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The Effect Of Digital System Implementation On Taxpayer Compliance With Digital Culture As A Moderating Variable Rika Lidyah; Wati Rosmawati; Yeni Indraningtyas; Endang; Nuraini
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 3 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1441

Abstract

In an effort to increase state revenue and administrative efficiency, many global tax authorities, including Indonesia, have invested significant resources in implementing Digital Tax Systems (e.g., e-filing, e-billing, e-invoice, and core tax systems). The implementation of these systems aims to simplify the reporting process, reduce compliance costs, and minimize human interactions that are prone to corruption, thereby ultimately improving Taxpayer Compliance. However, the effectiveness of these digital systems is not universal and is predicted to depend heavily on the user's context. This study aims to examine the role of taxpayer Digital Culture, defined as a combination of digital literacy, trust in technology, and acceptance of process automation, as a moderating variable in the relationship between Digital System Implementation and Taxpayer Compliance. Using a quantitative approach with a hierarchical regression model (Moderated Regression Analysis) or PLS-SEM, this study tests the hypothesis that the positive impact of digital system implementation on compliance will be significantly more substantial among taxpayers with a high Digital Culture and, conversely, weaker among those with a low Digital Culture. These findings are expected to provide strategic implications for the Directorate General of Taxes (DGT) in designing targeted education and outreach programs to ensure that technology implementation reaches its maximum potential in driving compliance.
Sharia Financial Inclusion as a Moderating Variable of The Influence of Sharia Financial Literacy on The Decision To Use Sharia Services Vidya Ramadhan Putra Pratama; Rabiyatul Jasiyah; Yeni Indraningtyas; Liza Utama; Nadjah Thalib
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.12089

Abstract

This study aims to analyze the role of Islamic financial inclusion in moderating the relationship between Islamic financial literacy and people's decisions to use Islamic financial services. Amidst the growth of the global Islamic economy, Indonesia faces the challenge of a significant gap between the level of Islamic financial literacy and inclusion. This study uses a quantitative approach with a survey method of Islamic financial service users. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the moderating effect. The results of the literature synthesis indicate that high Islamic financial literacy does not automatically increase the decision to use Islamic services without adequate accessibility through financial inclusion. Islamic financial inclusion is predicted to strengthen the positive influence of literacy on consumer decision-making. This study provides a theoretical contribution to the development of consumer behavior theory in Islamic economics and provides practical implications for regulators in formulating a national strategy for Islamic financial inclusion.
Penyuluhan Inovatif: Talent Management dan AI Digital Brainstorming sebagai Upaya Pembentukan Kepribadian Unggul Peserta Didik MA Darul Ma’arif Pringapus Satria Avianda Nurcahyo; Ahmad Ali; Ucta Pradema Sanjaya; Priyanto Priyanto; Teguh Harso Widagdo; Kustiyono Kustiyono; Noor Laila Ramadhani; Pipit Sundari; Yeni Indraningtyas
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3154

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta didik MA Darul Ma’arif Pringapus dalam mengelola potensi diri melalui penerapan Talent Management dan teknologi AI Digital Brainstorming sebagai sarana pembentukan kepribadian unggul. Latar belakang kegiatan ini berangkat dari tantangan dunia pendidikan modern yang menuntut generasi muda untuk memiliki kepribadian adaptif, kreatif, dan berdaya saing di era digital. Metode pelaksanaan meliputi penyuluhan interaktif, simulasi penggunaan AI brainstorming tools, serta pendampingan personal dalam mengidentifikasi bakat dan minat peserta didik. Hasil kegiatan menunjukkan peningkatan signifikan dalam kemampuan peserta memahami konsep talent mapping, berpikir kritis, serta mengoptimalkan teknologi digital untuk pengembangan diri. Peserta didik juga menunjukkan antusiasme tinggi terhadap penerapan teknologi kecerdasan buatan sebagai sarana eksplorasi ide dan pemecahan masalah secara inovatif. Kegiatan ini memberikan dampak positif terhadap pembentukan karakter mandiri, percaya diri, serta tangguh menghadapi perubahan. Dengan demikian, penyuluhan inovatif berbasis Talent Management dan AI Digital Brainstorming menjadi langkah strategis dalam menyiapkan peserta didik berkepribadian unggul di lingkungan pendidikan madrasah.Kata kunci: penyuluhan inovatif, talent management, AI digital brainstorming, kepribadian unggul, peserta didik
Dorongan Terhadap Upaya Kearifan Lokal dalam Memengaruhi Keputusan Investasi Digital Didasarkan Pada Literasi Keuangan Digital dan Financial Technology Yeni Indraningtyas; Kustiyono; Pipit Sundari; Ari Siswati; Satria Avianda Nurcahyo; Ahmad Ali
Majalah Ilmiah DIAN ILMU Vol 25 No 2 (2026): MAJALAH ILMIAH "DIAN ILMU" APRIL 2026
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v25i2.503

