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Chaerul Meizar; Donny Indrawan; Dien Noviany Rahmatika

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

Roza Eka Putri; Mira Julianti; Sania Ananda; Agustiawan Agustiawan

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research aims to investigate the influence of business ethic and religiosity on the perception of accounting students in Indonesia. The research methodology adopts a systematic approach to extract data from nine relevant articles throught Google Scholar search. Business ethic and religiosity have a positive impact on student’s ethical perception. The results indicate that out of the accumulated 9 articles, one research method was employed, namely quantitative. Among the 9 articles, 7 factors were identified as influencing the ethical perception of accounting students in Indonesia, including business ethic education, religiosity, love of money, Machiavellianism, equity sensitivity, understanding of accountant’s code of ethic, and emotional intelligence.

Nasywa Putri Aurora; Diah Eka Fariska; Rifa Nur Azizah; Lucky Purwantini

Jurnal Budi Pekerti Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Social interaction has become a crucial need for students in the university environment, but individual conflicts can pose challenges. Conflict is a part of life, but if not handled properly, it can be difficult to control. This research aims to explore the relationship between religiosity and empathy with forgiveness behavior, utilizing a quantitative approach. The research sample involves 135 active students from Universitas Islam 45 Bekasi. The analysis results indicate that there is no significant linear relationship between religiosity and forgiveness, and there is no significant linear relationship between empathy and forgiveness. These findings illustrate that a high level of religiosity does not necessarily indicate positive forgiveness behavior, and empathy does not always contribute to the formation of forgiving attitudes. Additionally, the research highlights other contributing factors to forgiveness not addressed in the study, such as relationship quality, personality types, and attack characteristics. Therefore, further research is needed to identify and measure the influence of these factors. Furthermore, the research results indicate that 88% of other factors influencing forgiveness remain unexplored, emphasizing the need for further research with larger and more diverse samples.

Ika Ika; Rasban Yoyon

Jurnal Budi Pekerti Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research was motivated by cases that occurred in students who behaved negatively and were lacking in religious matters. PAI teachers are central or central in developing students' religious knowledge and practices. Therefore, PAI teachers are required to implement special strategies to reduce and prevent students from carrying out negative behavior that can harm the school and the community environment. This research uses a qualitative research design. The methods used in this research for data collection techniques are observation, interviews and documentation. The next steps are data reduction, data presentation and verification or drawing conclusions. The results of research on the Teacher Strategy carried out by PAI in Increasing Student Religiosity at SMKN 6 Tangerang are as follows: First, understanding is provided by providing information to students regarding knowledge and the nature of good values from the material presented by educators. This process must be carried out continuously so that students can draw on the messages conveyed by educators. As an example of honesty, cultivation is usually carried out during learning activities by linking material and real life. Second, habituation is a strengthening stage of the previous stage, namely cultivation. The function of habituation is as a bonding tool between students' behavior and themselves, the aim of which is to provide deeper and broader understanding. Third, example is a supporting factor in improving students' religious character. An example will be accepted if it is set by someone close to you. Exemplary really prioritizes aspects of behavior in real action.

Dona Dwi Novita; Siti Asyaroh; Windy Sakila Nazwa

Jurnal Publikasi Ilmu Psikologi. 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

This research aims to investigate the close relationship between the level of religiosity and psychological well-being in students of the Islamic Broadcasting Communication Department at the Faculty of Da'wah and Communication at UIN SU.  By adopting a quantitative approach, this research involves active participants in the program and uses proven measurement instruments.  By collecting data using a structured questionnaire, this research analyzes the level of religiosity and psychological well-being of students, and explores the relationship between the two.  The results of statistical analysis show that there is a significant positive relationship between the level of religiosity and psychological well-being in students of the Islamic Broadcasting Communication Department.  These findings support the concept that appreciation of religious values ​​and involvement in religious practices can make a positive contribution to students' psychological well-being.  The practical implication of this research is the need to pay attention to religious aspects in the development of academic programs, as well as providing appropriate psychological support for students who seek a balance between academic demands and religious values.

Bayu Agus Subaidi; Liyanto Liyanto

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

Knowledge of finance, understanding of religiosity and security are three aspects that can influence a person's decision to make savings. By understanding these three aspects, it is hoped that the millennial generation will become a generation of quality for the progress of the nation and state. This research is a descriptivequantitative research using primary data. The sample used in this study was 95 millennial generation respondents. Data were obtained by distributing questionnaires both in person and online to respondents who met the qualifications as millennials or those born in 1990 to 2000. The data that was obtained was then processed with statistical software tools, namely SPSS version 26. The results in this study based on the regression test are: first, partially, the financial literacy variable has no influence on saving decisions. Second, partially, religiosity does not have a significant influence on the decision to save in Islamic banks. Third, partially, security has a significant influence on the decision to save in Islamic banks. And fourth, simultaneously, financial literacy, religiosity and security variables significantly influence the decision to save in Islamic banks.

