal Akuntansi Unesa, 4(2).Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization, 103, S21-S38. https://doi.org/10.1016/j.jebo.2014.03.001Nalukenge, I., Nkundabanyanga, S.K., & Tauringana, V. (2012). Literacy, external user-pressure and quality of accounting information of Ugandan SMEs. Accounting in Africa, 12(A), 51-73. http://dx.doi.org/10.1108/S1479-3563(2012)000012A007Othman, R., Thani, A.Md., & Ghani, E.K. (2009). Determinants of Islamic social reporting among top shariah-approved companies in bursa Malaysia. Research Journal of International Studies, 12, 4-20.Othman, R., & Thani, A. (2010). Islamic social reporting of listed companies in Malaysia. International Business & Economics Research Journal, 9(4), 135-144. http://dx.doi.org/10.19030/iber.v9i4.561Prasetyoningrum, A.K. (2018). Pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya, dan umur perusahaan terhadap Islamic social reporting pada perbankan syariah di Indonesia. MALIA: Journal of Islamic Banking and Finance, 2(2), 147-162. http://dx.doi.org/10.21043/malia.v2i2.4780Priyatno, D. (2012). Cara kilat belajar analisis data dengan SPSS 20. Yogyakarta: ANDI.Purwani, T., Nurlaela, & Wijayanti, S.A. (2018). The influence of company size, profitability, liquidity, leverage and tax avoidance disclosure against the Islamic social reporting on companies listed on the Indonesian stock index of sharia. Proceeding ICTESS (International Conference on Technology, Education, and Social Sciences), 39-47.Putri, R.K., & Kurnia, P. (2017). Pengaruh ukuran perusahaan, profitabilitas, leverage, likuiditas, dan basis kepemilikan terhadap corporate social responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi, 4(1), 558-571.Ramadhani, F. (2016). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan pengawas syariah terhadap pengungkapan Islamic social reporting (Studi empiris pada bank umum syariah di Indonesia tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi, 3(1), 2487-2500.Sofyani, H., Ulum, I., Syam, D., & Wahjuni, S. (2012). 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Yogyakarta: UPP STIM YKPN.

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas terhadap profitabilitas perusahaan asuransi syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel dan mengambil 24 sampel perusahaan asuransi jiwa maupun umum syariah di Indonesia, sumber data diambil dari laporan keuangan masing-masing perusahaan asuransi syariah dan laporan statistik keuangan OJK. secara parsial kinerja manajemen dan kinerja underwriting berpengaruh positif signifikan terhadap profitabilitas, efisiensi dan likuiditas berpengaruh negatif signifikan terhadap profitabilitas. secara simultan variabel kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas yang diukur melalui rasio perubahan surplus, rasio underwriting, rasio biaya manajemen dan rasio likuiditas berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROE pada perusahaan asuransi syariah di Indonesia periode 2015-2019. Perusahaan asuransi syariah diharapkan dapat mengoptimalkan struktur modal perusahaannya, lalu menjaga kondisi keuangan perusahaan dengan baik terutama dari sisi kewajiban dan biaya operasional perusahaan asuransi syariah. Perusahaan juga diharapkan mampu mengelola dana pesertanya dengan baik agar tidak mengalami defisit underwriting. Kata kunci: Kinerja Manajemen, Efisiensi, Kinerja Underwriting, Likuiditas, Profitabilitas. ABSTRACT This study aims to determine the effect of management performance, efficiency, underwriting performance and liquidity on the profitability of Islamic insurance companies in Indonesia for the 2015-2019 period partially and simultaneously. This study uses a quantitative method with panel data regression analysis techniques and takes 24 samples of sharia life and general insurance companies in Indonesia, the data sources are taken from the financial statements of each sharia insurance company and OJK financial statistics reports. partially management performance and underwriting performance have a significant positive effect on profitability, efficiency and liquidity have a significant negative effect on profitability. Simultaneously, the variables of management performance, efficiency, underwriting performance and liquidity as measured by the ratio of changes in surplus, underwriting ratio, management expense ratio and liquidity ratio have a significant effect on profitability as measured by ROE in Islamic insurance companies in Indonesia for the 2015-2019 period. Islamic insurance companies are expected to optimize the company's capital structure, then maintain the company's financial condition well, especially in terms of obligations and operational costs of sharia insurance companies. The company is also expected to be able to manage the funds of its participants well so as not to experience an underwriting deficit. Keywords: Management Performance, Efficiency, Underwriting Performance, Liquidity, Profitability. DAFTAR PUSTAKA Akotey G., J. O., & Manso, S. L. (2013). The financial performance of life insurance companies in Ghana. Journal of Risk Finance, 14(3), 286-302. https://doi.org/10.1108/JRF-11-2012-0081 Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Universitas Airlangga. Azhari, R. A. (2021). Studi analisis meta pada determinan profitabilitas perusahaan asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Bakri, W. (2015). Prinsip-prinsip dasar asuransi syariah. 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Int. J. Financial Stud, 3(4), 510-529. https://doi.org/10.3390/ijfs3040510 Kumar, K. A. (2015). International Financial Reporting Standards (IFRS) Adoption on Financial Decisions. J Account Mark, 4(3), 1-6. https://doi.org/10.4172/2168-9601.1000141 Kuncoro, M. (2011). Metode kuantitatif. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN. Makhrus, A. (2017). Manajemen asuransi syariah. Yogyakarta: Litera. Mardhiyyah, A. Z. (2019). Analisis pengaruh pertumbuhan premi, hasil investasi, risiko likuiditas, tingkat kesehatan (solvabilitas) dengan nilai risk based capital dan tingkat efesiensi terhadap kinerja keuangan pada perusahaan asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Jakarta: Universitas Islam Negeri Syarif Hidayatullah Jakarta. Ngunguni, N. J., Misango, S. M., & Onsiro, M. (2020). Examining the effects of financial factors on profitability of general insurance companies in Kenya. International Journal of Finance of Accounting, 5(1), 1-18. http://dx.doi.org/10.47604/ijfa.1066 Ningrum, S. D. (2014). Analisis faktor-faktor yang mempengaruhi return on equity pada perusahaan asuransi umum. Skripsi tidak dipublikasikan. Semarang: Universitas Diponegoro. OJK. (2015). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2016). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2017). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2018). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2019). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2019). Laporan perkembangan keuangan syariah di Indonesia. Jakarta: Otoritas Jasa Keuangan. Puspitasari, N. (2012). Model proporsi tabarru dan ujrah pada bisnis asuransi umum syariah di indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 9(1), 43-55. http://dx.doi.org/10.21002/jaki.2012.03 Ramadhan, Y. (2019). Pengaruh ujrah diterima, beban klaim dan total investasi terhadap laba asuransi jiwa syariah di Indonesia periode 2008-2017. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Safitri, K. E., & Suprayogi, N. (2017). Analisis kesehatan keuangan dana tabarru yang mempengaruhi profitabilitas pada asuransi syariah di Indonesia. Jurnal Ekonomi Syariah Teori dan Terapan, 4(1), 73-88. https://doi.org/10.20473/vol4iss20171pp73-88 Salsabila, F. H. (2020). Pengaruh rasio-rasio early warning system terhadap profitabilitas perusahaan asuransi jiwa syariah periode 2014-2018. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Satria, S. (1994). Pengukuran kinerja keuangan perusahaan asuransi kerugian di Indonesia dengan analisis rasio keuangan early warning system. Jakarta : Lembaga penerbit FE-UI. Silalahi, D., Sitepu, R., & Tarigan, G. (2014). Analisis ketahanan pangan dengan model regresi data panel. Saintia Matematika, 2(3), 237-251. Utami, I. G. A. M. P., & Werastuti, D. N. S. (2020). Pengaruh mekanisme corporate governance, early warning system, risk based capital dan hasil investasi terhadap kinerja keuangan. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 11(2). 54-64. https://doi.org/10.23887/jimat.v11i2.25922 Wibisono. (2005). Metode statistika. Yogyakarta: Gajah Mada University Press. Widarjono, A. (2013). Ekonometrika: Pengantar dan aplikasinya. Jakarta: Eknosia. Widyarochma, F. (2018). Pengaruh likuiditas pertumbuhan premi dan hasil investasi terhadap profitabilitas perusahaan asuransi syariah di Indonesia Periode 2012-2016. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Yuliana, Y. (2008). Kinerja keuangan PT. Panin Insurance Tbk. dengan metode MDA. Ilmiah Manajemen Bisnis, 8(1), 75-88. Yuniarti, T. (2020). Pengaruh underwriting dan dana tabarru terhadap laba perusahaan asuransi syariah di Indonesia. 