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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat E-JURNAL AKUNTANSI
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Selviana Lelan Naitili; Atika Jauharia Hatta Hambali; Nurofik Nurofik
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
Analyzing Factors Influencing the Success of Currency Redenomination in Indonesia: A Literature Review Intan Anindya Pramytha; Ula Restu Rafifah; Atika Jauharia Hatta; Alfredo Dos Santos; Frasto Biyanto
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1381

Abstract

This study aims to analyze the factors that affect the success of currency redenomination, focusing on the Indonesian context. The method used was a literature study in which 30 articles related to redenomination were reviewed to understand this topic comprehensively. The study results showed that factors such as inflation rate, risk of redenomination, public understanding, currency changes, and psychographic aspects significantly affected the success of redenomination. The contribution of this research lies in providing an in-depth analysis of the implementation of redenomination in Indonesia and policy recommendations that can aid in successful implementation, as well as providing a broader perspective on the practice of redenomination in various economic contexts.
Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Wisnu Haryo Pramudya; Julianto Agung Saputro; Atika Jauharia Hatta
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
PENGEMBANGAN DESAIN KEMASAN PRODUK UNTUK MENINGKATKAN DAYA SAING PENJUALAN PRODUK PADA TOKO OLEH-OLEH JOGLO Atika Jauharia Hatta Hatta; Cahyo Indraswono; Daniel Joel Immanuel Kairupan; Bianka Andriyani
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.124

Abstract

This activity aims to increase the sales of Joglo Souvenir Shop's product through the development of product packaging design innovations. This SME is a typical Central Javanese souvenirs business located in Pedan District, Klaten Regency, Central Java, which sells spinach chips, bitter melon chips, kenikir, intestines, mushrooms, and wedang uwuh. The majority activity of this SME just change the packaging form, while for wedang uwuh and empon-empon, the SME produces itself in the form of sachet drinks such as tea bags. The main problem of this SME is relying on buyers who visit the Pedan area, while the product packaging is still less attractive to buyers due to the lack of packaging design references, resulting in less interest in buying goods. The solution to overcome this problem is to provide training and mentoring for SMEs to create innovative packaging designs to increase buyer interest. The method used in this activity is a participatory training and supervision method, partners will always be involved in every stage of the activity. The targeted result is that SME are able to create attractive packaging designs, and resulting five packaging forms that can be used as references for having advantages compared to their competing products.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU PENGGUNAAN SISTEM PEMBAYARAN DIGITAL: SEBUAH STUDI LITERATUR Atika Jauharia Hatta; Nadia Fordia Rahmawati
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.18096

Abstract

The use of information technology (IT) has become essential in modern society, facilitating digital transactions and promoting a cashless society that offers efficiency and convenience for users. Analyze the factors influencing customer intention and behavior toward digital payments..This study reviews 33 previous studies on factors affecting customer intention and behavior toward digital payments, and summarizing the results. The reviewed articles include publications from both within and outside Indonesia. Domestic articles indexed in Sinta and international articles indexed in Scopus and/or Google Scholar were selected. The analysis shows that performance expectancy, effort expectancy, social influence, facilitating conditions, perceived ease of use and perceived usefulness, are the main factors influencing the intention and behavior toward digital payment systems. These findings provide crucial insights for developing strategies to enhance digital payment adoption, including improving infrastructure, educating the public, and developing products that meet user expectation. Adding complexity to previous research by enriching the theoretical understanding of the factors that can influence consumer intentions and behaviors in using digital payment.
ANALISIS DETERMINAN KINERJA KEUANGAN BANK SYARIAH: SEBUAH TINJAUAN LITERATUR Atika Jauharia Hatta; Damayanti
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22641

Abstract

Main Purpose - This study was conducted to examine and analyze the financial performance of Islamic banks. Design/methodology/approach - The method used in this study uses a qualitative literature review based on 30 Scopus-indexed scientific articles published between 2013 and 2023. Main Findings - This study found that financial performance is influenced by several factors, such as the characteristics of the board of directors (size of the board of directors, independence of the board of directors, frequency of board of directors meetings, gender diversity of the board of directors), characteristics of the sharia supervisory board (size of the sharia supervisory board, educational background of the sharia supervisory board, expertise of the sharia supervisory board), CEO power, quality of accounting disclosure, company size, share ownership, intellectual capital, environmental, CSR, corporate governance, zakat disclosure, charity disclosure, liquidity, capital adequacy, asset quality, management efficiency and audit committee. Theory and Practical Implications The theory that is widely used in research based on literature reviews is agency theory. Novelty - By reviewing articles indexed in Scopus, this study ensures that the sources used are from credible and quality journals, thus strengthening the validity and contribution of this study in providing comprehensive and up-to-date insights.
Co-Authors Alfredo Dos Santos Algifari Algifari, Algifari Andria Indah Maharani Anggreni Dian Kurniawati Arif Budiarto Aruman Athallah Yuniharto, Juan Daffa Bambang Sugeng Dwiyanto Banutama, Berty Bhakti Nur Istiqomah Algifari Bianka Andriyani Cahyo Indraswono, Cahyo Damayanti Daniel Joel Immanuel Kairupan Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Fayliencent, Ignatz Novrian FRASTO BIYANTO Ika Setya Reynata Intan Anindya Pramytha Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muadzi, Galuh Rama Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Nadia Fordia Rahmawati Nurofik Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Putri, Kamalia Putri, Melisa Tania Safira Putri Emilia Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Ula Restu Rafifah Utami, Rizki Hanifah Valeria Flora Seran Winda Erlita Wisnu Haryo Pramudya Wisnu Pajogo Algifari