Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Dara Nabila
Unknown Affiliation
Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Kualitas Pelayanan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Devita Devita; Dara Nabila; Lamsina Harahap; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1879

Abstract

The aim of this research is to determine the influence of tax service quality and tax sanctions on taxpayer compliance. This research also aims to find out whether the quality of tax services and tax sanctions have a significant relationship with taxpayer compliance. This research uses a quantitative approach with a focus on explanatory research, which aims to reveal the cause-and-effect relationship between independent variables, namely the quality of tax services and tax sanctions, on the dependent variable, namely taxpayer compliance in Medan City, Indonesia. This research shows that the quality of tax services and tax sanctions are important factors that influence taxpayer compliance. Therefore, the DGT needs to improve the quality of tax services and implement effective tax sanctions to increase taxpayer compliance.
LANDASAN HUKUM DAN PRINSIP-PRINSIP ASURANSI SYARIAH DI INDONESIA Dara Nabila; Zainarti Zainarti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2025): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i2.3801

Abstract

Sharia insurance is a type of financial institution that functions in accordance with Islamic sharia, which upholds the concept of mutual protection (takaful) and mutual assistance (ta'awun). This thinking is regulated in Indonesian laws and regulations, including DSN-MUI Fatwa No. 21/DSN-MUI/X/2001, and is based on the teachings of the Koran, hadith, ijma, and ulama fatwas. Its guiding principles include mutual protection, cooperation in virtue, and avoiding aspects of riba, gharar (uncertainty), maisir (gambling), and activities that violate sharia. Islamic insurance offers Muslims a way to fulfill their risk protection requirements in line with Islamic principles, according to this research, which combines descriptive techniques with literature review methods. Sharia insurance builds a transparent and socially responsible financial system through the application of fair principles and a strong legal basis.
Co-Authors Devita Devita Dini Vientiany Lamsina Harahap zainarti zainarti