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All Journal Jurnal Manajemen dan Bisnis (Performa) Jurnal Pendidikan Islam IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS al-Uqud : Journal of Islamic Economics YUME : Journal of Management The International Journal of Business Review (The Jobs Review) Jurnal Ekonomi Manajemen Kumawula: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Jurnal Pasca Dharma Pengabdian Masyarakat IJORER : International Journal of Recent Educational Research International Journal of Quantitative Research and Modeling Pattimura Proceeding : Conference of Science and Technology Jurnal Pengabdian Masyarakat Paguntaka Ta'allum: Jurnal Pendidikan Islam
Tia Yuliawati
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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THE DEVELOPMENT OF TOURISM VILLAGE THROUGH THE IMPLEMENTATION OF DIGITAL MARKETING Gaffar, Vanessa; Yuliawati, Tia; Askolani, Askolani; Budiman, Arief
Pattimura Proceeding 2023: PROCEEDING: THE 2ND INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMICS
Publisher : Pattimura University

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Abstract

Introduction/Main objectives: This study aimed to analyze the implementation of digital marketing in the development of tourism village at Subang District area. Research Methods: This study is a qualitative study using case method, comparing the situation before and after the Covid-19 pandemic. The informant of this study consists of the head of regulator, namely the head of the village and the owner of micro, small, and medium enterprises. Finding/Results: Results show that Covid-19 pandemic affects the tourism potential in the area. This is proven by the low rate of attendance of visitors/tourists to the tourism destination in Cavaliering, Subang District. Therefore, to boost the rise of the visitor and to be able to cope with the environmental turbulence and uncertainty of the external environment, the local government should implement digital marketing. Conclusion: Through social media marketing which is part of digital marketing, the Small and Medium-Sized Enterprises (SMEs) could become more creative and innovative, which would help them expand their reach nationally and internationally. The government should allocate fund and include this in the long term planning of the village itself
Mengukur Efisiensi Pasar: Pengaruh Stock Split Terhadap Aktivitas Perdagangan dan Return Saham di Indonesia Yuliawati, Tia; Waspada, Ikaputera; Sari, Maya
JURNAL AKUNTANSI Volume 19, Nomor 2, November 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i2.10993

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh stock split terhadap Trading Volume Activity (TVA) dan Abnormal Return (AR) saham pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Metode yang digunakan adalah event study, dengan periode pengamatan lima hari sebelum dan lima hari sesudah pengumuman stock split. Sampel penelitian terdiri dari 37 perusahaan yang memenuhi kriteria purposive sampling. Pengujian hipotesis dilakukan menggunakan uji Wilcoxon Signed Ranks Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada TVA dan AR sebelum dan sesudah stock split. Penurunan TVA setelah pengumuman stock split mengindikasikan bahwa pasar tidak merespon positif terhadap pengumuman tersebut, yang mungkin disebabkan oleh persepsi bahwa stock split tidak memberikan keuntungan yang menarik. Selain itu, penurunan AR menunjukkan bahwa pasar merespon pengumuman stock split sebagai berita negatif. Temuan ini mendukung teori efisiensi pasar bentuk setengah kuat, dimana harga saham mencerminkan semua informasi publik yang tersedia, serta teori sinyal yang menunjukkan bahwa reaksi pasar terhadap pengumuman mencerminkan persepsi investor terhadap prospek perusahaan. Dengan mengacu pada temuan dan saran ini, diharapkan para pelaku pasar dan peneliti dapat lebih memahami dinamika dan implikasi dari aksi korporasi seperti stock split, sehingga dapat membuat keputusan yang lebih informasional dan strategis.
Sustainable finance in the Islamic world: A comparative study of ESG reporting in Indonesia, Malaysia, and Brunei Darussalam Adirestuty, Fitranty; Ratnasari, Ririn Tri; Firmansyah , Egi Arvian; Al Adawiyah, Rumaisah Azizah; Chazanah , Indah Nur; Yuliawati , Tia
al-Uqud : Journal of Islamic Economics Vol. 9 No. 1 (2025): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n1.p18-32

