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Pengaruh Persepsi Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PP No 23 Terhadap Umkm Di Kota Medan Sumatera Utara Yeni Yolanda Simatupang; Lira Amelia; Fitrah Khairuna Ulfa Lubis
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.236

Abstract

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.
Peran Pasar Uang Antar Bank Syariah (Puas) Dalam Mendorong Stabilitas Moneter Nasional : Studi Pada Bank Umum Indonesia Anggi Luthfia Pane; Maura Faradita; Triana; Nuraila Rachman; Yeni Yolanda Simatupang; Maryam Batubara
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

. The Islamic Interbank Money Market (PUAS) plays a crucial role in maintaining national monetary stability by facilitating short-term liquidity transactions among Islamic banks under sharia principles. This study aims to analyze the operational mechanisms of PUAS, its contribution to the transmission of Bank Indonesia’s monetary policy, and the challenges faced within the dual banking system framework. The research employs a descriptive quantitative approach using secondary data from PUAS reports, national inflation statistics, and publications from Bank Syariah Indonesia (2020–2024). Findings indicate a significant rise in PUAS transaction volumes, reflecting growing liquidity needs among Islamic banks amidst inflationary trends and Bank Indonesia's policy rate adjustments. By utilizing contracts such as wadiah and mudharabah, PUAS serves as a sharia-compliant alternative to conventional liquidity instruments and strengthens the inclusiveness and resilience of the Islamic financial system against economic shocks.  
Antara Kekayaan dan Kesederhanaan Dalam Perspektif Filsafat Ekonomi Islam: Peran Harta Pada Pembentukan Karakter Pendidikan Islam Ahmad Wahyudi Zein; Maura Faradita; Mhd Khairul Anhar Nasution; Yeni Yolanda Simatupang
Karakter : Jurnal Riset Ilmu Pendidikan Islam Vol. 2 No. 2 (2025): Mei : Karakter : Jurnal Riset Ilmu Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/karakter.v2i2.543

Abstract

Experts say that human fundamentals, including the role of the economy, must form the foundation of educational philosophy and practice. Education is both a human need and a symptom. In the sense that without education, a person cannot be considered a true human being and cannot carry out their role as a valuable human being in their daily life. Creating a flawless Muslim human being in the sense of al-insan al-kamil—that is, a person who is constantly istiqomah and continuously proficient in using their bodily and spiritual abilities to always submit to and obey Allah SWT—is the ultimate goal of the Essence of Humanity program in Islamic education.