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Mapping The Field of Islamic Mutual Finance in Indonesia Rizal Ma’ruf Amidy Siregar; Utari Evy Cahyani; Dia Purnama Sari
AL-ARBAH: Journal of Islamic Finance and Banking Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2022.4.1.14663

Abstract

AbstractPurpose - This study aims to find a comprehensive literature on Islamic mutual funds in Indonesia.Method - This study uses a qualitative approach with bibliometric analysis.Result - The results of the study identify leading academic authors, journals, and institutions related to Islamic mutual funds in Indonesia. Several popular topics and keywords for the theme of Islamic mutual funds in Indonesia have the potential to be studied further, especially related to the behavior of Islamic mutual fund investors in Indonesia.Implication - The importance of investor behavior for the development of the Islamic mutual fund industry in Indonesia.Originality - This study uses 101 publications indexed in the Dimensions database from 2006 to 2022. The keywords used in the data search are “Islamic mutual funds” AND “Indonesia”
APAKAH INSENTIF PAJAK MENINGKATKAN KINERJA UMKM INDONESIA? Ahmad Afandi Ahmad Afandi; Try Mahendra Siregar; Darwis Harahap; Utari Evy Cahyani
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

MSMEs are the backbone of a country's economy and development and it can make a significant contribution to sustainable economic growth. The government, a regulator, carries out one of the taxation functions, namely the taxation function by providing tax incentives to MSMEs. This research was conducted in purpose of knowing the effect of tax incentives on the performance of Indonesian MSMEs and determining on the innovations that mediate these two variables. The data was collected from 110 business actors and analyzing with a partial least squares feature model approach (SEM-PLS). The result approved all the hypotheses as the tax incentives and innovation had a significant effect on MSME performance and tax incentives had a significant effect on business innovation. The innovation is considered as mediator on the relationship between tax incentives and the performance of Indonesian MSMEs. This research has expected to contribute for regulators to continue the supervision of MSMEs so that they use tax incentives properly for the sustainability of Indonesian MSMEs. The government needs to supervise the provision of final PPh tax incentives to MSMEs so that they run according to policy objectives. UMKM merupakan tulang punggung perekonomian dan pembangunan suatu negara serta dapat memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi yang berkelanjutan. Pemerintah sebagai regulator menjalankan salah satu fungsi perpajakan dengan memberikan insentif pajak kepada UMKM. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif pajak terhadap kinerja UMKM Indonesia dan variabel inovasi memediasi kedua variabel tersebut. Data dikumpulkan dari 110 pelaku usaha dan dianalisis menggunakan pendekatan partial least square feature model (SEM-PLS). Hasil tersebut sesuai dengan semua hipotesis karena insentif pajak dan inovasi berpengaruh signifikan terhadap kinerja UMKM dan insentif pajak berpengaruh signifikan terhadap inovasi usaha. Inovasi ini dianggap sebagai mediator hubungan antara insentif pajak dengan kinerja UMKM Indonesia. Penelitian ini diharapkan dapat memberikan kontribusi kepada regulator untuk terus mengawasi UMKM agar menggunakan insentif pajak dengan baik demi keberlangsungan UMKM Indonesia. Pemerintah perlu mengawal pemberian insentif pajak PPh final kepada UMKM agar berjalan sesuai tujuan kebijakan.
ANALISIS BIBLIOMETRIK PARIWISATA HALAL UNTUK MENGEKSPLORASI DETERMINAN DAYA SAING DESTINASI WISATA Utari Evy Cahyani; Dia Purnama Sari; Rizal Ma'ruf Amidy Siregar
Journal of Islamic Tourism Halal Food Islamic Traveling and Creative Economy Vol 2 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam - Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/ar-rehla.v2i2.5887