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ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh rasio Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) terhadap Financial Distress pada Bank Umum Syariah di Indonesia. Metodologi penelitian yang digunakan yaitu analisis regresi logistik. Sampel yang digunakan sebanyak 9 Bank Umum Syariah pada periode 2018 kuartal pertama hingga 2020 kuartal keempat. Hasil Penelitian ini menunjukkan bahwa ROA dan ROE tidak berpengaruh dengan arah negatif terhadap financial distress, sedangkan NPM berpengaruh dengan arah negatif terhadap financial distress. Penelitian ini diharapkan bisa memberikan informasi terkait financial distress yang sedang dialami oleh Bank Umum Syariah dan digunakan sebagai landasan atau dasar untuk mengambil keputusan agar dapat tanggap dalam menangani financial distress serta mencegah terjadinya kebangkrutan sehingga permasalahan tersebut terselesaikan. Kata Kunci: Profitabilitas, Financial Distress, Bank Umum Syariah. ABSTRACT This study aims to analyze the effect of the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Financial Distress at Islamic Commercial Banks in Indonesia. The research methodology used is logistic regression analysis. The sample used is 9 Islamic Commercial Banks in the 2018 first quarter to 2020 fourth quarter. The results of this study indicate that ROA and ROE have no negative effect on Financial Distress, while NPM has a negative effect on Financial Distress. This research is expected to provide information related to the financial distress that is being experienced by Islamic Commercial Banks and is used as a basis or basis for making decisions so that they can be responsive in dealing with financial distress and prevent bankruptcy so that the problem is resolved. Keywords: Profitability, Financial Distress, Islamic Commercial Banks. DAFTAR PUSTAKA Ali, M. (2013). Buku saku perbankan syariah. Jakarta: Kementerian Agama RI. Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069-1088. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Basuki. (2021). Pengantar metode penelitian kuantitatif. Bandung: Media Sains Indonesia. Dwijayanti, S. (2010). Penyebab, dampak, dan pbediksi dari financial distress serta solusi untuk mengatasi financial distress. Jurnal Akuntansi Kontemporer, 2(2), 191–205. https://doi.org/10.33508/JAKO.V2I2.1022 Effendi, I., & Hariani, P. (2020). Dampak covid-19 terhadap bank syariah. Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan, 20(79), 221–230. http://dx.doi.org/10.30596%2Fekonomikawan.v20i2.5553 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV Alfabeta. Hapsari, E. I. (2012). Kekuatan rasio keuangan dalam memprediksi kondisi financial distress perusahaan manufaktur di BEI. Jurnal Dinamika Manajemen, 3(2), 101–109. https://doi.org/10.15294/JDM.V3I2.2438 Hariyani, I. (2010). Restrukturisasi & penghapusan kredit macet. Jakarta: PT Elex Media Komputindo. Hery. (2015). Analisis kinerja manajamen. Jakarta: PT Grasindo. Ilhami, & Thamrin, H. (2021). Analisis dampak covid 19 terhadap kinerja keuangan perbankan syariah di Indonesia. Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068 Kusdiana, Y. (2014). Analisis model camel dan altman’s z-score dalam memprediksi kebangkrutan bank umum di Indonesia (Studi pada bank umum yang tercatat di bursa efek Indonesia tahun 2007-2011). Jurnal Tepak Manajemen Bisnis, 6(1), 85–94. Makroprudensial, S. (2013). Penggunaan indeks stabilitas sistem keuangan (ISSK). Working Papers, Bank Indonesia. Retrieved from http://publication-bi.org/repec/idn/wpaper/WP152013.pdf Martono. (2010). Bank dan lembaga keuangan lain. Yogyakarta: Ekonisia FE UII. Rodoni, A., & Ali, H. (2014). Manajemen keuangan modern. Bogor: Mitra Wacana Media. Siregar, S. (2018). Metode penelitian kuantitatif. Jakarta: Prenada media Group. Sugiyono. (2008). Metode penelitian administrasi. Bandung: CV Alfabeta. Ulum, F. (2011). Perbankan syariah di Indonesia. Jakarta: Putri Media Nusantara. Wahyudi, R. (2020). Analisis pengaruh CAR, NPF, FDR, BOPO dan inflasi terhadap profitabilitas perbankan syariah di Indonesia: Studi masa pandemi covid-19. At-Taqaddum, 12(1), 13. https://doi.org/10.21580/at.v12i1.6093

Mutakhir ini, banyak isu-isu berkaitan Islam mendominasi kehidupan masyarakat Malaysia. Masyarakat Muslim khasnya, sering berhadapan dengan pelbagai polemik dan persoalan-persoalan terutamanya perkara-perkara yang bersangkut-paut dengan isu ekonomi, politik dan sosial. Antara isu hangat ialah isu sensitiviti agama yang berkaitan penyalahgunaan ayat al-Quran sebagai medium untuk melariskan jualan perkhidmatan dan produk. Oleh itu, artikel ini bertujuan untuk mengkaji penggunaan ayat-ayat al-Quran yang telah salah digunakan bagi kepentingan peribadi dalam kalangan pengamal pengubatan Islam di Malaysia. Melalui metode temu bual dan observasi, kajian ini dijalankan di zon utara dan zon timur Malaysia untuk mewakili sampel rawak kajian bagi Pusat Pengubatan Islam. Sebanyak 36 orang pengamal dan 45 orang pesakit dari Perlis, Kedah, Pulau Pinang, Perak, Kelantan, Terengganu dan Pahang telah ditemu bual dan dijalankan observasi untuk mendapatkan data. Hasil kajian mendapati bahawa penyalahgunaan ayat-ayat al-Quran dalam kalangan pengamal pengubatan Islam di Malaysia berlaku dalam empat aspek. Pertama, ayat al-Quran yang digabungkan dengan jampi serapah yang tidak difahami sehingga bercampur aduk dan mengelirukan. Kedua, ayat al-Quran yang dibacakan secara terbalik (iaitu bacaan bermula dari belakang ke pangkal ayat) yang juga dijadikan sebagai bacaan ruqyah atau jampi kepada pesakit. Ketiga, al-Quran atau ayatnya dijadikan sebagai azimat yang digunakan sebagai tangkal untuk menolak bala; dan keempat naskhah al-Quran atau sebahagian helaiannya dijadikan sebagai bahan untuk berdamping dengan makhluk halus. Tegasnya, dapatan membuktikan wujudnya sebahagian para pengamal menyalahgunakan ayat al-Quran dalam amalan pengubatan mereka. Justeru dengan menjelaskan fungsi al-Quran secara tepat kepada masyarakat dan pemantauan terhadap pusat perubatan Islam oleh pihak berkuasa, diharapkan penyalahgunaan ayat Quran tidak akan berlaku lagi. Keywords: Al-Quran, Malaysia, penyalahgunaan, penyelewengan, pusat pengubatan Islam ABSTRACT Recently, many issues related to Islam have dominated the Malaysian’s societies. Muslim societies, are often faced various polemics and concerns, especially those relating to economic, political, and social issues. One of provocative issues is the concern of religious sensitivity related to the misuse of Quranic verses as a medium in the pursuit of service and product sales. This article aims to study the Quranic verses which have been misused for personal purpose among medical Islamic practitioners in Malaysia. Through the methods of interview and observation, the study was conducted in the northern and eastern zones of Malaysia to represent a random sampling from the Islamic Medical Center. A total of 36 practitioners and 45 patients from Perlis, Kedah, Penang, Perak, Kelantan, Terengganu and Pahang were interviewed and observed for data collecting purposes. This present study found that the misuse of Quranic verses among medical Islamic practitioners in Malaysia occurred in four aspects. First, Quranic verses are combined with an unintelligible spell which create confusion. Second, the Quranic verses are read in reverse in which the reading begins from the end to the beginning of the verse which is also used as a ruqyah or spell to treat the patient. Third, Quranic verses are used as a charm to resist calamity; and forth, Quranic recitation or parts of its page is used as a material to accompany the supernatural. In fact, the findings prove that some practitioners have misused Quranic verses in their practice of Islamic medicine. Thus by explaining the function of the Quran accurately to the community and monitoring the Islamic medical center by the authorities, it is hoped that the misuse of Quranic verses will not be repeated. Keywords: Al-Quran, deviation, Islamic medical center, Malaysia, misuse Cite as: Abd Razzak, M. M., Ahmad, K., & Ab Rahim, N. M. Z. (2019). Penyalahgunaan ayat al-Quran dan penyelewengan dalam pusat pengubatan Islam di Malaysia [The misuse of Quranic verses and deviant of Islamic medical centre in Malaysia]. Journal of Nusantara Studies, 4(2), 429-448. http://dx.doi.org/10.24200/jonus.vol4iss2pp429-448

