Garuda - Garba Rujukan Digital

BIMBINGAN DAN PELATIHAN ASPEK LEGALITAS USAHA DAN PERPAJAKAN PADA USAHA JASA BOGA DI KECAMATAN LOWOKWARU KOTA MALANG Novi Nugrahani; Galuh Kartiko; Atik Andhayani; Siti Amerieska; Putri Ayu B
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 3 (2022): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i3.583

ABSTRACT A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization. Keywords: income tax art 21, income tax art 23, catering

Sharia Financial Literacy and Good Corporate Governance for Generation Z: Study in Sharia Banks in Indonesia Lutfillah, Novrida Qudsi Lutfillah; Yeni Agustin Novitasari; Atik Andhayani
Journal of Islamic Economics and Finance Studies Vol 5 No 2 (2024): JIEFeS, December 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v5i2.8004

The challenge faced by Sharia banks in attracting Generation Z as their primary customers lies in the limited awareness of the impact of Sharia financial literacy and Good Corporate Governance (GCG) practices on saving decisions. This gap hinders the ability of Sharia banks to effectively position themselves as trusted institutions for this demographic. This study aims to investigate the relationship between Sharia financial literacy and GCG practices on saving decisions among Generation Z in Malang City. Using multiple linear regression analysis, the research reveals that increased Sharia financial literacy and effective GCG practices positively influence saving decisions by fostering trust and customer satisfaction with Sharia banks’ adherence to Sharia principles. These findings emphasize the need for Sharia banks and regulators to actively promote financial literacy and enforce strong GCG practices to enhance their competitiveness among Generation Z. Tantangan yang dihadapi bank syariah dalam menarik Generasi Z sebagai nasabah utamanya terletak pada terbatasnya kesadaran akan dampak literasi keuangan syariah dan praktik Good Corporate Governance (GCG) terhadap keputusan menabung. Kesenjangan ini menghambat kemampuan bank syariah untuk secara efektif memposisikan diri sebagai lembaga terpercaya bagi Generasi Z. Penelitian ini bertujuan untuk mengetahui hubungan literasi keuangan syariah dan praktik GCG terhadap keputusan menabung pada Generasi Z di Kota Malang. Dengan menggunakan analisis regresi linier berganda, penelitian ini mengungkapkan bahwa peningkatan literasi keuangan syariah dan praktik GCG yang efektif berpengaruh positif terhadap keputusan menabung dengan menumbuhkan kepercayaan dan kepuasan nasabah terhadap kepatuhan bank syariah terhadap prinsip-prinsip syariah. Temuan ini menekankan perlunya bank syariah dan regulator untuk secara aktif mempromosikan literasi keuangan dan menegakkan praktik GCG yang kuat untuk meningkatkan daya saing bank syariah di kalangan Generasi Z.

Security Perception as a Moderating Variable of the Influence of Customer Trust on Repurchase Intention Atik Andhayani; Efti Novita Sari; Nurul Qisthi; Nur El Ikhsan; Muhammad Fachmi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.771

This research is a quantitative study with an explanatory approach, which uses previous research as the primary material for creating hypotheses, adding novelty elements that are different from previous studies, and testing the hypotheses that researchers make. The primary material that researchers mean in this study is research. The data used in this study is primary data that researchers obtained from Gacoan noodle customers spread across several corners of Indonesia, with the minimum criteria of having shopped more than three times, with a many of 400 customers. The data used in this study were analysed using the innovative PLS 4.0 analysis tool. The result in this article shows that each hypothesis in this study can be proven. The first hypothesis in this study is that the Customer Trust variable can have a positive relationship direction and a significant influence on Employee Performance. Based on the third table above, the Customer Trust variable can have a positive relationship direction and a considerable impact on Repurchase Intention because the P-values are positive and below the significance level of 0.05, namely 0.011. These results show that the higher the Customer Trust, the more likely it is to lead to purchasing decisions, increase customer loyalty, and increase customer comfort. These indicators will ultimately have a good impact and significantly influence Repurchase Intention. The following hypothesis used in this study is that the Security Perception variable can moderate the influence of the Customer Trust variable on the Repurchase Intention variable. This is because the P-values are positive and below the significance level of 0.05, which is 0.000, more significant than the direct testing of 0.011. Increasing Security Perception can further increase Customer Trust because Customers feel safe and comfortable. Ultimately, these rights can have a more significant effect on Repurchase Intention.

