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All Journal Jurnal MD RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Audit, Pajak, Akuntansi Publik
Salma, Aulia Mutiara
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence Of Service Quality and Lifestyle On Purchase Decisions Using Shopee Paylater In Bandar Lampung Salma, Aulia Mutiara; Ekawati, Evi; Anggraeni, Erike
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6260

Abstract

The development of the digital world is driving transformation in the world of retail and finance. Currently, e-commerce has presented a variety of payment methods with the aim of ensuring consumer comfort and convenience in carrying out transactions. One of the trending payment features is Shopee Paylater. The aim of this research is to analyze the influence of service quality and lifestyle on purchasing decisions using Shopee Paylater in Bandar Lampung. The method in this research uses a quantitative approach. The data source in this research is primary data obtained from 114 respondents using Shopee Paylater in Bandar Lampung using accidental sampling technique. The data analysis used is multiple linear regression analysis using SPSS version 22 software. Based on the results of this research, it shows that the regression results for the service quality variable show a positive correlation of 0.262. Apart from that, the results of the T test show that tcount 2.630 > ttable 1.65833, meaning that the service quality variable influences purchasing decisions using Shopee Paylater. And the regression results for lifestyle variables show a positive correlation of 0.370. Apart from that, the results of the T test show that tcount 3.710 > ttable 1.65833, meaning that lifestyle variables influence purchasing decisions using Shopee Paylater.
Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis Salma, Aulia Mutiara; Larasati, Ayuning; Melgasari, Diny; Suryanto, Tulus
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.2196

Abstract

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue
ENHANCING THE ROLE OF STRATEGIC MANAGEMENT IN ADVANCING THE SUSTAINABILITY OF ISLAMIC FINANCIAL INSTITUTIONS Yulitasari, Lis; Salma, Aulia Mutiara; Suhendar, Suhendar
JURNAL MANAJEMEN DAKWAH Vol. 11 No. 1 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2025.111.03

Abstract

The increasing complexity of global economic competition and the rapid transformation of the financial industry present significant challenges to the sustainability of Islamic financial institutions. These challenges are further amplified by the necessity to align financial performance with ethical, social, and environmental responsibilities as mandated by the principles of maqasid al-shariah. Despite the growing discourse on sustainable finance, limited studies have integrated the domains of strategic management, sustainability, and Shariah compliance into a unified conceptual framework tailored to the specific context of Islamic financial institutions. This study aims to analyze and synthesize the role of strategic management in advancing sustainability within Islamic financial institutions, offering a comprehensive perspective that bridges theoretical insights and practical applications. The research adopts a literature review method, systematically examining and synthesizing relevant academic works, policy documents, and best practices from global and regional contexts. The findings indicate that embedding sustainability principles into the core of strategic management not only enhances institutional competitiveness and resilience but also strengthens public trust, expands financial inclusion, and ensures long-term socio-economic contributions. Furthermore, the study reveals that an integrated approach combining visionary strategic planning, adherence to maqasid al-shariah, and proactive adaptation to technological and regulatory changes serves as a robust foundation for sustainable growth. It is concluded that sustainability should be institutionalized as a strategic imperative, supported by clear performance indicators, capacity-building programs, and technology-driven innovations. The study recommends that Islamic financial institutions engage in constructive collaboration with regulators, industry associations, and stakeholders to foster an enabling ecosystem for inclusive and sustainable development. This conceptual synthesis not only contributes to the academic discourse but also provides actionable insights for policymakers and practitioners seeking to reinforce the long-term viability of Islamic financial institutions in the evolving global financial landscape.
Co-Authors Erike Anggraeni Evi Ekawati Larasati, Ayuning Lis Yulitasari Melgasari, Diny Suhendar Suhendar, Suhendar Tulus Suryanto