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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pajak dan Analisis Ekonomi Syariah Global Leadership Organizational Research in Management
Al Ramzy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pajak Pertambahan Nilai Barang dan Jasa Serta Pajak Penjualan Atas Barang Mewah Al Ramzy; Asnawi Asnawi; Wahyudin Wahyudin; Dini Vientiany
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.260

Abstract

A few of the most prominent forms of taxation in Indonesian law are the Value Added Tax (VAT) and the Sales Tax on Luxury Goods (PPnBM). The supply of taxable products and services is subject to value-added tax, while the sale of luxury items is subject to sales tax. The practical applications of VAT and PPnBM are investigated in this study via the use of qualitative research methodologies. Based on the data, it seems that VAT and PPnBM change annually, with VAT generally going up and PPnBM generally going down. Important societal and economic consequences of VAT and PPnBM were also discovered by this study. State income may be increased by VAT, while societal tax expenses can be reduced through PPnBM. Observation, interviews, and the examination of relevant data are the means of data collection used in this descriptive analytic study. We anticipate that this study's findings will add to our understanding of VAT and PPnBM, as well as the ways in which these policies might affect our country's economy and way of life.
Sistem Teknologi Informasi dalam Mendukung Operasional Bank Syariah Modern Al Ramzy; Parulian Sibuea; Zulfahri Salim; Salwa Latipah; Putri Ramadani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25002

Abstract

Digital transformation has become a key driver in the changing landscape of the global financial industry, including Islamic banking. With the advancement of information technology, financial institutions strive to improve operational efficiency and provide better services to customers. This transformation includes not only the adoption of new technologies, but also changes in organizational culture and ways of interacting with customers.In this study using qualitative data types. The data source taken in this research is secondary data, where the data is obtained from literature both in the form of journals and reference books by studying, understanding, and examining things related to topics relevant to information systems can be understood as components that are integrated and interconnected in achieving certain goals, while information technology functions as a tool for producing, processing, and disseminating information to support company operations. In Islamic banking, information systems and technology play an important role in improving operational efficiency, service innovation, and compliance with sharia principles.
Pemahaman Pelaku Usaha terhadap Sertifikasi Halal : Studi Kasus Rumah Makan Padang Takana Medan Zainarti Zainarti; Angger Gumilang Sugiarto; Al Ramzy
Global Leadership Organizational Research in Management Vol. 3 No. 3 (2025): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v3i3.2983

Abstract

Halal certification is a strategic element in ensuring the quality of food products and building the trust of Muslim consumers. This study aims to examine the level of understanding of business actors regarding halal certification through a case study at the Padang Takana Restaurant in Medan City. Using a qualitative approach through observation and in-depth interviews, the results of the study indicate that there are still many MSME actors who do not fully understand the importance of halal certification, both in terms of law and its economic value. The obstacles faced include limited information, low digital literacy, and administrative procedures that are considered complicated. This study emphasizes the importance of government intervention in the form of education and assistance so that business actors can more easily access the halal certification process efficiently and affordably.
Co-Authors Angger Gumilang Sugiarto Asnawi Asnawi Dini Vientiany Parulian Sibuea Putri Ramadani Salwa Latipah Wahyudin Wahyudin zainarti zainarti Zulfahri Salim