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All Journal Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Indonesian Journal of Islamic Economics and Business Jurnal Informatika Progres Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Abdimas Maduma Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Macoa : Jurnal Pengabdian kepada Masyarakat JUTEQ (JURNAL TEOLOGI & TAFSIR)
Risal
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Pengaruh Pengendalian Internal, Literasi Pajak Terhadap Keberlanjutan UMKM Kabupaten Kubu Raya Dimoderasi Oleh Digitalisasi Chairunisa; Risal; Afif, Ali
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v10i2.3722

Abstract

MSMEs are profitable companies that are either sole proprietorships or owned by individuals. However, many MSMEs in Kubu Raya are not yet sustainability-oriented, as they are still simply run and run by their owners. Internal control, which should make business operations more effective and efficient, has proven to be inadequate. However, as demonstrated by the less than ideal tax collection, tax literacy which ought to be a motivator for timely tax payment and reporting has not been entirely achieved. This research aims to examine how digitization functions as a moderating factor in  Kubu Raya Regency, as well as Internal control and tax literacy's effects on MSMEs' sustainability. 99 respondents in Kubu Raya Regency were selected using a straightforward random sample procedure in a quantitative study. With the aid of Multiple SPSS version 25 was utilized to analyze the data using linear regression, descriptive statistics, data quality testing (validity and reliability), traditional assumption testing, and Moderated Regression Analysis (MRA). The sustainability of MSMEs is significantly impacted by internal control. Furthermore, tax literacy significantly improves MSMEs' capacity to survive. Additionally, the impact of internal control on MSMEs' sustainability can be mitigated via digitization. With the aid of digitization, internal control and tax literacy contribute significantly to Kubu Raya Regency's MSMEs' sustainability.
MENAFSIR KASIH DAN PENEBUSAN: REFLEKSI TEOLOGIS ATAS MAKNA SALIB DALAM KEHIDUPAN KRISTEN KONTEMPORER Yospianita; Ikeshy Jurice Pauranan; Akhsa; Risal; Herniati Sirande
JUTEQ: JURNAL TEOLOGI & TAFSIR Vol. 3 No. 4 (2026): JURNAL TEOLOGI & TAFSIR (JUTEQ)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20102243

Abstract

This article aims to examine the theological meaning of love and redemption in the event of the cross and its relevance for contemporary Christian life. The cross is understood not only as a symbol of suffering, but as an embodiment of God's love that saves and restores humanity's relationship with Him. Using a descriptive qualitative approach and literature study methods, this study analyzes various theological perspectives from relevant sources. The results of the study indicate that the cross contains dimensions of sacrificial love, transformative redemption, and divine solidarity in human suffering. Furthermore, the meaning of the cross has real ethical and spiritual implications in the lives of believers, such as forgiveness, sacrifice, and obedience. In the challenging modern context, the cross remains a source of hope and direction in life. Therefore, theological reflection on the cross is important to enrich contextual and relevant Christian spirituality.
Co-Authors . Darniati ADELIA Ainur Rohma Husni Akhsa Ali Afif Alwalyah Sri Wulandari Andreas Widjaja Asraful Qiran Astin Ananta Azrilla Awaluddin Bima Kurniawan Chairunisa Daniel Jahja Surjawan Danuputri, Chyquitha Diana Trivena Yulianti Doro Edi Farida Rahmawati Hamsah Hapnes Toba Hendra Bunyamin Herniati Sirande Ikeshy Jurice Pauranan Jimsan Jimsan Johan, Meliana Christianti Julianti Kasih, Julianti Laura Septiani Maresha Caroline Wijanto Marwa Mayasafitri, Rina Mewati Ayub Muh. Yahya Muhammad Raihan Popoy Hakim Muhyiddin A.M Hayat MUTHIA Nadia, Christine Nurafini Anggraini Nursyakilah Nurul Hidayat Oscar Karnalim, Oscar Ramadhan, Dwi Robby Tan Rossevine Artha Nathasya Rusni Andriani St. Syahraeni Teddy Marcus Zakaria Tjatur Kandaga Wenny Franciska Senjaya Willi Afran Wulandari Chairina, Septi Yospianita