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All Journal Indikator: Jurnal Ilmiah Manajemen & Bisnis JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL PENDIDIKAN TAMBUSAI Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Administrasi Bisnis FISIPOL UNMUL INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen USNI Journal of Artificial Intelligence and Digital Business Multazam : Jurnal Manajemen Haji dan Umrah Al-bank: Journal of Islamic Banking and Finance Munazzama Journal of Islamic Management and Pilgrimage Jurnal Akuntansi Syariah (JAkSya)
Nurani, Khadijah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Social Sciences Other

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Empowering MSME Entrepreneurship Through Digital Financial Literacy Training In Nagari Padang Lua, Agam, West Sumatera: Pemberdayaan Kewirausahaan UMKM Melalui Pelatihan Digital Financial Literacy Di Nagari Padang Lua, Kabupaten Agam, Sumatera Barat Nurani, Khadijah; Khairi, Himmatul; Defaz, Febriyan Pratama
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 6 No. 1 (2026): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v6i1.2649

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting community economic growth; however, they still face challenges in business financial management, particularly related to digital financial literacy. This condition was also found among MSME actors in Nagari Padang Lua, Agam Regency, West Sumatra, where most business owners still used manual financial records, had not separated business and personal finances, and had not utilized digital bookkeeping applications. This community service program aimed to improve digital financial literacy and strengthen the entrepreneurial capacity of MSMEs through a Participatory Action Research (PAR)-based training approach. The implementation methods included observation, pre-test, training workshops, practical sessions on the use of digital financial applications, mentoring, and post-test evaluation. The participants consisted of 10 MSME owners from culinary, handicraft, retail, and service sectors. The results showed an improvement in participants’ digital financial literacy understanding by approximately 35–40%. Before the training, 80% of participants still used manual bookkeeping and 100% had never used digital bookkeeping applications. After the program, 70% of participants began using digital financial recording applications, 80% started separating business and personal finances, and 60% adopted QRIS and mobile banking for business transactions. The program demonstrated that digital financial literacy training could improve MSMEs’ financial management practices to become more systematic, transparent, and adaptive to digital economic transformation.
Pengaruh Integrated Marketing Communication (IMC) terhadap Brand Equity pada PT.BPR Syariah Ampek Angkek Candung Riri, Riri; Nurani, Khadijah
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10130

Abstract

Integrated Marketing Communication (IMC) has received attention in various studies, but research specifically examining the influence of advertising, sales promotion, public relations, direct marketing, personal selling, and event and experience on brand equity in Islamic banking institutions remains limited. This study aims to analyze the influence of IMC on brand equity at PT BPR Syariah Ampek Angkek Candung. This study used a quantitative approach with a survey design, involving 100 respondents selected through simple random sampling. Data were collected using a questionnaire and analyzed through multiple linear regression with the assistance of SPSS 22. The results showed that, simultaneously, advertising, sales promotion, public relations, direct marketing, personal selling, and event and experience had a significant effect on brand equity. Partially, advertising, public relations, direct marketing, and personal selling had a positive and significant effect on brand equity, whereas sales promotion and event and experience had no significant effect. The personal selling variable was the factor with the greatest influence on the company’s brand equity. The conclusion of this study affirms that integrated marketing communication plays an important role in strengthening brand equity in Islamic banking institutions. These findings contribute to the development of IMC studies and broaden understanding of marketing communication strategies in the Islamic banking sector, while also providing practical implications for the company to improve the effectiveness of sales promotion and event activities so as to strengthen customer loyalty and positive perceptions.
Pengaruh Profitabilitas dan Sales Growth terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Drajad, Farroqi; Nurani, Khadijah
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10379

Abstract

Tax avoidance is one of the important issues in taxation studies because it has the potential to reduce state revenue even though it is carried out within the applicable legal framework. Although the factors affecting tax avoidance have been widely studied, studies that specifically discuss the effect of profitability and sales growth on tax avoidance in property and real estate companies during the post-pandemic economic recovery period remain limited. This study aims to analyze the effect of profitability and sales growth on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with an explanatory design. The research sample consisted of property and real estate companies selected using a purposive sampling technique based on certain criteria during the observation period. The research data consisted of secondary data obtained from companies’ annual financial reports and were collected through the documentation method. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that profitability, proxied by Return on Assets (ROA), has a significant effect on tax avoidance, whereas sales growth has no significant effect on tax avoidance. However, profitability and sales growth simultaneously have a significant effect on tax avoidance. These findings provide empirical support for Agency Theory in explaining the relationship between corporate financial performance and tax avoidance practices. The conclusion of the study affirms that profitability is a more dominant factor in explaining the tendency toward tax avoidance than sales growth in property and real estate companies. The implications of this study include theoretical contributions to the development of taxation literature, as well as practical implications for companies, investors, and tax authorities in understanding the financial factors that influence tax avoidance practices.
Co-Authors Alwi, Hadad Anisah, Ariyun Baginda Parsaulian Defaz, Febriyan Pratama Dewi, Yenty Astarie Dinda, Mita Drajad, Farroqi Faturahma, Risa Fitri, Anisa Gina Havieza Elmizan Inaiyah, Iin Jannah, Ayu Khairul Kalsum, Mita Khairi, Himmatul Maharani, Tetti Maisaroh Maisaroh Mansur, Yuwarman Nugroho, Muhammad Habib Pebriantama, Yogi Puspita Sari, Romida Putra, Indika Juang Raisa, Rizka Ridhah, Habibatur Rifani, Rindu Rika Widianita Rino Rino Riri Riri Santi Deswita Sari, Tika Oktovia Yunia Wardi