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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Pendidikan Ekonomi (JUPE) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Surya Masyarakat Journal of Institution And Sharia Finance EDUKATIF : JURNAL ILMU PENDIDIKAN Menara Ilmu Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Bilancia : Jurnal Ilmiah Akuntansi To Maega: Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi dan Keuangan Islamic Business and Finance (IBF) Jurnal Pengabdian Masyarakat Madani Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Cakrawala Ilmiah Jurnal Pengabdian Mandiri Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) JIFTECH: Journal Of Islamic Financial Technology AMMA : Jurnal Pengabdian Masyarakat JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Pasundan Community Service Development International Journal of Educational Best Practices Adpebi International Journal of Multidisciplinary Sciences
Prihastuti, Asepma Hygi
Sekolah Tinggi Ilmu Ekonomi Persada Bunda
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Pemberdayaan Masyarakat dalam Kepatuhan Pajak melalui Edukasi dan Asistensi Tax Center Akbar, Y Rahmat; Agusra, Dodi; Zain, Irsyadi; Sofyan, Deviana; Jusmarni, Jusmarni; Prihastuti, Asepma Hygi; Adriyani, Annesa
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 6 No. 1 (2026)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v6i1.1806

Abstract

Kepatuhan wajib pajak merupakan salah satu faktor penting dalam optimalisasi penerimaan negara. Namun, tingkat kepatuhan pajak masyarakat Indonesia masih tergolong rendah, salah satunya akibat kurangnya pengetahuan dan kesadaran terhadap kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan wajib pajak melalui program edukasi dan asistensi pelaporan SPT Tahunan Pajak Penghasilan oleh Tax Center Universitas Persada Bunda Indonesia (UPBI) bekerja sama dengan Direktorat Jenderal Pajak (DJP) Kanwil Riau. Metode pelaksanaan menggunakan pendekatan partisipatif dengan melibatkan dosen dan mahasiswa sebagai relawan pajak. Kegiatan dilaksanakan selama satu bulan (1–28 Maret 2025) di kampus UPBI. Hasil kegiatan ini berkontribusi pada peningkatan kesadaran wajib pajak, dengan 82% memperoleh pemahaman baru tentang kewajiban pelaporan pajak dan 74% memiliki kepercayaan diri untuk melaporkan pajak secara mandiri melalui e-Filing. Selain itu, mahasiswa juga memperoleh pengalaman praktis dalam bidang perpajakan dan pelayanan publik.
Shariah Compliance, Trust, and Perceived Risk in Digital Islamic Banking: Evidence from Millennial and Gen-Z Users Sukri, Saipul Al; Prihastuti, Asepma Hygi; Nuryanti, Nuryanti
ISLAMIC BUSINESS and FINANCE Vol 6, No 2 (2025): ISLAMIC BUSINESS AND FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v6i2.38656

Abstract

The development of digital Islamic banking in Indonesia has grown rapidly, yet its adoption level remains below market potential. This study aims to examine the influence of trust, perceived risk, and shariah compliance on users’ adoption intention toward digital Islamic banking services. A quantitative approach was employed through a survey of 200 respondents who had used or were familiar with Islamic digital banking applications. Data were analyzed using linear regression with SPSS. The results show that trust and shariah compliance have a significant positive effect on adoption intention, while perceived risk has a significant negative effect. Shariah compliance emerges as the most dominant factor, indicating that adherence to Islamic principles remains a central determinant of users’ decisions in adopting digital financial services. These findings confirm that adoption of digital Islamic banking is shaped not only by technological aspects but also by value-based considerations, security perceptions, and trust in the service provider.Keywords: digital Islamic banking, trust, perceived risk, shariah compliance, adoption intention.
Co-Authors Adriyani, Annesa Agus Supriyanto Agusra, Dodi Akbar, Y Rahmat Angelina, Vanessa Annesa Adriyani Annesa Adriyani Annesa Andriani Arif Rahman A’ang Chaarnaillan Cakranegara, Pandu Adi Desi Susanti Deviana, Deviana Sofyan Efrilina, Shelvya Halim, Hernando Haryadi, Rofiq Noorman Hasan, Sawqi Saad El Irsyad Kamal Julina Julina Jusmarni Jusmarni Jusmarni Jusmarni Jusmarni, Jusmarni Kiki Joesyiana Layla Hafni M. Ansyar Bora Marlina, Tat Meteab Mubarak, Bazyad Abdullah Miran, Ikas Nanik Yuzalmi Novian Novian, Novian Nuryanti Nuryanti Okalesa, Okalesa Raden Rudi Alhempi RAHMI ZAINAL Ratih Kusumastuti Restu Agusti Restu Agusti Ririt Dwiputri Permatasari Romus, Mahendra Saipul Al Sukri Sarli Rahman Siti Nur Azizah Sofyan, Deviana Sonia Sischa Eka Putri Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni sri wahyuni Sri Wahyuni Suci Ramadhani Suci Ramadhani Suci Ramadhani Suci Ramadhani Suci Ramadhani, Suci Suratminingsih, Suratminingsih Susilo Susilo Taufeni Taufik Tommy Saputra TRI ASTUTY BR HASIBUAN Yutiandry Rivai Zain, Irsyadi Zainal, Rahmi