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FILSAFAT EKONOMI ISLAM : PENDEKATAN SISTEM EKONOMI ISLAM, NILAI-NILAI DASAR, DAN INSTRUMENTAL Siska Permata Sari Harahap; Darwin Multa Nasution; Thasya Virdinia; Budi Harianto
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.527

Abstract

Islamic economic philosophy is the basis of an Islamic economic system which is based on Islamic teachings in achieving its goals. This article will outline the philosophical foundations of the Islamic economic system, explore the fundamental values that form the basis of Islamic economics, such as justice, togetherness, and blessing, and identify various economic instruments. The research method used is literature study and several other references. Islamic economic philosophy considers humans not as the center (anthropocentrism) but as servants of God who must serve and carry out the duties given by Him as managers (khalîfah). Therefore, in economic activities, it is very important to uphold the values of ownership, justice, freedom, balance, brotherhood and unity in accordance with religious teachings in order to form a harmonious order in personal, social and state life.
FILSAFAT EKONOMI ISLAM : PENDEKATAN SISTEM EKONOMI ISLAM, NILAI-NILAI DASAR, DAN INSTRUMENTAL Siska Permata Sari Harahap; Darwin Multa Nasution; Thasya Virdinia; Budi Harianto
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.527

Abstract

Islamic economic philosophy is the basis of an Islamic economic system which is based on Islamic teachings in achieving its goals. This article will outline the philosophical foundations of the Islamic economic system, explore the fundamental values that form the basis of Islamic economics, such as justice, togetherness, and blessing, and identify various economic instruments. The research method used is literature study and several other references. Islamic economic philosophy considers humans not as the center (anthropocentrism) but as servants of God who must serve and carry out the duties given by Him as managers (khalîfah). Therefore, in economic activities, it is very important to uphold the values of ownership, justice, freedom, balance, brotherhood and unity in accordance with religious teachings in order to form a harmonious order in personal, social and state life.
ANALISIS DAMPAK PAJAK PENGHASILAN (PPH) TERHADAP SUBJEK DAN OBJEK PAJAK PENGHASILAN DALAM KONTEKS PERPAJAKAN Siska Permata Sari Hrahap; Thasya Virdinia; Husnul Khotima; Panisa Panisa; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.183

Abstract

This article discusses the impact of Income Tax (PPh) on Tax Subjects and Tax Objects in the context of taxation. PPh is a tax obligation imposed on income received or earned by the tax subject in the tax year. Tax subjects can be individuals, business entities, or other legal entities that earn income. The tax object is income which is the basis for being subject to PPh. The author acknowledges that there are shortcomings in the preparation of this article and hopes for input for future improvements. It is hoped that this article can contribute to understanding the basics of taxation, increase awareness of the importance of paying taxes, and increase efficiency in the tax administration system.
Strategi Manajemen Kinerja Dalam Meningkatkan Efektivitas Operasional Pada Perusahaan Asuransi Thasya Virdinia; Zainarti Zainarti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3495

Abstract

This article aims to identify and analyze effective performance management strategies to enhance operational effectiveness in insurance companies. The study employs a qualitative descriptive method with a case study approach on a leading insurance company in Indonesia. Data were collected through in-depth interviews, observations, and analysis of internal company documents. The results indicate that the implementation of a balanced scorecard, the adoption of digital technology in operational processes, and the continuous development of human resource competencies are key factors supporting optimal performance achievement. These strategies have been proven to improve efficiency, strengthen customer service, and maintain the company’s competitiveness amidst the dynamic and competitive insurance industry.