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All Journal EKONOMIKA45 Safari : Jurnal Pengabdian Masyarakat Indonesia Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Elvira Andriyani
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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IMPLEMENTATION OF PPH 21 POLICY DURING THE PANDEMIC COVID-19: IMPLEMENTASI KEBIJAKAN PPH 21 SAAT PANDEMI COVID-19 Dini Vientiany; Salsabila Sofiya Wardani; Popi Dea Ananda; Elvira Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.213

Abstract

The aim of this research is to analyze the implementation of the PPH 21 policy during the COVID-19 pandemic and find out how this policy affects the economy and society. This research uses a qualitative approach with library research or document analysis methods. A qualitative approach was chosen because this research aims to understand and interpret the meaning of the implementation of the PPH 21 policy and its impact on the economy and society. The library research method was chosen because the data needed for this research can be obtained from various document sources, such as books, scientific journals, news articles, official government reports, and trusted websites. Based on all the analysis results, it can be concluded that the implementation of PPh 21 during the Covid-19 pandemic has had a significant impact on tax revenues, taxpayer compliance, and economic and social conditions. The decline in PPh 21 revenues occurred because many taxpayers experienced a decrease in income and layoffs. However, the tax incentive policy implemented by the government has succeeded in increasing individual taxpayer compliance. The economic and social impacts of this policy are also diverse, with increasing people's purchasing power and assistance for MSMEs on the one hand, but also increasing income inequality and injustice for workers in the informal sector on the other.
Studi Kualitatif Tentang Peran Filsafat Ekonomi Islam dalam Pengelolaan Sumber Daya Alam Ahmad Wahyudi Zein; Elvira Andriyani; Adisty Aulia Zahra; Widya Anggraini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3854

Abstract

This study aims to analyze the role of Islamic economic philosophy in the management of natural resources using a qualitative approach. Islamic economic philosophy offers a holistic and transcendental perspective that integrates spiritual, moral, and social values into every aspect of the economy, including natural resource management. This research employs a descriptive qualitative method with data collection techniques such as literature reviews, in-depth interviews, and participatory observations. Data were analyzed using thematic analysis to identify key patterns and principles of Islamic economic philosophy relevant to natural resource management. The findings reveal that Islamic economic philosophy emphasizes justice, sustainability, and social responsibility as the primary foundations for managing natural resources. These principles are reflected in the concepts of trust (amanah), benevolence (ihsan), and public benefit (maslahah), which guide the responsible utilization of natural resources for collective welfare without compromising environmental balance. Moreover, spiritual values such as monotheism (tauhid) and awareness of accountability before Allah SWT motivate individuals and institutions to manage natural resources ethically and sustainably. Thus, this study contributes to the development of new insights into how Islamic economic philosophy can serve as an alternative solution to addressing challenges in natural resource management in the increasingly complex modern era.
Integrasi Kecerdasan Buatan dalam Taktik Pemasaran : Dampaknya terhadap Pengembangan Keterampilan Pemasaran Generasi Baru Zuhrinal M. Nawawi; Elvira Andriyani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 3 (2025): Mei: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i3.962

Abstract

This research uses a qualitative method to explore the integration of Artificial Intelligence (AI) in marketing tactics and its impact on the development of marketing skills among the new generation. The main focus is on the use of AI in analyzing consumer behavior, content personalization, campaign automation, and data-driven decision-making. The findings reveal that AI not only enhances operational efficiency but also drives a transformation in the skill sets required by modern marketers, such as data analysis capabilities, technological literacy, and adaptability to intelligent systems. Through in-depth interviews with marketing practitioners and digital document analysis, it was discovered that the new generation of marketers is required to develop more complex digital competencies and engage in multidisciplinary collaboration. Furthermore, adaptation to technological change becomes a key factor in the success of AI-based marketing strategies. The integration of artificial intelligence in marketing practices not only reshapes work patterns but also creates new demands for continuous training and marketing education. Therefore, this research emphasizes the importance of collaboration between educational institutions, industry, and technology developers to create a competitive AI-based marketing ecosystem.
Peran Kompetensi Sumber Daya Manusia dalam Peningkatan Produktivitas Pertenakan Sapi: Studi Kasus Desa Penungkiran Kec. Pancur Batu Zainarti Zainarti; Adisty Aulia Zahra; Elvira Andriyani; Muhammad Iqbal; Popi Dea Ananda; Salsabila Sofiya Wardani
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 3 (2025): JUNI : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v3i3.1918

Abstract

This research aims to analyze the role of human resource (HR) competency in increasing the productivity of cattle farming in Penungkiran Village, Pancur Batu District. This study was conducted on a farm owned by Mr. Syahdan Azis Maulana, a 25 yearold young farmer who manages 17 cows with the main aim of meeting economic needs. Through a qualitative approach, data was collected through in-depth interviews and direct observation. The research results show that HR competencies, including technical knowledge, managerial skills, and interpersonal abilities, have a significant impact on livestock productivity. Cattle sales can reach between 15 and 50 million per head, reflecting the potential for high profits if managed well. This research concludes that increasing human resource competency is a key factor in achieving optimal productivity in cattle farming.
Pemikiran Ekonomi Abu Yusuf Fitri Hayati; Elvira Andriyani; Muhammad Iqbal; Popi Dea Ananda; Salsabila Sofiya Wardani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4304

Abstract

This research uses a descriptive qualitative method aimed at examining technological-based innovations in Islamic Religious Education (IRE) learning media in the digital era. The study focuses on how technology is utilized to create interactive, creative, and relevant learning experiences for today’s students. In the age of digital transformation, IRE teachers are expected to provide learning that is not only textual and conventional but also contextual by incorporating technology such as educational videos, mobile applications, online learning pjlatforms, and social media. The data in this study were collected through a literature review of various scientific journals, academic articles, and recent research reports. The findings show that innovation in technology-based media can increase learning motivation, strengthen the understanding of Islamic values, and provide a more enjoyable and meaningful learning experience. Furthermore, the use of digital media supports the development of student character through adaptive and personalized approaches. Therefore, technological innovation in IRE learning media is a vital strategy in creating effective and competitive religious education.
Strategi Digitalisasi Promosi UMKM Rengginang Melalui Google Maps dalam Meningkatkan Perekonomian Lokal : (Studi Kasus : Desa Pahang, Kabupaten Batubara) Imsar Imsar; Adisty Aulia Zahra; Elvira Andriyani; Popi Dea Ananda; Salsabila Sofiya Wardani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 6 No. 1 (2026): Januari: SAFARI: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v6i1.3504

Abstract

This study discusses the digitalization strategy for promoting small and medium enterprises (SMEs) producing rengginang in Pahang Village, Batubara Regency, through the use of the Google Maps platform to enhance the local economy. The main objective of this research is to understand how digital promotion can expand market reach, strengthen business branding, and improve community welfare. This research employs a qualitative approach using interviews, observations, and documentation with local SME actors. The results show that using Google Maps significantly helps rengginang SMEs broaden their marketing reach, increase business visibility, and build consumer trust through reviews and digital location features. In addition to boosting sales, digitalization also stimulates local economic growth by creating job opportunities and strengthening community engagement in the digital economy. Therefore, a Google Maps–based digitalization strategy can serve as an effective solution for SMEs to face modern economic challenges and strengthen regional economic resilience sustainably.
Co-Authors Adisty Aulia Zahra Ahmad Wahyudi Zein Dini Vientiany Fitri Hayati Imsar Imsar Muhammad Iqbal Popi Dea Ananda Salsabila Sofiya Wardani Widya Anggraini zainarti zainarti Zuhrinal M. Nawawi