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All Journal JAKBS JEBD
Afni Haryanti Harahap
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Engineering

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Peran Regulasi Dan Standar Internasional (Aaoifi Dan Ifsb) Dalam Pengembangan Perbankan Syariah Di Indonesia Safnah Soleha; M. Aidil Syahputra; Afni Haryanti Harahap; Khaidar rahmaini jamila
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Islamic banking in Indonesia is growing rapidly, but still faces challenges in harmonizing regulations and strengthening governance. At the international level, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the Islamic Financial Services Board (IFSB) play a role in providing standards aimed at improving transparency, accountability, and stability of the Islamic financial system. This study aims to analyze the role of AAOIFI and IFSB standards in the development of Islamic banking in Indonesia and identify challenges in their implementation. This study used a literature review method, examining scientific journals, academic books, and official regulatory documents. The results show that Indonesia implements AAOIFI and IFSB standards adaptively by integrating their main principles into national regulations. AAOIFI standards contribute to improving the quality of financial reporting, while IFSB standards strengthen the risk management framework for Islamic banking. However, their implementation remains hampered by differences in legal systems, limited human resources, and the dominance of mandatory national regulations. Therefore, a gradual convergence strategy is considered the most relevant approach to optimizing the role of international standards in the development of Indonesian Islamic banking.
Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1112

Abstract

Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.
Co-Authors Dini Vientiany Endang Suriyani Munthe Khaidar Rahmaini Jamila M. Aidil Syahputra Risa Lidia Safnah Soleha