ABSTRAKPenelitian ini bermaksud untuk mengetahui pengaruh variabel perceived ease of use terhadap behavioral intention dengan trust sebagai variabel intervening pada penggunaan aplikasi m-banking bank umum syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode path analysis dan melibatkan 50 responden yang merupakan nasabah salah satu bank umum syariah sekaligus pengguna aplikasi m-banking bank yang bersangkutan dengan metode purposive sampling secara online, serta menggunakan metode analisis jalur dengan program AMOS untuk mengolah data. Hasil penelitian menunjukkan bahwa perceived ease of use dan trust berpengaruh signifikan terhadap behavioral intention, demikian juga perceived ease of use terhadap trust. Penelitian ini juga berimplikasi pada ilmu pemasaran Islam, yaitu mengenai niat perilaku konsumen yang akan berefek pada penggunaan aplikasi m-banking bank umum syariah saat ini dan di masa mendatang, seperti perekomendasian aplikasi tersebut ke orang lain. Maka dari itu, bank umum syariah diharapkan dapat meningkatkan kualitas fitur yang terdapat di aplikasi m-banking, mempromosikan secara gencar kemudahan dan manfaat yang akan didapat dari penggunaan aplikasi m-banking agar nasabah tertarik untuk menggunakannya, serta menyederhanakan baik tampilan dan cara penggunaan, sehingga aplikasi tersebut bisa digunakan dengan mudah oleh berbagai kalangan.Kata Kunci: Perceived ease of use, trust, behavioral intention, aplikasi m-banking. ABSTRACTThe intention of this study is to discover perceived ease of use’s impact on behavioral intention with trust as the intervening variable in the usage of Islamic commercial banks’ m-banking applications. This research uses a quantitative approach with path analysis method and involves 50 participants who are customers of one of Islamic commercial banks as well as users of m-banking application of the bank concerned with online purposive sampling method. It also uses path analysis method by using AMOS program to analyze the data. The result of this study indicates both perceived ease of use and trust significantly affect behavioral intention, and so is perceived ease of use to trust. This study also implies to Islamic marketing, which refers to consumers’ behavior that will affect the current and future usage of Islamic comercial banks’ m-banking applications, such as recommending it to other people. Therefore, Islamic commercial banks are expected to improve their applications’ features, promote its convenience and benefits vigorously to attract customers to use it, and simplify both its appearance and usage method, so it can be used by anyone easily.Keyword: Perceived ease of use, trust, behavioral intention, m-banking application. DAFTAR PUSTAKAAlrawashdeh, T. A., Elbes, M. W., Almonani, A., & ElQirem, F. T. A. (2019). User acceptance model of open source software: An integrated model of OSS characteristics and UTAUT. 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ABSTRAK Dalam penelitian ini, diduga dua kebijakan spin-off dan konsolidasi yang dicanangkan oleh Otoritas Jasa Keuangan (Mikroprudensial) memiliki peran besar dalam mempengaruhi perkembangan industri perbankan syariah di Indonesia. Kehadiran kedua kebijakan, menghasilkan opsi bagi perbankan syariah dalam menentukan strategi corporate action untuk mengembangkan skala bisnisnya. Oleh karena itu, perlu adanya analisis dampak penerapan kebijakan oleh UUS maupun BUS terdahulu agar menjadi acuan dalam menentuan strategi yang tepat. Selain itu, penelitian ini bermaksud untuk melakukan evaluasi atas penerapan kebijakan oleh pemangku kepentingan. Dalam penelitian ini, kedua kebijakan dijadikan variabel dummy kemudian dilihat pengaruh atau dampaknya secara parsial dengan metode difference-in-differences terhadap variabel DPK dan PYD (Pangsa Pasar), ROA (Rasio Profitaliblitas), NPF (Pembiayaan Bermasalah), BOPO (Fungsi Efisiensi), dan FDR (Fungsi Intermediasi) yang dikelompokan berdasarkan kasus masing-masing bank sesuai karakteristik dan periode yang berbeda. Secara umum regresi kedua kebijakan menunjukan hasil dan dampak yang berbeda-beda berdasarkan kelompok observasinya. Spin-off dan konsolidasi secara umum dapat menaikan pangsa pasar bank perlakuan meskipun masih terdapat kasus penurunan pangsa pasar pasca spin-off. Penerapan spin-off berpengaruh negatif terhadap NPF BJB Syariah namun berdampak positif pada NPF BNI Syariah, sedangkan BSI yang menerapkan konsolidasi tidak mempengaruhi NPF nya. Spin-off dan konsolidasi tidak mempengaruhi profitabilitas bank perlakuan namun spin-off bagi BTPN Syariah berdampak positif pada rasio profitabilitasnya. Konsolidasi, sebagai bentuk pelengkap dari kebijakan spin-off, belum mampu menunjukan dampak terhadap efisiensi bank perlakuan. Hal ini, bisa terjadi karena kasus konsolidasi melalui merger baru dilakukan tahun lalu dimana perubahan jangka panjangnya belum bisa terlihat. Berbeda dengan spin-off yang dilakukan BTPN Syariah dan BNI Syariah menunjukan dampak positif terhadap efisiensinya. Dari sisi fungsi intermediasi perbankan, konsolidasi yang diterapkan BSI berdampak positif yang menunjukan kemampuan likuiditasnya semakin baik. Sedangkan spin-off secara umum belum mampu menunjukan dampaknya terhadap fungsi intermediasi bank perlakuan, namun bagi bank BTPN Syariah spin-off yang diterapkannya berdampak positif dan menunjukan kemampuan likuiditasnya semakin baik. Kata Kunci: Spin-off, Konsolidasi, Pangsa Pasar, dan Kinerja Bank Syariah. ABSTRACT According to this study, the Financial Services Authority's (Microprudential) two spin-off and consolidation policies may have had a significant impact on the growth of Indonesia's Islamic banking sector. The existence of these two policies gives Islamic banking options when choosing corporate action plans to expand the scope of its operations. As a result, it's important to assess the effects of the policies that the previous UUS and BUS implemented so that it may be used as a guide when choosing the best action to take. Furthermore, the purpose of this research is to assess how stakeholders execute policies. The two policies are employed as dummy variables in this study, and the effect or influence is seen partially using the difference-in-differences approach on the variables of DPK and PYD (Market Share), ROA (Profitability Ratio), NPF (Problematic Financing), BOPO (Efficiency Function), and FDR (Intermediation Function), which are grouped based on the case of each bank according to distinct features and dates. In general, the results and implications of the two policies differ depending on the group of data. Spin-offs and consolidation in general can improve treatment banks' market share, while there have been cases of diminishing market share after the spin-off. The implementation of the spin-off has a negative impact on BJB Syariah's NPF but a positive one on BNI Syariah's NPF, whereas the BSI that executes consolidation has no effect on its NPF. The spin-off and consolidation had no effect on the treatment bank's profitability, however the spin-off for BTPN Syariah had a beneficial influence on its profitability ratio. Consolidation, as a complementary version of the spin-off policy, has had little effect on the efficiency of treatment banks. This is possible since a case of consolidation through a new merger was carried out last year, with no long-term impacts visible. It exhibits a favorable impact on efficiency in contrast to the spin-offs carried out by BTPN Syariah and BNI Syariah The consolidation that BSI undertook had a favorable effect on the banking intermediation function, showing that its liquidity capacity is expanding. While the spin-off has not been able to prove its impact on the treatment bank's intermediation function in general, it has had a favorable impact on BTPN Syariah bank and indicates that its liquidity capacity is expanding. Keywords: Spin-off, consolidation, market share, and Sharia bank performance. DAFTAR PUSTAKA Al Arif, M. N. R., Nachrowi, N. D., Nasution, M. E., & Mahmud, T. M. Z. (2018). Evaluation of the spinoffs criteria: A lesson from the Indonesian Islamic banking industry. Iqtishadia, 11(1), 85-104. https://doi.org/10.21043/iqtishadia.v11i1.3211 Arif, M. N. R. A. (2018). Does the spin-off policy can accelerate the deposit funds in the Indonesian Islamic banking industry? Journal of Business & Retail Management Research, 13(01), 1-7. https://doi.org/10.24052/JBRMR/V13IS01/ART-17 Arwani, M., & Zain, D. (2011). Peran karakteristik individu sebagai moderator dan pemasaran relasional sebagai mediator pengaruh kepuasan terhadap loyalitas (Studi pada nasabah bank syariah di Jawa Timur). JAM: Jurnal Aplikasi Manajemen, 9(3), 953-961. Gertler, P. J., Martinez, S., Premand, P., Rawlings, L. B., & Vermeersch, C. M. J. (2016). Impact evaluation in practice. The World Bank. Ginting, J. A. (2020). Analisis faktor kinerja perusahaan yang mempengaruhi market share perbankan periode 2016-2022. Skripsi tidak dipublikasikan. Banda Aceh: UIN Ar-Raniry. Gupitasari, N., Setyowati, R., & Muhyidin. (2016). Mekanisme konsolidasi bank syariah anak perusahaan badan usaha milik negara (BUMN) dari perspektif yuridis. Diponegoro Law Journal, 5(3), 1-22. Hendra, S. T. N., & Hartomo, D. D. (2017). Pengaruh konsentrasi dan pangsa pasar terhadap pengambilan resiko bank. Jurnal Bisnis dan Manajemen (Journal of Business and Management), 17(2), 35–50. https://doi.org/10.20961/jbm.v17i2.17176 Hilman, I. (2019). Strategi spin-off untuk meningkatkan kinerja bisnis perbankan syariah di Indonesia. STIE ekuitas, 1-20. Iqbal, M. (2014). Kebijakan office channeling dan spin-off stimulan perbankan syariah. Jurnal Manajemen & Bisnis, 9, 37-44. Khandker, S. R., Koolwal, G. B., & Samad, H. A. (2009). Handbook on impact evaluation: Quantitative methods and practices. The World Bank. https://doi.org/10.1596/978-0-8213-8028-4 Khotibul, U., & Antoni, V. (2015). Corporate action pembentukan bank syariah (Akuisisi, konversi, dan spin-off). Yogyakarta: Gadjah Mada University Press. Lemiyana, & Litriani. (2016). Pengaruh NPF, FDR, BOPO terhadap Return On Asset (ROA) pada bank umum syariah. I-Economics: A Research Journal on Islamic Economics, 2(1), 31–49. Mahmudah, N., & Harjanti, R. S. (2016). Analisis capital adequacy ratio, financing to deposit ratio, non performing financing, dan dana pihak ketiga terhadap tingkat profitabilitas bank umum syariah periode 2011-2013. Prosiding Seminar Nasional IPTEK Terapan, 1(1), 134-143. Nasuha, A. (2012). Dampak kebijakan spin-off terhadap kinerja bank syariah. Al Iqtishad, 4(2), 241-258. https://doi.org/10.15408/aiq.v4i2.2534 Nawangwulan, K. (2020). Pengaruh spin-off, NPF, BOPO terhadap dana pihak ketiga dan kinerja keuangan perbankan syariah. Skripsi tidak dipublikasikan. Yogyakarta: Universitas Islam Indonesia. Netyana, A. D. (2017). Analisis pengaruh kebijakan spin-off terhadap profitabilitas bank syariah di Indonesia. Skripsi tidak dipublikasikan. Malang: Universitas Brawijaya. Otoritas Jasa Keuangan. (2020). POJK No. 20 tahun 2020. Retrieved from https://www.ojk.go.id/id/regulasi/Pages/Konsolidasi-Bank-Umum.aspx Pambuko, Z. B. (2019). Kebijakan spin-off dan efisiensi perbankan syariah di indonesia. