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All Journal Jurnal Riset Akuntansi dan Bisnis Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL PENDIDIKAN TAMBUSAI Jatilima : Jurnal Multimedia Dan Teknologi Informasi JURNAL ILMIAH KOHESI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Fitrah: Journal of Islamic Education JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jumper : Journal of Educational Multidisciplinary Research Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) International Journal of Economics and Management Jurnal Kewirausahaan Bukit Pengharapan Sharia Economic and Management Business Journal (SEMBJ) ABANNA: Journal Of Contemporary Islamic Education Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Jurnal Ekonomi Bisnis Digital International Journal of Society and Law International Journal of Management, Economic and Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Ahmad Sani
Dosen Ekonomi Bisnis Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING: Studi Kasus Wajib Pajak Yang Terdaftar di KPP Pratama Medan Belawan Vena Miranda Gultom; Muhammad Arief; Ahmad Sani
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp164-176

Abstract

The examination intends to decide the impact of the utilization of e-filing, understanding of taxation, and socialization of taxation on taxpayer compliance with the understanding of the internet as a moderating variable at KPP Pratama Medan Belawan. The type of research used in the research is associative research. The sample of this research is 100 individual taxpayers registered at KPP Pratama Medan Belawan. The data analysis technique used is mutiple linear regression analysis. The outcomes showed that the utilization of its showed that the application of e-filing and understanding of taxation had no significant effect on taxpayer compliance, taxation socialization and internet understanding had a significant effect on taxpayer compliance. Understanding the internet is not able to moderate the relationship between the effect of the implementation of e-filing on taxpayer compliance. understanding the internet is not able to moderate the relationship between the effect of understanding taxation on taxpayer compliance, and understanding the internet is not able to moderate the relationship between the effect of tax socialization on tax payer compliance.
Sharia Supervisory Boards as Mechanisms of Religious Governance: A Qualitative Analysis of DPS Reports and Disclosures in Southeast Asian Islamic Banks Santiadji Mustafa; Ahmad Sani; Darwis Said; Syarifuddin
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): February
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.2085

Abstract

Background: This study examines how Sharia Supervisory Boards (DPS) communicate their religious governance roles in Islamic banks across Southeast Asia. Method: Using a comparative qualitative approach, the analysis is based on DPS reports, regulatory frameworks, and AAOIFI governance standards from 2020 to 2024. Results: The results show regional convergence in core disclosure elements such as annual Shariah opinions, religious framing, and formal oversight statements. Malaysia and Brunei demonstrate the highest narrative detail and transparency, while Indonesia employs concise doctrinal reporting and Thailand presents minimal disclosure. The study reveals that DPS communication serves as a hybrid mechanism combining spiritual accountability, procedural assurance, and legitimacy construction. Variations across countries are shaped by institutional maturity, regulatory environments, and the strength of governance expectations. These findings contribute to a nuanced understanding of how Shariah governance is performed through narrative reporting in Southeast Asian Islamic banks. Conclusion: This study examined how Dewan Pengawas Syariah (DPS) express and communicate their religious governance roles across Islamic banks in Southeast Asia by analyzing formal DPS reports and related governance documents from Indonesia, Malaysia, Brunei Darussalam, and Thailand. The findings show that DPS consistently construct their role through a combination of devotional language, compliance declarations, and the articulation of oversight responsibilities, reflecting a shared foundation of Islamic accountability. While religious expressions vary in richness and placement, all jurisdictions employ them to signal ethical integrity and alignment with divine and public expectations. Oversight narratives likewise form a core part of DPS communication, although the depth of disclosure differs substantially across countries. Collectively, these patterns reveal that DPS reports function as both spiritual statements and institutional instruments of governance
Co-Authors Aditya, Abdul Hadi Akbar, M Rafaiz Al Qadri, Muhammad Arief, Muhammad Azhar, Mhd Karya Satya Azwansyah Habibie, Azwansyah Beloan, Bertha Clara Nova Augustina Malau Darwis Said, Darwis Desi Ika Desi Ika Egy Permana Fazharullah, Mhd. Fiqhi Opie Darmawan Hasbulla , Iman Indrafana Kusuma Heri Kurniawan Ilham Ramdhan Nasution Irawan Kartika Wulandari Kharisma Fani Sitepu Kusumo Hasbulla, Iman Indrafana M Rafaiz Akbar Malau, Clara Nova Augustina Muhammad Arief Muhammad Arief Muhammad Karya Satya Azhar Nasution, Monica Angelin Nur Khasanah Nurkhasanah Nurlela Pangaribuan Nurul Izzah PA. Andiena Nindya Putri Prasetia, Enla Purba, Arlina Pratiwi Putri, Tengku Mella Syafrian Rinaldi Marpaung, Muhammad Arief Rizki Fillhayati Rambe Rizkyta, Atadya Putri Ruswan Nurmadi Samhudi Samhudi Santiadji Mustafa SATRIYAS ILYAS Shella Alanda SITI ANISYAH Solly Aryza Syamsul Bahri Arifin SYAMSUL BAHRI SYAMSUL BAHRI Syarifuddin T. Aslam Deliar Rahman Vena Miranda Gultom Wildani, Wildani Yani Suryani Zahra, Putri Nabila