Abstract

This research examines the sustainability reporting procedures of three Islamic banks located in Indonesia, Malaysia, and Brunei Darussalam. The research methodology employs a comprehensive and dependable descriptive approach, utilising a content analysis framework grounded in established sustainable practices and prior studies. This led to an extensive examination of 302 elements, encompassing environmental, socioeconomic, governance, and sharia compliance dimensions. The findings indicate that all three Islamic banks exhibit a commendable level of transparency and are dedicated to adopting sustainable practices. This signifies substantial transparency regarding governance and minimal disclosure concerning sharia compliance, reflecting the ethical identity of the IBs. Bank Syariah Indonesia has the highest degree of disclosure among all sampled banks. This study examines ESG disclosure in Islamic banks and paves the way for future research to broaden its coverage by include more factors. This may result in a more thorough investigation and further insights in the domain. The study's conclusions and suggestions could substantially influence Islamic banks, regulators, and other stakeholders.
Studi Literatur: Analisis Pengaruh Likuiditas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2020-2024 Yuliawati, Hestiana; Sarwono, Aris Edi; Harimurti, Fadjar
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9248

Abstract

Penghindaran pajak merupakan salah satu strategi legal yang digunakan perusahaan untuk meminimalkan beban pajak, namun praktik ini dapat berdampak negatif terhadap penerimaan negara. Salah satu faktor internal yang mempengaruhi  perusahaan dalam melakukan penghindaran pajak adalah likuiditas, yaitu kemampuan perusahaan dalam memenuhi kewajiban jangka pendek. Penelitian ini bertujuan untuk mengkaji hubungan antara likuiditas dan penghindaran pajak melalui pendekatan studi literatur terhadap sepuluh jurnal nasional yang relevan dan dipublikasikan pada periode 2020–2024. Fokus kajian diarahkan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Hasil telaah menunjukkan bahwa pengaruh likuiditas terhadap penghindaran pajak bersifat tidak konsisten. Beberapa penelitian menemukan pengaruh negatif yang artinya perusahaan dengan likuiditas tinggi lebih patuh terhadap pajak. Namun, ada pula temuan yang menunjukkan pengaruh positif, di mana perusahaan dengan jumlah pendapatan yang tinggi justru lebih agresif dalam menyusun strategi penghindaran pajak. Sebagian penelitian lainnya menyatakan tidak terdapat pengaruh signifikan antara likuiditas dan penghindaran pajak. Perbedaan hasil ini mengindikasikan perlunya kajian lanjutan dengan mempertimbangkan variabel kontrol dan pendekatan empiris.Kata Kunci: Likuiditas, Penghindaran Pajak, Perusahaan Manufaktur, Studi Literatur, Makanan dan Minuman
Implementasi Ruhul Islam terhadap Pembentukan Karakter Mahasiswa di Perguruan Tinggi Berbasis Islam dan Teknologi Informasi Rohandi, Mochamad Malik Akbar; Aziz, Helmi; Taja, Nadri; Yuliawati, Tia; Giraliyandi, Maudina Putri; Sutina, Hani
Ta'allum: Jurnal Pendidikan Islam Vol 5 No 2 (2017)
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan (FTIK) UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/taalum.2017.5.2.369-388

Abstract

Ruhul Islam is the core spirit of Islam that is the identity or characteristic of an individual or Islamic institution that has a mental attitude. It always guided by morals, according to the guidance of Islamic teachings so that can create a brotherhood of fellow Muslims in bringing people to a better state. The objective of this research is to know the comparison of Ruhul Islam application level to the embedded character in college student based on Islam and technology. Explanatory research method used primary data of field observation and questionnaire and secondary data, sample using Slovin formula and purposive sampling method with error rate of 10%, interconnection between variables using path analysis. Characteristics of respondents majority of women, active age 18-21 year students, high school graduates and the origin of UNISBA students 67% of Bandung while Telkom 82% outside Bandung. Implementation of Islamic values ​​with character formation in Islamic universities has a stronger relationship than information technology-based colleges with a R2 level of 37% versus 32.8%, more than 60% character formation can be influenced by other factors or variables.
Analysis of Financial Distress using the Altman Z-Score Model, Springate Model, Zmijewski Model, and Grover Model Simatupang, Frido Sarita; Waspada, Ikaputra; Sari, Maya; Yuliawati, Tia
International Journal of Quantitative Research and Modeling Vol. 5 No. 2 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v5i2.695