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 2(1), 21. https://doi.org/10.12928/ijiefb.v2i1.822 Poerwokoesoemo, A. (2017). Kinerja bank konvensional pasca spin off unit usaha syariah. Jurnal Keuangan dan Perbankan, 12(2), 145–164. Putri, A. R. (2020). Pengaruh jumlah pembiayaan yang disalurkan (DPK), dana pihak ketiga (DPK), dan inflasi terhadap tingkat likuiditas (Financing to deposit ratio) BRI syariah periode 2010-2018. Skripsi tidak dipublikasikan. Tulungagung: UIN SATU. Rofiatun, N. F. (2016). Pengaruh pangsa pasar dan indikator perbankan terhadap profitabilitas bank umum syariah Indonesia. Journal of Islamic Economics Lariba, 2(1), 13-24. https://doi.org/10.20885/jielariba.vol2.iss1.art5 Sarifudin, M., & Faturohman, T. (2017). Spin-off efficiency analysis of Indonesian Islamic banks. Journal of Business and Management, 6(2), 192–202. Setiawan, S. (2018). Determinan penentu pertumbuhan dana pihak ketiga perbankan syariah di Indonesia. Jurnal Maps (Manajemen Perbankan Syariah), 1(2), 1–9. http://dx.doi.org/10.32483/maps.v1i2.4 Sholihin, M., & Anggraini, P. G. (2021). Analisis data penelitian menggunakan software STATA. Yogyakarta: Penerbit Andi. Syafrida, I., & Aminah, I. (2015). Faktor perlambatan pertumbuhan bank syariah di Indonesia dan upaya penanganannya. Jurnal Ekonomi & Bisnis PNJ, 14(1), 7-20. https://doi.org/10.32722/eb.v14i1.753 Taga, A. A., Nawawi, K. L., & Kosim, A. M. (2019). Perkembangan perbankan syariah sebelum dan sesudah spin-off. 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ABSTRAK Penelitian ini bertujuan untuk menguji spillover effect indeks saham syariah Amerika Serikat dan Cina terhadap indeks saham syariah ASEAN dengan menggunakan metode Nonlinier Autoregressive Distributed Lag (NARDL) untuk menemukan spillover effect yang bersifat asimetris selama pandemi Covid-19. Data yang diamati dimulai pada 1 Januari 2020 sampai dengan 30 September 2021 dengan total observasi sebanyak 336 data untuk masing-masing indeks saham. Penelitian ini mendapatkan beberapa temuan. Pertama, indeks saham syariah Amerika Serikat dan Cina memiliki pengaruh asimetris jangka pendek terhadap indeks saham syariah Indonesia, Malaysia dan Thailand selama pandemi Covid-19. Kedua, indeks saham syariah Amerika Serikat dan Cina hanya memiliki pengaruh asimetris jangka panjang terhadap indeks saham syariah Malaysia selama pandemi Covid-19. Ketiga, efek ketika terjadi penurunan indeks saham syariah Amerika Serikat dan Cina lebih besar dibandingkan pada saat terjadi kenaikan terhadap indeks saham syariah Malaysia selama pandemi Covid-19. Salah satu penyebab hubungan tersebut adalah karena adanya hubungan dagang yang sangat erat antara Amerika Serikat dan Cina terhadap Malaysia. Adapun implikasi dari penelitian ini adalah investor internasional dapat menjadikan hasil penelitian ini sebagai bahan pengambilan keputusan apabila terjadi kontraksi akibat krisis seperti pada saat pandemi Covid-19 terhadap indeks saham syariah Amerika Serikat dan Cina untuk mempertahankan maupun menjual portofolio investasi mereka. Kata Kunci: Spillover, Indeks Syariah, Asimetris, Covid-19. ABSTRACT This study aims to examine the spillover effect of Islamic stock indexes of the United States and China on the ASEAN Islamic stock index using the Nonlinear Autoregressive Distributed Lag (NARDL) method to find asymmetric spillover effects during the Covid-19 pandemic. The observed data starts on January 1, 2020, until September 30, 2021, with a total of 336 observations for each stock index. This study found some findings. First, the Islamic stock indexes of the United States and China have a short-term asymmetric influence on the Islamic stock indices of Indonesia, Malaysia, and Thailand during the Covid-19 pandemic. Second, the Islamic stock indexes of the United States and China have only a long-term asymmetric influence on Malaysia's sharia stock indexes during the Covid-19 pandemic. Third, the effect when there is a decline in Islamic stock indexes of the United States and China is greater than when there is an increase in the Malaysian sharia stock index during the Covid-19 pandemic. One of the reasons for this relationship is the very close trade relationship between the United States and China with Malaysia. The research implication of this study is that international investors can use the results of this research as a decision-making material in the event of a contraction due to the crisis (one of which is the Covid-19 pandemic) in the United States and China Islamic stock indexes to maintain or sell their investment portfolios. Keywords: Spillover, Islamic Index, Asymmetric, Covid-19. DAFTAR PUSTAKA Abdullahi, S. I. (2021). Islamic equities and covid-19 pandemic: Measuring Islamic stock indices correlation and volatility in period of crisis. Islamic Economic Studies, 29(1), 50-66. https://doi.org/10.1108/IES-09-2020-0037 Aslam, F., Mohmand, Y. 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Food security is one of the efforts to realize the 2nd sustainable development goal, namely zero hunger. In order to help the government encourage the realization of food security in Indonesia, the community service team of Universitas Airlangga implemented a bulekang (kale catfish cultivation) program aimed at the people of Pasirharjo village, Talun subdistrict, Blitar regency. The purpose of the bulekang program is to increase knowledge about food security, the use of home land as a container for the fulfillment of animal nutrition, vegetable and entrepreneurial containers, and help the government increase community income. The methods used in this activity are extension and training (field practice). The average pretest result regarding catfish cultivation was 35.5 and posttest 97 while the average pretest regarding kale cultivation was 36 and the average posttest was 98. This indicates that the training material can be understood by participants. Based on the evaluation of attitudes and behaviors, it was obtained that the participants of the activity had a high willingness to practice bulekang in their respective homes. This training is very useful to increase the creativity and income of citizens in pandemic times. Keywords: food security, bulekang, zero hunger, income DAFTAR PUSTAKA Adharani, Nadya. 2021. “Pengabdian Kepada Masyarakat Melalui Budikdamber Upaya Pemenuhan Gizi Ikan Dimasa Pandemi Covid-19 Di Kelurahan Taman Baru Kecamatan Banyuwangi.” Jurnal Ilmu Perikanan dan Kelautan 3, no. 1: 1–7. https://doi.org/10.36526/lemuru.v3i1.1272. Astawan, M. 2008. “Lele Bantu Pertumbuhan Janin.” 2008. http://wilystra2007.multiply.com/%0Ajournal/item/62/Lele_Bantu_Pert%0Aumbuhan_Janin. Badan Ketahanan Pangan. 2019. “Indeks Ketahanan Pangan Indonesia 2019 (Food Security Index of Indonesia 2019).” Food Security Bureau, Republic of Indonesia, 14. http://bkp.pertanian.go.id/storage/app/media/Bahan 2020/IKP 2019 FINAL.pdf. Bappenas. 2021. “Study of Food Loss and Waste in Indonesia.” Hadiputri, T. 2021. “Pengenalan Budikdamber (Budidaya Ikan dalam Ember) untuk Ketahanan Pangan di Kecamatan Dringu Kabupaten Probolinggo” 2, no. 1: 42–45. Hidayati, Nurul, Pienyani Rosawanti, Fitriadi Yusuf, dan Nanang Hanafi. 2017. “Kajian Penggunaan Nutrisi Anorganik terhadap Pertumbuhan Kangkung (Ipomoea reptans Poir) Hidroponik Sistem Wick.” Daun: Jurnal Ilmiah Pertanian dan Kehutanan 4, no. 2: 75–81. https://doi.org/10.33084/daun.v4i2.81. Kesehatan, Kementerian. 2018. “Riset Kesehatan Dasar (Riskesdas).” Lasminingrat, L. dan Efriza. 2020. “Pembangunan Lumbung Pangan Nasional: Strategi Antisipasi Krisis Pangan Indonesia.” Jurnal Pertahanan & Bela Negara 10, no. 3: 243. https://doi.org/10.33172/jpbh.v10i3.1053. 