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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS Journal of Indonesian Economy and Business Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Journal of Development Research Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Management and Economics Journal (MEC-J) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) GEMA EKONOMI Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) El-Qist : Journal of Islamic Economics and Business (JIEB) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Journal of Comprehensive Science JRAP (Jurnal Riset Akuntansi dan Perpajakan) Moneter : Jurnal Keuangan dan Perbankan IIJSE International Journal of Accounting and Management Research (IJAMR) Jurnal Abdimas International Journal of Accounting, Management, and Economics Research : Ijamer
Diana Zuhroh
Universitas Merdeka Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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How Culture Transforms Government Aid: Evidence From Sumbawa Regency, Indonesia Permata Cita, Fitriah; Zuhroh, Diana; Harsono
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.2.178-195

Abstract

This study investigates how government assistance, family income, and local culture jointly influence economic welfare in Sumbawa Regency, Indonesia. Moving beyond “isolated variable” analysis, this study develops an integrated framework to address policy gaps where social protection outcomes often fall short despite major investments. It extends “welfare state theory” by incorporating cultural dimensions that are typically overlooked in conventional economic models. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), data were gathered from 201 randomly selected respondents among government aid recipients. Results show significant positive effects: government assistance (β = 0.342, p < 0.01), family income (β = 0.458, p < 0.001), and local culture (β = 0.231, p < 0.05). The model demonstrates strong explanatory power (R² = 0.687) and predictive relevance (Q² = 0.524). Findings reveal that family income remains the strongest welfare determinant, while effective government aid requires proper targeting and allocation. Significantly, local practices like gotong royong (mutual assistance) strengthen social cohesion, validating culture's role as an active economic determinant. This study contributes to Islamic economics literature by demonstrating how local cultural practices aligned with Islamic principles of ta'āwun (cooperation) and maslahah (public interest) enhance welfare outcomes in Muslim-majority contexts where Islamic values shape economic behavior. The research proposes practical recommendations for “culturally-sensitive” assistance programs that integrate Islamic social finance instruments (zakat and waqf) with income enhancement strategies and cultural capital development. its also emphasizes establishing monitoring systems that track both welfare indicators and cultural sustainability. These findings offer replicable frameworks for welfare policy design in developing countries where cultural and religious dimensions fundamentally influence development outcomes.
The Role Of Tax Amnesty In Moderating The Effect Of Taxpayer Commitment On Tax Compliance In Individual Taxpayers In Kudus Regency In 2022 Abdurrosid, Edi Wicaksono; Chandrarin, Grahita; Zuhroh, Diana
International Journal of Educational Research & Social Sciences Vol. 4 No. 1 (2023): February 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i1.578

Abstract

The research objective is to test tax compliance with tax amnesty which moderates the influence of the taxpayer's commitment to tax compliance. The research design uses causality research which serves to represent tax compliance. The research sample used individual taxpayers in Kudus Regency, amounting to 100 respondents. The results of the study explain that the commitment of taxpayers is not able to increase tax compliance. In addition, tax amnesty is capable of moderating which means strengthening the relationship between taxpayer commitments and tax compliance. However, individual taxpayers still perceive that the tax amnesty is not on target, so that in the end the government is advised to issue a tax amnesty policy in the future
Co-Authors Abadi, Rosaria Abd. Syakur Abdul Aziz Abdurrosid, Edi Wicaksono Ade Buwono Suharto Andi Mardian, Andi Aris Setia Noor Aslira, Sumara Bella Ayu, Roro Cindy Pratiwi Dana, Tarisa Dewi, Rina Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Edi Subiyantoro Edi Subiyantoro Fairuz Sabiq Fanisa, Fairuz Fikri Amrullah Fitri Lestari, Arum Grahita Chandrarin GS , Achmad Daengs hadiningrum, Lila Harmono, Harmono Harsono Ilham Ilham Iwan Koerniawan Jannah, Elok Nur Karnaen, Bambang Karnain, Bambang Kordi Larum Kusuma, Marhaendra Lila Pangestu Hadiningrum Mardiana Andarwati Muhdi Muhdi Muhdi Ningsih, Risna Nirwanto, Nazief Norman Duma Sitinjak Nurul Handayani Obi Banamtuan Parawiyati Parawiyati Permatacita, Fitriah Prihat Assih putri, atina rokhmani Retna Safriliana Roykhatun Nikmah Septhiningrum, Anggit Puteri SETYAWAN, BAGUS Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sinto Sinto, Sinto Subali Subali Sugianto Sugianto Sugiarto S Sukanti Cahyaningsih, Dyah Sumban, Asdiana Dua Sumtaky, Maxion Sutini Sutini, Sutini Teguh, Harsono Toni, Sugiharto Heri Tony, Heri Wasesa, Tjandra Wati, Asiah Wiratna, Wiratna Wiyasa, I Gede Zaidah Nur Rosidah