Pengaruh Zakat, Inflasi dan UMKM terhadap Pertumbuhan Ekonomi di Indonesia Atik Andhayani; Hamka; Rosdaniah; Ika Agustina; Farah Juniati Meutianingrum
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5790

Economic growth describes an increase in the standard of living as measured by real output per person. Economic growth is often associated with the process of increasing the production capacity of an economy which is manifested in the form of an increase in national income. In this study, this study uses a quantitative research type. Quantitative research is conducted by analyzing numbers that are measured and calculated using mathematical or statistical tools. Data in the form of numbers will be processed using mathematical or statistical tools to obtain information behind the numbers. The data used in this study were obtained from statistical reports from BPS, BAZNAS and the Ministry of Cooperatives and SMEs on the official websites of each institution. The results of this study found that zakat and MSMEs have an effect on economic growth in Indonesia, while inflation has no effect in this study.

Security Perception as a Moderating Variable of the Influence of Customer Trust on Repurchase Intention Atik Andhayani; Efti Novita Sari; Nurul Qisthi; Nur El Ikhsan; Muhammad Fachmi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.771

This research is a quantitative study with an explanatory approach, which uses previous research as the primary material for creating hypotheses, adding novelty elements that are different from previous studies, and testing the hypotheses that researchers make. The primary material that researchers mean in this study is research. The data used in this study is primary data that researchers obtained from Gacoan noodle customers spread across several corners of Indonesia, with the minimum criteria of having shopped more than three times, with a many of 400 customers. The data used in this study were analysed using the innovative PLS 4.0 analysis tool. The result in this article shows that each hypothesis in this study can be proven. The first hypothesis in this study is that the Customer Trust variable can have a positive relationship direction and a significant influence on Employee Performance. Based on the third table above, the Customer Trust variable can have a positive relationship direction and a considerable impact on Repurchase Intention because the P-values are positive and below the significance level of 0.05, namely 0.011. These results show that the higher the Customer Trust, the more likely it is to lead to purchasing decisions, increase customer loyalty, and increase customer comfort. These indicators will ultimately have a good impact and significantly influence Repurchase Intention. The following hypothesis used in this study is that the Security Perception variable can moderate the influence of the Customer Trust variable on the Repurchase Intention variable. This is because the P-values are positive and below the significance level of 0.05, which is 0.000, more significant than the direct testing of 0.011. Increasing Security Perception can further increase Customer Trust because Customers feel safe and comfortable. Ultimately, these rights can have a more significant effect on Repurchase Intention.

Pengaruh Zakat, Inflasi dan UMKM terhadap Pertumbuhan Ekonomi di Indonesia Atik Andhayani; Hamka; Rosdaniah; Ika Agustina; Farah Juniati Meutianingrum
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5790

Economic growth describes an increase in the standard of living as measured by real output per person. Economic growth is often associated with the process of increasing the production capacity of an economy which is manifested in the form of an increase in national income. In this study, this study uses a quantitative research type. Quantitative research is conducted by analyzing numbers that are measured and calculated using mathematical or statistical tools. Data in the form of numbers will be processed using mathematical or statistical tools to obtain information behind the numbers. The data used in this study were obtained from statistical reports from BPS, BAZNAS and the Ministry of Cooperatives and SMEs on the official websites of each institution. The results of this study found that zakat and MSMEs have an effect on economic growth in Indonesia, while inflation has no effect in this study.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search