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Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and servi...
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Fitur Edukasi Finansial dan Promosi Media Sosial Terhadap Perilaku Investasi Mahasiswa dengan Moderasi Literasi Keuangan
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The development of financial technology (fintech) in the digital era has made it easier for young people, particularly students, to access investment services through applications such as Bibit, Ajaib, Pluang, and Bareksa. The increasing number of young investors has not been fully aligned with the quality of investment decision-making, which is still influenced by low financial literacy, social media promotion, and the availability of financial education features on digital platforms. This stud...
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Pengaruh Administrasi Pajak Digital, Kualitas Pelayanan Fiskus, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung. Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sa...
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Pengaruh Modal Intelektual, Inflasi, dan Dana Pihak Ketiga terhadap Manajemen Laba.: (Studi Empiris pada Bursa Efek Indonesia (BEI))
DHARMA EKONOMI
Vol 32
, No 2
(2025)
Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often f...
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Evaluating Open-Source Machine Learning Project Quality Using SMOTE-Enhanced and Explainable ML/DL Models
Journal of Computing Theories and Applications
Vol 3
, No 2
(2025)
The rapid growth of open-source software (OSS) in machine learning (ML) has intensified the need for reliable, automated methods to assess project quality, particularly as OSS increasingly underpins critical applications in science, industry, and public infrastructure. This study evaluates the effectiveness of a diverse set of machine learning and deep learning (ML/DL) algorithms for classifying GitHub OSS ML projects as engineered or non-engineered using a SMOTE-enhanced and explainable modelin...
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Faktor Penetapan Harga Jual dan Distribusi Pendapatan dalam Perspektif Islam
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretation...
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Analisis Implementasi Akad Murabahah Bil Wakalah pada Pembiayaan di KSPPS IBil FEBI UIN SAIZU
Unik Depisari
; Fathonah, Aenia Latif
; Cery, Cery
; Ashfa, M. Aqila
; Fitriyah, Siti Zakiyatul
; Sulasih, Sulasih
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and concl...
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Strategi Bank Syariah Dalam Meningkatkan Minat Masyarakat Terhadap Produk Tabungan Syariah
Damayanti, Chika Permata Destia
; Romdon, Fani
; Anggraeni, Feny Yulia
; Prasetyaningsih, Hana
; Anjarani, Resti Dwi
; Rosmiah, Rosmiah
; Sulasih, Sulasih
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the digitalization strategies implemented by Islamic banks to increase public interest in Sharia savings products. The research focuses on the use of digital technologies such as mobile banking, Islamic fintech, big data, and social media as key instruments to enhance service accessibility and strengthen customer trust. A qualitative descriptive method with a literature-based approach was employed by collecting and examining relevant academic sources. The data were ana...
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Strategi Bank Syariah Dalam Meningkatkan Literasi Keuangan Syariah di Era Digital
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the strategies used by Islamic banks to improve Islamic financial literacy in the digital era and to identify the challenges and opportunities that arise during their implementation. A mixed method approach with a concurrent triangulation design was applied, combining qualitative data collected through interviews and document analysis with quantitative data gathered from community perception surveys regarding Islamic financial literacy. Data analysis involved thematic...
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Analisis SWOT terhadap Strategi Pemasaran Produk Hanabung pada KSPPS Hanada Quwais Sembada
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the marketing strategy of the Wadiah Savings Product (Hanabung) at KSPPS Hanada Quwais Sembada using a SWOT approach to identify internal strengths, weaknesses, external opportunities, and threats influencing the institution’s marketing performance. The research employs a descriptive quantitative method supported by qualitative data obtained from interviews with five key informants. Data analysis was conducted using the IFE and EFE matrices to evaluate the weight, rati...
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