Abstract

The tight competition in the business world in the automotive industry that occurs in the current era of technology and development means that companies must have broad and clever thinking to keep the company from the brink of failure. During this research period there was a decline in automotive sales and company profits in the automotive and component sub-sectors listed on the IDX for the 2016-2020 period. This research aims to find out which prediction model is the most accurate and precise in predicting financial difficulties using model accuracy tests. The population in this study was 13 companies, then a purposive sampling technique was used to obtain 10 companies that were included in the research criteria. The results of this research show that the Altman Z-Score, Springate, Zmijewski and Grover models have different results, the Altman model predicts that there are 5 companies that are indicated to be healthy, 3 companies are in the Gray area, and 2 companies are indicated to have the potential to go bankrupt, the Springate model predicts that there are 5 companies healthy and 5 unhealthy companies, the Zmijewski model predicts that there are 9 healthy companies and 1 company that is indicated to have the potential to go bankrupt, the Grover model predicts that there are 7 healthy companies and 3 companies that are indicated to be unhealthy. With these results, the financial distress model with the highest accuracy is the Zmijewski model with an accuracy level of 92%, while the accuracy levels of the Altman Z-Score, Springate, and Grover models are 76%, 44%, and 76% respectively. With these results, the Zmijewski model is the most suitable model for use in automotive and component sub-sector companies in 2016-2020.
Integrating Islamic Marketing Education to Building Consumer Literacy and Entrepreneurial Mindset in Pesantren Harisandi, Prasetyo; Hurriyati, Ratih; Yuliawati, Tia; Ramadhani, Indi; Maulana, Yono; Yusriani, Sri; Imran, Muh. Erwinto
Jurnal Pendidikan Islam ARTICLE IN PRESS
Publisher : The Faculty of Tarbiyah and Teacher Training associated with PSPII

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Abstract

Globally, Islamic educational institutions face increasing pressure to respond to digital economic transformations while maintaining Islamic ethical and pedagogical foundations. This study aims to examine the role of Islamic Marketing Education (IME), integrated with the Unified Theory of Acceptance and Use of Technology (UTAUT), in enhancing consumer literacy and fostering an entrepreneurial mindset among santri in Indonesian Islamic boarding schools (pesantren). Using a quantitative cross-sectional survey design, data were collected from 350 santri and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS version 4. The results demonstrate that IME has a positive and significant effect on consumer literacy, entrepreneurial mindset, and core UTAUT constructs, including performance expectancy, effort expectancy, social influence, and facilitating conditions. In addition, entrepreneurial mindset and UTAUT variables significantly predict santri’ intention to use e-commerce, while consumer literacy acts as a moderating factor that supports reflective, value-based decision-making and mitigates uncritical technology adoption. The study concludes that integrating Islamic pedagogical approaches with technology acceptance frameworks effectively strengthens digital readiness without compromising Islamic moral principles. These findings imply that Islamic education, particularly within pesantren contexts, should systematically incorporate ethically grounded digital entrepreneurship and consumer literacy to prepare students for responsible participation in the contemporary digital economy.
From Bias to Better Decisions: Behavioral Insights for Financial Literacy Curriculum Development in Higher Education Yuliawati, Tia; Nurhayati, Netti Siska; Abdul Aziz, Nor Farradila; Nugraha; Sari, Maya; Purnamasari, Imas; Harisandi, Prasetyo
IJORER : International Journal of Recent Educational Research Vol. 7 No. 1 (2026): January
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v7i1.984

