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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.

Ni Komang Maheswari Puspita Dewi Narendra Putri; I Made Pande Dwiana Putra

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

E-Wallet is an application-based service that makes it easy for users to save money and use it as a payment method. This research aims to analyze the factors that influence e-wallet use among Gen Z FEB Unud students based on the Technology Acceptance Model (TAM) theory, which focuses on how perceived usefulness and perceived ease of use influence actual system use through behavioral intention as mediation. . The number of samples used was 203 respondents using the purposive sampling method . The research instrument used a questionnaire with a 5 point Likert scale . The collected data was then tested and analyzed using path analysis with the SPSS 21 program. The results of the research show that perceived usefulness and perceived ease of use have a positive and significant effect on actual system use through behavioral intention as a mediation of e-wallet use among Gen Z FEB Unud Student.    

Fatih Fuadi; Heni Verawati; Nadiya Putri Ananda Anom

JUREKSI (Journal of Islamic Economics and Finance) 2024 STIKes Ibnu Sina Ajibarang

The large number of businesses currently developing shows that economic transactions are increasingly developing. People's needs for fashion and clothing have developed very rapidly and have advanced following world fashion trends, so that many people want to follow developments and dress styles according to the latest trends. Currently, fashion products are one of human clothing needs, so many people are interested in the fashion models that people want. Fashion will continue to change from time to time following increasingly advanced and modern developments. Every year, even every generation, has a different fashion character. However, the development of fashion which continues to advance and develop will always be something interesting to watch or follow according to existing trends because through clothes we can find out many things about people's lives at that time. The formulation of the problem in this research is: Does the value of religiosity influence the interest in buying Ladyfame fashion products, Does product knowledge influence the interest in buying Ladyfame fashion products, Does the value of religiosity and product knowledge influence the interest in buying Ladyfame fashion products, and what is the value of religiosity, product knowledge and purchasing interest in an Islamic business perspective. This research aims to analyze the influence of religiosity values, product knowledge on intention to purchase Ladyfame fashion products and from an Islamic business perspective. This study used quantitative methods. The sample size of 100 Ladyfame consumer respondents is determined the Lemeshow formula. The data analysis method in this research uses SPSS 23. The tests used in this research are validity tests, reliability tests, and hypothesis tests.The results of this study show that the value of religiosity has no significant influence on interest in purchasing Ladyfame fashion products. Product knowledge has a significant influence on interest in purchasing Ladyfame fashion products. And the values ​​of religiosity and product knowledge influence the interest in buying Ladyfame fashion products. Viewed from an Islamic business perspective, the value of religiosity towards buying interest must be in accordance with the values ​​stated in the law of buying and selling which are summarized in the pillars of Bai' As-Salam, namely the existence of sellers and buyers, the existence of goods and money, the existence of sigat (ijab qabul) or contract that has been agreed to by both parties. Meanwhile, product knowledge is also really needed in purchasing activities so that you don't waste your buying interest because Allah really doesn't like people who are wasteful or wasteful. Having Product Knowledge or knowledge about a product means consumers don't spend excessively, because when consumers already know about a product and are interested in buying that product will be more interested in a product that they already know about, so they will be interested in buying a product according to their needs.                  

Mochamad Salva Putra E; Agus Wahyudi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

  Abstract, Fiscal and monetary policies have an important role in sustainable economic growth in Indonesia. This research aims to evaluate the effectiveness of fiscal and monetary policies in achieving sustainable economic growth. The research method applied is descriptive analysis using secondary data obtained from various trusted sources. The research results show that fiscal policy, which includes budget regulation, taxes and subsidies, has made a positive contribution to economic growth. However, efforts are still needed to improve the efficiency of budget management and transparency in the use of public funds. Meanwhile, monetary policy, which includes setting interest rates and the money supply, also has a significant impact on economic growth. However, the need to balance price stability and economic growth remains a challenge. In conclusion, to achieve sustainable economic growth, close coordination between fiscal and monetary policies is needed. In addition, comprehensive structural reforms and increasing institutional capacity are very important to create a supportive environment to ensure sustainable economic growth in Indonesia.

