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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Intelek Insan Cendikia
Mohd. Heikal
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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DESIGN OF CRYPTOCURRENCY INVESTMENT TRANSACTION MODEL AS AN EFFORT TO INCREASE STATE REVENUE THROUGH DIGITAL ASSET INSTRUMENT RATES AND TAXES IN INDONESIA Mohd. Heikal; Rico Nur Ilham; Muammar Khaddafi; Fuadi; Muhammad Multazam; Fauzi Pakpahan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1305

Abstract

This research will discuss the design of cryptocurrency transaction models as an effort to increase state income. The main factor that must be met in order to be legal in Indonesia is special regulations related to cryptocurrency. Developing special regulations related to cryptocurrency is actually an important step for the Indonesian state. For example, in developed countries such as the United States, Japan and Singapore, tax regulations related to cryptocurrency have been prepared. Especially at this time, technological developments, especially digital or virtual systems, are very rapid. So it can be predicted that various new virtual currencies that are similar or even more sophisticated and more complex than the ones that exist today will continue to emerge in the future. Determining the basis for tax levies for Cryptocurrency digital assets needs to be done based on the virtual currency units or also based on their value when converted to foreign currency such as rupiah or USD. Apart from that, it is also necessary to classify the type of tax that will be imposed on Cryptocurrency, whether it will be the object of income tax (PPh 21), profit income tax on exchange rate differences or income tax on capital gains (PPh article 4 paragraph 2) or VAT. This research actually started with attention to the many demands from Bitcoin users in Indonesia who wanted to have legal protection rights in the cryptocurrency transaction process, because in several other countries such as Singapore Bitcoin has become a legal financial investment option and is regulated and supervised by the government and the State Financial Authority. the. So the researcher intends to study in more depth how the Cryptocurrency transaction system can be supervised and controlled by the government, so that later a "Legal Cryptocurrency" Regulation can emerge with a "Digital Asset Transaction Tax" quotation system to be able to accommodate several interests of the Indonesian public and government.
THE EFFECT OF ENTREPRENEURIAL ORIENTATION ON SOCIAL MEDIA MARKETING ADOPTION AND MSME PERFORMANCE: THE MODERATING ROLE OF INNOVATION ABILITY Muhammad Al Hafis; Naufal Bachri; Mohd. Heikal; Ikramuddin; Adnan; Heriyana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4404

Abstract

This study aims to examine the influence of entrepreneurial orientation on the adoption of social media marketing and the performance of MSMEs: the moderating role of innovation capability. This study was conducted on 120 MSMEs in North Aceh Regency, and data collection was carried out through questionnaires distributed through Google Forms. The data analysis tool used Structural Equation Modeling (SEM) operated with Amos. The results of the study found that entrepreneurial orientation significantly influenced the adoption of social media marketing and the performance of MSMEs. The adoption of social media marketing and innovation capability also significantly improved the performance of MSMEs. And in testing the mediation effect of social media marketing adoption significantly mediated the influence of customer value on customer loyalty. Furthermore, in testing the moderation effect, innovation capability significantly moderated the influence of social media marketing adoption on MSME performance. The results of this study are expected to provide important contributions for stakeholders in formulating MSME business marketing policies and strategies in the future
Co-Authors A Hadi Arifin A. Hadi Arifin Adnan Ahmad Fauzul Hakim Hasibuan Anta Sari, Indah Bahri, Halida Cut Rozana Sari Darmawati EM Yusuf Iis Faisal Pasaribu, Ahmad Fauzi Pakpahan Fuadi Hafidz Akbar, Muhammad Hasibuan, Ariana Haulia Putri, Finni Syarra Heriyana Herman Fithra Ibrahim Qamarius Ikramuddin, Ikramuddin Irada Sinta Jullimursyida Khairina AR Laila Tussaa’dah Liani Sabrina Marbawi, Marbawi Mariyudi Miftahul Jannah, Muti Miranda Syahputri Muammar Khaddafi MUCHSIN Muhammad Al Hafis Muhammad Multazam Naufal Bachri, Naufal Ramadhania Rico Nur Ilham Safrina Safrina Sapna Biby Siti Maimunah Sri Sauzi Amalia Suci Ramadani, Lifia Syamsul Bahri T. Edyansyah, T. Edyansyah T. Erna Setianingsih Teuku Zulkarnaen Wanda Aditya Saputra Wenny Wardianingsih Hsb Yanita Yuliana Wardana Zahratul Dahlia Zuriani