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Enhancing Financial Stability through Islamic Financial Planning: Literacy, Trust, and Investment Strategies in Indonesia
Get PDFThis study examines strategies for enhancing financial stability through Islamic financial planning in Indonesia, focusing on the role of financial literacy, trust, and investment behaviors. Using a qualitative descriptive method and a literature review approach, the study analyzes key factors influencing saving and investment decisions in Islamic finance. Findings indicate that Islamic financial literacy significantly impacts financial behavior, enabling individuals to make ethical and Sharia-compliant decisions, particularly in utilizing instruments such as sukuk, mudharabah, and musharakah. Education and religiosity are also pivotal, driving higher participation in Islamic financial products. Moreover, trust and transparency in Islamic financial institutions enhance public confidence, encouraging active engagement in the sector. Sukuk is the preferred investment instrument due to its stability, while mudharabah and musharakah attract those seeking higher returns despite inherent risks. The study highlights the importance of improving Islamic financial literacy and transparency to bridge the gap between idealism and practice, ensuring that financial planning aligns with ethical and spiritual values. These findings offer valuable insights for policymakers, financial institutions, and researchers aiming to promote sustainable financial stability within Sharia frameworks
The Effect of Income, Tax Literacy, Utilization of Tax Applications on MSME Taxpayer Compliance (Empirical Study on MSME Taxpayer Compliance Registered at KPP Pratama Pondok Aren)
Get PDFThis study aims to determine and analyze the Effect of Income, Tax Literacy, Tax Application Utilization on MSME Taxpayer Compliance. This research may contribute to explaining the Theory of Planned Behavior and Technology Acceptance Model. This research contribution is intended for taxpayers, especially MSME actors in fulfilling their tax obligations. As well as being an evaluation material for the government, especially at the Directorate General of Taxes in providing regulations or providing convenience for taxpayers, with the aim of improving in order to achieve the desired tax revenue target. The object used in this study is MSME Taxpayers in the Pondok Aren Pratama Tax Service Office Area. This study used quantitative research methods and used causal research design. Data collection in this study used primary data sourced from the distribution of questionnaires distributed directly and also through google form to respondents consisting of MSME owners. The determination of the number of samples was carried out using the Slovin formula and obtained the results of 100 samples and the sampling method in this study used random sampling. The data analysis used in this study used SmartPLS Version 3.0 software. The results of this study show that the effect of income, tax literacy and the use of tax applications has a positive and significant impact on the compliance of MSME taxpayers KPP Pratama Pondok Aren
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0
Get PDFThe application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company
The Effect of Product Innovation, Product Creativity and Product Quality on Superiority Competing on Suputra Herbal Incense in Badung Regency
Get PDFIn Indonesia, one sector that is starting to be of interest is the creative economy sector. The creative economy uses renewable resources that are abundant in Indonesia by increasing innovation, creativity and product quality so that they have a higher selling value. Companies must be able to understand consumers and their desires and divide the market into segments or groups of consumers and determine the desires of each of these segments. This research was conducted with the aim of knowing the Effect of Product Innovation, Product Creativity and Product Quality on Competitive Advantage in Suputra Herbal Incense. The population used in this study were all consumers of Herbal Incense for Suputra Herbal Incense in 2020-2021, totaling 110 consumers. The sampling method in this study used simple random sampling with a total sample of 86 respondents. The data analysis techniques used in this study are validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Product Creativity is positive and significant to Competitive Advantage. Product Quality has a positive and significant effect on Competitive Advantage. The magnitude of the influence of the independent variables on Competitive Advantage Seeing the results of Competitive Advantage, Suputra Herbal Incense's research must complement the existing equipment in the company. Complete equipment will make it easier for employees to work better and faster so that they can create satisfaction for their customers
The Influence of Liquidity, Solvency, and Profitability on Corporate Sukuk Yields: The Role of Sukuk Rating Moderation in Indonesia
Get PDFThe corporate sukuk market in Indonesia is still lagging behind the state sukuk despite the increasing demand for Sharia-based instruments. This phenomenon is caused by the low literacy of investors and issuers related to the issuance of corporate sukuk and the associated risks. This study aims to analyze the influence of liquidity, solvency, and profitability on corporate sukuk yields and examine the role of sukuk rating moderation in this relationship. The study used quantitative methods with multiple regression analysis and Moderated Regression Analysis (MRA), using secondary data from the financial statements of corporate sukuk issuing companies for the 2019-2022 period. The results showed that solvency significantly affected sukuk yield, while liquidity and profitability did not show a significant influence. Sukuk ratings can moderate the influence of liquidity and profitability on yields but do not moderate the influence of solvency. The theoretical implications of this study add to the literature related to corporate sukuk. In contrast, the practical implications guide companies in maintaining solvency and improving sukuk ratings to attract investors. The latest research focuses on corporate sukuk in Indonesia during the 2019-2022 period, which still lacks academic studies
Strengthening Economic Stability in Muslim Families: The Role of Islamic Financial Literacy Post-Covid-19