Haikal Dzikri Daulay; Siti Endang Sariniah; Zahra Audi Maharani

Jurnal Pajak dan Analisis Ekonomi Syariah 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research is a process of analyzing the effect of unemployment on poverty through economic growth in North Sumatra Province from 2021 until 2023. The survey was conducted in 2023 districts/cities in North Sumatra Province by the North Sumatra Central Statistics Agency. 2021-2023. The results of this research state that population growth has a strong significance on the level of open unemployment. However, economic growth has a negative impact on the open unemployment rate. At the same time, population size and economic level are related to open unemployment. These results suggest that states and city governments should pay more attention to this issue. To improve the regional economy and slow population growth, apart from investing money, the focus should also be on creating new jobs. In this way, more people will get jobs and the problems of unemployment and poverty will be reduced.

Moch. Dicky Riza

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2024 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Systematically, this paper describes the reasons for the importance of educational entrepreneurship in character building for students and assumes that educational entrepreneurship will encourage students to start entrepreneurship. The many problems of poverty do have consequences on competition in getting jobs because in Indonesia it is very limited. It is only fitting that as the next generation of the nation in the future, students should be persistent in encouraging the spirit of entrepreneurship so that they do not rely on limited job opportunities but must become job providers and creators. The method used in this study is the Literature Review method, which is to review the themes raised. The way to collect information from this library activity is from various library sources which are needed as a source for developing new ideas in the form of a framework which will eventually become a theory. Entrepreneurial character through learning about entrepreneurship can be built through higher education. For students to cultivate entrepreneurial traits, they must start early because truly reliable and successful entrepreneurs start from small to large things or businesses, not the other way around. Students must get rid of thoughts about entrepreneurship, namely when starting a business they must have large capital money and feel unable to take risks that will be faced in the future.

Mathias Efi; Maria Indriyani Hewe Tiwu; Novi Theresia Kiak

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to find out and explain  the analytical influence  of the influence of the rupiah exchange rate, the amount of money in circulation and the inflation rate on economic growth in Indonesia. The type of research used by the researcher is quantitative research using secondary data. The data analysis techniques used include, multiple linear regression analysis, classical assumption test and hypothesis test using Eviews analysis tools. The results of the T test show that  the exchange rate variable has a significant positive impact on Indonesia's economic growth, the money supply variable has a very large positive impact on Indonesia's economic growth, and the Inflation variable has a significant negative impact on Indonesia's economic growth. The results of the F test show that  the exchange rate variable, the money supply  variable, and the Inflation variable simultaneously have a significant effect on Indonesia's economic growth.

Alius Almung; Fransina W. Ballo; Novi Theresia Kiak

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of the rupiah exchange rate on the use of Kina in Mosso Village, Muara Tami, Papua. Quantitative methods were used in this research to analyze secondary data collected from the websites of Bank Indonesia and the Indonesian Central Bureau of Statistics. The number of quarters, which collects all information during the study period, was used for sampling. This research uses two independent variables: inflation, Bank Indonesia interest rates (SBI) and money supply (JUB). The dependent variable is the exchange rate. Multiple linear regression analysis, T test, and F test were used to analyze the data. The results of the T hypothesis test show that inflation has a significant influence on the exchange rate partially during the period studied, with a significance value of 0.001. The interest rate does not have a significant influence on the exchange rate partially during the period studied, with a significance value of 0.462. The money supply also does not have a significant influence on the exchange rate partially, with a significance value of 0.17. The results of the F hypothesis test with a significance value of 0.000 show that inflation, interest rates and money supply simultaneously have a significant influence on the exchange rate in the 2018–2022 period.

Satriya Romadhan; Sonny Fransisco Siboro; Shintya Nuraliza Kusuma Putri; Wiwin Veberlina Hia

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.

