Garuda - Garba Rujukan Digital

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.

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.

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.

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.

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search