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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Manajemen dan Akuntansi Journal of Sharia Business Management
Mella Afrina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH SOSIALISASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Mella Afrina; M. Royhan Safdan Muzaki Harahap; Try Wahyuni Mawatdah; Dini Vientiyani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5392

Abstract

This study examines the impact of tax socialization on local taxpayers’ compliance with land and building tax (PBB) payments. Although the United Nations is one of the most important sources of Local Owned Revenue (PAD), the low level of community compliance makes it difficult to achieve. One of the main strategies to increase taxpayers’ understanding, awareness, and positive attitude towards tax obligations is to socialize taxes. Quantitative descriptive research was used, with data collection through observation, questionnaires, and documentation studies. The results show that the intensity and quality of tax socialization are positive and significant to taxpayer compliance in paying PBB. The communication media used, individual approach, and involvement of community leaders are proven to affect the effectiveness of socialization. Thus, flexible and sustainable socialization is essential to help optimize local tax revenue. The results showed that there is a positive and significant relationship between the intensity of tax socialization and the increase in compliance with PBB payments. Taxpayers who actively receive information and education about taxes tend to better understand their obligations, pay taxes on time, and behave more obediently to applicable regulations. In contrast, taxpayer awareness and participation are low due to lack of information and communication. The results confirm that flexible and consistent tax socialization is essential to support PBB collection at the local level.
EFEKTIVITAS MANAJEMEN PEMBIAYAAN SYARIAH DALAM MENGEMBANGKAN SEKTOR RIIL Wa Ode Jeslin; Ahmad Ramdhani Mungkur; Mella Afrina; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the effectiveness of Islamic financing management in developing the real sector in Indonesia. The research employs a qualitative descriptive approach through an extensive literature review of academic journals, financial institution reports, and official policy documents related to Islamic finance. The findings indicate that Islamic financing significantly strengthens the real sector foundation through partnership-based contracts such as mudharabah and musyarakah, which enhance MSME productivity and create new employment opportunities. Moreover, fiscal instruments such as Sukuk Negara (Islamic Sovereign Bonds) play a pivotal role in financing national development projects that are productive, sustainable, and compliant with Islamic principles. The main challenges include limited financial literacy, lack of product innovation, and concentration of financing in specific sectors. This study concludes that the effectiveness of Islamic financing management depends not only on financial performance but also on the integration of regulatory frameworks, digital innovation, and public literacy. Therefore, synergy between fiscal, monetary, and Islamic financial institutions is essential to realize a fair, productive, and sustainable Islamic economy in Indonesia.
ANALISIS KONSEP DASAR SISTEM INFORMASI MANAJEMEN UNTUK MENDUKUNG TRANSPARANSI DI BANK SYARI’AH INDONESIA KCP KRAKATAU Miranti Agustina; Nurhikmah Berasa; Mella Afrina; Nurbaiti
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the fundamental concept of Management Information Systems (MIS) in supporting transparency at Bank Syariah Indonesia (BSI) Krakatau Sub-Branch Office. Transparency is one of the main principles of sharia governance, playing a crucial role in building customer trust and enhancing the accountability of Islamic financial institutions. The research employs a descriptive qualitative method using a case study approach at BSI Krakatau Sub-Branch through interviews, observations, and documentation. The findings reveal that the application of basic MIS concepts at BSI Krakatau has contributed to improving information disclosure, accelerating service processes, and enhancing the effectiveness of internal supervision. However, further optimization is needed in data integration and the comprehensive use of digital technology. This study concludes that MIS plays a strategic role in realizing transparency and good governance in Islamic banking institutions.
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI Anggun Rohaya Putri Munthe; Mella Afrina; Nidaul Husna; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ykywch85

Abstract

The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.
Co-Authors Ahmad Ramdhani Mungkur Anggun Rohaya Putri Munthe Dini Vientiany Dini Vientiyani Harahap, Muhammad Ikhsan M. Royhan Safdan Muzaki Harahap Miranti Agustina Nidaul Husna Nurbaiti Nurhikmah Berasa Try Wahyuni Mawatdah Wa Ode Jeslin