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui peta perkembangan penelitian terkait pariwisata halal menggunakan pendekatan analisis bibliometrik. Penelitian ini juga mengidentifikasi berbagai indikator yang dapat digunakan sebagai faktor penentu daya saing destinasi wisata. Penelitian ini menggunakan pendekatan statistik deskriptif. Penelitian ini menggunakan metode bibliometrik yang digunakan untuk mengevaluasi data bibliografi, termasuk jumlah jurnal, jumlah penulis, jumlah artikel dan kata kunci artikel. Penelitian ini menggunakan data publikasi artikel yang bersumber dari berbagai jurnal, conference paper, dan book section dari tahun 2010-2022 dengan penelitian dengan tema pariwisata halal atau “halal tourism”. Pengumpulan data dilakukan dengan aplikasi Publish or Perish (PoP) dengan sumber artikel yang terindeks Scopus dengan kata kunci “halal tourism”. Analisis tren perkembangan publikasi tentang pariwisata halal dalam penelitian ini dilakukan terhadap 105 artikel dengan menggunakan aplikasi VOSViewer. Hasil penelitian menunjukkan artikel dengan tema pariwisata halal dalam jurnal yang terindeks Scopus pertama kali terbit pada tahun 2010. Artikel dengan tema pariwisata halal paling banyak terbit pada tahun 2021. Jurnal yang paling banyak menerbitkan artikel dengan tema pariwisata halal adalah “Journal of Islamic Marketing”. Artikel yang paling banyak disitasi yaitu “Halal tourism: Concepts, practises, challenges and future”. Terdapat 6 klaster untuk kata kunci penelitian dan 1 klaster peneliti dalam tema pariwisata halal. Berdasarkan identifikasi indikator, kata kunci yang terkait dengan daya saing destinasi wisata antara lain pariwisata halal, keinginan wisatawan untuk berkunjung, kejujuran, makanan halal, akomodasi, pengetahuan tentang halal, sertifikasi halal, dan website pariwisata. Kata Kunci: pariwisata halal; bibliometrik; scopus; publish or perish; vosviewer Abstract: This study aims to determine the development map of research related to halal tourism using a bibliometric analysis approach. This study also identifies various indicators that can be used as determinants of the competitiveness of tourist destinations. This study uses a descriptive statistical approach. This study uses a bibliometric method that is used to evaluate bibliographic data, including the number of journals, number of authors, number of articles and article keywords. This study uses article publication data sourced from various journals, conference papers, and book sections from 2010-2022 with research with the theme of halal tourism or "halal tourism". Data collection was carried out using the Publish or Perish (PoP) software with the source of articles indexed by Scopus with the keyword "halal tourism". The analysis of the development trend of publications on halal tourism in this study was carried out on 105 articles using the VOSViewer software. The results showed that articles with the theme of halal tourism in Scopus indexed journals were first published in 2010. Most articles with the theme of halal tourism were published in 2021. The journal that publishes the most articles on the theme of halal tourism is "Journal of Islamic Marketing". The article that was cited the most was "Halal tourism: Concepts, practices, challenges and future". There are 6 clusters for research keywords and 1 author's cluster on the theme of halal tourism. Based on the identification of indicators, keywords related to the competitiveness of tourist destinations include halal tourism, tourists' desire to visit, honesty, halal food, accommodation, knowledge about halal, halal certification, and tourism websites. Keywords: halal tourism; bibliometrik; scopus; publish or perish; vosviewer
The Determinants of Purchasing Decision for Alwahida Herbal Products in Padang Lawas District Rambe, Sarwedi; Harahap , Darwis; Utari Evy Cahyani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22392

Abstract

The sales of HPAI-HNI products in Padang Lawas Regency fluctuate due to limited marketing, resulting in low consumer awareness. Ineffective promotion, high prices, and inadequate attention to halal labels necessitate a study on purchasing decisions. This research aims to analyze how product knowledge, promotion, price, and halal labels influence purchasing decisions. Consumer behavior theory guides the study, emphasizing preferences and needs in decision-making. Marketing theory informs strategies to meet customer needs, while purchasing decision theory focuses on the decision-making process. These theories are integrated with variables of product knowledge, promotion, price, and halal labels. Using quantitative methods, 264 respondents from three distributors are sampled using stratified random sampling. Data is analyzed using SEM-PLS method with WarpPLS 8.0 application, revealing positive impacts of product knowledge, promotion, price, and halal labels on purchasing decisions. The research findings indicate that product knowledge, promotion, price, and halal labels have a positive impact on the purchasing decisions for HPAI-HNI products in Padang Lawas Regency. The significance of an educational marketing approach, including workshops, local promotional investments, price adjustments, and clear halal certification, is highlighted to attract consumers and build trust in the products. Therefore, it is essential to establish partnerships with local governments or community organizations to enhance the accessibility of HPAI-HNI products and develop health and beauty products or variants that better align with the market needs and preferences in Padang Lawas Regency.
Pengaruh Akses Keuangan dan Digital Marketing terhadap Pertumbuhan UMKM dengan Literasi Keuangan sebagai Variabel Moderating Ali Isro’ Harahap; Darwis Harahap; Utari Evy Cahyani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22872