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ABSTRAK Pengelolaan pembangunan desa islami adalah konsep pembangunan desa yang memiliki karakteristik tercapainya tujuan pembangunan sosial ekonomi yang berdimensi holistik, seimbang antara aspek material dan spiritual. Penelitian ini bertujuan untuk mengkaji pembahasan kajian-kajian terdahulu secara sistematis tentang konsep dan praktik pengelolaan pembangunan desa dalam perspektif islam. Dalam rangka melakukan review publikasi artikel secara sistematis, riset ini menggunakan standar protokol RAMESES. Hasil penelitian ini terbagi menjadi dua tema utama, yaitu peran dan fungsi lembaga keuangan mikro syariah dalam pembangunan desa dan Lembaga Swadaya Masyarakat dalam pengelolaan pembangunan desa. Tema pertama menghasilkan tiga subtema: praksis keuangan mikro syariah di Bangladesh, Malaysia, dan Indonesia. Tema kedua menghasilkan satu subtema yaitu peranan Pesantren dalam mendukung pengelolaan pembangunan desa. Hasilnya memberikan landasan untuk mengisi ruang-ruang yang belum dimasuki untuk membangun pengelolaan pembangunan desa yang komprehensif berdasarkan prinsip atau nilai Islam yang ideal. Kata kunci: Islami, Pengelolaan Pembangunan Desa, Systematic Literature Review. ABSTRACT Islamic village development management is a village development concept that has the characteristics of achieving socio-economic development goals with a holistic dimension, balanced between material and spiritual aspects. This study aims to systematically review the discussion of previous studies on the concepts and practices of village development management from an Islamic perspective. To conduct the article review systematically, this research was carried out using the RAMESES protocol standard. The results of this study are divided into two main themes, namely the role and function of Islamic microfinance institutions in village development and non-governmental organizations in managing village development. 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The Covid-19 pandemic had a dangerous impact on early-childhood education, lost learning in almost all aspects of child development. The house-to-house learning, with the name Moving Home Learning Program (MHLP), is an attractive offer as an emergency remote teaching solution. This study aims to describe the application of MHLP designed by early-childhood education institutions during the learning process at home. This study used a qualitative approach with data collection using interviews, observation, and documentation. The respondents involved in the interview were a kindergarten principal and four teachers. The research data were analyzed using the data content analysis. The Findings show that the MHLP has proven to be sufficiently in line with the learning needs of early childhood during the Covid-19 pandemic. 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ABSTRAK Penelitian ini ditujukan untuk mengetahui hubungan kualitas audit, komite audit, dan Dewan Pengawas Syariah (DPS) terhadap kinerja Bank Umum Syariah di Indonesia pada tahun 2015-2020 yang diproksikan dengan ROA, baik secara parsial dan simultan. Melalui pendekatan kuantitatif dengan teknik analisis regresi data panel, hasil penelitian ini menunjukkan bahwa secara parsial, kualitas audit yang dihasilkan KAP Big 4 berpengaruh positif signifikan terhadap kinerja bank umum syariah. Pada variabel komite audit, ukuran komite audit tidak mempengaruhi kinerja bank umum syariah, sedangkan kompetensi dan frekuensi komite audit berpengaruh negatif signifikan terhadap kinerja bank umum syariah. Pada variabel DPS, ukuran dan frekuensi rapat DPS berpengaruh negatif signfikan terhadap kinerja bank umum syariah, sedangkan kompetensi DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Secara simultan, kualitas audit, komite audit, serta DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Penelitian ini diharapkan dapat bermanfaat bagi manajemen perusahaan, sebagai bahan pertimbangan untuk meningkatkan efektivitas peran pengawasan dalam penerapan tata kelola perusahaan agar dapat mewujudkan kinerja perusahaan menjadi lebih baik. Kata Kunci: Kualitas audit, Komite audit, Dewan Pengawas Syariah, Kinerja Bank. ABSTRACT This study aims is to find out the relationship between audit quality, audit committee, and Sharia Supervisory Board (SSB) on the performance of Islamic Commercial Banks in Indonesia in 2015-2020 as proxied by ROA, both partially and simultaneously. Through a quantitative approach with panel data regression analysis techniques, the results of the study show that partially, the audit quality produced by KAP Big 4 has a significant positive effect on the performance of Islamic commercial banks. In the audit committee variable, the size of the audit committee does not affect the performance of Islamic commercial banks, while the competence and frequency of the audit committee have a significant negative effect on the performance of Islamic commercial banks. In the DPS variable, the size and frequency of DPS meetings have a significant negative effect on the performance of Islamic commercial banks, while DPS competence has a significant positive effect on the performance of Islamic commercial banks. Simultaneously, audit quality, audit committee, and DPS have a significant positive effect on the performance of Islamic commercial banks. This research is expected to be useful for company management, as a consideration for increasing the effectiveness of the supervisory role in the implementation of corporate governance in order to realize better company performance. Keywords: Audit Quality, Audit committee, Shariah Supervisory Board, Banks performance. 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This study aims to find empirical information about the effect of Technological Pedagogical Content Knowledge (TPACK), and Technology Integration Self Efficacy (TISE) on Teacher Readiness for Online Learning (TROL). This study uses a quantitative survey method with path analysis techniques. This study measures the readiness of kindergarten teachers in distance learning in Tanah Datar Regency, West Sumatra Province, Indonesia with a sampling technique using simple random sampling involving 105 teachers. Empirical findings reveal that; 1) there is a direct positive effect of Technology Integration Self Efficacy on Teacher Readiness for Online Learning; 2) there is a direct positive effect of PACK on Teacher Readiness for Online Learning; 3) there is a direct positive effect of Technology Integration Self Efficacy on TPACK. If want to improve teacher readiness for online learning, Technological Pedagogical Content Knowledge (TPACK) must be improved by paying attention to Technology Integration Self Efficacy (TISE). Keywords: TROL, TPACK, TISE, Early Childhood Education References: Abbitt, J. T. (2011). An Investigation of the Relationship between Self-Efficacy Beliefs about Technology Integration and Technological Pedagogical Content Knowledge (TPACK) among Preservice Teachers. Journal of Digital Learning in Teacher Education, 27(4), 134–143. Adedoyin, O. B., & Soykan, E. (2020). Covid-19 pandemic and online learning: The challenges and opportunities. Interactive Learning Environments, 1–13. https://doi.org/10.1080/10494820.2020.1813180 Adnan, M. (2020). Online learning amid the COVID-19 pandemic: Students perspectives. Journal of Pedagogical Sociology and Psychology, 1(2), 45–51. https://doi.org/10.33902/JPSP.2020261309 Alqurashi, E. (2016). 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ABSTRAK Penelitian ini bertujuan untuk mengetahui adanya pengaruh value for money perception dan emotional brand attachment terhadap niat membeli kosmetik halal khususnya produk Innisfree. Selain itu, untuk meningkatkan literasi tentang value for money perception dan emotional brand attachment terhadap buying intention. Pendekatan kuantitatif digunakan dalam metodologi penelitian ini dengan Path Analysis sebagai teknik analisis data. Pengumpulan data dengan menyebarkan kuesioner skala Likert berskala lima secara online. Responden dalam penelitian ini adalah 100 mahasiswi diberbagai universitas di Surabaya yang belum pernah menggunakan produk Innisfree. Hasil dari riset menunjukkan bahwa hubungan antar variabel value for money perception terhadap buying intention, value for money perception terhadap emotional brand attachment, dan emotional brand attachment terhadap buying intention ketiganya memiliki pengaruh secara signifikan positif. Kata Kunci: Value for Money Perception, Emotional Brand Attachment, Buying Intention, Kosmetik Halal. ABSTRACT This study aims to determine the effect of value for money perception and emotional brand attachment on the intention to buy halal cosmetics, especially Innisfree products. In addition, to increase literacy about value for money perception and emotional brand attachment to buying intention. A quantitative approach is used in this research methodology with Path Analysis as a data analysis technique. Collecting data by distributing a five-scale Likert scale questionnaire online. Respondents in this study were 100 female students in various universities in Surabaya who had never used Innisfree products. The results of the research show that the relationship between the variable value for money perception on buying intention, value for money perception on emotional brand attachment, and emotional brand attachment on buying intention, all three have a significant positive effect. 