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi digital, tinjauan literasi keuangan digital, dan teknologi keuangan yang dimediasi oleh kearifan lokal. Selain itu, penelitian ini menyajikan model dasar baru dalam upaya mengisi ruang terbatas pada isu keputusan investasi digital dari penelitian sebelumnya. Secara umum, keputusan investasi dipengaruhi melalui pendekatan rasional, dalam penelitian ini unsur-unsur budaya filosofis Jawa " nastiti dan ati-ati " diuji untuk mengetahui dampaknya terhadap pengambilan keputusan investasi digital. Penelitian ini bertujuan untuk menguji secara empiris penentuan faktor-faktor yang mempengaruhi keputusan investasi digital dalam tinjauan literasi keuangan digital dan teknologi keuangan yang dimediasi oleh kearifan lokal. Selain itu, penelitian ini menyajikan model dasar baru dalam upaya mengisi ruang terbatas pada isu keputusan investasi digital dari penelitian yang telah dilakukan sebelumnya. Metode kuantitatif dipilih dalam penelitian ini untuk mewakili fenomena keputusan investasi keuangan digital Generasi X, Y dan Z di Indonesia. Data dalam penelitian ini diperoleh melalui penyebaran kuesioner dan dikumpulkan, total 207 responden dengan teknik pengambilan sampel acak sederhana dan snowball. Berdasarkan temuan penelitian ini, terlihat bahwa terdapat pengaruh langsung financial technology dan kearifan lokal terhadap keputusan investasi digital, sedangkan literasi keuangan digital tidak berpengaruh terhadap keputusan investasi digital. Pengaruh tidak langsung ditunjukkan pada variabel literasi keuangan dan financial technology melalui kearifan lokal terhadap keputusan investasi digital.  
Building Organizational Performance through Strategic Visionary Leadership and Total Quality Management: An Organizational Excellence Framework Satria Avianda Nurcaho; Pipit Sundari; Yeni Indraningtyas; Teguh Harso Widagdo; Ahmad Ali
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.242

Abstract

Organizational performance has become a critical determinant of sustainable competitiveness in the Islamic banking industry amid rapid digital transformation, increasing customer expectations, and evolving regulatory demands. Although Strategic Visionary Leadership (SVL) and Total Quality Management (TQM) have been widely recognized as important organizational capabilities, empirical evidence integrating both constructs within an organizational excellence framework remains limited, particularly in Islamic banking. This study aims to examine the effects of Strategic Visionary Leadership and Total Quality Management on Organizational Performance and to develop an Organizational Excellence Framework for PT Bank Syariah Indonesia (BSI) Regional Central Java. Grounded in the Resource-Based View (RBV) and Dynamic Capability Theory, this research proposes that visionary leadership provides strategic direction, inspires innovation, and enhances organizational adaptability, while Total Quality Management strengthens operational effectiveness through continuous improvement, customer focus, employee involvement, and process excellence. A quantitative explanatory research design was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through structured questionnaires distributed to managers and employees of PT Bank Syariah Indonesia Regional Central Java using purposive sampling. Organizational Performance was measured through financial and non-financial indicators, including operational efficiency, service quality, customer satisfaction, employee productivity, innovation capability, and organizational sustainability. The proposed model examines the direct effects of Strategic Visionary Leadership and Total Quality Management on Organizational Performance and their complementary contribution to organizational excellence. The findings are expected to demonstrate that Strategic Visionary Leadership positively influences Organizational Performance while simultaneously strengthening the implementation of Total Quality Management. Furthermore, Total Quality Management is expected to significantly enhance Organizational Performance by improving service quality, operational efficiency, and organizational learning. The integration of these two strategic capabilities provides a comprehensive Organizational Excellence Framework capable of generating sustainable competitive advantage in Islamic banking. This study contributes to the literature by extending the understanding of the relationship between leadership and quality management within an integrated strategic framework. Practically, the findings offer valuable insights for executives of Islamic banks in designing leadership development initiatives and implementing quality management practices that support long-term organizational excellence, resilience, and superior organizational performance in an increasingly competitive financial environment.
Integrasi Nilai HRM dan Kapabilitas Inovasi Teknologi terhadap Keunggulan Kompetitif dan Pengembangan Organisasi Perbankan Syariah Pipit Sundari; Satria Avianda Nurcahyo; Yeni Indraningtyas; Teguh Harso Widagdo; Tettie Setiyarti
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5144

