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All Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Pajak dan Analisis Ekonomi Syariah
Uzlah Hansel Bahrin Hasibuan
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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Analisis Pengaruh Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor Liza Asri; Uzlah Hansel Bahrin Hasibuan; Widiya Indah Lestari
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.v1i3.296

Abstract

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.
INOVASI SOFTWARE UNTUK MEMPERKUAT SISTEM INFORMASI MANAJEMEN PADA BANK SYARIAH Putri Andriani Jambak; Uzlah Hansel Bahrin Hasibuan; Yuliana; Nurbaiti
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.v2i1.3371

Abstract

This research aims to develop a management information system in Islamic banks through software innovation. In this article, this article discusses operating systems, applications and programming languages, as well as the role of strategic management in Islamic banks. In this research, qualitative methods were used. Qualitative methods use qualitative data and describe it descriptively to evaluate social events, phenomena or situations. Operating systems are grouped by user interface into CUI and GUI, with examples such as DOS, UNIX, and Windows. Application systems, which are designed to process data, include various types of software such as desktop and web applications. Programming languages are a means of communication between humans and machines, including algorithms that are the basis for program design. In addition, this article outlines the development of strategic management in Islamic banks, which focuses on the formulation, implementation and assessment of strategies to ensure compliance with sharia principles. In this context, information technology plays an important role in increasing financial efficiency and inclusion. The application of artificial intelligence at Bank Syariah Indonesia shows a positive impact on customer experience and operational efficiency. Sharia financial product innovations were also discussed, highlighting the importance of SWOT analysis and customer relationship management (CRM) strategies in facing competition. Finally, this article notes the challenges Islamic banks face in identifying profitable projects and adapting to developments in digital banking technology.
Co-Authors Liza Asri Nurbaiti Putri Andriani Jambak Widiya Indah Lestari Yuliana Yuliana