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All Journal Optimal: Jurnal Ekonomi dan Manajemen
M. Reza Saputra
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa

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Financing Implementation Murabahah in Sharia Banking: Legal Perspective No. 21 Of 2008 and Maqâsid Al-Syari'ah Seger Santoso; Eri Kusnanto; M. Reza Saputra; Hanifah Hanifah; Siti Maulizah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i2.4454

Abstract

Murabahah has become a flagship product in Islamic banking in Indonesia and internationally, as evidenced by data from Bank Indonesia in 2023, which shows murabahah financing reaching IDR 380 trillion or 30.91% of total Islamic banking financing. The popularity of murabahah is supported by its fiqh scheme, which is considered to have low risk, transparency in prices and costs, fairness in payments, and compliance with sharia principles. However, implementing murabahah financing faces various challenges, including gaps in legal interpretation, regulatory inconsistencies, and a lack of understanding and education regarding the principles of maqâsid al-syarî’ah. This research uses normative legal methods to evaluate the effectiveness of murabahah implementation within Law No. 21 of 2008 and the principles of maqâsid al-syarî’ah. Through qualitative analysis of primary and secondary data, this research provides recommendations for improving legal interpretation, enhancing coordination between institutions, and educating the public to improve the quality and compliance with sharia principles in murabahah financing.
Unraveling Piracy: Enforcement of Film Copyright in Indonesia's Digital Era Seger Santoso; M. Reza Saputra; Siti Masitah; Shinta Amelia
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i1.4456

Abstract

This study investigates the issue of film piracy in Indonesia and the efforts to enforce copyright in the digital era. The primary focus is on the case of "Mencuri Raden Saleh," which illustrates the detrimental impact of piracy on the national film industry, including financial losses and impediments to innovation. This research also evaluates the effectiveness of law enforcement measures and highlights the importance of public education and cross-sector collaboration in combating piracy. The findings provide strategic recommendations to strengthen copyright protection in Indonesia in the face of digital era challenges.
Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022 Seger Santoso; M. Reza Saputra; Ngadi Permana; M. Farel Deniyu; Citra Sulthanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.4462

Abstract

This study analyzes the resolution of disputes regarding the determination of non-effective taxpayers through a case study of the Tax Court Decision Number 009544.99/2020/PP/MIB of 2020 and the Supreme Court Decision Reg. Number 4910/B/PK/Pjk/2022 of 2022. Tax is a crucial source of state revenue, and uncertainty in the status of non-effective taxpayers can significantly impact the effectiveness of tax administration and state revenue. This research employs a normative legal approach, with an in-depth analysis of relevant legal documents, tax regulations, and the legal considerations taken by the judges. The findings indicate that the Supreme Court rejected the petition for judicial review submitted by the Directorate General of Taxes and upheld the Tax Court's decision that annulled the business turnover correction amounting to IDR 270,659,270,000, stating that Mrs Sri Roosmini is entitled to be designated as a non-effective taxpayer as she has met the stipulated requirements. The judges' considerations are based on justice and legal certainty, prioritizing substance over administrative formalities. This ruling underscores the importance of harmonizing tax obligations with taxpayers' rights while encouraging tax authorities to be more meticulous in evaluating non-effective taxpayer status applications, which is expected to enhance voluntary tax compliance. This study also offers recommendations for improving tax administration procedures in the future.
Co-Authors Citra Sulthanah Eri Kusnanto Hanifah Hanifah M. Farel Deniyu Ngadi Permana Seger Santoso Shinta Amelia Siti Masitah Siti Maulizah