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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Akuntansi Journal of Sharia Business Management SYAHADAT: Journal of Islamic Studies
Ayu Hani Marsani Tanjung
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS MEKANISME PEMUNGUTAN, PELAPORAN, DAN EFEKTIVITAS PAJAK PENGHASILAN PASAL 22 DI INDONESIA Ayu Hani Marsani Tanjung; Fadillah Syafitri; Zahir Muhammad Fadhilah Harahap
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5135

Abstract

Income Tax Article 22 (PPh Article 22) is a tax imposed on certain activities, such as imports, sales, and procurement by government treasurers or certain entities. This tax functions as a preliminary levy on income earned by taxpayers. The purpose of this descriptive qualitative research is to determine the process of calculating, withholding, depositing, and reporting Income Tax Article 22, as well as the success rate of its implementation in supporting state revenue. As a result, the average ITA 22 is usually 1.5% of the tax base, and the payment is made on time. However, periodic reporting of Income Tax Article 22 returns is quite difficult, especially for government treasurers who According to the results, Income Tax Article 22 is usually 1.5% of the tax base on average, and payments are made on time. However, there are difficulties to report the Surat Pemberitahuan (SPT) for ITA 22, especially for government treasurers who believe that the e-billing system is sufficient to report. The study suggests improving knowledge about its reporting to support tax transparency and compliance.
DAMPAK PEMBIAYAAN BANK SYARIAH INDONESIA TERHADAP PEMBANGUNAN EKONOMI BERKELANJUTAN Ayu Hani Marsani Tanjung; Risa Adelila Hasibuan; Sherin Aulia Putri; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Sustainable economic development aims to balance economic growth, social welfare, and environmental preservation. In the Islamic economic context, Islamic banks are not only profit-oriented but also serve as instruments for public welfare. This study aims to analyze the impact of Islamic bank financing on sustainable economic development through a case study at Bank Syariah Indonesia (BSI) Krakatau Branch, Medan. The research uses a qualitative descriptive approach through interviews, observation, and literature review. Primary data were obtained from interviews with three financing clients and one financing officer, while secondary data were collected from BSI reports, OJK publications, and academic literature. The findings show that Islamic financing positively impacts community economic growth, MSME empowerment, and environmentally friendly financing (green financing). The musyarakah and mudharabah contracts enhance business productivity and welfare, while social programs such as qardhul hasan strengthen social solidarity. However, challenges remain in the dominance of consumptive financing and low Islamic financial literacy. Therefore, Islamic financing should be continuously developed in accordance with maqashid al-syariah principles to achieve an inclusive and sustainable economy.
IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN Fadillah Syafitri; Ayu Hani Marsani Tanjung; Zahir Muhammad Fadhilah Harahap; Dini Vientiany
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0xw4t660

Abstract

This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
DAMPAK PEMBIAYAAN BANK SYARIAH INDONESIA TERHADAP PEMBANGUNAN EKONOMI BERKELANJUTAN Ayu Hani Marsani Tanjung; Risa Adelila Hasibuan; Sherin Aulia Putri
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/d4qytk44

Abstract

Pembangunan ekonomi berkelanjutan merupakan upaya untuk menyeimbangkan pertumbuhan ekonomi, kesejahteraan sosial, dan pelestarian lingkungan. Dalam konteks ekonomi Islam, bank syariah tidak hanya berorientasi pada keuntungan, tetapi juga pada kemaslahatan umat. Penelitian ini bertujuan untuk menganalisis dampak pembiayaan bank syariah terhadap pembangunan ekonomi berkelanjutan melalui studi kasus di Bank Syariah Indonesia (BSI) Kantor Cabang Krakatau Medan. Metode penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan kajian literatur. Data primer diperoleh dari wawancara dengan tiga nasabah pembiayaan dan satu pegawai bagian pembiayaan, sedangkan data sekunder berasal dari laporan BSI, publikasi OJK, serta literatur akademik. Hasil penelitian menunjukkan bahwa pembiayaan syariah memiliki dampak positif terhadap peningkatan ekonomi masyarakat, pemberdayaan UMKM, dan penerapan pembiayaan ramah lingkungan (green financing). Akad musyarakah dan mudharabah membantu peningkatan produktivitas usaha dan kesejahteraan nasabah, sedangkan program sosial seperti qardhul hasan memperkuat aspek sosial. Namun, tantangan masih muncul dari dominasi pembiayaan konsumtif dan rendahnya literasi keuangan syariah. Dengan demikian, pembiayaan syariah diharapkan dapat terus diperluas dan disinergikan dengan prinsip maqashid al-syariah untuk mewujudkan ekonomi yang inklusif dan berkelanjutan.  
Co-Authors Dini Vientiany Fadillah Syafitri Harahap, Muhammad Ikhsan Risa Adelila Hasibuan Sherin Aulia Putri Zahir Muhammad Fadhilah Harahap