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DEVELOPMENT OF CANVAS MODEL BUSINESS-BASED COOPERATIVES: IDEAS IN THE DEVELOPMENT OF INDEPENDENT HOUSES OF WORSHIP IN MEDAN CITY Barus, Elida Elfi; Nasution, Venny Fraya Hartini; Ichsan, Reza Nurul; Syahbudi, Muhammad; Barus, Irwan Irawadi
Strategic Management Business Journal Vol. 5 No. 01 (2025): June, 2025
Publisher : Universitas Pembinaan Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v5i01.114

Research background: The Medan City Government has programmed to establish a house-of-worship-based cooperative, namely a mosque with the "Independent Mosque" program, so it needs to receive support from other parties who have an impact. Through Sharia cooperation described by the Cooperatives and SMEs Office as a financial institution that can help small business owners, especially those operating on a small and medium scale, in transactional problems. This is very important to do so that mosque cooperatives can develop and provide benefits for the underprivileged people in the area. Purpose of the article: This study aims 1) To find out and evaluate the effectiveness of mosques in Medan City in terms of community economic empowerment through the establishment of mosque cooperatives. and 2) To find out and analyze the Sharia Cooperative Business Plan in realizing an Independent Mosque. Methods: The method used in this study is qualitative, with a literature study research approach, from several sources that are considered relevant to the research theme. The data source used is secondary data. The data collection technique is literature, and the data analysis technique used is qualitative descriptive. The majority of customers are MSMEs, resellers, distributors. Value Prepositions include family principles and shuttle services. Revenue Streams come from financing products, payment services, and property. Cost Structures consist of variable and fixed costs.

The Effect of Return on Equity, Dividend Payout Ratio, and Debt to Asset Ratio on Retail Investor Investment Decisions Kimsen, Kimsen; Barus, Irwan Irawadi; Purnomo, Djauhar Edi; Malahayati, Rina; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2068

This study investigates the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), and Debt to Asset Ratio (DAR) on the investment decisions of retail investors in Indonesia. Utilizing a quantitative approach, data were collected from 130 retail investors through a structured questionnaire using a Likert scale (1–5). The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 3. The results indicate that all three financial indicators—ROE, DPR, and DAR—have a significant positive effect on investment decisions. ROE and DPR are positively perceived by investors as indicators of profitability and income stability. Interestingly, DAR also shows a positive influence, suggesting that investors may view moderate leverage as a sign of strategic growth. The model demonstrates strong explanatory power with an R² value of 0.749, highlighting that financial performance indicators are critical determinants of investment behavior among retail investors. The findings provide valuable implications for corporate financial managers, investors, and regulators aiming to enhance transparency and investor confidence in capital markets.

Tantangan Audit Berbasis Risiko dalam Menghadapi Teknologi Blockchain di Indonesia Triatmaja, Muhammad Fithrayudi; Barus, Irwan Irawadi
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2704

Kemunculan teknologi blockchain telah mengubah proses bisnis dan keuangan, menawarkan transparansi dan efisiensi sambil sekaligus memperkenalkan tantangan baru bagi profesi audit. Studi ini bertujuan untuk menganalisis tantangan yang dihadapi oleh auditor dalam menerapkan Audit Berbasis Risiko (RBA) dalam konteks teknologi blockchain di Indonesia. Menggunakan pendekatan kuantitatif, data dikumpulkan dari 75 auditor profesional melalui kuesioner terstruktur yang diukur dengan skala Likert 5 poin. Data diproses dan dianalisis menggunakan SPSS versi 25, termasuk uji validitas dan reliabilitas, uji asumsi klasik, dan analisis regresi berganda. Temuan menunjukkan bahwa keempat variabel independen—verifikasi bukti audit, kompetensi teknologi, kesiapan regulasi, dan keamanan data—memiliki efek positif yang signifikan terhadap tantangan penerapan RBA dalam lingkungan blockchain. Di antara faktor-faktor tersebut, keamanan data dan privasi muncul sebagai faktor dominan yang mempengaruhi persepsi auditor. Model ini menjelaskan 68,2% varians dalam tantangan RBA. Hasil ini memberikan kontribusi teoretis dan praktis, menekankan perlunya pembaruan regulasi, pelatihan profesional, dan adaptasi teknologi untuk memperkuat efektivitas praktik audit di era blockchain di Indonesia.

The Impact of Impact-driven Entrepreneurship on Community Empowerment and Corporate Social Performance in Indonesia Rahmat, Ariawan; Kusmiyatun, Kusmiyatun; Barus, Irwan Irawadi; Sudarmanto, Eko; Nurhayadi, Willy
The Es Economics and Entrepreneurship Vol. 4 No. 01 (2025): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i01.714

This study examines the impact of impact-oriented entrepreneurship on community empowerment and corporate social performance in Indonesia. As entrepreneurship increasingly moves beyond profit maximization toward addressing social and environmental challenges, impact-oriented entrepreneurship offers an integrated approach that prioritizes sustainability and inclusivity. Using a quantitative method, data were collected from 100 respondents through a structured questionnaire based on a five-point Likert scale. The analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to test the hypothesized relationships. The results show that impact-oriented entrepreneurship has a positive and significant effect on community empowerment, reflected in greater participation, skills development, and resource access. In addition, impact-oriented entrepreneurship positively and significantly influences corporate social performance by improving stakeholder trust, ethical practices, and organizational legitimacy. The findings suggest that entrepreneurial ventures in Indonesia can serve as a catalyst for both social empowerment and sustainable business performance. This research contributes to the theoretical discourse on social entrepreneurship and corporate responsibility while offering practical insights for entrepreneurs and policymakers in designing strategies that balance financial success with social impact.

The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.

The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.

The Effect of Financial Literacy, Financial Attitudes, and Financial Planning on Student Financial Behavior in West Java Barus, Irwan Irawadi; Chandra, Johnny; Fitriani, Heny; Nindiasari, Avininda Dewi; Sudarmanto, Eko
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2240

This study examines the impact of financial literacy, financial attitudes, and financial planning on the financial behavior of students in West Java. Using a quantitative approach, data were collected from 170 student respondents through questionnaires with a 5-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that financial attitudes, financial literacy, and financial planning have positive and significant effects on financial behavior. Among the three variables, financial attitudes have the strongest influence, followed by financial literacy and financial planning. The model explains 81.5% of the variance in financial behavior, indicating strong predictive power. These findings highlight the importance of fostering positive financial attitudes, enhancing financial knowledge, and encouraging structured financial planning to promote responsible financial behavior among students. The study contributes to the growing body of literature in behavioral finance and provides practical insights for educators and policymakers in designing effective financial education programs.

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