As’ad Isma; Victor Diwantara; Ira Puspita Sari

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The thesis with the title "The Influence of Income and Religiosity on Employee Performance (Study at PT. Bhakti Idola Tama, Sungai Gelam District, Muaro Jambi Regency)" was written by Ira Puspita Sari, NIM 501190279, Department of Sharia Economics, Sulthan Thaha Saifuddin State Islamic University, Jambi 2023. An employee's performance will increase and develop when the employee is satisfied with the income received and an attitude of religiosity in each employee. The aim of this research is to determine the effect of income and religiosity on employee performance. The research method used in this thesis research is descriptive quantitative. The samples taken were 40 respondents. Data collection techniques by researchers are literature study, observation, interviews and questionnaires. The results of the research in this thesis are that Income and Religiosity simultaneously or together have a positive and significant effect on the performance of PT employees. Bhakti Idol Tama. It is known that the significance value for income and religiosity (X) simultaneously on Employee Performance (Y) is 0.003 < 0.05 and the calculated F value > F table (6.668 > 3.25). So it can be concluded that Ha is accepted and Ho is rejected. It is hoped that the results of this research can contribute, have an impact or have implications for related parties so that they can be used as a reference for research, scientific development and so on.

Ike Febriyanti; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.    

Soewandi, Adinda

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2023 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Abstract The poem "Sergius Mencari Bacchus" by Norman Erikson Pasaribu which is the object of this research aims to describe things related to (1) the physical and mental structure of the poem "Sergius Mencari Bacchus", (2) aspects of Christian religiosity in the poem "Sergius Mencari Bacchus”. The data collection technique was based on the form of a part of one of the poems in the poetry anthology book "Sergius Mencari Bacchus". The analysis technique used is in the form of analysis and interpretation of the data which is the subject of the study, as well as the emphasis on analyzing the religious values ​​contained therein. The results of the study describe that there are six physical structures and four mental structures that are builders in the poem "Sergius Mencari Bacchus". There is also an explanation regarding each stanza in the poem "Sergius Mencari Bacchus" in relation to the value of Christian religiosity. With the research that has been done, new meanings and understandings have been found regarding the values ​​of Christian religiosity which are very strong in the poem. How can Indonesian society, which is predominantly Muslim, be unable to interpret the poem "Sergius Mencari Bacchus" and its relation to the history that happened to the two figures who are the object of the poem. Apart from being related to religious values, there are also historical values ​​that lie behind the story of the two figures.   Keywords: christianity, poetry, religiosity, inner structure, physical structure     Abstrak Puisi “Sergius Mencari Bacchus” karya Norman Erikson Pasaribu yang menjadi objek penelitian tersebut bertujuan untuk mendeskripsikan hal-hal terkait (1) struktur fisik dan batin puisi “Sergius Mencari Bacchus”, (2) aspek-aspek religiusitas Kristen dalam puisi “Sergius Mencari Bacchus”. Teknik pengumpulan data berdasar pada wujud bagian salah satu puisi dalam buku antologi puisi “Sergius Mencari Bacchus”. Teknik analisa yang digunakan berupa analisa dan juga pemaknaan terhadap data yang menjadi subjek kajiannya, serta penekanannya pada analisa nilai religiusitas yang terkandung didalamnya. Hasil penelitian menjabarkan adanya enam struktur fisik serta empat struktur batin pembangun dalam puisi “Sergius Mencari Bacchus”. Terdapat juga penjabaran terkait tiap bait dalam puisi “Sergius Mencari Bacchus” dalam kaitannya dengan nilai religiusitas Kristen. Dengan adanya penelitian yang telah dilakukan ditemukan pemaknaan dan pemahaman baru terkait nilai religiusitas Kristen yang sangat kental dalam puisi tersebut. Bagaimana dalam masyarakat Indonesia yang mayoritas beragama Islam kurang dapat memaknai puisi “Sergius Mencari Bacchus” serta kaitannya dengan sejarah yang terjadi pada dua tokoh yang menjadi objek dari puisi tersebut. Selain terkait dengan nilai religiusitas terdapat juga nilai sejarah yang melatar belakangi penceritaan dua tokoh tersebut.   Kata kunci: kristen, puisi, religiusitas, struktur batin, struktur fisik