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan kegiatan usaha yang mampu memperluas lapangan pekerjaan, berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat serta mendorong pertumbuhan ekonomi. Peran penting tersebut telah mendorong pemerintah untuk meningkatkan pertumbuhan UMKM. Namun dibeberapa daerah pertumbuhan UMKM masih sangat rendah seperti halnya yang terjadi di Kabupaten Padang Lawas. Penelitian ini bertujuan untuk menganalisis pengaruh akses keuangan dan digital marketing terhadap pertumbuhan UMKM di Kabupaten Padang Lawas dengan literasi keuangan sebagai variabel moderating. Metode penelitian ini menggunakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM yang menggunakan akses keuangan dan digital marketing di Kabupaten Padang Lawas dengan teknik pengambilan sampel stratified random sampling dan diperoleh sampel 97 responden. Analisis yang digunakan yaitu Analisis Regresi moderasi (MRA) dengan menggunakan software SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa, (1) Terdapat pengaruh signifikan antara variabel akses keuangan terhadap pertumbuhan UMKM di Kabupaten Padang Lawas, (2) Tidak terdapat pengaruh signifikan antara variabel digital marketing terhadap pertumbuhan UMKM di Kabupaten Padang Lawas, (3) Literasi keuangan dapat memoderasi akses keuangan terhadap pertumbuhan UMKM di Kabupaten Padang Lawas, (4) Literasi keuangan tidak dapat memoderasi digital marketing terhadap pertumbuhan UMKM di Kabupaten Padang Lawas.
Determinan Manajemen Laba pada Bank Syariah di Indonesia Dimoderasi oleh Asimetris Informasi Heriansyah Panjaitan; Rukiah; Utari Evy Cahyani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23255

Abstract

Penelitian ini dilatarbelakangi pentingnya informasi laba yang mendorong manajemen untuk memberikan perhatian lebih terhadap angka laba yang dilaporkan. Informasi laba sering menjadi target tindakan oportunis manajemen untuk memaksimalkan kesejahteraannya dengan cara memanipulasi tampilan laba sesuai keinginan. Sehingga tujuan dilakukkannya penelitian ini adalah melihat pengaruh Komite Audit (KA), Dewan Komisaris (DK), dan Dewan Pengawas Syariah (DPS) terhadap Manajemen Laba (ML), serta apakah Asimetris Informasi (AI) dapat memperkuat pengaruh Komite Audit (KA), Dewan Komisaris (DK), dan Dewan Pengawas Syariah (DPS) terhadap Manajemen Laba (ML). Jenis Penelitian ini menggunakan metode penelitian kuantitatif. Penelitian kuantitatif adalah penelitian yang menggunakan angka dalam penyajian data dan analisis yang menggunakan uji statistik. Menurut waktu pengumpulannya penelitian ini menggunakan data panel. Berdasarkan hasil pengujian yang telah dilakukan, variabel komite audit memiliki probability sebesar 0,0818 < 0,05, maka Ha1 ditolak yang berarti tidak terdapat pengaruh komite audit terhadap manajemen laba. Selanjutnya dapat dilihat bahwa dewan komisaris memiliki nilai koefisien sebesar -0,732854 yang menunjukkan hubungan secara negatif, dimana semakin banyak peran komite audit dalam bank maka akan semakin banyak tingkat manajemen laba yang dilakukan. Variabel dewan komisaris memiliki probability sebesar 0,0010 < 0,05, maka Ha2 diterima yang berarti terdapat pengaruh dewan komisaris terhadap manajemen laba. Selanjutnya dapat dilihat bahwa dewan komisaris memiliki nilai koefisien sebesar 0,588301 yang menunjukkan hubungan secara positif. Hal ini menunjukkan bahwa jumlah dewan komisaris tidak mampu mengurangi tindakan manajemen laba. Variabel dewan pengawas syariah memiliki probability sebesar 0,0700 > 0,05, maka Ha3 ditolak yang berarti tidak terdapat pengaruh dewan pengawas syariah terhadap manajemen laba. Selanjutnya dapat dilihat bahwa dewan pengawas syariah memiliki nilai koefisien sebesar 0,434616 yang menunjukkan hubungan secara positif. Hal ini menunjukkan bahwa jumlah Dewan Pengawas Syariah tidak dapat mengurangi terjadinya tindakan manajemen laba. Variabel Asimetris Informasi tidak dapat memperkuat (memperlemah) pengaruh komite audit, dewan komisaris, dan dewan pengawas syariah terhadap manajemen laba. Hal ini dibuktikan dari hasil Uji F bahwa nilai Prob (F-statistik) 0,264633 > 0,05. Maka Ha4 ditolak yang berarti asimetris informasi tidak dapat memperkuat (memperlemah) pengaruh komite audit, dewan komisaris, dan dewan pengawas syariah terhadap manajemen laba.
The Contribution of ZIS (Zakat, Infaq, & Sadaqah) to Poverty Alleviation in North Sumatra Province Batubara, Randi Hadamean; Utary Evy Cahyani
Islamic Economics Methodology Vol. 3 No. 1 (2024): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v3i1.530

