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Digital Transformation and Tax Policy: Analyzing MSME Resilience in Post-Pandemic Era Through E-Commerce Adoption and Tax Incentive Utilization in Bandar Lampung Central Market Maulifah, Elia; Hanif, Hanif; Kurniawan, Agus; Audia, Nanda
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10246

This study investigates the intersection of digital transformation and fiscal policy in supporting Micro, Small, and Medium Enterprise (MSME) resilience in the post-COVID-19 landscape. Through comprehensive interviews with 100 MSME owners in Bandar Lampung's Central Market, we examine the effectiveness of government tax incentives and digital platform adoption as key survival strategies. Our findings reveal a significant gap in tax incentive utilization, with 61% of MSMEs not accessing these benefits primarily due to insufficient socialization and complex regulatory frameworks. However, MSMEs demonstrate remarkable adaptability in digital transformation, with 50% adopting Shopee and 29% utilizing Tokopedia as primary e-commerce platforms. The study identifies a clear pattern of digital platform preference, with businesses leveraging various online marketplaces to expand market reach and enhance competitiveness. The research also examines these adaptations through an Islamic economic perspective, evaluating the alignment of digital commerce and tax incentive utilization with Islamic business principles. Our findings suggest that while tax incentive programs have shown limited effectiveness, digital platform adoption has emerged as a crucial factor in business sustainability. This research contributes to understanding the evolving dynamics of MSME resilience in the digital age. It provides practical insights for policy enhancement and business strategy development in the post-pandemic era.

ANALISIS SIKAP SOSIAL SISWA DALAM PEMBELAJARAN TEMATIK PADA KELAS II SDIT CORDOVA 2 Yeni Nuraeni; Anita Dewi; Nanda Audia; Putri Shafa Harfiantika; Lola Andika Rahmadany
Sindoro: Cendikia Pendidikan Vol. 11 No. 11 (2025): Sindoro Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9644/sindoro.v11i11.10192

A person has a social attitude, which can be defined as their awareness of determining their behavior or actions in real life regarding social matters. Social attitudes can also be defined as mutually uniting individuals in society, such as helping, respecting and caring about the environment. The aim of this research is to evaluate students' social attitudes towards thematic lessons taught in class II. This research uses a descriptive qualitative approach, which uses data collection methods such as observation, interviews and documentation. The data obtained was analyzed using the steps of data collection, data reduction, data presentation and drawing conclusions. The subjects of this research were 7 people consisting of 6 class II students and 1 class II homeroom teacher. The research results showed that students' social attitudes during thematic learning increased in terms of honesty, discipline, responsibility, politeness and caring. According to this research, students' social attitudes are very important for their preparation when they interact with other people and live in society. The conclusion is that thematic learning can help students develop their own social attitudes.

Digital Transformation and Tax Policy: Analyzing MSME Resilience in Post-Pandemic Era Through E-Commerce Adoption and Tax Incentive Utilization in Bandar Lampung Central Market Maulifah, Elia; Hanif, Hanif; Kurniawan, Agus; Audia, Nanda
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol. 1 No. 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10246

This study investigates the intersection of digital transformation and fiscal policy in supporting Micro, Small, and Medium Enterprise (MSME) resilience in the post-COVID-19 landscape. Through comprehensive interviews with 100 MSME owners in Bandar Lampung's Central Market, we examine the effectiveness of government tax incentives and digital platform adoption as key survival strategies. Our findings reveal a significant gap in tax incentive utilization, with 61% of MSMEs not accessing these benefits primarily due to insufficient socialization and complex regulatory frameworks. However, MSMEs demonstrate remarkable adaptability in digital transformation, with 50% adopting Shopee and 29% utilizing Tokopedia as primary e-commerce platforms. The study identifies a clear pattern of digital platform preference, with businesses leveraging various online marketplaces to expand market reach and enhance competitiveness. The research also examines these adaptations through an Islamic economic perspective, evaluating the alignment of digital commerce and tax incentive utilization with Islamic business principles. Our findings suggest that while tax incentive programs have shown limited effectiveness, digital platform adoption has emerged as a crucial factor in business sustainability. This research contributes to understanding the evolving dynamics of MSME resilience in the digital age. It provides practical insights for policy enhancement and business strategy development in the post-pandemic era.

IMPLEMENTASI EDUKASI SELF-LOVE DALAM MENINGKATKAN KESEHATAN MENTAL SANTRI: STUDI DI PONDOK PESANTREN NASHIHUDDIN Elva Zubkhair; Nanda Audia
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/hxs9s856

Program edukasi self-love dilaksanakan atas dasar kerja sama kelompok 34 KKN UIN Raden Intan Lampung dengan Pondok Pesantren Nashihuddin, Kelurahan Sumberrejo Sejahtera, Kecamatan Kemiling. Kegiatan ini bertujuan memberikan sosialisasi, pendampingan, serta penanaman kesadaran kepada santri mengenai pentingnya self-love sebagai strategi menjaga kesehatan mental. Latar belakang program ini adalah banyaknya santri yang menghadapi tekanan akademik maupun sosial di lingkungan pesantren sehingga rentan mengalami stres, kecemasan, bahkan penurunan rasa percaya diri. Metode yang digunakan berupa sosialisasi interaktif, diskusi kelompok, serta praktik refleksi diri dengan melibatkan ±80 santri. Pengumpulan data dilakukan melalui observasi, catatan lapangan, dan dokumentasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman santri mengenai konsep self-love, terlihat dari kemampuan mereka mengenali potensi diri, menerima keterbatasan, serta menumbuhkan sikap positif. Selain itu, santri melaporkan adanya peningkatan rasa percaya diri dan penurunan gejala stres. Temuan ini menegaskan bahwa edukasi self-love yang terintegrasi dengan nilai-nilai religius berkontribusi positif dalam memperkuat kesehatan mental santri sekaligus mendukung terciptanya lingkungan pesantren yang harmonis.

