Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Influence of Political Willingness, Flypaper Effect, and Regional Original Revenue on Regency/City Regional Expenditure in Central Java
Get PDFPublic financial management requires more attention because it is closely related to the prosperity of the nation, as stipulated in the 1945 Constitution Article 23 paragraph (1) which states that the APBN must be managed transparently and responsibly for the welfare of the people. Indonesia's fiscal decentralization policy gives greater authority to local governments to manage budgets to improve public services and regional development. The focus of this study is on regional expenditure, which is defined as a reduction in net assets during a certain period to fulfill regional obligations. In accordance with Government Regulation No. 58/2005, regional expenditures are used to fund mandatory, optional, and concurrent government affairs, and are classified based on affairs, functions, and expenditure groups. This study aims to analyze the effect of Political Willingness, the Flypaper Effect Phenomenon, and Regional Original Revenue on Regency / City Regional Expenditure in Central Java Province for the 2019-2023 Period. this research uses multiple regression analysis methods. It can be seen that the variables of Political Willingness, Flypaper Effect Phenomenon, and Regional Original Income have a positive and significant effect on Regional Expenditure
The Effect of Corporate Social Responsibility (CSR) And Company Size on Tax Avoidance (Case Study of Companies in All Sectors Listed on the Indonesia Stock Exchange for the Period 2019-2023)
Get PDFThis study aims to analyze the effect of Corporate Social Responsibility (CSR), Capital Intensity, Gender Diversity, and Company Size on tax avoidance. The main theoretical framework used includes stakeholder theory, legitimacy theory, and Stewardship theory. Secondary data used were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) during that period, with a purposive sampling technique. The sample consisted of 30 companies with a research period of five years, resulting in a total of 150 observations. The results of the study indicate that CSR and company size affect tax avoidance
Influence of Customer Experience on Customer Loyalty with Competitive Advantage as a Media Variable on Learnstuff Center
Get PDFThe purpose of this study is to examine how customer experience affects customer loyalty at Learnstuff.Center, using competitive advantage as a mediating variable. The study involved respondents selected through a census methodology and employed a quantitative approach with a survey method. The findings indicated that customer experience has a significant and positive impact on both competitive advantage and customer loyalty. Furthermore, competitive advantage was also found to significantly and positively influence customer loyalty. It was also demonstrated that competitive advantage mediates the relationship between customer experience and customer loyalty. These findings highlight the importance of Learnstuff.Center to focus on enhancing customer experience as a strategy to build a competitive advantage and strengthen customer loyalty in the online education industry.
 
The Role of Halal Lifestyle on Investment Decisions – Case Study on Students in the Management Study Program, Universitas Cokroaminoto
Get PDFThe role of a halal lifestyle is a form of personal awareness in implementing practices following Islamic teachings. This is related to a person's lifestyle in making an investment decision. The purpose of this study is to see how the role of an investor's halal lifestyle in their investment decisions, seen from Islamic financial literacy, and also their financial behavior. This study examines an investor, a student at Cokroaminoto University, who invests in the stock market. This study employs a qualitative approach, utilizing a case study design. The findings of this study indicate that the role of a halal lifestyle, as reflected in Islamic financial literacy and the financial behavior of investors, can influence the decisions made in their investments
Perubahan Mata Pencaharian Masyarakat Pasca Kereng Bangkirai Menjadi Kawasan Pariwisata
