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All Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Pajak dan Analisis Ekonomi Syariah Karakter: Jurnal Riset Ilmu Pendidikan Islam
Mhd Khairul Anhar Nasution
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Regulasi Pembayaran Pajak Penghasilan Untuk Warga Negara Yang Pergi Keluar Negeri Maura Faradita; Mhd Khairul Anhar Nasution; Mhd Aldi Pratama
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.v1i3.264

Abstract

This journal discusses a review of previous research on the income tax payments for citizens traveling abroad. This payment is in the form of prepayment of income tax and can be accessed by individuals who are more than 21 years old with appropriate income. The main focus of this study is to analyze the prevailing tax regulations in Indonesia and international tax treaties. This journal is a literacy that aims to understand the procedures for tax payment, payment exemptions, and management of income tax administration for domestic individual taxpayers who will travel abroad.
Antara Kekayaan dan Kesederhanaan Dalam Perspektif Filsafat Ekonomi Islam: Peran Harta Pada Pembentukan Karakter Pendidikan Islam Ahmad Wahyudi Zein; Maura Faradita; Mhd Khairul Anhar Nasution; Yeni Yolanda Simatupang
Karakter : Jurnal Riset Ilmu Pendidikan Islam Vol. 2 No. 2 (2025): Mei : Karakter : Jurnal Riset Ilmu Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/karakter.v2i2.543

Abstract

Experts say that human fundamentals, including the role of the economy, must form the foundation of educational philosophy and practice. Education is both a human need and a symptom. In the sense that without education, a person cannot be considered a true human being and cannot carry out their role as a valuable human being in their daily life. Creating a flawless Muslim human being in the sense of al-insan al-kamil—that is, a person who is constantly istiqomah and continuously proficient in using their bodily and spiritual abilities to always submit to and obey Allah SWT—is the ultimate goal of the Essence of Humanity program in Islamic education.
IMPLEMENTASI UU KETENAGAKERJAAN DALAM INDUSTRI PERBANKAN: ANALISIS PERLINDUNGAN HAK PEKERJA DI ERA DIGITALISASI LAYANAN KEUANGAN Mhd Khairul Anhar Nasution; Khairunnisa Aulia Harahap; Muhammad Rizky Putra; Divya Reyvani; Adik Tya Hasibuan; Nikmah Dalimunthe
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 2 (2026): Januari
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i2.64831

Abstract

Abstrak: Digitalisasi layanan keuangan telah mengubah secara signifikan pola hubungan kerja dalam industri perbankan dan menimbulkan tantangan baru dalam perlindungan hak pekerja. Penelitian ini bertujuan untuk menganalisis implementasi Undang-Undang Ketenagakerjaan dalam industri perbankan di era digitalisasi layanan keuangan. Metode penelitian yang digunakan adalah literature review terhadap jurnal nasional dan internasional terbitan tahun 2020–2025 yang diakses melalui Google Scholar. Hasil kajian menunjukkan bahwa digitalisasi perbankan mendorong efisiensi dan fleksibilitas kerja, namun juga meningkatkan ketidakpastian hubungan kerja serta belum optimalnya perlindungan hak normatif pekerja, termasuk isu perlindungan data dan privasi. Penelitian ini menegaskan perlunya pembaruan regulasi ketenagakerjaan yang adaptif agar perlindungan hak pekerja tetap terjamin seiring perkembangan digitalisasi perbankan. Kata kunci: digitalisasi perbankan, undang-undang ketenagakerjaan, perlindungan pekerja, hubungan kerja   Abstrack: The digitalization of financial services has significantly transformed employment relations in the banking industry and created new challenges for the protection of workers’ rights. This study aims to analyze the implementation of labor law in the banking sector in the era of financial services digitalization. The research employs a literature review method of  national and international journal articles published between 2020 and 2025 and accessed through Google Scholar. The findings indicate that banking digitalization enhances efficiency and work flexibility but also increases employment insecurity and weakens the protection of workers’ normative rights, including issues related to data protection and employee privacy. This study highlights the need for adaptive labor regulations to ensure adequate protection of workers’ rights while supporting the sustainability of the banking industry in the digital era. Keywords: banking digitalization, labor law, workers’ rights protection, employment relations
Co-Authors Adik Tya Hasibuan Ahmad Wahyudi Zein Divya Reyvani Khairunnisa Aulia Harahap Maura Faradita Mhd Aldi Pratama Muhammad Rizky Putra Nikmah Dalimunthe Yeni Yolanda Simatupang