The dynamics of the role of women workers abroad to improve the family economy: The perspective of Islamic economics Audia, Nanda; Ningsih, Nur Wahyu; Kurniawan, Arifa; Pramasha, Raizky Rienaldy
Journal of Economics Research and Policy Studies Vol. 3 No. 3 (2023): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v3i3.761

Family economics is a branch of microeconomics that focuses on managing resources to ensure an individual's or small-scale family's survival. It examines how a family's economic status influences their consumption level. It is assumed that as the economic level of a family improves, their expenditures also increase. As household income increases, families tend to purchase more goods and may adopt a more materialistic lifestyle, seeking higher-quality products. This study aims to explore the economic conditions of families with female overseas laborers (TKWs) and understand how their participation in work abroad affects their family's income. The qualitative research method employed in this study utilizes a phenomenological approach, which involves structured interviews, participant observation, and documentation. Primary and secondary data sources are used to collect data. The research findings suggest that the involvement of TKWs has been beneficial in enhancing the family economy. The condition is evident from comparing income levels before and after individuals become TKWs. Women's primary motivation for overseas work is to boost their income.

Pentingnya Tujuan Intruksional Khusus Di Madrasah Ibtidaiyah Terpadu Nurussalam Ina Magdalena; Nanda Audia; Lola Andika Rahmadany
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 2 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/cendikia.v2i2.838

Dalam ranah persekolahan, setiap guru memang memliki pembelajaran tujuan yang ingin dicapai baik bagi instruktur itu sendiri maupun siswa. Susun sebuah tujuan. Hal ini untuk memberikan informasi, sudut pandang dan kemampuan yang harus digerakkan oleh siswa. Perincian positif dari tujuan informatif yang eksplisit, tujuan instruksional khusus (TIK) mengandung arti penting, atau tidak masuk akal menguraikan. Dalam menentukan substansi ilustrasi yang akan dididik, pencipta pendidikan memahaminya mengingat kemampuan esensial yang terkandung dalam tujuan instruksional khusus (TIK). Sasaran yang informatif menjadi acuan seluruh proses perencanaan pendidikan mengingat hal itu. Berisi rencana informasi, kemampuan dan sudut pandang keterampilan yang akan dilakukan dicapai oleh siswa menjelang akhir interaksi informatif. Manfaat dari tujuan pendidikan yang eksplisit adalah kita dapat menentukan target proses pembelajaran dan pertunjukan, menentukan kebutuhan bimbingan pendahuluan, perencanaan metodologi informatif, pemesanan instrumen tes penilaian mengambil, menyelesaikan latihan aktivitas peningkatan pembelajaran, dan mempunyai pilihan untuk memilih menunjukkan media dalam pengalaman yang berkembang. Sesuai dengan tujuan pembelajaran tertentu, perlu dijelaskan syarat-syarat yang berlaku terhadap kemauan siswa untuk melakukan sesuatu. Secara keseluruhan, tujuan Informatif eksplisit adalah hasil yang menurut instruktur seharusnya diperoleh siswa nantinya

THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE AND PROFIT MANAGEMENT ON COMPANY VALUE IN SHARIA COMMERCIAL BANKS FOR THE 2018-2021 PERIOD Safitri, Desiana; Hanif, Hanif; Kurniawan, Agus; Audia, Nanda
Robust: Research of Business and Economics Studies Vol. 4 No. 1 (2024): April 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i1.9672

Company value is investors' perception of the company which is often linked to share prices. The growth of Islamic banking is increasing, the implementation of Islamic Corporate Governance (ICG) has become an obligation. ICG implementation aims to overcome the emergence of various risks and problems. Apart from these goals, ICG is also the main focus for making banking superior and highly competitive. The results in this study indicate that Islamic corporate governance has a positive effect on firm value, and earnings management has a positive effect on firm value. The conclusion in this study is H1 which states that Islamic corporate governance has a negative and significant effect on accepted firm value and H2 states that earnings management has a positive and significant effect on accepted firm value and H3 which states simultaneously that both variables, namely Islamic corporate governance and earnings management can have an effect to accepted firm value.

Faktor Penentu Minat Menggunakan Financial Technology Syariah Pasca Covid-19 Kurniawan, Arifa; Ningsih, Nur Wahyu; Pramasha, Raizky Rienaldy; Audia, Nanda
BISNIS Vol 11, No 1 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i1.19840

The Covid-19 pandemic has shaped people's behavior patterns to utilize technology to facilitate activities. Technological innovations used in the financial sector with Islamic concepts are called sharia financial technology. This study aims to prove the theoretical concepts of planned behavior (attitudes, subjective norms, and perceptions of behavior control), the use of technology, Islamic financial literacy and digital literacy influence students' interest in using Islamic financial technology. This study uses a quantitative method with an explanatory research approach. The population in this study were FEBI UIN RIL students. The sampling method used accidental sampling with a total sample of 221 respondents. Data collection techniques using a questionnaire. The data analysis technique used the structural equation model-Partial Least Square (SEM-PLS) with the Warpls 7.0 tool. The results of the study prove that the variables attitude (X1), perceived behavioural control (X3), digital literacy (X5), and use of technology (X6) influence students' intentions to use Islamic financial technology. Meanwhile, the subjective norm variables (X2) and Islamic financial literacy (X4) have no effect on students' intentions to use Islamic financial technology.

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