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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Amnesty: Jurnal Riset Perpajakan
Nugroho Dwi Prihandoko
Universitas Muhammadiyah Sorong
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Empirical Evidence For Sharia Financial Literacy Levels In Muslim Communities: 3T Region, Sorong, Southwest Papua Nurul Hidayah; Nurhani Nurhani; Wisang Candra Bintari; Nugroho Dwi Prihandoko; Mitta Muthia Wangsi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6019

Abstract

Financial inclusion is positively correlated with public financial literacy, according previous literatures. National Survey of Financial Literacy and Inclusion explained that Sorong City, as one of Indonesia's 3T (Underprivileged, Frontier, and Outermost) regions, has very low sharia financial literacy, this could hinder the expansion of local sharia financial institutions. This research aims to evaluate the level of sharia financial literacy level by evaluating 5 aspects: fundamental understanding of sharia finance (FUSF), sharia insurance (SI), sharia capital market investment (ICM), sharia savings and financing (SFS), and sharia financial ethics (SFE). 100 Muslims of working age that take part in sharia financial inclusion meet the sample criteria. By using descriptive statistical analysis, the result of overall avarage score is 67%, indicates that the Muslim community in Sorong has a medium level (60-79%) sharia financial literacy, according to Chen and Volpe (1988) model. A closer look results that the medium level of literacy for the FUSF, SFS, and SFE aspects by 60%, 64%, and 73%, respectively; the high level is SI aspect by 81%, and the low level is ICM aspect by 59%. This explains why achieving sustainability in sharia financial industry still requires significant efforts to create highly financially literate society.
Consumptive Behavior: How Religiousity Moderation Affect in Financial Literacy and Self-Concept Student Digital Wallet Users Nur Aeni Waly; Mitta Muthia Wangsi; Bekti Wiji Lestari; Nugroho Dwi Prihandoko; Nurhani Nurhani; Aji Masyhur Nurlily
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8720

Abstract

This study aims to present empirical evidence that can be used as information related to how the role of religiosity moderates financial literacy and self concept towards the consumptive behavior of Islamic students who use digital wallets and has social intervention from the majority of non-Muslim students. This research is using quantitative methode. The sampling used purposive sampling technique and used the Slovin's formula to get the result 97 respondents. The data collection method used is a questionnaire structured. this research uses the moderated regression analysis (MRA) technique with the SPSS27 application. This research found that financial literacy has a negative and insignificant effect on consumptive behavior, self concept has a positive and significant effect on consumer behavior, Financial literacy with religiosity has not significant effect towards consumptive behavior, and Self concept with religiosity has significant effect towards consumptive behavior. The value from this research give the insight for educational institutions and financial education institutions to emphasize the importance of developing self concept and religiousity integration in student financial management program.
Modernization System Taxation in the Midst of the Digital Economy Wave : A Study Literature Nugroho Dwi Prihandoko; Gita Astyka Rahmanda
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16558

Abstract

The growth of the digital economy in Indonesia, driven by technological developments and widespread internet access, has changed the transaction landscape from traditional to digital methods. In 2016, the value of online transactions reached IDR 75 trillion and is expected to increase to IDR 144 trillion in the next few years, with the e-commerce sector growing rapidly and expected to reach IDR 600 trillion in 2024. This change has given rise to new challenges in the taxation system, especially in addressing cross-border taxes and tax complexity on digital platforms. This article uses a literature review approach to evaluate the evolution of the tax collection system from traditional methods to a digital system. This study identifies that the paper-based taxation system, with manual processes and prone to errors, has been replaced by increased efficiency and transparency of digital technology. The implementation of e-filing and e-payment systems, as well as advanced technologies such as big data, artificial intelligence (AI), and blockchain, have improved tax administration. These technologies facilitate more data collection and analysis, improve detection of non-compliance, and provide a secure system for digital transactions. However, this evolution also brings challenges such as cross-border taxes and complex digital transaction management. The definition of permanent establishment (PE) should be expanded to include digital entities, and new taxes such as equalization levies are needed to address cross-border tax issues. Responsive and innovative tax reforms are essential to address these challenges and ensure sustainable income taxation in the digital age. International collaboration and global harmonization of tax policies are key to addressing tax issues arising from the digital economy.
Co-Authors Aji Masyhur Nurlily Bekti Wiji Lestari Nur Aeni Waly Nurhani Nurhani Nurul Hidayah Rahmanda, Gita Astyka Wangsi, Mitta Muthia Wisang Candra Bintari