Abstract

Objective: This study aims to analyze the effect of behavioral bias on investment decisions of undergraduate students in Indonesia in the context of higher education with risk perception as a mediating variable and financial literacy as a moderating variable as a basis for strengthening the behavioral-based financial literacy curriculum in universities, as well as preparing students to become rational investors. Method: The study used a quantitative approach by distributing questionnaires to 385 undergraduate students in Indonesia who are active individual investors and registered with the Kustodian Sentral Efek Indonesia (KSEI). The structural model analysis was conducted using SmartPLS 4, while the moderated mediation test was performed using PROCESS Model 59 in SPSS. Results: The study's results indicate that behavioral bias has a significant adverse effect on risk perception, which in turn hurts the investment decisions of students in Indonesia. Financial literacy is proven to act as an important moderating variable. It can weaken the adverse effect of behavioral bias on risk perception and change the impact of risk perception on investment decisions to be positive at high levels of financial literacy. In addition, risk perception mediates the relationship between behavioral bias and investment decisions, especially at moderate levels of financial literacy. Novelty: The findings underscore the importance of integrating behavioral aspects in developing financial literacy curricula in higher education to equip students with the cognitive and affective competencies needed for rational investment decision-making. This study contributes to the behavioral finance literature and offers practical and theoretical contributions for educators and policymakers in designing contextual and behavioral-based financial literacy education for students.
A Comparative Study of Fintech Literacy between Generation Y and Generation Z Nurhayati, Netti Siska; Yuliawati, Tia; Nugraha, Nugraha; Sari, Maya
Jurnal Ekonomi Manajemen Vol 11, No 2 (2025): November 2025
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v11i2.17789

Abstract

This study examines whether significant differences in fintech literacy exist between Generation Y and Generation Z in the context of increasing digital financial transformation. The use of technology in the financial sector is known as financial technology (fintech). The purpose of this study is to determine whether there are differences in Fintech Literacy between generation Y and generation Z, given that these two generations absorbed internet technology in their youth to adulthood, in the mid-1990s to 2000s. In this study, Fintech Literacy refers to the Diffusion of Innovation (DOI) theory and the Technology Acceptance Model (TAM) conceptual model. In order to answer the research questions, questionnaires were distributed to 100 generation Y respondents and 183 generation Z respondents. Hypothesis testing was carried out using the Mann-Whitney Test, adjusted for the ordinal scale data form. The results of the hypothesis test show that there is no significant difference in Fintech Literacy between generation Y and generation Z. Beyond its empirical contribution, this study enriches the fintech literacy literature by demonstrating that generational differences may be less pronounced than commonly assumed, particularly when both cohorts are exposed to similar technological environments
Co-Authors Abdul Aziz, Nor Farradila Achyarsyah, Mochamad Adirestuty, Fitranty Al Adawiyah, Rumaisah Azizah Askolani Askolani, Askolani Chairul Furqon, Chairul Chatarina Umbul Wahyuni Chazanah , Indah Nur Cici Cintyawati Ciptagustia, Annisa Egi Arvian Firmansyah Fadhlani Kalia Fadjar Harimurti Ferry Tri Mulyana Giraliyandi, Maudina Putri harisandi, Prasetyo Helmi Aziz Heny Hendrayati Ikaputera Waspada, Ikaputera Ikaputra Waspada, Ikaputra Imas Purnamasari Imran, Muh. Erwinto Iqbal Abdul Rahman Lufthia Sevriana Maulana, Yono Maya Sari Miftahuddin, S.Si.,MAB., asep Mochamad Malik Akbar Rohandi Muhamat, Amirul Afif Nadri Taja Netti Siska Nurhayati Nugraha Nugraha Nugraha Ramadhani, Indi Ratih Hurriyati Ririn Tri Ratnasari Sarwono, Aris Edi Simatupang, Frido Sarita Sisda Ferlianti Surachman, Eka Sutina, Hani Teguh Sandjaya Vanessa Gaffar Yusriani, Sri