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IJTIHAD DAN PENERAPANNYA DALAM EKONOMI KEUANGAN Hutagalung, Syahrial Arif; Annisa Afwani; Dinda Nurayuni Humaira; Muhammad Abdillah Pratama; Sherin Aulia Putri; Stefani
Journal of Global Islamic Economic Studies Vol. 1 No. 3 (2023): Journal of Global Islamic Economic Studies
Publisher : Penerbit Merdeka Kreasi

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This research discusses the role of ijtihad in the innovation of Islamic banking and finance products, focusing on products such as Sukuk and Murabahah. Ijtihad is important in developing these products to be in accordance with sharia principles, especially in facing the challenges of the conventional financial system based on riba. Sukuk, as an alternative to conventional bonds, is based on the ownership of real assets, while Murabahah is a financing method that does not involve interest. In addition, this paper also highlights the challenges faced by sharia fintechs, particularly in the P2P lending model, which requires ijtihad to ensure compliance with sharia principles. The author emphasizes the importance of general principles in muamalah, such as the prohibition of usury and tyranny, as well as the need for careful ijtihad to maintain the relevance of Islamic financial products to the needs of the times. Obstacles in the ijtihad process, including differences of opinion among scholars, the complexity of modern financial products, and limited resources, were also discussed. In addition, the role of women in contemporary ijtihad is recognized as an important contribution in providing new perspectives and fighting for gender justice.

Pengantar Hukum Pajak Serta Aturan dan Regulasi yang Berlaku Annisa Afwani; Nidaul Husna; Muhammad Saladin Zidan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1250

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

PERSEPSI MAHASISWA TERHADAP PELAYANAN BANK SYARIAH Annisa Afwani; Anggun Rohaya Putri Munthe; Khaila Calsa Fhadillah; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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This study aims to analyze students' perceptions of Islamic banking services using a qualitative, interview-based approach. The primary focus of the study is students' understanding of Islamic service principles, their experiences as customers and prospective customers, and the factors influencing their assessment of service quality. Data were obtained through semi-structured interviews with several students from various study programs. The results indicate that most students have positive perceptions of Islamic banking service ethics and transaction security. However, complaints persist regarding the limited digitalization of services and the lack of socialization regarding Islamic products. This study recommends optimizing education, improving digital technology, and strengthening services based on the values of maqāṣid al-Shari'ah (the principles of Islamic principles).

PERSEPSI MAHASISWA TERHADAP PELAYANAN BANK SYARIAH Annisa Afwani; Anggun Rohaya Putri Munthe; Khaila Calsa Fhadillah
SYAHADAT: Journal of Islamic Studies Vol. 2 No. 4 (2025): December
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/6jpqm493

This study aims to analyze students' perceptions of Islamic banking services using a qualitative, interview-based approach. The primary focus of the study is students' understanding of Islamic service principles, their experiences as customers and prospective customers, and the factors influencing their assessment of service quality. Data were obtained through semi-structured interviews with several students from various study programs. The results indicate that most students have positive perceptions of Islamic banking service ethics and transaction security. However, complaints persist regarding the limited digitalization of services and the lack of socialization regarding Islamic products. This study recommends optimizing education, improving digital technology, and strengthening services based on the values of maqāṣid al-Shari'ah (the principles of Islamic principles).

STRATEGI PENYUSUNAN ANGGARAN BAHAN BAKU DALAM MENINGKATKAN EFISIENSI PRODUKSI PERUSAHAAN Dini Vientiany; Miranti Agustina; Annisa Afwani; Khaila Calsa Fhadillah
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Production efficiency is a crucial factor in improving company performance and competitiveness, particularly in manufacturing companies that rely heavily on raw material cost management. The raw material budget serves as a tool for planning and controlling production costs to ensure effective and efficient production processes. This study aims to analyze the role and strategies of raw material budgeting in improving company production efficiency. The research method used is a literature review with a descriptive qualitative approach. Data were obtained from textbooks, national and international journals, and relevant scientific articles, then analyzed using a SWOT analysis. The results show that the raw material budget has the strength to improve cost control and production efficiency, but still has the weakness of relying on historical data. Opportunities for utilizing information technology can improve budget accuracy, while fluctuations in raw material prices are a major threat. Adaptive budgeting strategies are needed to support sustainable production efficiency.

MENGEMBANGKAN STRATEGI BISNIS DI ERA TRANSFORMASI DIGITAL Annisa Afwani; Khaila Calsa Fhadillah; Muhammad Habib Rifky; Nurbaiti
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Digital transformation has fundamentally changed the way companies operate, interact with customers, and compete in global markets. Companies are not only faced with the need to adopt new technology, but also have to adapt their business models, internal processes and human resource management strategies to remain relevant. This research aims to explore effective business strategies in facing the era of digital transformation. The research method used is qualitative, with a case study approach and in-depth interviews with companies that have implemented digital transformation. Research findings show that technology integration, business model innovation, development of HR capabilities, and the formation of an adaptive organizational culture are key factors for success. This research concludes that a comprehensive and holistic business strategy—combining aspects of technology, people, processes and business models—is the main key to building a competitive company in the digital era.

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