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All Journal Indonesian Journal of Islamic Economics and Finance Jurnal Pengabdian Nusantara
Erni Yusnita Siregar
Sekolah Tinggi Agama Islam Negeri Mandailing Natal
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Regional Tax Management from the Perspective of Social Justice and Accountability Erni Yusnita Siregar; Yusril Mahendra; Zenni Khairani Putri; Aulia Rizki Pulungan; Batara Doli; Anisah Zahara; Wahyu Muhammad
Jurnal Pengabdian Nusantara Vol. 4 No. 3 (2026): JUNI
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i3.233

Abstract

This study aims to analyze regional tax management from the perspective of social justice and accountability. Regional taxes are a primary source of Regional Original Income (PAD) and play a crucial role in financing development and public services. However, in practice, regional tax management still faces various obstacles, such as low taxpayer compliance, a lack of transparency, and weak oversight. This study used a qualitative approach with library research, analyzing various relevant literature sources, such as scientific journals, books, and official documents. The results indicate that social justice and accountability are two key interrelated principles in regional tax management. Social justice emphasizes the proportional distribution of the tax burden according to community capacity, while accountability emphasizes government transparency and accountability in managing tax funds. The implementation of these two principles can increase public trust and encourage taxpayer compliance. Therefore, improvements are needed through digitalization of the tax system, strengthening oversight, and developing policies oriented toward social justice. Thus, regional tax management is expected to be effective, fair, and accountable.
Empirical Study on the Factors Influencing Muslim Consumers' Decision-Making in Choosing Halal Products in Indonesia Rizka Ar Rahmah; Erni Yusnita Siregar; Nurintan Siregar
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.8817

Abstract

This study aims to analyze the factors influencing Muslim consumers' decisions in choosing halal products in Indonesia. With increasing awareness of the importance of halal products, this study examines the influence of religious awareness, halal label perception, social and cultural influences, product quality, price, and the role of social media on halal product purchasing decisions. Data were collected through questionnaires distributed to 200 respondents, as well as in-depth interviews with consumers. Data analysis was conducted using multiple linear regression to examine the relationship between independent variables and purchasing decisions, and a moderation test to examine the role of social influence as a moderating variable in the relationship between religious awareness and purchasing decisions. The results showed that religious awareness, halal label perception, social and cultural influences, and product quality significantly influenced purchasing decisions for halal products, with a significance threshold of p < 0.05. In contrast, price did not have a significant impact on purchasing decisions (p = 0.120). The role of social media was found to have a positive influence on purchasing decisions for halal products (p = 0.055), although its influence was smaller compared to other factors. These findings have important implications for companies, policymakers, and the public in increasing understanding and access to quality halal products.
Co-Authors Anisah Zahara Aulia Rizki Pulungan Batara Doli Nurintan Siregar Rizka Ar Rahmah Wahyu Muhammad Yusril Mahendra Zenni Khairani Putri