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Masa Depan Keuangan Digital Berbasis Blockchain: Kajian Sistematis Literatur Wulandari Pryangan; Abbas, Nasution; Fitriyani; Burhanuddin; Azwan Hepriansyah; Tuti Dharmawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1704

Abstract

Transformasi digital telah membawa perubahan mendasar dalam cara sistem keuangan beroperasi, dengan teknologi blockchain menjadi salah satu inovasi utama dalam menunjang keuangan digital yang aman, efisien, dan transparan. Penelitian ini bertujuan untuk mengkaji perkembangan, manfaat, tantangan, serta implikasi adopsi teknologi blockchain dalam konteks keuangan digital melalui tinjauan pustaka terhadap berbagai literatur ilmiah. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan menelaah 41 artikel ilmiah yang relevan dari berbagai database terkemuka dalam kurun waktu lima tahun terakhir. Hasil kajian menunjukkan bahwa blockchain memainkan peran strategis dalam meningkatkan transparansi transaksi, memperkuat sistem pelaporan keuangan, dan mendorong inovasi model bisnis baru, termasuk dalam sektor UMKM, perbankan, dan e-commerce. Meskipun demikian, adopsi blockchain masih menghadapi sejumlah kendala seperti keterbatasan regulasi, kesiapan infrastruktur, serta resistensi organisasi dan psikologis dari pengguna. Oleh karena itu, diperlukan sinergi antara pemerintah, pelaku industri, dan akademisi dalam menyusun kebijakan, membangun kapasitas teknologi, serta mendorong literasi digital agar implementasi blockchain dalam sistem keuangan dapat berlangsung optimal dan berkelanjutan.
STARTEGI PEMBERIAN KOMPENSASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Husin; Safaruddin; Tuti Dharmawati; Ika Maya Sari
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.719

Abstract

This study aims to examine the effect of compensation and internal control on employee performance. This research was conducted at PT. Hasrat Abadi branch kendari. The sample in this research is as much as 20 responden by using sample saturation that is sample determination technique with all member of population used as sample. Methods of data collection is done by using questionnaires that have been distributed to all respondents. Technique analysis using multiple linear regression analysis method. The results of this study indicate that the compensation effect partially and significantly on employee performance, Internal controls influence partially but not significant to employee performance. Compensation and internal control simultaneously affect employee performance. This means the fairer the compensation and the better the company's internal control can improve employee performance.
AKUNTABILITAS PENGELOLAAN DANA DESA Tuti Dharmawati; Mulyati Akib; Satira Yusuf
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.722

Abstract

The research aims to analyze the accountability of the palnning, implementation and responsibility of Rompu-Rompu village fund management in North Poleang district of Bombana regency from 2015 until 2016. The samples were 3 (three) Rompu-Rompu village administrators and the head of North Poleang district that were connsidered to represent the study of the village fund management. The analysis method was quantitative with descriptive qualitative approach which studying through data analysis and all kind of informations derived from the samples which were rational and empirical. The result showed that village administration accountability in the Rompu-Rompu village fund management has been in line with the ministry of home affair regulation number 113 year 2014. Started from the mechanism/procedure on planning, arrangement, presentation, as well as the distribution of APBDesa (Anggaran Pendapatan dan Belanja Desa) and activities implementation from 2015 until 2016 were already based on art and law regulation. The physical from of had shown the accountable and transparent implementation. However, there’s still a need to improve the administration accountability for the betterment of accountability principle application.
Sosialisasi Strategi Peningkatan Kepatuhan Pembayaran Pajak dan Retribusi Daerah pada Badan Pendapatan Daerah Provinsi Sulawesi Tenggara Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar; Andi Muhammad Fuad Ramadhan; Si Made Ngurah Purnaman; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Dzulfikri Azis Muthalib
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2025): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i4.2569

Abstract

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.
The Effect of Return on Assets and Return on Equity on Price to Book Value in Banking Sector Companies Listed on the Indonesia Stock Exchange Komang Cindy Diah Pramesti; Tuti Dharmawati; Sulvariyani Tamburaka
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.451

Abstract

This study aims to determine and analyze the effect of Return on Assets (ROA) an Return Equity (ROE) on Price to Book Value (PBV) in the banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This study uses the purposive sampling method to determine the sample, resulting in 16 companies selected from 47 banking sector companies listed on the Indonesia Stock Exchange. The data collection method used is documentation. The data analysis method employed is multiple linear regression analysis using the SPSS V25 software application. The result os this study indicate that : (1) return on Assets affects Price to Book Value; (2) Return on Equity has no effect on Price to Book Value.