Diah Ayu Triramdhani; Agus Sujianto; Adam Giovanni; Luk Luk Ul Muyasaroh

Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

Dilihat dari sisi kuantitas nasabah, total nasabah yang dimiliki perbankan syariah meningkat, namun demikian pangsa pasar perbankan syariah sebagai lembaga keuangan di Indonesia masih relatif kecil. Untuk menjawab permasalahan tersebut, penelitian ini menggali faktor-faktor yang mendorong  kecenderungan masyarakat untuk menabung di bank syariah. Kajian literatur dilakukan, dan data dikumpulkan melalui dokumentasi. Sesuai temuan, penelitian ini mengidentifikasi tiga faktor kunci: pengetahuan, persepsi, dan religiusitas, yang memainkan peran penting dalam mempengaruhi minat masyarakat untuk menabung di bank syariah

Hilwatun Nazwah; Nera Marinda Machdar

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk: (1) Menguji kesadaran wajib pajak terhadap kepatuhan wajib pajak; (2) Menguji sanksi pajak terhadap kepatuhan wajib pajak; (3) Menguji pelayanan fiskus terhadap kepatuhan wajib pajak; (4) Menguji religiusitas dapat memoderasi pengaruh antara kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Menguji religiusitas dapat memoderasi pengaruh antara sanksi pajak terhadap kepatuhan wajib pajak; (6) Menguji religiusitas dapat memoderasi pengaruh antara pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan : (1) Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (2) Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (3) Pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (4) Religiusitas memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Religiusitas memperkuat pengaruh sanksi pajak terhadap kepatuhan wajib pajak; (6) Religiusitas memperkuat pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak.

Prasetya, Adhitya Yoga; Ernah, Ernah; Andanarini M S, Dhian

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

The reason for this study is to examine the impact of the religiosity, halal name and word of mouth on purchasing decisions. Religiosity, Halal Label, Word of Mouth, and Purchase Decision are the dependent variables analyzed in this study. The example utilized in this study comprised of 100 clients of Wardah restorative items. Through the distribution of questionnaires, the purposive sampling method was used for sampling. Validity and reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, model feasibility tests (F tests), individual parameter significance tests (t statistic tests), and coefficient tests were utilized in this study's data analysis. determination (R2) using the SPSS software. Word of mouth had a positive and significant impact on purchasing decisions, and religiosity had a positive and significant impact. Halal Label had a positive and significant effect.

Yuni Asri Raharto; Siti Jenab Humayyah; Dini Alviani

Jurnal Riset Rumpun Ilmu Bahasa 2022 Pusat riset dan Inovasi Nasional

Artikel ini membahas mengenai nilai yang  terdapat pada beberapa puisi dari buku antologi puisi yang berjudul Montase: Serpilihan Sajak karya Dr. Heri Isnaini, M.Hum. Pemilihan topik ini disebabkan ditemukannya nilai-nilai tersebut yang menarik untuk dibahas. Sebab nilai-nilai tersebut begitu penting untuk diingat sebagai pengingat pada kehidupan saat ini. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data menggunakan studi pustaka serta dokumen. Data-data yang digunakan adalah enam puisi dalam Antologi Puisi Montase berjudul “Sajak Ziarah 1”, “Sajak Ziarah 2”, “Laki-Laki yang Mencintai Tulang Rusuknya”, “Kepada Tuhan”, “Aku Tidak Akan Berhenti Mencari Mu”, dan “Warna”. Hasil dari penelitian ini menunjukan bahwa keenam puisi tersebut memiliki kesamaan mengenai religiusitas. Jika disambungkan, maknanya akan saling berkaitan antara satu puisi dengan puisi lainnya.

Barkhowa, Mokhammad Khukaim; Fitriyanti, Nurul; Barhaq, Vio Vanessa

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

New normal life aims to improve faith and religiosity, by worshiping according to their respective beliefs. Work engagement is also the feeling of workers being comfortable with their work or organization so that faith or worship is needed to be comfortable with their work or organization. This study aims to examine how religiosity has on employee performance with work engagement as mediation for company employees in Salatiga City. The sample in this study uses the calculation with the Slovin formula with a sample of 100 employees. Sampling using simple random sampling. There are three measuring tools for data analysis in testing the hypothesis, namely Simple Regression Analysis, Multiple Regression Analysis, and Sobel Test through Classical Assumption Test, Model Goodness Test, and Validity and Reliability Test. The results of hypothesis testing are that religiosity has a positive effect on work engagement, work engagement has a positive effect on employee performance, and religiosity affects employee performance through work engagement.