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All Journal Gunung Djati Conference Series Moneter : Jurnal Ekonomi dan Keuangan Ekonomi Keuangan Syariah dan Akuntansi Pajak
Andri Suwendi
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Other

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Pengaruh Ulasan dan Rating Produk terhadap Minat Beli Berdasarkan Kelompok Usia pada Platform E-commerce Andri Suwendi; Nabila Indriani; Najla Sahla Sahira; Mia Lasmi Wardiyah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 3 (2025): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i3.1498

Abstract

This study aims to determine whether there is a significant difference in the influence of product reviews and ratings on purchase intention on e-commerce platforms based on age groups. The research used a quantitative approach with a comparative design. A total of 42 respondents participated, consisting of 21 individuals under the age of 25 and 21 individuals over the age of 25. Data were collected using a Likert-scale questionnaire covering three main aspects: product reviews, product ratings, and purchase intention. All 15 statements in the questionnaire were tested and found to be valid. Data analysis included validity testing, reliability testing, normality testing, and the Mann-Whitney U test to compare age groups. The results showed a significant difference between the two age groups regarding the influence of reviews and ratings on purchase intention. These findings indicate that age influences how individuals respond to evaluative information on e-commerce platforms. Therefore, digital marketing strategies should consider demographic differences to more effectively target diverse consumer groups.
Studi Literatur: Bagaimana Akuntansi Mempengaruhi Pengelolaan dan Optimalisasi Pajak dalam Perusahaan Andri Suwendi; Rizqy Hizbullah Ziyaulhaq; Sulthon Ahmad; Gina Sakinah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1173

Abstract

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.
POLA KEBIASAAN BUDGETING MAHASISWA PENERIMA KIP-K DI UIN BANDUNG: STUDI PERILAKU KEUANGAN PENERIMA BEASISWA KIP-K Andri Suwendi; Aribbah Fitroti
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Penelitian ini bertujuan untuk menganalisis kebiasaan budgeting mahasiswa penerima Kartu Indonesia Pintar-Kuliah (KIP- K) di Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung. Budgeting merupakan keterampilan penting dalam mengelola dana terbatas. Program KIP-K adalah inisiatif pemerintah untuk membantu mahasiswa kurang mampu secara ekonomi. Namun, banyak penerima menghadapi tantangan dalam mengelola dana secara mandiri. Dengan pendekatan deskriptif kualitatif dan metode studi kasus, penelitian ini menggali pemahaman mahasiswa terhadap praktik budgeting, hambatan yang mereka hadapi, dan dampaknya terhadap kondisi keuangan mereka. Data diperoleh melalui wawancara mendalam terhadap tiga mahasiswa penerima KIP-K. Hasil menunjukkan adanya pola perilaku keuangan seperti budgeting yang tidak konsisten dan rendahnya literasi keuangan. Temuan ini memperkaya pemahaman tentang perilaku keuangan penerima beasiswa dan menjadi dasar pengembangan program literasi keuangan yang lebih efektif.
KONSEP FIQH LEMBAGA INVESTASI SYARIAH: FIQH SAHAM SYARIAH DAN FIQH REKSADANA SYARIAH Andri Suwendi; Moreno Musyaffa Adimevia; Rhegina Aurellyza Kustiawan; Iwan Setiawan; Nema Widiantini
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini membahas konsep fiqh yang melandasi operasional lembaga investasi syariah, khususnya dalam konteks saham syariah dan reksadana syariah. Kedua instrumen ini merupakan bagian dari sistem keuangan Islam yang menekankan prinsip-prinsip seperti larangan riba, gharar, dan aktivitas yang bertentangan dengan nilai-nilai syariah. Kajian ini mengulas bagaimana fiqh muamalah menjadi dasar dalam merumuskan struktur akad, mekanisme investasi, dan kriteria kepatuhan syariah yang harus dipenuhi oleh perusahaan maupun produk investasi. Penelitian ini menyorot peran penting fatwa dari otoritas syariah serta pengawasan lembaga syariah dalam memastikan seluruh kegiatan investasi berjalan sesuai dengan Al-Qur’an dan Hadist. Dengan demikian, artikel ini memberikan pemahaman mendalam mengenai pentingnya penerapan fiqh dalam membangun dan mengelola lembaga investasi syariah secara menyeluruh.
Co-Authors Aribbah Fitroti Gina Sakinah Iwan Setiawan Mia Lasmi Wardiyah, Mia Lasmi Moreno Musyaffa Adimevia Nabila Indriani Najla Sahla Sahira Nema Widiantini Rhegina Aurellyza Kustiawan Rizqy Hizbullah Ziyaulhaq Sulthon Ahmad