Chusnia Chusnia; Diyan Ibaidah Ayogi; Muhammad Ichlasul Amal; Sumriyah Sumriyah

Jurnal Ilmu Hukum Sosial dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

Indonesia is an archipelagic country which has different legal characteristics, namely community life in villages which is closely related to family ties, which does not rule out the possibility that problems will arise such as the problem of dividing inherited land which often causes disputes within the family. This journal discusses legal solutions to the infringement of inherited land rights by non-heirs. The author emphasizes that seizure of inherited land by non-heirs can cause disputes and conflicts, as well as impact personal interests. Empirical juridical research method, using a statutory approach. The aim of this research is to find out the regulations for the distribution of inherited land rights and to understand the legal consequences of encroachment on inherited land rights by third parties. The results of this research show that the division of inheritance rights over land is regulated by the inheritance law that applies in Indonesia, there are three systems of inheritance law, namely Customary Inheritance Law, Islamic Inheritance Law, and Civil Inheritance Law, and the regulation of the distribution of inheritance rights over inheritance that applies in Indonesia. The legal consequence of encroachment on inheritance rights by a third party is that the heirs receive compensation for material and immaterial losses resulting from unlawful acts calculated in the form of money or by replacing goods or objects that have been damaged or confiscated, according to the value of the goods.      

Woro Susanti

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Health tourism particularly medical tourism has been an attention by Indonesian government. Many Indonesian citizens travel overseas to get medical treatment and it has made millions dollars of money went out of country. As tourism industry is always increasing, nowadays, it does not only touch the leisure sector, it expands into health industry. Medical tourism is a combination of both health care and leisure activity. It is projected to grow US$38 until US$55 billion per year.  Indonesia works to mitigate the loose of money because of the citizens seeking medical treatment overseas. The next important step is the synergy of every stakeholders which consists of government, academic, media, private sector and community. Consumer motivations in health tourism is various such as to get a better health facilities at better price.

Khamdan Khanafi

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Its implementation and application require the use of the TPPU Law by relying on the initial crime or primary crime, the main crime according to investigators and prosecutors is part of the formal and material requirements in an event file, for its fulfillment if it is incomplete it can be considered unable to carry out prosecution by prioritizing formal processes. Money laundering cases are rarely charged under the TPPU Law because the charges given are not cumulative charges, and are only limited to the initial crime, complicated bureaucracy and difficult communication between agencies due to the integrity that does not exist between judicial institutions as a criminal justice system, lack of socialization process and regarding the anti-money laundering regime to investigators, public prosecutors, and PPATK. The problem in this study is how to apply international criminal law to money laundering. The application of International Money Laundering into Indonesia's national criminal law depends on compliance with international treaties governing transnational criminal activities. This agreement has been approved and implemented by the legal and regulatory framework of the country. This impact is seen in lawmaking, the passing of Presidential Decrees, and the legal doctrine articulated in this agreement. The Money Laundering Act serves as an example of domestic criminal legislation promulgated as a means of enforcing international conventions

Tusana Nurul Safaah; Nunik Mulyandari; Budi Satriyanto; Karyoto Karyoto

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2024 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

The aim to be achieved in this research is to find out the socio-economic status and empowerment of fishing fishermen. The method used to answer the problems in this research is a literature review using secondary data sources. The results of the research show that the social and economic conditions of the capture fishermen group can certainly be seen from the types of fishermen, the first of which is boat charter fishermen, where they have a more stable social and economic status. Second, fishermen in the labor category where these fishermen have the most worrying social and economic status. Third, owner fishermen, where this type of fisherman has good social and economic status. Fourth, entrepreneurs in this mechanism are at the most important social and economic strata. Empowerment that can be carried out is First, the revitalization of ships and fishing gear, which in this case is realized by the government through the formation of groups. Second, empowerment that can be carried out is by providing capital assistance to fishermen where the mechanism for providing assistance can be implemented on a rolling basis using regional money. Third, conduct training for fishermen

Fathiya Syahidah Nasution; Dian Zahra Syahfitri Lubis; Hikmah Indri Yani Harahap; Dini Vientiany

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.    