No full textPenetapan Taman Nasional Sabangau untuk menyelamatkan ekosistem gambut beserta keanekaragaman hayati dan keunikan alam mampu menarik perhatian turis lokal maupun mancanegara. Seiring perkembangan waktu, kawasan Kereng Bangkirai yang menjadi pintu masuk Taman Nasional sebangau mulai mendapat perhatian dari banyak pihak pemerintah maupun swasta. Pemerintah kota terus meningkatkan sarana prasarana serta melakukan promosi sebagai daya tarik sehingga kawasan Kereng Bangkirai mampu menjadi salah satu kawasan wisata yang cukup populer di kalangan masyarakat. Hal ini mendorong munculnya peluang dan ide masyarakat sekitar untuk mengembangkan berbagai bentuk usaha dan jasa dalam sektor pariwisata. Mayoritas masyarakat yang dahulunya bekerja sebagai nelayan, petani dan perkebunan saat ini telah berubah dan bergerak dalam sektor wisata. Metode yang digunakan dalam penelitian ini menggunakan pendekatan Deskriptif kualitatif Penelitian ini menggunakan teori perubahan untuk melihat proses dari adanya sebuah perubahan sosial yang terjadi dalam sebuah masyarakat dan teori pilihan rasional untuk memahami tindakan akan suatu tujuan dan ditentukan oleh nilai atau pilihan. Penelitian ini berfokus pada analisis proses perubahan mata pencaharian dan bagaimana masyarakat dapat menyesuaikan diri dengan perubahan sosial tersebut. Hasil dari menunjukan jika faktor ekonomi dan sosial menyebabkan keinginan masyarakat Kereng Bangkirai untuk berubah mata pencaharian. Dengan adanya dermaga kereng bangkirai sebagai kawasan pariwisata menjadi alasan mereka beralih mata pencaharian dan mampu beradaptasi untuk menjadikan sektor pariwisata sebagai pekerjaan tetap dan utama.Penetapan Taman Nasional Sabangau untuk menyelamatkan ekosistem gambut beserta keanekaragaman hayati dan keunikan alam mampu menarik perhatian turis lokal maupun mancanegara. Seiring perkembangan waktu, kawasan Kereng Bangkirai yang menjadi pintu masuk Taman Nasional sebangau mulai mendapat perhatian dari banyak pihak pemerintah maupun swasta. Pemerintah kota terus meningkatkan sarana prasarana serta melakukan promosi sebagai daya tarik sehingga kawasan Kereng Bangkirai mampu menjadi salah satu kawasan wisata yang cukup populer di kalangan masyarakat. Hal ini mendorong munculnya peluang dan ide masyarakat sekitar untuk mengembangkan berbagai bentuk usaha dan jasa dalam sektor pariwisata. Mayoritas masyarakat yang dahulunya bekerja sebagai nelayan, petani dan perkebunan saat ini telah berubah dan bergerak dalam sektor wisata. Metode yang digunakan dalam penelitian ini menggunakan pendekatan Deskriptif kualitatif Penelitian ini menggunakan teori perubahan untuk melihat proses dari adanya sebuah perubahan sosial yang terjadi dalam sebuah masyarakat dan teori pilihan rasional untuk memahami tindakan akan suatu tujuan dan ditentukan oleh nilai atau pilihan. Penelitian ini berfokus pada analisis proses perubahan mata pencaharian dan bagaimana masyarakat dapat menyesuaikan diri dengan perubahan sosial tersebut. Hasil dari menunjukan jika faktor ekonomi dan sosial menyebabkan keinginan masyarakat Kereng Bangkirai untuk berubah mata pencaharian. Dengan adanya dermaga kereng bangkirai sebagai kawasan pariwisata menjadi alasan mereka beralih mata pencaharian dan mampu beradaptasi untuk menjadikan sektor pariwisata sebagai pekerjaan tetap dan utama
The Effect of Workplace Fun and Organizational Identification on Employee Innovation Behavior in IT Companies
Get PDFThis study aims to explore how workplace fun, organizational identification, and demographic factors influence employee innovative behavior (EIB) in Chinese IT companies. Based on Social Exchange Theory and Affective Events Theory, the research collected 400 valid responses through a questionnaire survey and analyzed the data using methods such as linear regression, t-tests, and Analysis of Variance (ANOVA). The results indicate that both workplace fun and organizational identification have a positive impact on employee innovative behavior. Additionally, demographic factors such as age, education level, work experience, and position significantly influence employee innovative behavior, while gender does not. This study finds that workplace fun provides employees with positive emotional experiences, enhancing their intrinsic motivation and willingness to innovate. Organizational identification fosters a sense of belonging and alignment with organizational goals, further stimulating innovative behavior. Furthermore, employees who are older, more educated, have longer work experiences, and hold technical/R&D positions demonstrate higher levels of innovative behavior. This research offers valuable insights for IT companies, suggesting that managers should create a fun workplace environment and promote organizational identification to enhance employee innovation capability, thereby helping companies maintain a competitive edge in the fiercely competitive market.