Get PDFThe COVID-19 pandemic has significantly disrupted global economic stability, profoundly impacting Indonesia's Muslim households. As a population heavily reliant on informal sectors, declining incomes and limited access to necessities have created economic instability and challenges in applying Islamic financial principles, such as debt management, zakat, infaq, and sadaqah. This study examines the relationship between the pandemic and Muslim families' economic stability, investigates how Islamic financial literacy influences financial planning, and identifies challenges in implementing post-pandemic Sharia financial principles. This research systematically analyzes secondary data from scholarly articles, institutional reports, and Islamic legal sources using a literature review method. Findings reveal that the pandemic exacerbated economic hardships, limiting families' ability to fulfill Sharia obligations and forcing reliance on high-interest financing due to inadequate access to Islamic financial services. Islamic financial literacy emerged as a critical factor, empowering households to navigate economic challenges by fostering Sharia-compliant financial practices such as zakat allocation, usury avoidance, and halal investments. Challenges include low literacy levels, limited access to Islamic financial services, and difficulties fulfilling socio-religious obligations during economic crises. The study underscores the urgency of enhancing financial literacy and expanding access to Islamic financial products as vital measures to safeguard the economic stability of Muslim families. This research contributes to understanding Islamic financial planning's role during economic crises, highlighting the importance of integrating financial literacy and Sharia principles to support resilience. Novel insights include addressing structural barriers and proposing collaborative strategies for policymakers, Islamic financial institutions, and educators to ensure more inclusive and sustainable financial practices
Framing Smart City in Indonesia's New Capital: Integrating Technology, Culture, and Public Participation
Get PDFThe relocation of Indonesia's capital from Jakarta to East Kalimantan is a strategic initiative to address critical issues such as traffic congestion, land subsidence, and severe air pollution, highlighting the urgency of enhancing national resilience. This article examines the application of the smart city concept in developing the new Ibu Kota Negara (Nusantara Capital City/IKN), focusing on integrating information and communication technology (ICT), creativity, and community engagement in urban planning while also exploring how these elements can be adapted to IKN and how prospect theory can be leveraged to boost public acceptance. Through a literature review of global smart city implementations, the study finds that applying smart city principles in IKN can significantly improve public service efficiency, environmental sustainability, and quality of life. Prospect theory suggests that well-framed policy communication can increase public support and reduce resistance to change. This research offers valuable insights for policymakers, providing practical recommendations for effective communication strategies and highlighting the importance of adapting the smart city concept to Indonesia's unique socio-economic context to strengthen national resilience
The Impact of Capital Structure, Company Size, and Audit Opinions on Financial Reporting Timeliness: A Comparative Study Before and During the COVID-19 Pandemic
Get PDFThis study aims to analyze the effect of capital structure and company size on the timeliness of financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021, with audit opinion as a moderating variable. This study raises the main problem related to how much influence capital structure and company size have on the timeliness of financial reporting and how audit opinion can strengthen this relationship, both before and during the COVID-19 pandemic. The research method used is quantitative with a binary logistic regression and least squares approach. Secondary data were collected from 30 companies with a total of 150 observations. The study results show that before the COVID-19 pandemic, capital structure significantly affected the timeliness of financial reporting. In contrast, company size did not show a significant effect. The audit opinion has been proven to strengthen the relationship between capital structure and reporting timeliness. However, during the pandemic, neither capital structure nor audit opinion had a significant effect, while company size remained unaffected. The implications of this study provide new insights into the importance of considering the role of audit opinion in maintaining the timeliness of financial reporting, especially in crisis conditions such as a pandemic. The novelty of this research lies in the comparative analysis between the periods before and during the COVID-19 pandemic, which reveals the dynamics of the influence of capital structure and company size on the timeliness of financial reporting
Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara)
Get PDFThe aim of this research article is to determine the trend of non-Muslim patients and the level of service satisfaction for registration officers at RSU HMC, Rantaprapat. The problem formulation in this research includes (i) How many non-Muslim patients are there at HMC General Hospital during 2021 to 2023? (ii) How does the registration officer provide services to non-Muslim patients? The research methods used. Next, a quantitative method using secondary data to collect information regarding the number of patients and using a questionnaire to measure satisfaction of non-Muslim patients. The results of this study show that the number of non-Muslim patients has increased. In addition, the results of the questionnaire show that the overall service of registration officers at RSU HMC is 85%, which means that the majority of non-Muslim patients are satisfied with the service. This research also provides practical implications that can be directly applied by hospital management to improve service quality and internal policies. The novelty of this research relates to experiences and attitudes towards non-Muslim patients which have not been studied much before
Pengaruh Kepemilikan Institusional, Struktur Aktiva dan Profitabilitas Terhadap Struktur Modal
Get PDFThis research principle aims to examine the influence of institutional ownership, asset structure and profitability on the capital structure of health sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research was conducted with a sample size of 20 companies. Furthermore, testing in this research use multiple regression analysis with a probability sampling method with using IBM SPSS 26. The results of this research explain that institutional ownership and asset structure have no effect on capital structure, and profitability has a negative effect on capital structure