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This Author published in this journals
All Journal Indonesian Journal of Islamic Business and Economics (IJIBE) International Journal of Economics, Management, Business, and Social Science Formosa Journal of Science and Technology (FJST)
Indah Setia Utami
Department Of Accounting, Faculty Of Economic, Universitas Terbuka
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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THE EFFECTS OF ISLAMIC ETHICAL IDENTITY INDEX ON FINANCIAL PEPRFORMANCE Indah Setia Utami; Eko Suyono; Bambang Agus Pramuka
Indonesian Journal of Islamic Business and Economics Vol 1 No 1 (2019): IJIBE
Publisher : Center of Islamic Economics and Halal Business, Faculty of Economics and Business, Universitas Jenderal Soedirman,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijibe.2019.1.1.2208

Abstract

This study examines,firstly, the influence of Islamic Ethical Identity disclosure on Return on Asset, Return on Equity, and Economic Value Added of Islamic Bank in Indonesia, Malaysia, and Gulf Cooperation Council (GCC) Countries, and secondly,this study also examines the differences of Islamic Ethical Identity disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries. This study uses panel data from 2008-2013 which published in website of each Islamic Bank selected as a sample in this study.The result of regression shows that the disclosure of Islamic Ethical Identity hasa signifficant effect on ROA, ROE, and EVA. Meanwhile, the result of independent T-test shows that there is no differences on Islamic Ethical Identity Disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries.
Transparency and Performance of Islamic Banking the Implications for Profit Distribution (Empirical Study of Indonesia and Malaysia) Indah Setia Utami
Formosa Journal of Science and Technology Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v2i3.3298

Abstract

The objective of this paper is to assess the effect of transparency and performance on the distribution of profits in Islamic banks in Indonesia and Malaysia. This study employed content analysis of published annual reports as well as multiple regression analysis. Samples were taken using the purposive sampling technique. The results of the analysis showed that both transparency and performance simultaneously have a positive effect on profit distribution, but partially only transparency has an effect on profit distribution. This could be due to the fact that in Indonesia and Malaysia, Islamic banks operate in a dual banking system where both conventional and Islamic banks coexist. These banks compete with each other for deposit shares.
Tax Knowledge and Appropriate Tax Technology on Tax Compliance: Study on Micro Small and Medium Entreprises (MSMEs) in Batam City Hidayati, Berlina; Utami , Indah Setia; Hermanto, Febrika Yogie
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.273

Abstract

This research aims to reveal the attitude of Tax Compliance in Micro, Small, and Medium Enterprises (MSMEs) in Batam, with the independent variables of tax knowledge and tax technology, in line with the current development of technology-based industries. This research is quantitative research using an open questionnaire of 128 respondents from MSMEs in Batam. This research uses regression analysis with the SPSS application tool. This study shows that partially or simultaneously tax education, online tax registration, online tax reporting, and online tax remittances influence the tax compliance of MSMEs in Batam. Partially, this research reveals that mastery of tax knowledge can increase tax compliance among MSMEs in Batam, where the potential for increasing tax compliance is 65.3%. Besides, the appropriate tax technology that has the most influence on compliance is online tax reporting 78.8%; online tax remittance 75.6%; and online tax registration 70.8% in order of influence on tax compliance from largest to smallest. Then, simultaneous tax education, online tax registration, online tax reporting, and online tax remittances can increase MSME tax compliance in Batam by 68.6%. These findings confirm that there is potential to increase regional income through taxes in Batam by providing special treatment regarding tax education and appropriate tax technology variables to MSMEs.
Co-Authors Bambang Agus Pramuka Berlina Hidayati Eko Suyono Febrika Yogie Hermanto