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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Syariah dan Bisnis Journal of Innovative and Creativity
Evi Harviani
Universitas Muhammadiyah Sinjai
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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BUMN Sebagai Pemungut Pajak Pertambahan Nilai: Studi Kasus PT. Hutama Karya (PERSERO) Jeffits Khusnu Alif; Fitrawansah; Evi Harviani; Aam Azatil Isma; Sri Aisyah Yope
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2901

Abstract

Value Added Tax (PPN) is a type of tax that is levied directly by the government through State-Owned Enterprises (BUMN) as an intermediary for state business activities, in accordance with Minister of Finance Regulation No. 37/PMK. 03/2015, PT. Hutama Karya (Persero), which is a state-owned company in the field of construction services, is also a VAT collector for WaPu as well as a VAT taxpayer. This study uses an interpretive qualitative approach with a case study method, because it aims to find out the problems contained in the collection of VAT in SOEs in the field of construction services, especially PT. Hutama Karya (Persero). There are three problems in the Indonesian tax system, namely; The first is that there is no clarity on the rights or incentives obtained by SOEs, the second problem is, the process of restitution or refund of VAT overpayments which takes a long time, and the third problem is the tax fines that arise when SOEs are late in depositing VAT to the state.
Pengaruh Affiliate Marketing Terhadap Minat Beli Konsumen Pada Aplikasi TikTok Shop Mutmainnah Mutmainnah; Evi Harviani; Fitriani Fitriani
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2294

Abstract

Pesatnya perkembangan affiliate marketing di TikTok Shop menjadi isu penting dalam pemasaran digital, mengingat perubahan perilaku konsumen yang kini banyak mengandalkan media sosial. Namun, pengaruh strategi ini terhadap minat beli konsumen belum sepenuhnya terkonfirmasi. Penelitian ini bertujuan untuk menganalisis sejauh mana affiliate marketing berperan dalam membentuk minat beli di TikTok Shop. Dengan menggunakan metode kuantitatif dan pendekatan korelasional, penelitian ini menguji hubungan antara affiliate marketing sebagai variabel bebas dan minat beli konsumen sebagai variabel terikat. Hasil penelitian menunjukkan bahwa affiliate marketing memiliki pengaruh positif dan signifikan terhadap empat indikator utama, yakni Transaksional, Referensial, Preferensial dan Eksploratif.
Urgensi Penerapan Smart Contract Sebagai System-Embedded Compliance Pada Pengawasan Fintech Syariah Fitrawansah Fitrawansah; Sri Aisyah Yope; Evi Harviani
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 8 No. 3 (2026): Special Issue
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v8i3.17659

Abstract

The rapid growth of the Islamic financial technology (fintech) industry in Indonesia faces serious challenges regarding Sharia compliance assurance due to the limitations of conventional supervision mechanisms. The current supervision system, which relies on manual post-transaction (post-facto) audits and sampling-based checks by the Sharia Supervisory Board (DPS), has proven inadequate in keeping pace with the volume and complexity of digital transactions. These weaknesses trigger various violations, ranging from fictitious murabahah practices without real assets to moral hazard risks caused by information asymmetry in profit-sharing contracts. This study aims to analyze the urgency of implementing smart contract technology as a solution to overcome this supervision gap. The method used is library research with a descriptive-analytical qualitative approach, examining regulations (DSN-MUI Fatwas and POJK) as well as prior scientific literature related to the weaknesses of the DPS and the characteristics of smart contracts. The analysis results indicate that smart contracts are deemed capable of functioning as a "Digital DPS" that automates Sharia parameters into algorithms. Unlike manual supervision, this system offers a real-time pre-transaction (ex-ante) validation mechanism that automatically rejects (auto-reject) any transaction failing to meet the valid conditions of the contract before funds are disbursed. In conclusion, the transition towards smart contract-based system-embedded compliance is deemed capable of maintaining the integrity of the fintech industry in the digital era.
Co-Authors Aam Azatil Isma Fitrawansah Fitriani Fitriani Jeffits Khusnu Alif Mutmainnah Mutmainnah Sri Aisyah Yope