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All Journal Jurnal Ilmiah Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Likuid: Jurnal Ekonomi Industri Halal Jurnal Ragam Pengabdian
Lukmanul Hakim
Universitas Islam Negeri Madura
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analisis Pemahaman dan Kepatuhan Pelaku UMKM tentang Pajak Daerah di Kabupaten Pamekasan Triananda Novi Safitri; Lukmanul Hakim
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ywy9n151

Abstract

This research seeks to examine the degree to which Micro, Small, and Medium Enterprises (MSMEs) in Pamekasan Regency comprehend and adhere to local tax obligations following the implementation of Law Number 1 of 2022 concerning Fiscal Relations between the Central and Regional Governments. A descriptive qualitative approach was adopted, with data gathered through in-depth interviews and direct observation of MSME operators within the food and beverage industry. The results reveal that MSME operators' grasp of local taxation remains at a relatively low to moderate level, particularly with respect to tax categories, functions, procedures, and the consequences of non-compliance. Levels of tax payment adherence were found to differ considerably among business operators; whereas certain individuals fulfill their obligations consistently and punctually, others tend to make payments only after receiving reminders from relevant authorities. The principal causes behind non- compliance encompass inadequate dissemination and public education on the part of the government, coupled with insufficient supervision and law enforcement mechanisms. These results highlight the pressing necessity for more robust socialization programs, strengthened educational outreach, and the development of a more effective monitoring framework to elevate tax awareness and compliance among MSME operators. Such advancements are indispensable not merely for cultivating a culture of voluntary tax fulfillment, but also for maximizing regional revenue generation, thereby advancing sustainable local development and the delivery of public services in Pamekasan Regency.
Market Capitalization And Trading Volume Activity Before And After Boycott Movement: Evidence From Pt. Unilever Indonesia Tbk Mohammad Hamim Sultoni; Faiqur Rohman Nafisy; Wasilul Chair; Fahrurrozi; Lukmanul Hakim; Ishfaq Ahmed
Likuid Jurnal Ekonomi Industri Halal Vol. 6 No. 2 (2026): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

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Abstract

This study aims to analyze Muslim Customer Behavior through Market Capitalization and Trading Volume Activity before and after the Indonesian Council of Ulama passed Fatwa (religious decree) No. 83 of 2023. This study uses a comparative descriptive quantitative approach using secondary data to examine market capitalization, stock prices per share, trading volume, and the number of shares outstanding of PT. Unilever Indonesia, Tbk. The unit analysis is the trading day and using event study to measure market capitalization and trading volume activity indicators in the stock trading period 40 days before (11 Sept 2023 until 06 Nov 2023) and 40 days after (09 Nov 2023 until 08 Jan 2024) the issuance of Indonesian Council of Ulama fatwa No.83 of 2023 on November 8, 2023. This study using normality test and wilcoxon test. The results of the study show there is a significant difference in the form of a decrease in market capitalization and trading volume activity before and after boycott movement. This decline is the effect of the market reaction to the movement not to buy certain products, resulting in product distribution being hampered, sales activities slowing down, and the company's stock market value plummeting. Analysis of events related to market capitalization and trading volume activity can be a reference for companies in acting to overcome the decline in capital market response.
Pengaruh Kualitas Pelayanan dan Transaction Fee terhadap Kepuasan Penggunaan Layanan BSI Smart Agent UIN Madura Dian Puspita Sari; Lukmanul Hakim
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20467

Abstract

This study aims to determine the effect of service quality and transaction fees on the satisfaction of BSI Smart Agent service users at the State Islamic University of Madura, both partially and simultaneously. This study employs a quantitative approach using multiple linear regression analysis on 100 respondents selected via accidental sampling. Data were collected through a questionnaire that had been validated for both validity and reliability, ensuring all items were deemed valid and reliable. The T-test results indicate that service quality has a positive and significant effect on user satisfaction with a significance value of 0.000 < 0.05, and transaction fees have a positive and significant effect on user satisfaction with a significance value of 0.000 < 0.05, where transaction fees are the most dominant variable with a Beta value of 0.452. The F-test results show that service quality and transaction fees simultaneously have a significant effect on user satisfaction with a significance value of 0.000 < 0.05, and an adjusted R-squared value of 0.546, indicating that these two variables account for 54.6% of the variation in user satisfaction Consequently, the managers of the BSI Smart Agent service at UIN Madura need to prioritize evaluating the transaction fee structure while continuing to improve service quality so that user satisfaction particularly among students can be sustainably enhanced.
The Influence of Cashless Lifestyle on Generation Z's Interest in Becoming a Customer at Bank Syariah Indonesia with Financial Behavior as a Mediating Variable qorinah maulidiyah; Lukmanul Hakim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11710

Abstract

The rapid transformation of Indonesia’s digital payment ecosystem highlights a growing disparity between high non-cash adoption and the relatively stagnant market share of Islamic banking among digital natives. Grounded in the synthesis of the Theory of Planned Behavior and Lifestyle Theory, this study aims to analyze the direct effect of a cashless lifestyle on Generation Z's interest in becoming Bank Syariah Indonesia (BSI) customers, while evaluating the mediating mechanism of financial behavior in bridging daily payment practices with long-term banking decisions. A quantitative causal-associative design was deployed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) via SmartPLS 4.0. Primary data were gathered through structured online questionnaires from 400 Generation Z respondents in Madura selected through purposive sampling criteria. The empirical results demonstrate that a cashless lifestyle has a positive and significant effect on customer interest (t = 2.211, p = 0.027) and financial behavior (t = 11.218, p = 0.000). Furthermore, financial behavior significantly impacts customer interest (t = 13.718, p = 0.000) and acts as a pivotal mediating variable (t = 8.603, p = 0.000). These findings conclude that technical proficiency in digital payments alone does not drive institutional preference for Islamic banks; rather, structured financial behavior serves as the critical behavioral bridge. Practically, Islamic financial institutions must integrate personal financial management features into platforms like BYOND to cultivate disciplined financial habits and convert digital engagement into active account adoption.
Co-Authors Dian Puspita Sari Fahrurrozi Fahrurrozi Faiqur Rohman Nafisy Ishfaq Ahmed Mohammad Hamim Sultoni qorinah maulidiyah Triananda Novi Safitri Wasilul Chair