Abstract

This study explores the influence of Human Resource Management (HRM) Values ​​and Technological Innovation Capability on Competitive Advantage and Organizational Development in the Islamic banking sector in Central Java. In the context of increasing industry competition and accelerating digital transformation, the integration of effective HRM and strategic technological innovation is considered crucial to strengthening organizational competitiveness and sustainability. Quantitative research methods were applied through a survey of 250 Islamic bank employees, using purposive sampling to target relevant respondents. Data analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) tested construct validity and reliability, as well as the interrelationships between variables. The findings indicate that HRM Values ​​and Technological Innovation Capability have a significant positive influence on Competitive Advantage and Organizational Development, with Competitive Advantage partially mediating the relationship between HRM, technological innovation, and organizational development. This study confirms the strategic role of HRM and technological innovation in sustainably improving organizational performance and provides both theoretical contributions and practical implications for Islamic banking institutions in formulating organizational development strategies based on competitive advantage and digital transformation.   Abstrak Penelitian ini mengeksplorasi pengaruh Nilai HRM dan Kapabilitas Inovasi Teknologi terhadap Keunggulan Kompetitif dan Pengembangan Organisasi di sektor perbankan syariah di Jawa Tengah. Dalam konteks persaingan industri yang meningkat dan percepatan transformasi digital, integrasi HRM yang efektif dan inovasi teknologi strategis dianggap krusial untuk memperkuat daya saing dan keberlanjutan organisasi. Metode penelitian kuantitatif diterapkan melalui survei terhadap 250 karyawan bank syariah, dengan purposive sampling untuk menargetkan responden yang relevan. Analisis data menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) menguji validitas dan reliabilitas konstruk, serta pengaruh antar variabel. Temuan menunjukkan bahwa Nilai HRM dan Kapabilitas Inovasi Teknologi memiliki pengaruh positif signifikan terhadap Keunggulan Kompetitif dan Pengembangan Organisasi, dengan Keunggulan Kompetitif memediasi sebagian hubungan antara SDM, inovasi teknologi, dan pengembangan organisasi. Studi ini menegaskan peran strategis SDM dan inovasi teknologi dalam meningkatkan kinerja organisasi secara berkelanjutan dan menyediakan kontribusi teoritis sekaligus implikasi praktis bagi lembaga perbankan syariah dalam merumuskan strategi pengembangan organisasi berbasis keunggulan kompetitif dan transformasi digital.
PEMBERDAYAAN KADER PPKBD BERGAS SEBAGAI AGEN SOCIO PREUNER KELUARGA MELALUI SINERGI KOMPETENSI PEMASARAN DIGITAL DAN KEUANGAN MIKRO Yeni Indraningtyas; Tri Imaliya
Majalah Ilmiah "PELITA ILMU" Vol 8 No 2 (2025): PELITA ILMU (DESEMBER 2025)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v8i2.483

Abstract

Pemberdayaan kader PPKBD di Bergas memiliki peranan yang signifikan dalam mengatasi tantangan yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk mengeksplorasi bagaimana sinergi antara kompetensi pemasaran digital dan keuangan mikro dapat membentuk kader PPKBD sebagai agen socio-preuner keluarga. Dengan memanfaatkan teknologi pemasaran digital, kader PPKBD diharapkan dapat mengoptimalkan strategi penjualan dan meningkatkan aksesibilitas produk UMKM. Selain itu, pengetahuan tentang keuangan mikro tentang bagaimana perhitungan Harga Pokok Pejualan, menghitung BEP dan menentukan harga produk, diharapkan dapat membantu kader dalam memberikan solusi finansial yang tepat, sehingga meningkatkan kesejahteraan masyarakat. Melalui pendekatan ini, diharapkan terbentuk sebuah ekosistem yang mendukung pertumbuhan UMKM, sekaligus memberdayakan komunitas lokal dalam menghadapi perubahan zaman dan tantangan ekonomi. Hasil dari pembelajaran dan implementasi program ini diharapkan dapat memberikan kontribusi signifikan terhadap keberlanjutan usaha masyarakat serta kesejahteraan keluarga.
Penguatan Literasi dan Manajemen Keuangan Guna Mendukung Keberlanjutan Organisasi Sanggar Tari Tradisi Kalijaro Taruno Mudo Yeni Indraningtyas; Pipit Sundari; Teguh Harso Widagdo; Satria Avianda Nurcahyo; Ahmad Ali
Jurnal Kabar Masyarakat Vol. 4 No. 2 (2026): Mei: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i2.4356

Abstract

The sustainability of traditional arts organisations depends not only on cultural preservation, but also on sound financial management. The Kalijaro Taruno Mudo Traditional Dance Troupe in Karang Jati Village still faces challenges in the areas of financial literacy and management, namely the continued use of manual bookkeeping methods and a lack of financial governance. This community service initiative aims to strengthen financial literacy and management to support the sustainability of the dance troupe. The method employed is the Community Empowerment approach, which involves community-based empowerment through the stages of preparation, implementation, evaluation and follow-up. Activities included training in financial literacy, guidance on simple bookkeeping, budget preparation and financial reporting. The results of the activities demonstrated an improvement in the committee members’ understanding and skills in recording financial transactions, drawing up budgets, and presenting financial reports in a more accountable manner. Furthermore, the development of a work plan and a mechanism for periodic evaluation has contributed to better organisational governance. This programme demonstrates that strengthening financial literacy and management can support the sustainability of community-based arts and culture organisations.