Nur Ahmad Al Fai’q; Ahmad Faisal; Nur Fadillah; Kurniati Kurniati

Lembaga Pengembangan Kinerja Dosen 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

Fatma Sari; Hamdi Abdul Karim; Susanda Febriani

Manajemen Kreatif Jurnal (MAKREJU) 2024 Pusat Riset dan Inovasi Nasional

The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the field. This research focuses on the theme of school education. Research findings suggest that budgetary planning has been proven effective by the existence of accurate manual accounting evidence and financial management carried out with the principles of openness and public accountability. Financial management at SMAN 5 Payakrasuh has successfully adopted the concept of openness and accountability in its internal reporting. It has been found that 85% of the money has been spent according to the planned.

Lutfiah Difatul Azizah; Muhammad Sahrul

Jurnal Inovasi Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

Parenting is a way to look after, develop, care for, guide and fulfill children's basic needs, but recently many children have not received optimal care from their families. so that children become vulnerable to abandonment or abandonment. Therefore, an orphanage is the right choice for parents to entrust their children with the aim of being able to fulfill the child's basic needs optimally. The theory used in this research is the parenting theory which contains services, care, guidance, and meeting the needs and elements of the ASAH orphan friend boarding program by facilitating, clothing, food, shelter, education, health, infrastructure, and pocket money and holidays. as well as care from foster parents in orphanages. The results of the research show that the ASAH program has provided optimal care including provision of clothing, food, shelter, education, health, infrastructure, pocket money and holidays so that foster children while they are in the hostel feel very helped because there is a lot of help provided by foster parents. and the Friends Foundation

Luh Putu Nindia Sastiari; Ni Ketut Seminari

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Technological developments in payment systems that are being encouraged by the government lately involve the emergence of payment instruments known as electronic money (e-money) and virtual money (virtual money). QRIS is a QR code standard for digital payments through server-based electronic money applications, electronic wallets, or mobile banking. This study aims to determine the effect of convenience, trust on usage decisions. The sample in this study used respondents who live in Bangli and are Generation Y and Generation Z who are 17 years and over as many as 84 consumers. The data analysis technique uses Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and T Test. From the research results obtained, the results of convenience have a positive and significant effect on the decision to use, trust has a positive and significant effect on the decision to use and convenience and trust have a positive and significant effect on the decision to use. Suggestions that can be given by researchers are that it is hoped that the QRIS manager will periodically make updates to QRIS, the QRIS manager provides complete information on social media or the official QRIS website so that later all the information needed by QRIS users is available and continues to add places that provide QRIS payment methods.

Arosyid Abrian Loka; Bina Alfiyya Shofaa; Wisnu Adji Nugroho; Muhammad Kurniawan

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of the labor force, inflation, unemployment and poverty on economic growth in Indonesia for the period (2014-2022). The variables used are Inflation as the dependent variable, Money Supply (JUB) and Interest Rates as the independent variables. The data used in this research is secondary data obtained from publications by the Indonesian Central Bureau of Statistics. The analytical method used is a multiple linear regression model or Ordinary Least Square (OLS). In processing the data, the author used the help of Eviews 10 software. Based on the estimation results, it was found that there is a relationship between Labor Force, Inflation, Unemployment and Poverty on economic growth in Indonesia and the variables Labor Force, Inflation, Unemployment and Poverty have a positive and significant effect on Economic Growth in Indonesia .      

Revian Jedha Arhansyah; Nadhil Najwan Putra Cahya; Muhamad Febri Pribadi; Ifyar Aztyardi Anhar

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research highlights the importance of women's representation in the legislature as an indicator of the quality of democracy in Indonesia. Although regulations set a minimum quota of 30% women's representation, the realization is still low with a projection of only 22.1% of women elected in the 2024 DPR. The open proportional electoral system provides opportunities but also presents challenges, such as money politics and patriarchal culture. Internal factors such as lack of confidence and double burden, as well as external factors such as political violence and lack of support from parties, hinder women in politics. To increase this representation, strategies such as gender mainstreaming in political communication, effective affirmative action, and inclusive political education are needed. These efforts aim to create a more inclusive and gender-equal parliament, supporting women's role in public policy-making.