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All Journal JAKBS Jurnal Nirta: Studi Inovasi Jurnal Sains Student Research
Risma Abidah Nasution
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
PERKEMBANGAN FILSAFAT ILMU DAN RELEVANSINYA TERHADAP FILSAFAT ISLAM Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 1 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i1.3522

Abstract

This research aims to examine in depth the philosophy of science, as a branch of philosophy that investigates the nature of science, formulating fundamental questions related to the ontology of science (the nature of the reality studied), the epistemology of science (the nature of scientific knowledge), and the axiology of science (values). -value in science). This writing uses the research method of Library Research, an approach that collects facts and materials from various sources in the library, such as books, research articles, journals, and references to previous research results. In facing the complexity of intellectual developments in the Islamic world, it can be seen that Islamic philosophy has a significant role in responding to world challenges and problems.
Sukuk Dalam Perspektif Global : Tinjauan Akad Dan Praktik Sukuk Murabahah Di Indonesia Dan Qatar Lesmana, Alyatulnisa Ragil; Natasya, Fazira Putri; Lubis, Fitrah Khairuna Ulfa; Lira Amelia; Risma Abidah Nasution; Maryam Batubara
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Sukuk is an Islamic financial instrument that plays a significant role in promoting economic development based on Islamic principles. This study aims to examine the definition of sukuk, the types of contracts used in sukuk issuance, with a particular focus on the murabahah contract. Furthermore, it compares the implementation of murabahah sukuk in Indonesia and Qatar, two countries with developing Islamic financial systems. Using a literature review and a descriptive-comparative approach, the study reveals that although both countries adhere to the same Sharia principles, differences exist in regulatory frameworks, contract structures, and sectors of sukuk issuance. This research aims to contribute to the advancement of sukuk instruments in ways that are more effective and adapted to each country’s local context. Sukuk merupakan instrumen keuangan syariah yang memainkan peran penting dalam mendukung pembangunan ekonomi berbasis prinsip Islam. Penelitian ini bertujuan untuk mengkaji definisi sukuk, jenis-jenis akad yang digunakan dalam penerbitan sukuk, serta fokus khusus pada akad murabahah. Selain itu, kajian ini juga membandingkan praktik implementasi sukuk murabahah di Indonesia dan Qatar, dua negara dengan sistem keuangan syariah yang terus berkembang. Melalui studi literatur dan analisis deskriptif-komparatif, ditemukan bahwa meskipun keduanya menerapkan prinsip syariah yang sama, terdapat perbedaan dalam pendekatan regulasi, struktur akad, dan sektor penerbitan sukuk. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan instrumen sukuk secara lebih efektif dan sesuai dengan konteks lokal masing-masing negara.
Co-Authors Alyyatul Nisa Ragil Lesmana Dini Vientiany Fazira Putri Natasya Lesmana, Alyatulnisa Ragil Lira Amelia Lubis, Fitrah Khairuna Ulfa Maryam Batubara Natasya, Fazira Putri