Keywords: Workplace fun; Organizational identification; Employee innovation behavior; IT companies
Islamic Banking Learning Through Educational Games: Building Islamic Financial Awareness in Children
Get PDFIslamic financial education from an early age is very important to form an understanding and habits that are in accordance with Islamic economic principles. This article discusses how educational games can be an effective learning method in introducing the concept of Islamic banking to children. With an interactive and fun approach, educational games can help children understand the principles of Islamic finance, such as the prohibition of usury, the concept of profit sharing, and the values of honesty in transactions. This study uses a qualitative method with a case study approach in several Islamic elementary schools that apply educational games in learning. The results of the study show that this method improves children's understanding of the concept of Islamic banking and forms Islamic financial awareness from an early age
THE EFFECT OF THE THIRD’S PARTY FUNDS (TPF), PROFIT SHARING FINANCING AND EQUITY ON EARNING AFTER TAX AT BANK BCA SYARIAH IN 2018-2022
No full textThis research aims to analyze the Influence of Third Party Funds (DPK), Profit Sharing Financing And Equity on Earning After Tax at BCA Syariah Bank in 2018-2022. This research uses a quantitative approach with descriptive methods. This research uses secondary data in the form of BCA syariah bank quarterly financial report for 2018-2022 which is published on the official BCA syariah bank website. This research uses SPSS an analysis tool. The research results show that third party funds (DPK) have a significant effect on earnings after tax. Profit sharing financing influences earnings after tax. Equity influences earnings after tax. And third party funds (DPK), profit sharing financing and equity have a significant positive effect on BCA syariah bank earnings after tax
The Influence of Risk Perception, Project Uncertainty, and Investment Appraisal Techniques on Capital Budgeting Decisions: A Systematic Literature Review
Get PDFThis study aims to map the development of capital budgeting research with a focus on risk perception, project uncertainty, and investment appraisal techniques. A systematic literature review was conducted by integrating bibliometric analysis using Bibliometrix software on 101 articles retrieved from the Scopus and Dimensions databases. The analysis covers publication trends, author collaboration, and dominant research themes. The results indicate a significant increase in publications over the last decade, particularly in the areas of project risk management and advanced investment appraisal methods. The findings also reveal a thematic shift from traditional capital budgeting approaches toward risk- and uncertainty-based frameworks, along with the integration of non-financial factors in investment decision-making. This study provides a comprehensive overview of the evolution of capital budgeting research and offers a foundation for future studies as well as managerial practices that are more adaptive to risk and uncertainty
The Impact of E-Filing and Digital Tax Administration on Taxpayer Compliance in Emerging Economies: Evidence from Lombok
Get PDFDigital transformation has become a fundamental pillar of tax administration reform in many developing economies. This study investigates the impact of e-filing and digital tax administration on taxpayer compliance, with digital literacy as a moderating variable, using evidence from Lombok, Indonesia. A quantitative explanatory approach was employed using survey data from 92 taxpayers who had used e-filing for at least two consecutive years. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that e-filing has a significant positive effect on formal tax compliance (β = 0.32; p < 0.01), while digital tax administration significantly influences material compliance (β = 0.28; p < 0.01). Furthermore, digital literacy significantly moderates the relationship between digital tax administration and taxpayer compliance (β = 0.21; p < 0.05), indicating that taxpayers with higher digital literacy benefit more from digitalization. The model explains 56% of the variance in taxpayer compliance (R² = 0.56) with strong predictive relevance (Q² = 0.41). This study confirms that digital tax systems can effectively enhance compliance, provided that digital infrastructure and taxpayer literacy are adequately developed. The findings strengthen the applicability of the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) in digital taxation contexts. Practically, this study offers policy implications for the Indonesian Directorate General of Taxes (DJP) to enhance digital literacy education and optimize digital tax systems, especially in underdeveloped regions such as East Lombok