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ABSTRAK Tujuan dari penelitian ini untuk mengetahui pengaruh dari adanya ukuran bank, umur bank, aktivitas sosial, dan probabilitas terhadap pengungkapan informasi inklusi keuangan di sektor perbankan pada bank pembiayaan rakyat syariah di Indonesia baik secara parsial maupun simultan. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode kuantitaif, Aplikasi statistik yang digunakan program Eviews 12. Hasil Penelitian ini menggambarkan dalam parsial bahwa umur BPRS dan CRS memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan, sedangkan dalan ukuran BPRS memiliki pengaruh negative signifikan, kemudian ROA berpengaruh negatif tidak signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia. Namun, secara simultan ukuran BPRS, CRS, umur BPRS dan ROA memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia dalam periode 2016-2020. Adapun keterbatasan objek dalam penelitain hanya 32 dari 163 BPRS yang terdaftar di OJK. Penelitian ini diharapkan dapat menjadi evaluasi ataupun masukkan bagi regulator dan BPRS, jika pengungkapan informasi inklusi keuangan sebaiknya diterapkan secara transparan oleh seluruh BPRS, maka dapat meningkatkan reputasi dan kepercayaan dalan menggunakan layanan BPRS. Kata Kunci: ukuran bank, aktivitas sosial, umur bank, profitabilitas, pengungkapan informasi inklusi keuangan. ABSTRACT The purpose of this study was to determine the effect of the existence of bank size, bank age, social activity, and probability on the disclosure of financial inclusion information in the banking sector at Islamic Rural banks in Indonesia either partially or simultaneously. The model used in this study was panel data regression analysis with quantitative methods, statistical applications used by the author was the Eviews 12 program. The results of this study illustrate in partial terms that the age of IRB and CRS has a significant positive effect on disclosure of financial inclusion information, while the size of the IRB has a significant positive effect on the disclosure of financial inclusion information. significant negative, then ROA has no significant negative effect on the disclosure of financial inclusion information in Islamic Rural Banks in Indonesia. However, simultaneously the size of the IRB, CRS, the age of the IRB and ROA have a significant positive effect on the disclosure of financial inclusion information in Islamic Rural bank in Indonesia in the 2016-2020 period. As for the limitations of the object in the research, only 32 out of 163 IRB are registered with the Financial Service Authority. This research is expected to be an evaluation or input for regulators and IRB, if disclosure of financial inclusion information should be implemented transparently by all IRB, it can increase reputation and trust in using IRB services. Keywords: bank size, social activity, bank age, profitability, disclosure of financial inclusion information. REFERENCES Afrin, S., Haider, M.Z. & Islam, M.S. (2017). Impact of financial inclusion on technical efficiency of paddy farmers in Bangladesh. Agricultural Finance Review, 77(4), 484-505. https://doi.org/10.1108/AFR-06-2016-0058 Ali, M.M., Devi, A., Furqani, H. & Hamzah, H. (2020). Islamic financial inclusion determinants in Indonesia: an ANP approach. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 727-747. https://doi.org/10.1108/IMEFM-01-2019-0007 Alm El-Din, M.M., El-Awam, A.M., Ibrahim, F.M. & Hassanein, A. (2022). 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Febriartha Dwi Wahyu Safitra1, Ni Kadek Yuni Utami 2, Ni Wayan Ardiarani Utami3 1,2,2Sekolah Tinggi Desain Bali, Denpasar,Bali - Indonesia e-mail: febrisafitra97@gmail.com1 A B S T R A C T Movie theater is one of public entertainment designed to give a good quality audio-visual and services to people who would like to spend their time to watch a movie. The purpose of this redesign is to increasing the quality of services provided into movie theater, also to attracting public interest of Indonesian movie world by serving a good facilities and accommodation of watching movie activities. The process of collecting information data by doing an observation to site location at the movie theater, and do an interviewed with one of the staff, also one of customer at the movie theater. The result of those observation will be analyzed using qualitative analyses method and glass box method by listing what people’s demand as for services and facilities should be provide at movie theater, to figuring what rooms that needed, as well as theme and concept for the design. The conclusion is Futuristic Entertainment applied as theme and concept at theater’s interior redesign has a hope will become the new face of the Movie Theater as of facing high business competition among movie theater industry also to calibrate the Industry 4.0 era where internet based at most of life aspect, nowadays. Key words : movie theater, movie, watching, services, public, Futuristic, Entertainment, redesign, interior A B S T R A K Bioskop merupakan salah satu tempat sarana hiburan untuk menonton film yang dirancang memberikan kualitas audio-visual yang baik dan kegiatan pelayanan dalam meningkatkan kenyamanan dalam menonton film. Tujuan dari redesain interior ini untuk dapat meningkatkan kualitas pelayanan pada bioskop, serta meningkatkan minat masyarakat untuk menghargai perfilman di Indonesia dengan memberikan fasilitas dan sarana yang baik dalam kegiatan menonton film. Proses pengumpulan data dilakukan dengan observasi ke lokasi site bioskop tersebut dan melakukan wawancara pada salah satu pegawai bioskop, serta salah satu pengunjung dari bioskop. Hasil dari observasi tersebut kemudian di analisa menggunakan metode analisa kualitatif dan metode desain glass box, dengan mendata pelayanan yang harus disediakan pada area bioskop, untuk mengetahui kebutuhan ruang, serta tema dan konsep dalam redesain interior. Simpulan redesain pada interior bioskop menggunakan tema dan konsep Futuristic Entertainment, yang mana dari tema dan konsep tersebut akan memberikan wajah baru untuk menghadapi persaingan bisnis bioskop yang semakin tinggi dan sekaligus menyesuaikan era Industry 4.0 sekarang, dimana Internet based pada hampir segala aspek kehidupan. Kata Kunci: bioskop, film, menonton, pelayanan, masyarakat, Futuristic, Entertainment, redesain, interior. PENDAHULUAN Di digital era seperti sekarang ini, menonton film menjadi salah satu pilihan sarana hiburan bagi masyarakat untuk melepas penat maupun kebosanan akan rutinitas sehari-hari. Cerita-cerita dalam film dapat diadaptasi dari novel, dokumentasi ilmiah, autobiografi, sejarah dari sebuah peristiwa, maupun dari kisah nyata seseorang yang menarik untuk diangkat ke dalam sebuah film, sehingga sebuah film pun juga dapat menjadi media visual informasi bagi masyarakat luas. Sekarang ini bioskop sebagai tempat pemutaran film-film sudah banyak tersebar di seluruh wilayah Indonesia. Hal ini dilihat dari jumlah layar bioskop yang semakin bertambah, sekaligus berpengaruh pada pertambahan jumlah penonton Indonesia. Menurut data GPBSI (Gabungan Pengusaha Bioskop Indonesia), jumlah layar bioskop di Indonesia terus bertambah dalam dekade terakhir, pada tahun 2008 tercatat ada 574 layar, kemudian terus bertambah menjadi 1518 layar pada 2017, bertambah lagi menjadi 1774 pada 2018, dan hingga pada per 13 Mei 2019, bertambah 87 layar, sehingga total jumlah menjadi 1861 layar bioskop. Di Kota Madiun sendiri terdapat 2 bioskop yang beroperasi yaitu New Star Cineplex (NSC) Timbul Jaya Plaza dan CGV*Blitz, dari kedua bioskop terdapat perbedaan dari segi fasilitas, jumlah pengunjung bioskop, dan juga desain yang diterapkan. Berdasarkan data survey pengunjung pada Goggle Trend yang diambil dari bulan September – November 2019, menunjukkan perbedaan signifikan jumlah pengunjung antara bioskop NSC Timbul Jaya Plaza Madiun dengan bioskop CGV*Blitz, dimana jumlah pengunjung di bioskop NSC Timbul Jaya Plaza cenderung lebih rendah dari bioskop CGV*Blitz. Gambar 1. Data perbadingan jumlah pengunjung bioskop [Sumber : Google Trend, 2019] Kurang nya pembaharuan dari segi fasilitas dan desain pada interior bioskop NSC Timbul Jaya Plaza Madiun juga menjadi salah satu faktor sepinya pengunjung pada bioskop. Gambar 2. Keadaan eksisting bioskop NSC Timbul Jaya Plaza Madiun [Sumber : dokumentasi pribadi, 2020] Maka dari itu di dalam makalah ini akan dibahas redesain interior dari bioskop dengan menggunakan tema dan konsep Futuristic Entertainment yang bertujuan memberikan suasana baru pada bioskop untuk menghadapi persaingan bisnis bioskop yang semakin ketat seiring pertumbuhan jumlah layar bioskop yang semakin meningkat setiap bulannya dan era Industry 4.0 yang semakin canggih, selain itu pembaharuan dari segi desain dan hiburan dapat menarik perhatian pengunjung untuk datang ke bioskop NSC ini. METODE PENELITIAN 2.1 Metode Pengumpulan Data Terdapat dua data pada metode ini, yaitu Data Primer dengan dilakukan pengumpulan informasi-informasi melalui wawancara pada salah satu staff bioskop dan salah satu pengunjung bioskop. Data Sekunder dengan mengumpulkan data informasi dari berbagai sumber referensi akurat. Metode ini diyakini dapat memberikan data yang akurat, dan dapat memberikan gambaran jelas permasalahan pada bioskop. 