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All Journal International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Anggi Prayitno
Universitas Majalengka
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Digital Financial Literacy dan Intensitas Penggunaan E-Wallet dalam Membentuk Perilaku Konsumtif Mahasiswa di Tangerang Iti Septi; Udin Bahrudin; Anggraini Soemadi; Anggi Prayitno; Ingkak Chintya Wangsih
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3491

Abstract

Pertumbuhan pesat teknologi keuangan telah mengubah perilaku konsumen, khususnya di kalangan mahasiswa yang aktif menggunakan sistem pembayaran digital. Studi ini bertujuan untuk meneliti pengaruh Literasi Keuangan Digital dan Frekuensi Penggunaan Dompet Digital terhadap Perilaku Konsumsi Mahasiswa di Tangerang. Pendekatan kuantitatif digunakan dengan menggunakan data survei yang dikumpulkan dari 250 mahasiswa melalui kuesioner yang diukur pada skala Likert lima poin. Data dianalisis menggunakan SPSS versi 25 melalui pengujian validitas dan reliabilitas, pengujian asumsi klasik, regresi linier berganda, dan pengujian hipotesis. Hasil menunjukkan bahwa Literasi Keuangan Digital memiliki pengaruh positif yang signifikan terhadap Perilaku Konsumsi. Demikian pula, Frekuensi Penggunaan Dompet Digital secara signifikan memengaruhi Perilaku Konsumsi. Secara simultan, kedua variabel tersebut secara signifikan memengaruhi Perilaku Konsumsi, dengan nilai R² sebesar 0,590, menunjukkan bahwa 59,0% variasi dalam Perilaku Konsumsi dijelaskan oleh model yang diajukan. Temuan ini menyoroti pentingnya literasi keuangan digital dan penggunaan dompet digital yang bertanggung jawab dalam membentuk perilaku konsumsi mahasiswa di era digital.
Halal Certification and Culinary Traditions: Rethinking Cultural Food Practices in Muslim-Majority Indonesia Encu M Syamsul; Elis badriah; Nur'aeni Nur'aeni; Anggi Prayitno
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2026): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v9i2.3899

Abstract

This study explores the relationship between halal certification and culinary traditions in Indonesia, the world's largest Muslim-majority country. Despite the government's efforts to expand halal certification through formal regulations, the extent to which certification influences everyday food consumption practices remains unclear. Using a mixed-methods approach, this research combines quantitative survey data with qualitative interviews involving Muslim consumers and food vendors in Majalengka Regency, West Java. The findings reveal a significant gap between awareness and behavior. While participants generally understand the concept of halal certification and can recognize the official halal logo, most do not consider certification a primary factor in their food purchasing decisions. Instead, food choices are largely influenced by cultural familiarity, affordability, and trust within the local community. Traditional foods are commonly perceived as inherently halal due to their local origins and preparation by Muslim vendors. The study concludes that halal certification functions more as a regulatory mechanism than as a cultural determinant of consumption behavior. These findings highlight the importance of developing culturally grounded halal governance that bridges formal regulatory frameworks and community-based values. This research contributes to the broader discourse on religion, culture, and governance by demonstrating that halal practices in Indonesia are shaped not only by institutional compliance but also by social trust, cultural traditions, and everyday ethical considerations.
Relevansi Pemikiran Yusuf Qardhawi dalam Konstruksi Kebijakan Pengentasan Kemiskinan di Indonesia : Sebuah Tinjauan Filantropi Islam Anggi Prayitno; Dea Puspitasari
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 3 (2026): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i3.142

Abstract

Poverty remains a major issue in Indonesia. Various government efforts to meet the basic needs of the community have not yet been optimally implemented to create long-term economic self-reliance, such as the Family Hope Program (PKH), Non-Cash Food Assistance (BPNT), Integrated Prosperous Housing Assistance (RST), Social Granaries, Remote Indigenous Communities (KAT), and Social Rehabilitation Assistance (ATENSI). This study aims to analyze the government’s efforts in poverty alleviation through the perspective of Yusuf Qardhawi, particularly regarding the optimization of zakat as an instrument of economic empowerment based on the maqashid of Sharia. This study employs a qualitative approach using the library research method. The data utilized are secondary data, consisting of books, journals, official government reports, and previous study findings. Data analysis was conducted descriptively through data reduction. The results indicate that the low effectiveness of poverty alleviation through social assistance and zakat is influenced by suboptimal zakat management, a lack of Islamic financial literacy, and a predominantly consumptive distribution of zakat. The government requires a more comprehensive approach by integrating social assistance (government) with Islamic economic instruments, namely zakat. Keywords: Poverty alleviation, Zakat, Economic empowerment
Audit Quality in Scholarly Accounting Journals – A Bibliometric Analysis of Research Output Loso Judijanto; Anggi Prayitno; Syahrijal Hidayat; Sukamto Sukamto; Endang Wulandari
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3175

Abstract

Penelitian ini bertujuan untuk menganalisis struktur intelektual, evolusi tematik, dan pola kolaborasi dalam penelitian kualitas audit yang diterbitkan di jurnal akuntansi ilmiah melalui pendekatan bibliometrik. Dengan menggunakan data bibliografis yang diperoleh dari basis data akademik internasional, penelitian ini menerapkan teknik analisis kinerja dan pemetaan ilmu pengetahuan, termasuk analisis ko-munculan, ko-penulisan, dan kolaborasi antar negara yang divisualisasikan menggunakan VOSviewer. Temuan menunjukkan bahwa kualitas audit tetap menjadi tema sentral dan abadi dalam penelitian akuntansi, yang erat terkait dengan mekanisme tata kelola korporat, komite audit, dan kualitas pelaporan keuangan. Seiring waktu, fokus penelitian telah bergeser dari perspektif tata kelola tradisional menuju tema-tema inovatif dan multidisiplin, terutama integrasi teknologi digital seperti kecerdasan buatan, big data, dan sistem informasi, serta penerapan kualitas audit di sektor non-keuangan seperti kesehatan. Analisis kolaborasi menunjukkan bahwa output penelitian didominasi oleh peneliti dan institusi dari negara-negara maju, terutama Amerika Serikat, Inggris, dan Australia, sementara kontribusi dari ekonomi berkembang masih relatif terbatas. Penelitian ini memberikan kontribusi terhadap literatur dengan menyajikan pemetaan komprehensif tentang tren penelitian kualitas audit dan memberikan wawasan untuk arah penelitian masa depan yang menekankan pada kemajuan teknologi, penerapan lintas sektor, dan kolaborasi internasional yang lebih luas
Co-Authors Anggraini Soemadi Badriah, Elis Dea Puspitasari Encu M Syamsul Endang Wulandari Ingkak Chintya Wangsih Loso Judijanto Nur'aeni Nur'aeni Septi, Iti Sukamto Sukamto Syahrijal Hidayat Udin Bahrudin