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Eti Rahmawati

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Author-ID : 430366

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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The Impact of Habituation of Spiritual Activities on Social Attitudes and Behaviors of Observational Study Students at SD Muhammadiyah 3 Bandung Mulyani, Yani; Muyassar M, Raihan; Sholiehah, Nurul; Hadiantini, Dian; Rahmawati, Eti; Supala
Zona Education Indonesia Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Mentari Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar

The formation of social attitudes and behaviors among elementary school students requires sustainable and contextual character education strategies. One approach widely implemented in faith-based schools is the habituation of spiritual activities through daily religious routines. This study aims to describe the impact of habituated spiritual activities on students’ attitudes and social behaviors at SD Muhammadiyah 3 Bandung. The study employed a descriptive qualitative approach with an observational study design. Data were collected through participatory observation of students’ spiritual activities and documentation, including activity schedules, school regulations, and archives of religious programs. Data analysis was conducted thematically through data reduction, data display, and conclusion drawing. The findings indicate that the habituation of spiritual activities such as prayers before and after lessons, BTQ/Khas programs, muroja’ah, congregational Dhuha prayer, congregational Zuhur prayer, Qur’anic memorization (tahfidz AlQur’an), and the implementation of the 6S culture (Smile, Greeting, Salutation, Addressing, Politeness, and Courtesy) contributes positively to the development of students’ discipline, responsibility, and prosocial behavior. Scheduled worship routines encourage punctuality, compliance with rules, and more orderly social interactions among students. However, observational findings also suggest that the impact of spiritual habituation is not always linear in relation to students’ engagement in academic learning. Therefore, proportional management and continuous evaluation of spiritual habituation programs are necessary to ensure that character development benefits remain balanced with students’ academic learning needs. Keywords: spiritual habituation, social behavior, elementary school, student attitudes, observational study

THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY Budianingsih, Risma; Mulyana, Asep; Rahmawati, Eti
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1153

This study aims to analyze the influence of tax policies on business marketing activities in modern retail companies, specifically Indomaret. As one of the largest minimarket chains in Indonesia with thousands of outlets spread across Indonesia, Indomaret faces various tax policies, such as Value Added Tax (VAT), income tax, and digital tax regulations, which impact the company's operations and marketing strategies. Tax policies, particularly the implementation of an 11% VAT on retail products, directly impact product pricing and consumer purchasing power. This situation encourages the company to adjust its marketing strategies, such as price promotions, discounts, and advertising cost efficiency, to maintain competitiveness in the market. Furthermore, Indomaret also utilizes its extensive network as part of its service marketing strategy, including providing tax payment facilities for the public, which enhances brand image and consumer trust. The research method used a quantitative approach, with data collection techniques through consumer and business surveys, as well as literature studies related to tax policies and retail marketing. Data analysis was conducted to measure the relationship between tax policy variables and marketing activities, such as pricing, promotion, and distribution strategies. The results indicate that tax policies have a significant influence on business marketing activities at Indomaret. Increasing tax burdens tend to encourage companies to adjust pricing and promotional strategies to remain competitive. Furthermore, tax policy also encourages marketing innovation, particularly in the use of additional services and digitalization to attract consumers. The conclusion of this study indicates that tax policy is a critical external factor in determining retail marketing strategies. Therefore, Indomaret needs to integrate tax planning with its marketing strategy to increase business effectiveness and maintain customer loyalty.

THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY Budianingsih, Risma; Mulyana, Asep; Rahmawati, Eti
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1153

This study aims to analyze the influence of tax policies on business marketing activities in modern retail companies, specifically Indomaret. As one of the largest minimarket chains in Indonesia with thousands of outlets spread across Indonesia, Indomaret faces various tax policies, such as Value Added Tax (VAT), income tax, and digital tax regulations, which impact the company's operations and marketing strategies. Tax policies, particularly the implementation of an 11% VAT on retail products, directly impact product pricing and consumer purchasing power. This situation encourages the company to adjust its marketing strategies, such as price promotions, discounts, and advertising cost efficiency, to maintain competitiveness in the market. Furthermore, Indomaret also utilizes its extensive network as part of its service marketing strategy, including providing tax payment facilities for the public, which enhances brand image and consumer trust. The research method used a quantitative approach, with data collection techniques through consumer and business surveys, as well as literature studies related to tax policies and retail marketing. Data analysis was conducted to measure the relationship between tax policy variables and marketing activities, such as pricing, promotion, and distribution strategies. The results indicate that tax policies have a significant influence on business marketing activities at Indomaret. Increasing tax burdens tend to encourage companies to adjust pricing and promotional strategies to remain competitive. Furthermore, tax policy also encourages marketing innovation, particularly in the use of additional services and digitalization to attract consumers. The conclusion of this study indicates that tax policy is a critical external factor in determining retail marketing strategies. Therefore, Indomaret needs to integrate tax planning with its marketing strategy to increase business effectiveness and maintain customer loyalty.

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