2.2 Metode Analisa Data Metode Analisa Data pada redesain ini menggunakan metode kualitatif. Metode dengan pendekatan kualitatif merupakan metode penelitian yang di gunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrument penelitian, analisis data bersifat deskripsi. Metode penelitian kualitatif sering disebut metode penelitian naturalistik karena penelitianya di lakukan pada kondisi yang alamiah (natural setting). Dimana untuk hasil desainnya lebih bersifat umum, fleksibel serta berkembang dan muncul dalam proses penelitian. Kesimpulannya desain hanya digunakan sebagai asumsi untuk melakukan penelitian sehingga desain harus bersifat fleksibel dan terbuka. 2.3 Metode Desain Metode yang digunakan pada redesain ini yaitu metode glass box, dimana metode yang menggunakan parameter yang terukur, sesuai dengan fakta dan telah dianalisisa secara mendalam serta sistematis. Sehingga metode desain menggunakan sistem ini hasilnya diharapkan mampu rasional sehingga memenuhi standar kenyamanan. HASIL DAN PEMBAHASAN 3.1 Lokasi Site Bioskop ini berlokasi di Jalan Pahlawan Kav. 46 – 48, Mangu Harjo, Kota Madiun. Untuk akses ke bioskop tersebut sangatlah mudah, karena bangunan Timbul Jaya Plaza sendiri berada tepat dipinggir jalan raya dan berada di tengah kota Madiun sebagai pusat perekonomian kota tersebut sehingga mudah untuk ditemukan. Dari lokasi tersebut dapat dihasilkan data berupa eksisting dari bioskop tersebut. 3.2 Tema dan Konsep Menentukan tema dan konsep merupakan langkah awal dalam meredesain suatu interior. Hal ini akan memberikan gambaran yang jelas suatu ruangan dari segi bentuk, warna, dan material yang akan digunakan, sehingga memiliki visual yang menarik. Tema yang diaplikasikan pada redesain ini adalah Futuristic, Futuristik sendiri merupakan tema desain yang berorientasi pada masa depan, dengan banyak menggunakan bentukan yang tidak lazim, dan jarang diterapkan pada furniture pada umumnya. Dalam tema futuristik yang akan diterapkan pada redesain ini memiliki karakteristik dan ciri-ciri tersendiri, seperti tampilan artistik namun memiliki bentuk sederhana, elegant modern, dan dengan nuansa ruangan yang penuh dengan permainan lampu. (a) (b) Gambar 3. (a) Ruangan tema futuristic (b) aksen garis lampu pada garis pada furniture futuristic [Sumber : pinterest, 2020] Konsep yang diplikasikan pada redesain ini adalah Entertainment. Konsep ini mengambil elemen dari bioskop ini sendiri yaitu sebagai tempat hiburan yang sekaligus memberikan kesan dan pengalaman terbaik untuk menonton film bagi pengunjungnya. Dari tema dan konsep akan muncul suatu skema warna yang akan banyak diterapkan pada interior, yaitu cyan, hitam dan putih. Untuk material, banyak akan diterapkan menggunakan bahan stainless steel, aluminium, dan kaca tempered glass. 3.3 Scheme Color Dalam setiap konsep desain ruangan, terdapat warna-warna yang akan secara dominan muncul dalam pengaplikasiannya. Pada tema ini akan memiliki skema warna : Gambar 4. Scheme Color Redesain Bioskop New Star Cineplex Timbul Jaya Plaza Madiun [Sumber : dokumentasi pribadi, 2020] 3.4 Visualisasi tema dan konsep Tema dan konsep yang akan diterapkan pada interior adalah Futuristic Entertainment pada bagian lantai, dinding, ceiling/plafond, furniture, ruangan, dan fasilitas pada bioskop. Lantai Area lantai bioskop yang akan diterapkan adalah lobby bioskop dan area ruang teater. a) Lobby Gambar 5. Lantai Karpet [Sumber : dokumentasi pribadi, 2020] Pada bagian lobby bioskop, diaplikasikan karpet sebagai lapisan penutup lantai, dan aksen garis lampu untuk futuristic look yang mengelilingi area ruangan lobby, selain sebagai aksen, penggunaan garis ini berfungsi sebagai garis emergency ketika keadaan darurat terjadi, yang akan menyala untuk menuntun pengunjung ke arah pintu keluar. b) Ruang Teater Gambar 6. Lantai Ruang Teater [Sumber : dokumentasi pribadi, 2020] Area ruang teater diberikan lapisan karpet tile, dengan hidden lamp pada bagian tangga teater. Hidden lamp pada tangga selain berfungsi sebagai penunjuk jalan bagi penonton, sekaligus sebagai lampu emergency, penunjuk jalan ketika dalam keadaan darurat. Dinding Area yang akan diterapkan yaitu pada dinding lobby, ruang tunggu dan ruang teater. a) Lobby Gambar 7. Dinding Lobby [Sumber : dokumentasi pribadi, 2020] Dinding lobby menggunakan bentuk yang simetris, asimetris dan banyak menggunakan permainan hidden lamp untuk menyesuaikan konsep futuristik pada ruangan. b) Ruang Tunggu Gambar 8. Dinding Ruang Tunggu [Sumber : dokumentasi pribadi, 2020] Pada area dinding ini di aplikasikan bentuk simetris organic berbentuk honeycomb, bentuk ini menjadi focal point di salah satu sudut area ruang tunggu sebagai futuristic look. c) Ruang Teater Gambar 9. Dinding Ruang Teater [Sumber : dokumentasi pribadi, 2020] Dinding pada ruang teater, diterapkan backdrop untuk menambah kesan futuristik dalam ruangan, dan sebagai menambah pencahayaan ruangan. Ceiling/Plafond Area yang diterapkan yaitu pada lobby, ruang teater, dan lorong Exit Ruang Teater 2. a) Lobby Gambar 10. Plafond Ruang Lobby [Sumber : dokumentasi pribadi, 2020] Pada area lobby menggunakan drop ceiling yang terdapat hidden lamp di dalamnya mengelilingi lampu gantung. Penggunaan ceiling ini untuk memberikan tambahan pencahayaan dan menambah estetika futuristik pada ruangan. b) Ruang Teater Gambar 11. Plafond Ruang Teater [Sumber : dokumentasi pribadi, 2020] Ceiling pada area bioskop terdapat lampu pada setiap garis nya untuk memberikan futuristic look pada ruangan. Selain itu ceiling pada area ini sedikit diberikan bentuk lengkungan sebagai pengatur akustik audio ruangan. c) Lorong Exit Teater 2 Gambar 12. Plafond area lorong exit teater 2 [Sumber : dokumentasi pribadi, 2020] Area lorong exit diaplikasikan plafon kaca dengan ceiling yang tinggi, ukuran ruang lorong yang sempit, tidak ingin memberikan kesan claustrophobic pada pengunjung sehingga penggunaan plafond kaca memberikan kesan ruang yang lebih lapang, dan banyak penggunaan permainan lampu untuk memberikan daya tarik pada pengunjung. Furniture Gambar 13. Bentuk Desain [sumber : dokumentasi pribadi, 2020] Furniture pada area lobby memiliki bentuk yang berbeda dan memiliki bentukan yang simple. Furniture pada konsep ini banyak menggunakan LED strip yang mengikuti garis bentuknya, selain sebagai penambahan pencahayaan pada ruangan, sekaligus menambah estetika pada ruangan. Ruangan Bioskop Salah satu ruangan yang diterapkan tema dan konsep ini yaitu area lorong exit teater 2. Gambar 14. Area Lorong Exit Teater 2 [sumber : dokumentasi pribadi, 2020] Permainan lampu dan penempatan permainan cermin pada ruangan, untuk memberikan suasana fun dan eye catching pada para pengunjung, sehingga menjadi daya tarik tersendiri bagi pengunjung. Fasilitas Bioskop Fasilitas ini sebagai pelayanan yang diberikan oleh bioskop kepada pengunjung yang datang. a) Penggunaan teknologi terbaru pada bioskop. (Proyektor NEC NC3200S) Pengaplikasian proyektor versi ini akan memberikan kualitas gambar video 2K – 4K dan kontras warna yang jernih, sehingga akan memanjakan mata para penonton film. b) Audio berkualitas Dolby Atmos Pengaplikasian audio berkualitas Dolby Atmos akan memberikan kualitas suara yang lebih jernih, dan tampak realistis, sehingga memberikan pengalaman menonton yang menyenangkan. c) Fasilitas pendukung yang berbasis Smart Technology Pengaplikasian fasilitas yang telah mendukung Smart Technology selain mempermudah aktivitas agar lebih efisien, juga akan menarik pengunjung untuk datang, mencoba fasilitas baru yang belum pernah mereka coba. d) Online Based and Self-Service activity Pada era industry 4.0 sekarang ini, hampir segala aspek kegiatan sehari-hari barbasis pada internet, dan online dimana hal ini dimaksudkan untuk mempermudah kegiatan masyarakat agar lebih efisien. Dari keunggulan tersebut juga dapat diterapkan pada fasilitas hiburan publik seperti pada bioskop. Pemesanan tiket film tidak perlu lagi harus datang mengantri ke bioskop, cukup memesan tiketnya via online. Jika pun tidak sempat memesan tiket online bisa langsung memesan tiket on the spot, dengan self-service pada ticket box, yang telah disediakan layanan pemesanan tiket. Selain pelayanan pemesanan tiket film, kegiatan ini juga akan diterapkan pada pemesanan makanan di cinema café. Pengunjung dapat memesan makanan secara online melalui aplikasi sebelum menonton, ataupun on the spot. Sistem pembelian on the spot memiliki 2 cara, yaitu memesan sebelum menonton, atau ketika sedang menonton film. Pesan makanan sebelum menonton dapat dilakukan di cinema café dengan sistem self-service, pemesanan ketika sedang menonton dapat dilakukan melalui layanan customer service yang di install pada setiap kursi penonton, layanan ini terhubung langsung pada cinema café yang nantinya akan dibawakan makanan/minuman nya ke dalam ruang teater oleh pegawai cinema café. Material Bahan Material yang digunakan disesuaikan dengan tema dan konsep yang akan diterapkan pada bioskop. Penggunaan material logam seperti stainless steel, aluminum, dan besi banyak digunakan pada ruang interior, hal ini untuk memberikan kesan glossy pada ruangan. (a) (b) (c) Gambar 15. (a) Aluminum (b) Stainless Steel (c) Besi [Sumber : google, 