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This study aims to see the development of research on the topic of "Zakat Poverty" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Zakat Poverty" which comes from the Dimensions database with a total of 1,257 journal articles. Then, the data was processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Zakat Poverty" research development in the world. The results of the study found that in bibliometric author mapping the authors who published the most research on the theme of "Zakat Poverty" were Wildastuti; Tika; Johari; Fuadah; Beik; Irfan Syauqi; and Bahri; ES. Furthermore, based on bibliometric keyword mapping, there are 4 clusters that can become research lines with topics related to Zakat Poverty and Muslim Country, Zakat Poverty and Mustahik, Zakat Poverty and Effect, and Zakat Poverty and Cibest. Furthermore, the most used words are zakat, Muslim country, mustahik, effect, sustainable, Cibest, and SDGs.
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Loyalitas Dengan Kepuasan Sebagai Variabel Intervening dalam Menggunakan BSI Mobile Pasaribu, Mahmud; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12371

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The purpose of this study was to determine how the perceived usefulness and convenience affect customer loyalty either directly or through customer satisfaction. The discussion of this research is related to the TAM (technology acceptance model) analysis, where researchers can find out what things are phenomena in BSI Kc customers. Padangsidimpuan customers in using the BSI Mobile application. This research is quantitative research. The sample of this study was 371 samples. The data collection instrument used a closed questionnaire to BSI Kc customers. Padangsidimpuan customers who use the BSI Mobile application. Data analysis using inner model, outer model, and intervening hypothesis testing. Based on the results of the study, it is known that customer satisfaction can explain customer loyalty by 0.363 or 36.3 percent, while 63.7 percent is influenced by other variables outside of this study. The loyalty has an R2 value of 0.368 or 36.8 percent, while 63.2 percent is influenced by other variables in this study. Then there is an influence between the usefulness and ease of using the BSI Mobile application on customer satisfaction. There is an influence between the usefulness and ease of using the BSI Mobile application on customer loyalty. There is no influence between customer satisfaction using the BSI Mobile application on customer loyalty. Customer satisfaction does not mediate the usefulness and ease of using the BSI Mobile application on customer loyalty at BSI Kc. Padangsidimpuan.
Strategy for Developing the Sharia Business Management Study Program with the Canvas Business Model Approach Siregar, Rizal Ma'ruf Amidy; Muhammad, Samsuddin; Cahyani, Utari Evy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.16476

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This study aims to benchmark the Sharia Business Management Study Program (MBS Study Program) of the Syekh Ali Hasan Ahmad Addary Padangsidimpuan State Islamic University (UIN Syahada), accredited as Excellent by LAMEMBA. The approach includes canvas business model analysis and SWOT-based strategy formulation. The results of the study show that the canvas business model of the MBS Study Program consists of nine main blocks, including customer segments, value propositions, channels, customer relationships, revenue sources, key resources, key activities, key partnerships, and cost structures. The strategy formulation produces eight main strategies: diversifying funding sources through research and training collaborations, optimizing digital technology, and innovating educational services. 
Implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) 3 on the Sharia Bank Customer Behavior in Using Mobile Banking Daulay, Nurfia Sintia; Rasyid, Arbanur; Cahyani, Utari Evy; Lubis, Rizki Mulia
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.9448

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Mobile banking has transformed banking services, yet the adoption of Islamic mobile banking in North Padang Lawas Regency remains low. This study examines the impact of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovation on behavioral intention and user behavior. Using a quantitative approach, 200 respondents were selected through random sampling, and data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS) via WarpPLS 7.0. Results show that performance expectancy (β = 0.508, p < 0.001), price value (β = 0.200, p = 0.002), habit (β = 0.248, p < 0.001), and personal innovation (β = 0.152, p = 0.014) significantly influence behavioral intention, while effort expectancy, social influence, facilitating conditions, and hedonic motivation do not. Behavioral intention (β = 0.293, p < 0.001) positively impacts user behavior, with facilitating conditions (β = 0.234, p < 0.001) and habit (β = 0.136, p = 0.024) also contributing, but personal innovation showing no effect. Additionally, behavioral intention does not mediate the influence of facilitating conditions, habit, or personal innovation on user behavior. These findings highlight the importance of emphasizing perceived usefulness, affordability, and habitual engagement to boost Islamic mobile banking adoption in the region.