Correlation between Corporate Zakat, Capital Structures and Firm’s Performance: Case Study of Jakarta Islamic Index, Indonesia

Azizah, Ummu Salma Al; Rito,; Choirin, Muhammad

doi:10.37706/ijaz.v3i4.108

Cited by 2 publications

(1 citation statement)

References 3 publications

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“…According to the previous researches, Asmalia et al (2018) claimed that knowledge, religiosity, trust, attitude, norm, and perception hold a pivotal role in the intention of Islamic society to donate. Salma Al Azizah et al (2018) conclude that technology development will improve Islamic social funds collection and distribution. From the collection side, technology development will ease donations performed by the donors.…”

Section: Share | Volume 10 | Number 1 | Jan -Jun 2021mentioning

confidence: 99%

How Islamic Social Funds Support Sustainable Development Goals During Covid Outbreak? The Role of Religiosity, Trust, and Perceived Behavioral Control

Tumewang

Annisa

Fakhrunnas

2021

SJEKI

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Islamic social fund is proliferating in this most populous Muslim country, particularly in the time of this pandemic. During early 2020, there was a substantial growth of the collection of Islamic social funds for nearly 70% compared to the last year's figure, which is mainly driven by the digitalization of social fund payment. This paper aims to elaborate on the determinants of Islamic social funds to support Sustainable Development Goals (SDGs) program by looking at the intention of the society to donate through the e-payment platform. This study involves 212 users of digital social payments by distributing an online questionnaire. Data analysis was performed using a Structural Equation Model technique in AMOS. This study reveals that religiosity, trust, and perceived behavioral control have a positive and significant effect on the intention to donate through online platforms. Furthermore, when it comes to a specific categorized SDG program, the people sector is the highest priority, followed by Prosperity and Peace sectors.========================================================================================================ABSTRAK – Bagaimana Dana Sosial Islam mendukung Sustainable Development Goals dalam Masa Covid-19? Analisis Peran Religiositas, Kepercayaan, dan Persepsi Kontrol Perilaku. Dana sosial Islam berkembang pesat di negara berpenduduk Muslim terbesar ini terutama di saat pandemi. Selama awal tahun 2020, terjadi pertumbuhan tajam atas dana sosial Islam yang berhasil dikumpulkan yaitu sebanyak 70% dibandingkan dengan tahun lalu. Hal ini utamanya didorong oleh digitalisasi pembayaran dana sosial. Penelitian ini bertujuan untuk mengelaborasi determinan pembayaran dana sosial Islam dalam mendukung program SDGs dengan melihat niat masyarakat untuk berdonasi melalui platform pembayaran elektronik. Penelitian ini melibatkan 212 pengguna pembayaran sosial digital dengan menyebarkan kuesioner online. Analisis data dilakukan dengan teknik Structural Equation Model (SEM) di AMOS. Hasil penelitian ini menunjukkan bahwa religiusitas, kepercayaan, dan persepsi tentang control perilaku berpengaruh signifikan positif terhadap niat berdonasi melalui platform online. Terlebih, jika kita teliti terkait program SDG, sektor yang erat berkaitan langsung dengan ‘People’ menempati posisi teratas, diikuti oleh sektor ‘Prosperity’ dan ‘Peace’.

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Section: Share | Volume 10 | Number 1 | Jan -Jun 2021mentioning

confidence: 99%

How Islamic Social Funds Support Sustainable Development Goals During Covid Outbreak? The Role of Religiosity, Trust, and Perceived Behavioral Control

Tumewang

Annisa

Fakhrunnas

2021

SJEKI

View full text Add to dashboard Cite

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Does Zakat Signal the Firm Value?

Abbas

2020

ijaz

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Mining and manufacturing industries are two contributive sectors having high economic value. Optimalization of their zakat potential should be estimated not only addressed to provide the gain for public welfare, but firms should also obtain the economic value on their performance. This research aims to provide an empirical inference on mining and manufacturing zakatnomics. The effect of corporate zakat potential on the firms value is tested in this research. The sample comprises 47 mining companies and 180 manufacturing companies listed in Indonesia Stock Exchange by utilizing financial statements of 2018 period. The starting point finds huge the average corporate zakat potential in mining and manufacturing sector. Related to the effect test, the zakat potential is found positive on the firm value. This research also finds that the zakat impacts positively on the profitability. Therefore, it draws an inference that zakat empirically signals firm value and profitability.

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Correlation between Corporate Zakat, Capital Structures and Firm’s Performance: Case Study of Jakarta Islamic Index, Indonesia

Cited by 2 publications

References 3 publications

How Islamic Social Funds Support Sustainable Development Goals During Covid Outbreak? The Role of Religiosity, Trust, and Perceived Behavioral Control

How Islamic Social Funds Support Sustainable Development Goals During Covid Outbreak? The Role of Religiosity, Trust, and Perceived Behavioral Control

Does Zakat Signal the Firm Value?

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