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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Al-Insyirah: Jurnal Pendidikan dan Konseling Islam
Oktavia Ramadhani
UIN Sumatera Utara
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PENGEMBANGAN MODEL EKONOMI SYARIAH BERDASARKAN SURAH AL-BAQARAH AYAT 275-280 Nazwa Akhiela Salsabila Batubara; Oktavia Ramadhani; Tri Purnama Sari; Sanjai Kurniawan Lubis; Ferizal
Al-Insyirah: Jurnal Pendidikan dan Konseling Islam Vol 1 No 1 (2026): Februari
Publisher : CV. BAROKAH PUBLISHER

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Abstract

This research discusses the development of sharia economic methods by referring to Surah Al-Baqarah verses 275-280. These verses are the main guidelines in building an economic system based on justice, sustainability, and common good. The main focus is the prohibition of usury, the recommendation to transact fairly, and the importance of sharing in the form of alms or zakat. This research also analyzes the principles of sharia economics and their implementation in modern life to answer global challenges. With a qualitative approach based on interpretation and literature review, this study aims to provide a new perspective on the application of sharia values in the global economic system.
Analisis Penerapan PPh 21 Dalam Sistem Penggajian Karyawan Di Era Digital: Studi Kasus Kesalahan Rekonsiliasi Pajak Tahunan Pada Penerapan Tarif Efektif Rata-Rata (TER) Nadira Aulia Zahra; Oktavia Ramadhani; Rolan Rizki Rinaldi Daulay; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11383

Abstract

Income tax article 21 (PPh 21) is a tax on income received by employees and is directly deducted by the employer through the payroll system. However, along with advancing technology, the payroll system has shifted from manual to digital, namely the payroll system, as well as the application of the Average Effective Rate that has been used since 2024, to facilitate the calculation of monthly taxes. Nevertheless, in the practice of implementing this TER system, there are still several errors that often occur, particularly regarding the failure to perform annual tax reconciliation, which can result in discrepancies between the amount of tax withheld and the actual obligation. Therefore, this research is conducted to observe and examine how PPh 21 is implemented in the modern payroll system and what errors frequently occur since the implementation of the TER. The method used is a literature study with a qualitative descriptive approach.
Co-Authors Dini Vientiany Ferizal Nadira Aulia Zahra Nazwa Akhiela Salsabila Batubara Rolan Rizki Rinaldi Daulay Sanjai Kurniawan Lubis Tri Purnama Sari