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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Indonesian Journal of Society Engagement (IJSE) Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Abdimas Ekonomi dan Bisnis Golden Ratio of Mapping Idea and Literature Format Annals of Human Resource Management Research International Journal of Advanced Multidisciplinary International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Dinasti Accounting Review
Sri Rusiyati
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Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Other

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Determinants of SME tax compliance: The intervening role of tax awareness in Jakarta Rusiyati, Sri; Mulyanti, Kurniawati; Elyana, Instianti; Ichwani, Tia
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3814

Abstract

Purpose: This study examines the determinants of tax compliance among Small and Medium Enterprises (SMEs) in DKI Jakarta by testing tax awareness as an intervening variable. Research Methodology: This research was conducted in DKI Jakarta, Indonesia, using a quantitative approach. Primary data were collected using a structured questionnaire administered to SME taxpayers. The conceptual model is grounded in Attribution Theory, the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and Institutional Theory. This study evaluates the effects of tax knowledge, e-filing tax systems, tax authority service quality, and tax law enforcement on tax awareness and compliance. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with dedicated PLS-SEM software (brand/version not specified). Results: The findings indicate that tax knowledge, the e-filing tax system, tax authority service quality, and tax law enforcement have positive and significant direct effects on tax awareness and compliance. Tax awareness also has a positive and significant effect on tax compliance and mediates the relationship between the four antecedent factors and tax compliance. Conclusions: Strengthening SME tax compliance requires improvements in knowledge, digital tax processes, service quality, and enforcement, while tax awareness functions as a key mechanism linking these factors to compliance Limitations: This study uses cross-sectional, self-reported survey data from SMEs in one province, which may limit generalizability and causal inference. Contribution: This study integrates behavioral, technological, and institutional perspectives and provides practical input for the Directorate General of Taxes to enhance voluntary awareness-based compliance among SMEs.
Trust as the Gateway to Islamic Bank Adoption: Integrating Digital Religious Influence and Management Capability Mulyanti, Kurniawati; Rusiyati, Sri; Sulastri, Tuti; Harahab, Jamalludin
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3816

Abstract

Purpose: This study aims to examine customer adoption of Bank Syariah Indonesia (BSI) by applying a parsimonious Stimulus–Organism–Response (SOR) framework that integrates digital religious influence and institutional capability to explain adoption decisions in the context of Islamic banking. Methodology: The study employed a quantitative survey approach using mixed-mode data collection (online and on-site questionnaires). Data were collected from 325 active BSI customers located in the Jakarta–Bogor–Depok–Tangerang–Bekasi (Jabodetabek) area. Online Religious Leaders and Managerial Performance were modeled as exogenous stimuli, Product Value Trust as the organismic variable, and the Decision to Become a BSI Customer as the response variable. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results: The findings indicate that Online Religious Leaders and Managerial Performance significantly enhance Product Value Trust, which in turn positively influences customers’ adoption decisions. Both stimuli also exhibit significant direct effects on adoption decisions. Mediation analysis confirms that Product Value Trust partially mediates the relationship between the stimuli and customer adoption. Conclusions: The results demonstrate that customer adoption of Islamic banking is shaped by the alignment of credible religious influence and visible managerial performance that collectively strengthen trust in product value. Limitations: This study is limited to customers in the Jabodetabek area and relies on cross-sectional data. Contributions: This study contributes to Islamic banking and consumer behavior literature by identifying Product Value Trust as a central mechanism linking digital religious influence and institutional capability to customer adoption decisions.
Mediation Of Consumer Satisfaction On Product Quality And Quality Of Service To Customer Loyalty Hanamasa Restaurant In Jakarta Rusiyati, Sri; Suleman, Dede; Zuniarti, Ida; Nurhayaty, Ety; Puspasari, Aprilia; Mustomi, Dede; Ariawan, Joko; Hakim, Lukman
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.255

Abstract

This study aims to analyze the mediating effect of customer satisfaction on product quality and service quality variables on customer loyalty at Hanamasa restaurant in Jakarta. Sampling used purposive sampling method, the collected data was processed using SmartPLS 3.0 software. The results showed that customer satisfaction was not significant as a mediating variable on the effect of product quality on loyalty, while on the effect of service quality on loyalty, customer satisfaction became a significant mediating variable. The findings of this study also show that service quality has a significant impact on customer satisfaction, and customer satisfaction has a significant impact on loyalty
Pengembangan Kapasitas Kewirausahaan Digital bagi Badan Santunan Yatim di Depok Zuniarti, Ida; Elyana, Instianti; Rusiyati, Sri
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1858

Abstract

Limited digital literacy and technology-based marketing capacity pose challenges to entrepreneurship development at the Badan Santunan Yatim in Depok. The limited use of social media as a promotional tool has prevented the community from optimally developing its economic potential. This community service program aims to enhance digital entrepreneurship capacity through training on the use of social media as a marketing platform. The method employed a participatory approach, including interactive training sessions, hands-on practice in creating promotional content, mentoring in managing business accounts, and evaluation through pretests and posttests. The results indicate an improvement in participants’ understanding and skills in utilizing social media for business promotion. This is reflected in the increased evaluation scores and the participants’ ability to independently produce digital content, reaching 94.87%. The program contributes to strengthening economic self-reliance and supporting the sustainability of digital-based businesses within the target community.
Co-Authors Candrasari, Ati Dede Mustomi Dede Suleman Devy Sofyanty Dinar Riftiasari Eulin Karlina Frisma Handayanna Givan, Bryan Harahab, Jamalludin Helmy Ivan Taruna Ichwani, Tia Ida Zuniarti Ida Zuniarti, Ida Indah Purnamasari Instianti Elyana Instianti Elyana, Instianti Joko Ariawan Karlina, Eulin Kurniawati Mulyanti Lukman Hakim Lukman Hakim Mulyadi, Hary Nurhayaty, Ety Nurzalinar Joesah Purnamasari , Indah Puspasari, Aprilia Raden Ati Haryati Restu Putri, Dita Roy Irawan Sabil Sabil Sabil sabil sabil, sabil Sinta Rukiastiandari Sofyan Marwansyah Susan Rachmawati Taat Kuspriyono, Taat Zahra Zahra