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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Kumawula: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Al Azhar Indonesia Seri Ilmu Sosial Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) International Journal of Economics, Management, Business, and Social Science Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Social Service and Research Bukhori: Kajian Ekonomi dan Keuangan Islam Money: Journal of Financial and Islamic Banking Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) J-CEKI
Sisca Debyola Widuhung
Universitas Al-Azhar Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Mediasi Good Corporate Governance Terhadap Hubungan Pajak dan Transfer Keuangan dalam Mewujudkan Indonesia Emas 2045 Yatimin; Apriyanti, Metha Dwi; Widuhung, Sisca Debyola; Hasibuan, Irpan Hidayat; Priharta, Andry
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.3975

Abstract

Penelitian ini mengkaji peran Good Corporate Governance (GCG) sebagai mediator dalam hubungan antara efisiensi pajak dan transfer keuangan dalam konteks pencapaian Indonesia Emas 2045. GCG diharapkan dapat memperkuat hubungan positif antara kepatuhan pajak, efisiensi sistem perpajakan, transparansi pajak, dan transfer keuangan yang lebih efisien. Dengan menggunakan pendekatan kuantitatif dengan analisis model jalur, penelitian ini menemukan bahwa GCG secara signifikan memediasi antara pajak dan transfer keuangan. Kepatuhan pajak terbukti berpengaruh positif terhadap efisiensi transfer keuangan, sedangkan efisiensi sistem perpajakan dan transparansi pajak menunjukkan pengaruh tidak langsung terhadap GCG. Penelitian ini juga menyoroti pentingnya penerapan prinsip-prinsip GCG dalam meningkatkan akuntabilitas dan transparansi keuangan negara, yang berkontribusi pada pengelolaan sumber daya yang lebih efisien dan berkelanjutan. Temuan ini menunjukkan bahwa sinergi antara sektor pajak, GCG, dan transfer keuangan merupakan kunci untuk mewujudkan tujuan pembangunan jangka panjang Indonesia. Kebijakan yang mendukung peningkatan kualitas GCG, transparansi pajak, dan kepatuhan pajak akan mendukung pencapaian Indonesia Emas 2045, menciptakan ekonomi yang lebih transparan, efisien, dan berkelanjutan.
Pengaruh Social Media Marketing Activities dan E-Wom melalui Brand Awareness terhadap Purchase Intention Produk Parfum HMNS Isfahana Nursyahbani; Sisca Debyola Widuhung
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5497

Abstract

The rapid growth of internet usage has significantly impacted consumer habits, changing their behavior in various ways. Correspondingly, this evolution has also transformed social media from a communication platform to a marketing tool. Nowadays, social media marketing activities and electronic word of mouth play an important role in growing brand awareness which significantly influences consumer purchase intention. Using the theory of planned behavior, this study aims to analyze the direct and indirect effects of social media marketing activities, electronic word of mouth, and brand awareness on purchase intention with a focus on the HMNS perfume brand in Banten. This research uses a quantitative approach, with a sample of 140 respondents of Banten population. The software used in this study is Smart-PLS to test the proposed hypothesis. The results of this study reveal that social media marketing activities and electronic word of mouth have a positive effect on brand awareness, electronic word of mouth and brand awareness have a positive effect on purchase intention. However, the effect of social media marketing activities does not significantly affect purchase intention. The results of this study provide valuable benefits for companies in this industry to develop effective marketing strategies to be successful in a highly competitive market. This study suggests that managers maximize the potential of social media marketing to increase brand awareness, which has a positive impact on purchase intention.
Investment Risk Management Strategies in the Sharia Capital Market: Perspectives of Retail and Institutional Investors Widuhung, Sisca Debyola; Yatimin; Metha Dwi Apriyanti; Luqman Hakim; Andry Priharta
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7569

Abstract

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Co-Authors A Halim Abdullah, M. Razif Adam, M. Fayyadh Aisyah Tiar Arsyad Andry Priharta Andry Priharta Anggun Pratiwi Apriyanti, Metha Dwi Arsyad, Aisyah Tiar Cahrianto, Cahrianto Hasibuan, Irpan Hidayat Isfahana Nursyahbani Lakhsamana, Nadya Dinda Lufthia Sevriana Luqman Hakim Machmud, Aris Metha Dwi Apriyanti Sabila, Suci Sarah Hasanah Qoyyim Sunarmo Sunarmo, Sunarmo Wahyudi, Aldiza Yatimin