2020] Selain itu penggunaan bahan kaca tempered glass dan cermin untuk memberikan reflective, bersih, sederhana, dan elegan. (a) (b) Gambar 16. (a) Kaca Tempered Glass (b) Kaca Cermin [Sumber : google, 2020] Lalu adanya penambahan material akustik, seperti rockwool dan gypsum digunakan pada area ruang teater sebagai pengaturan akustik pada ruangan. (a) (b) Gambar 17. (a) Kaca Tempered Glass (b) Kaca Cermin [Sumber : google, 2020] 3.5 Branding Branding pada New Star Cineplex ini bertujuan untuk mengenalkan desain logo baru pada bioskop ini, dengan tampilan yang berbeda dengan dengan sebelumnya menyesuaikan dengan konsep baru pada bioskop. Logo (a) (b) Gambar 18. (a) Logo Before (b) Logo After [Sumber : dokumentasi pribadi, 2020] Desain dari logo baru ini menyesuaikan dengan tema yang diterapkan pada ruang bioskop, yaitu futuristik dengan skema warna hitam, putih dan cyan. Font pada “New Star” dan “Cineplex” dirubah untuk mendukung tema menjadi lebih modern. Bentuk bintang dari logo sebelumnya masih tetap dipertahankan dan sedikit diberikan pembaharuan dari segi warna logo, untuk identitas diri dari bioskop tersebut. Tiket Film Gambar 19. Desain tiket bioskop [Sumber : dokumentasi pribadi, 2020] Desain tiket film ini terinspirasi oleh desain tiket film yang ada di Korea Selatan. Setiap tiket film terdapat gambar poster dari film yang ingin ditonton, bertujuan sebagai kenang-kenangan dan menambah daya tarik pecinta film bioskop yang gemar mengoleksi tiket film yang sudah ditonton. Interface pada aplikasi online Gambar 20. Interface pada aplikasi online [Sumber : dokumentasi pribadi, 2020] Pada desain aplikasi bioskop ini menyesuaikan dengan tema pada bioskop, sehingga dibuat simple agar mudah pengoperasian nya oleh masyarakat. 3.6 Hasil Desain Berikut beberapa hasil desain penerapan dari tema dan konsep pada bioskop Façade Gambar 21. Façade bioskop [Sumber : dokumentasi pribadi, 2020] Lobby Gambar 22. Lobby bioskop [Sumber : dokumentasi pribadi, 2020] Ruang Teater Gambar 23. Ruang Teater [Sumber : dokumentasi pribadi, 2020] Lorong Exit Teater 2 Gambar 24. Ruang Teater [Sumber : dokumentasi pribadi, 2020] SIMPULAN Bioskop New Star Cineplex (NSC) Timbul Jaya Plaza kota Madiun, bioskop ini berada di area pusat perbelanjaan (mall), dimana NSC merupakan salah satu tenant yang menjadi pendukung perputaran ekonomi pada area mall tersebut. Sayang, kurangnya minat pengunjung untuk datang ke bioskop, sedikit menghambat perputaran tersebut. Persaingan akan bisnis tempat pemutaran film semakin ketat, dimana setiap bulannya jumlah bioskop semakin bertambah dan hal ini menjadi tantangan bagi pengusaha bisnis bioskop untuk tetap mempertahankan usahanya. Maka dari itu, dari pihak pengelola harus tetap terus melakukan inovasi, perawatan, dan peningkatan fasilitas yang terdapat pada bioskop. Selain itu penerapan konsep Futuristic Entertainment ini bertujuan memberikan fasilitas hiburan yang bernuansa masa depan, sehingga dapat mengimbangi persaingan bisnis tempat bioskop yang semakin berkembang setiap bulannya. Apalagi di era Industry 4.0 sekarang ini dimana segala aspek didasari oleh teknologi internet dan online harus dapat diterapkan dalam segala hal, termasuk pada bioskop sebagai media hiburan masyarakat untuk memperluas jangkauan nya. DAFTAR PUSTAKA A. Wicaksono, D. Kharisma, dan S. Sastra. Ragam Desain Interior Modern. Cibubur, Jakarta Timur: Griya Kreasi (Penebar Swadaya Grup). 2014. A. Wicaksono, dan E. Tisnawati. Teori Interior. Cibubur, Jakarta Timur: Griya Kreasi (Penebar Swadaya Grup). 2014. P. Satwiko. Fisika Bangunan 1. Yogyakarta: CV Andi Offset. 2004. L. Doelle. 1972. Environmental Acoustics. New York, NY: Reprinted with permission from McGraw-Hill Book Company. 1972. W. Swasty. A-Z Warna Interior: Rumah Tinggal. Cibubur, Jakarta Timur: Griya Kreasi (Penebar Swadaya Grup). 2010. V. Leiwakabessy. 2013. “LANDASAN KONSEPTUAL PERENCANAAN DAN PERANCANGAN CINEMA AND FILM LIBRARY DI YOGYAKARTA, no. 3, http://e-journal.uajy.ac.id/3395/3/2TA13281.pdf, (Diakses pada 11 Desember 2019) Tim CNN Indonesia. 2019. “Jumlah Layar Bioskop Indonesia Mulai Kejar Korea Selatan”, Jakarta, 16 Mei. https://www.cnnindonesia.com/hiburan/20190516152929-220-395469/jumlah-layar-bioskop-indonesia-mulai-kejar-korea-selatan, Diakses pada 11 Desember 2019) Dekoruma, Kania. 2018. “8 Ciri Desain Futuristik, Gaya Desain Interior Masa Depan” Jakarta, 27 April. https://www.dekoruma.com/artikel/66939/gaya-desain-futuristik, (Diakses pada 11 Desember 2019) D. Agasbrama. 2014. “Konsep Desain Interior Futuristik” Jakarta, 15 Mei, https://interiorudayana14.wordpress.com/2014/05/15/konsep-desain-interior-futuristik/, (Diakses pada 11 Desember 2019) N. Khmairah, S. Wahyuning. 2017. “KAJIAN KARAKTERISTIK PENCAHAYAAN BUATAN PADA BIOSKOP (STUDI KASUS : CINEMACITRA XXI,MALL CIPUTRA,KOTA SEMARANG)” MODUL 17, no. 1(2017): 75-77. http://dx.doi.org/10.14710/mdl.17.2.2017.75-77, (Diakses pada 11 Januari 2020

Tujuan dari penelitian ini adalah untuk 1). Menganalisa perkembangan tingkat pendidikan, investasi, kesempatan kerja dan tingkat kemiskinan di Kabupaten Sarolangun selama tahun 2000-2015; 2). Menganalisa pengaruh tingkat pendidikan, investasi dan kesempatan kerja terhadap tingkat kemiskinan di Kabupaten Sarolangun selama tahun 2000-2015. Penelitian ini menggunakan metode analisis deskriptif dan kuantitatif. Metode analisis deskriptif digunakan untuk menganalisa perkembangan dari setiap variabel penelitian yaitu tingkat pendidikan, investasi, kesempatan kerja dan tingkat kemiskinan. Metode analisis kuantitatif dengan menggunakan regresi berganda digunakan untuk menganalisa pengaruh tingkat pendidikan, investasi dan kesempatan kerja terhadap tingkat kemiskinan di Kabupaten Sarolangun tahun 2000-2015. Hasil penelitian menemukan bahwa: 1) rata-rata indeks melek huruf di Kabupaten Sarolangun sebesar 93,99 persen, perkembangan investasi total sebesar 8,45 persen per-tahunnya, perkembangan kesempatan kerja rata-rata sebesar 4,07 persen per-tahunnya dan rata-rata tingkat kemiskinan sebesar 15,11 persen; 2) Kesempatan kerja berpengaruh signifikan terhadap penurunan tingkat kemiskinan di Kabupaten Sarolangun, sedangkan tingkat pendidikan dan investasi tidak berpengaruh secara signifikan. Kata kunci : Tingkat Pendidikan , Investasi, Kesempatan Kerja, Tingkat Kemiskinan REFERENCES Bahri, 2004. Pengaruh Investasi dan Pertumbuhan Ekonomi Terhadap Permintaan Tenaga Kerja dan Penduduk Miskin di Propinsi Jambi. Skripsi. Perpustakaan FE-Unja. Jambi. Bappenas, 2004, Ekonomi Pembangunan (Proses, Masalah, dan Dasar Kebijaksanaan), Penerbit : Fakultas Ekonomi Universitas Indonesia, Jakarta BPS. 2016. Jambi Dalam Angka. BPS Provinsi Jambi. BPS. 2016. Sarolangun Dalam Angka. BPS Sarolangun. BPS-Statistic Indonesia, UNDP, BAPPENAS, 2004. National Human Development Report 2004. The Economics of Democracy: Financing Human Development in Indonesia. Cahyana, 2001, “Pemasaran Daerah sebuah Model Strategi Pembangunan”, Makalah Seminar, Workshop Perencanaan Pembangunan Daerah. MEP-UGM, Yogyakarta. Datrini, Luh Kade. 2009. Dampak Investasi Dan Tenaga Kerja Terhadap Tingkat Kemiskinan Di Provinsi Bali. Universitas Warmadewa : Skripsi tidak dipublikasikan. Gujarati, Damodar. 2003. Ekonometric. Erlangga, Jakarta Jhingan, M.L. 2000, Ekonomi Pembangunan dan Perencanaan, Cetakan Kedelapan, Jakarta : PT. Raja Grafindo Persada. Junaidi,J; Zulfanetti, Z; Hardiani,H. (2014). Analisis Kondisi Ketenagakerjaan di Provinsi Jambi. Laporan Penelitian. Fakultas Ekonomi dan Bisnis Universitas Jambi Khairilanwarsemsi.blogspot.com. 2016. Indikator Kemiskinan Menurut BPS. ( 13.02.2015 :11.00 ) Mankiw Gregory, 2006. Pengantar Ekonomi Makro, Edisi Ketiga, Salemba Empat Jakarta. Martono, Trisno. 2000. Ekonomi Pembangunan. Universitas Sebelas Maret. Surakarta. Napitupulu. 2007. Pengaruh Indikator Komposit Indeks Pembangunan Manusia Terhadap Penurunan Jumlah Penduduk Miskin di Sumatra Utara. Skripsi Tidak di Publikasikan. Samuelson Paul, Nordhaus William. 2005. Ilmu Makro Ekonomi. Jakarta : Media Global Edukasi Simatupang, Panjar dan Saktyanu K. Dermoredjo. 2003. Produk Domestik Bruto, Harga dan Kemiskinan dalam Media Ekonomi dan Keuangan Indonesia. Jakarta : Bank Indonesia Sukirno, 2000. Pengantar Teori Mikroekonomi. Jakarta : Raja Grafindo. Sukirno, Sadono, 2002. Pengantar Teori Makro dan Lanjutan. Jakarta : PT Raja Grafindo Persada Sunusi, Dewi Kurniawati. Anderson Kumenaung dan Debby Rotinsulu. 2009. Analisis Pengaruh Jumlah Tenaga Kerja, Tingkat Pendidikan, Pengeluaran Pemerintah Pada Pertumbuhan Ekonomi Dan Dampaknya Terhadap Kemiskinan Di Sulawesi Utara Tahun 2001-2010. Universitas Sam Ratulangi Manado. Skripsi tidak dipublikasikan. Tambunan Taulus, T.H. 2001. Perekonomian Indonesia. Jakarta : Gholia Indonesia Todaro, Michael P. 2000. Pembangunan Ekonomi di Dunia Ketiga Edisi Empat Jilid Kedua. Erlangga. Jakarta. Todaro, Michael, P. dan Stephen C. Smith. 2003. Pembangunan Ekonomi Di Dunia Ketiga, Edisi Kedelapan, Jakarta: Penerbit Erlangga Umiyati, E., Amril, A., Zulfanetti, Z. (2017). Pengaruh Belanja Modal, Pertumbuhan Ekonomi dan Jumlah Penduduk Miskin terhadap Indeks Pembangunan Manusia di Kabupaten/kota Provinsi Jambi. Jurnal Sains Sosio Humaniora, 1(1).