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All Journal Jurnal Akuntansi dan Keuangan Al-Ulum Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) At-Tawassuth: Jurnal Ekonomi Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Syarikat : Jurnal Rumpun Ekonomi Syariah FINANSIA : Jurnal Akuntansi dan Perbankan Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business Creative Research Management Journal Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Islamic Economics and Finance Ekonomi Keuangan Syariah dan Akuntansi Pajak J-CEKI Jurnal Riset Ekonomi dan Manajemen Perbankan
Liya Ermawati
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Analisis Swot dalam Menentukkan Strategi Pemasaran untuk Meningkatkan Volume Penjualan Kedai Kubo Kopi dalam Perspektif Bisnis Islam (Studi pada Kedai Kubo Kopi di Bandar Lampung) Beatricca Shinta Azzahra; Fatih Fuadi; Liya Ermawati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1002

Abstract

This study aims to analyze the internal and external conditions of Kedai Kubo Kopi in Bandar Lampung using the SWOT approach and identify priority factors in marketing strategies to increase sales volume. A qualitative approach was used through interviews with owners, employees, and customers to obtain relevant data. The results of the SWOT analysis show that Kedai Kubo has strengths in high-quality manual brew coffee products, affordable prices, strategic location, friendly service, and attractive interior design. Its weaknesses include limited product variety, low profit margins, limited space during peak hours, dependence on digital promotions, and inadequate staff. Opportunities that can be utilized are the increasing public interest in quality coffee, potential collaboration with influencers, the growth of the coffee market in Indonesia, and the use of social media. The threats faced are competition from large coffee shops and franchises, fluctuations in raw material prices, changes in coffee consumption trends, and reputation risks due to inappropriate promotions. These findings indicate that Kedai Kubo Kopi needs to maximize existing strengths and opportunities, as well as overcome weaknesses and mitigate threats to increase sales volume effectively.
Reduction of Income Tax Rate and Compliance of MSME Taxpayers: a Study in the Perspective of Islamic Economic Philosophy Isnaeni, Ahmad; Liya Ermawati; Fitri, Ainul
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.5667

Abstract

This study aims to evaluate the impact of reduced income tax rates on taxpayer compliance Micro, Small, and medium enterprises (SMEs) in the perspective of Islamic economic philosophy. The research method used is a mixed approach (mixed methods). Quantitative Data were obtained from reports on the number of taxpayers who reported tax returns to the Bengkulu–Lampung DGT Regional Office in 2017-2020 and questionnaires, while qualitative data were obtained through interviews with MSME actors and Islamic economics experts. The results showed that the decrease in income tax rate has a positive effect on the compliance of MSME taxpayers. In addition, tax awareness also has a positive and significant effect on MSME taxpayer compliance. Taxpayers who have an understanding and commitment to principles in Islamic economics, such as zakat and social responsibility, tend to be more compliant in reporting and paying taxes.  
ANALISIS KINERJA KEUANGAN PADA UNIT PENGELOLA KEGIATAN DANA AMANAH PEMBERDAYAAN MASYARAKAT (UPK-DAPM) TERHADAP KESEJAHTERAAN MASYARAKAT Liya Ermawati; Indah Tamara Putri
Jurnal Riset Ekonomi dan Manajemen Perbankan Vol. 1 No. 1 (2024): Jurnal Riset Ekonomi dan Manajemen Perbankan
Publisher : Madiha Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Unit Pengelola Kegiatan (UPK) adalah unit yang menjalankan kegiatan usaha berupa jasa simpan pinjam yang bertujuan memberdayakan masyarakat perdesaan secara mandiri guna pengentasan kemiskinan Masyarakat. Penelitian ini bertujuan untuk untuk menganalisis Kinerja Keuangan Pada Unit Pengelola Kegiatan Dana Amanah Pemberdayaan Masyarakat (UPK-DAPM) Terhadap Kesejahteraan Masyarakat Di Kecamatan Banjar Agung Kabupaten Tulang Bawang. Dan untuk menganalisis Kinerja Keuangan Pada Unit Pengelola Kegiatan Dana Amanah Pemberdayaan Masyarakat (UPK-DAPM) Terhadap Kesejahteraan Masyarakat Di Kecamatan Banjar Agung Kabupaten Tulang Bawang Dalam Perspektif Islam. Penelitian ini merupakan penelitian Mixed Method. Penelitian yang menggabungkan penelitian kuantitatif dan kualitatif. Populasi pada penelitian ini berjumlah 25 kelompok. Sampel yang digunakan berjumlah 25 responden. Teknik penarikan sampel yang digunakan adalah metode simple random sampling. Teknik pengumpulan data menggunakan kuisioner, wawancara dan dokumentasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa kesehatan UPK Kecamatan Banjar Agung Kabupaten Tulang Bawang tahun 2022 adalah “cukup sehat” dengan nilai kesehatan sebesar 64,58. Selain itu berdasarkan hasil uji SPSS, uji hipotesis dapat dilihat bahwa sig < 0,05 (0,000 < 0,05), makadapat disimpulkan bahwa variabel kinerja keuangan pada unit pengelola kegiatan dana amanah pemberdayaan masyarakat (UPK-DAPM) berpengaruh terhadap kesejahteraan Masyarakat. Pemanfaatan Dana di desa dalam mewujudkan pembangunan dan pemberdayaan masyarakat dalam bingkai Pembangunan ekonomi islam bukan hanya pembangunan materiel, tetapi segi spiritual dan moral sangat berperan, pembangunan moral dan spiritual harus terintegrasi dengan pembangunan ekonomi. Inilah yang kemudian di dalam Al-qur’an dinamakan dengan tazkiyah annafs.
Co-Authors Ahmad Fahru Rozy Ahmad Isnaeni Ainul Fitri Beatricca Shinta Azzahra Citra Etika Diah Mukminatul Hasimi Dian Puspita Dimas Pratomo Fatih Fuadi Fitri Salsabila Fitri, Ainul Ghina Ulfa Saefurrohman Hanif Hanif Helda Aprilia Hidayati Indah Tamara Putri Jenny Zuan Sherliva Junaini Bustami Madnasir Madnasir Marheni Marheni Muhammad Thoriq Narinda Damayanti Naurah Nazhifah Arramadani Nia Anggraini Okta Supriyaningsih Raizky Rienaldy Pramasha Samsul Hilal Vitria Susanti Yulistia Devi Yunita Maharani Zhatu Restie Utamie