Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Islamic Business Management
Siti Aulia Zannah
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PERAN BEA MATERAI DALAM ADMINISTRASI PERPAJAKAN Khairunissa Alisya Hasibuan; Dini Vientiany; Siti Aulia Zannah
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze the role of stamp duty in tax administration in Indonesia by reviewing aspects of document legality, taxpayer compliance, and the effectiveness of its implementation within the modern taxation system. The method used is a qualitative approach with a descriptive research type through a literature study sourced from scientific journals, books, and relevant laws and regulations. The results show that stamp duty plays an important role as a legal instrument that provides evidentiary power to documents and supports orderly tax administration. In addition, the implementation of electronic stamp duty offers convenience, efficiency, and increased transparency in transaction monitoring. However, its implementation still faces several challenges, such as low public understanding, limited digital literacy, and differences in interpreting existing regulations. Therefore, continuous efforts are needed through increased public outreach, regulatory strengthening, and technological optimization to support the effective implementation of stamp duty in a more modern, transparent, and accountable tax administration system.
PENGARUH FAKTOR ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) TERHADAP KINERJA SAHAM PERUSAHAAN Fatia Hadaya Panjaitan; Siti Aulia Zannah; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on corporate stock performance. ESG is understood as a sustainability approach that includes environmental, social, and governance aspects of a company. The research method used is a qualitative approach with a literature review based on scientific journals published between 2021 and 2026. The findings indicate that ESG plays an important role in increasing investor confidence by reducing risks, improving transparency, and strengthening corporate reputation. However, the impact of ESG on stock performance varies across sectors and market conditions. Overall, ESG contributes positively to long-term firm value and investment attractiveness.
Co-Authors Ahmad Wahyudi Zein Dini Vientiany Fatia Hadaya Panjaitan Khairunissa Alisya Hasibuan