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All Journal Jurnal Pendidikan Akuntansi Indonesia Indonesian Journal of Islamic Business and Economics (IJIBE) International Journal of Economics, Management, Business, and Social Science ALMUJTAMAE: Jurnal Pengabdian Masyarakat
Utami, Indah Setia
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Millennial Vs Gen Z: Tax Knowledge, Tax Education, and Tax Compliance Hidayati, Berlina; Utami, Indah Setia
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.434

Abstract

This research aims to compare how Millennials and Gen Z view tax knowledge, tax education, and tax compliance so educators can develop more effective tax education programs. This research uses a quantitative study by using 804 students of the Taxation Department at Universitas Terbuka as respondents and uses comparative analysis. This finding shows that social media behavior, speed in obtaining information, and demands for solving problems creatively and innovatively, can be important factors that influence these significant differences. This fact confirms that skills in utilizing information and communication technology to understand and solve problems will encourage them to get information in tax knowledge, tax education, and tax compliance, even though this is greatly influenced by each individual's self-regulated learning.
COMPARATIVE STUDY THE EFFECT OF ISLAMIC ETHICAL IDENTITY ON PERFORMANCE OF ISLAMIC BANK Utami, Indah Setia; Hidayati, Berlina
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 2 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i2.68792

Abstract

The current business environment and financial performance are focus of current Islamic banking empirical research. Optimizing wealth is the main objective of the business environment of companies in all countries, including Islamic banking, where this may have eliminated the intermediation function of Islamic banks to carry out activities that are more in line with the framework of the Maqasid Syariah approach. This research aims to analyze whether there are differences in the influence of index EII on performance between sharia banking in three area with muslim majority. The research method uses content analysis of the 2016-2020 financial reports and multiple regression analysis. Samples were taken from three regions with the largest market shares, including Indonesia, Malaysia and countries in the GCC. The research results show that in Indonesia and Malaysia, EII has no effect on financial performance, while in the GCC EII has an effect on financial performance. This illustrates that there are differences between Indonesia-Malaysia and the GCC, where in Indonesia and Malaysia, customer preferences do not focus on how widely banks implement Islamic ethical identities. Meanwhile, in the GCC, customers consider the application and disclosure of Islamic ethical identity to be taken into consideration in determining a sharia bank. Key words: Ethical Identity Index, Financial Performance, Islamic Banks
THE EFFECTS OF ISLAMIC ETHICAL IDENTITY INDEX ON FINANCIAL PEPRFORMANCE Utami, Indah Setia; Suyono, Eko; Pramuka, Bambang Agus
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 1 No 1 (2019): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2019.1.1.2208

Abstract

This study examines,firstly, the influence of Islamic Ethical Identity disclosure on Return on Asset, Return on Equity, and Economic Value Added of Islamic Bank in Indonesia, Malaysia, and Gulf Cooperation Council (GCC) Countries, and secondly,this study also examines the differences of Islamic Ethical Identity disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries. This study uses panel data from 2008-2013 which published in website of each Islamic Bank selected as a sample in this study.The result of regression shows that the disclosure of Islamic Ethical Identity hasa signifficant effect on ROA, ROE, and EVA. Meanwhile, the result of independent T-test shows that there is no differences on Islamic Ethical Identity Disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries.
Pemberdayaan Masyarakat melalui Pengembangan Wisata Curug sebagai Sumber Pendapatan Berkelanjutan di Desa Ketenger Utami, Indah Setia; Suhartono, Suhartono; Utami, Prasetyarti; Darojah, Rani; Rachmaningsih, Dewi Maharani; Supriyono, Supriyono
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Agustus
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i2.19013

Abstract

Potensi keindahan Curug Jenggala menarik jumlah wisatawan cukup besar, begitu pula dengan sumber daya alam berupa singkong dan kopi. Namun karena sulitnya akses menuju curug yang hanya dapat dilalui dengan jalan kaki, serta kurangnya keterampilan masyarakat dalam mengolah singkong dan biji kopi, membuat potensi sumber daya alam dan masyarakat Dusun Kalipagu belum optimal. Untuk itu perlu dilakukan kegiatan pelatihan, pendampingan dan pengembangan sarana wisata curug. Tujuan pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan dan keterampilan masyarakat Dusun Kalipagu dalam pengolahan singkong dan kopi serta peningkatan jumlah wisatawan curug. Metode pengabdian menggunakan metode pembelajaran orang dewasa yaitu partisipan berperan aktif dalam setiap tahapan kegiatan ini. Terdapat tiga tahap dalam pelaksanaan kegiatan, yakni pelatihan dan pendampingan pengolahan singkong dan kopi, serta peningkatan sarana wisata melalui partisipasi masyarakat. Hasil pengabdian masyarakat menunjukkan terdapat peningkatan 100% pengetahuan dan keterampilan peserta kegiatan terkait pengolahan singkong dan kopi, serta peningkatan jumlah wisatawan Curug Jenggala sebesar 150%. Kegiatan ini telah sesuai dengan tujuan pengabdian masyarakat. Saran untuk kegiatan lanjutan adalah diperlukannya pelatihan lanjutan dalam pengelolaan keuangan koperasi.
Co-Authors Bambang Agus Pramuka Berlina Hidayati Dewi Maharani Rachmaningsih Eko Suyono, Eko Rani Darojah Suhartono Supriyono Supriyono Utami, Prasetyarti