Implementasi Pola Bisnis Etis dan Bermoral Ditinjau dari Sharia Enterprise Theory dalam Sistem Ekonomi Islam Studi pada Penyaluran Csr Oleh Toko Basmalah

Authors

  • Arifah Dwi Agustina Universitas Islam Negeri Sunan Ampel Surabaya
  • May Sani Nirmala Putri Ramli Universitas Islam Negeri Sunan Ampel Surabaya
  • Sri Wigati Universitas Islam Negeri Sunan Ampel Surabaya

DOI:

https://doi.org/10.30640/akuntansi45.v6i2.5786

Keywords:

Business Ethics, Corporate Social Responsibility, E-Learning Adoption, Sharia Enterprise Theory, Technology Acceptance

Abstract

This study examines the influence of internal and external factors on students’ interest in using e-learning systems through an integrative theoretical framework combining the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and the Unified Theory of Acceptance and Use of Technology (UTAUT). TAM highlights perceived ease of use and perceived usefulness as primary determinants shaping users’ attitudes toward adopting technology. TPB complements this perspective by emphasizing the roles of individual attitudes, subjective norms, and perceived behavioral control in forming behavioral intentions. Meanwhile, UTAUT broadens the analytical framework by incorporating additional determinants, including performance expectancy, effort expectancy, social influence, and facilitating conditions that support technology utilization. By integrating these three theoretical approaches, this research seeks to develop a more comprehensive explanation of the factors that shape students’ acceptance and intention to use e-learning platforms. The study is particularly relevant in the context of higher education, where digital transformation increasingly influences learning methods, student engagement, and academic performance in the modern educational environment.

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Published

2025-11-30

How to Cite

Arifah Dwi Agustina, May Sani Nirmala Putri Ramli, & Sri Wigati. (2025). Implementasi Pola Bisnis Etis dan Bermoral Ditinjau dari Sharia Enterprise Theory dalam Sistem Ekonomi Islam Studi pada Penyaluran Csr Oleh Toko Basmalah. AKUNTANSI 45, 6(2), 1053–1065. https://doi.org/10.30640/akuntansi45.v6i2.5786

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