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All Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Pajak dan Manajemen Keuangan Journal of Sharia Business Management
Salma Indriani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Pajak Penghasilan Pasal 25: Mekanisme, Penghitungan, dan Kontribusinya terhadap Kepatuhan Pajak dan Penerimaan Negara Ananda Fitriani Oktavia; Nazli Aulia; Salma Indriani
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): 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.v2i3.1172

Abstract

Article 25 Income Tax (PPh 25) is a tax payment system by taxpayers in the form of monthly installments aimed at alleviating the tax burden at the end of the tax year. This provision applies to both Individual Taxpayers and Entities, and is calculated based on the amount of tax owed in the previous year, reduced by tax credits. PPh 25 plays an important role in maintaining the smooth flow of state revenue and supporting sustainable tax compliance. This paper comprehensively discusses the legal basis, calculation mechanisms, payment timing, and penalties for late payment of PPh 25. This research also examines the effectiveness of PPh 25 in encouraging voluntary compliance and its contribution to state revenue.
ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUSYARAKAH DI PERBANKAN SYARIAH Nazli Aulia; Nidaul Husna; Salma Indriani; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Musharakah financing represents a core profit-and-loss sharing (PLS) instrument in Islamic banking, designed to promote equitable risk-sharing and support productive economic activities. However, its proportion within the financing portfolio of Islamic banks in Indonesia remains relatively limited and fluctuative compared to non-PLS contracts. This study aims to analyze the factors influencing musharakah financing in Islamic banking by focusing on internal bank performance indicators and external macroeconomic conditions. This research employs a qualitative approach using a literature review method, drawing upon previous empirical studies, Islamic banking statistics, and regulatory documents related to PLS financing. The analysis reveals that internal factors such as non-performing financing (NPF), operational efficiency (BOPO), capital adequacy ratio (CAR), and third-party funds (DPK) consistently influence banks’ decisions in channeling musharakah financing. In addition, external factors including economic growth, inflation, and regulatory frameworks also play a significant role in shaping banks’ risk preferences toward partnership-based financing. These findings indicate that strengthening risk management, improving operational efficiency, and ensuring adequate capital structure are essential to support the sustainable development of musharakah financing in Islamic banking. This study is expected to contribute to the academic discourse on profit-sharing financing and provide strategic insights for Islamic banks in optimizing their financing portfolios.
OPTIMALISASI SUMBER DAYA DATA UNTUK INOVASI LAYANAN BANK SYARIAH DI ERA DIGITAL Fadillah Syafitri; Risa Adelila Hasibuan; Salma Indriani; Nurbaiti Nurbaiti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/se7gek67

Abstract

This study aims to examine how the optimization of data resources drives service innovation in Islamic banking in the digital era. Digital transformation through Big Data Analytics, artificial intelligence, digital banking platforms, and technologies such as APIs and cloud computing has positioned data as a strategic asset for Islamic banks. Effective utilization of data enhances operational efficiency, supports personalized services, strengthens risk management, and enables the development of Sharia-compliant financial products. This research employs a qualitative library-based approach by analyzing fifteen scholarly articles related to digitalization, service innovation, green banking, and data management in Islamic finance. The findings indicate that data optimization significantly contributes to accelerating digital service adoption, improving customer satisfaction, expanding Islamic financial inclusion, and reinforcing governance based on the principles of maqashid shariah. However, digitalization also presents challenges, including cybersecurity threats, limited technological infrastructure, low digital literacy in Sharia-compliant finance, and insufficient human resource competencies. Therefore, integrated strategies involving strengthened Sharia governance, enhanced technological capabilities, and collaboration with regulators and FinTech institutions are required to build a secure, inclusive, and sustainable digital Islamic financial ecosystem.
Co-Authors Ananda Fitriani Oktavia Fadillah Syafitri Harahap, Muhammad Ikhsan Nazli Aulia Nidaul Husna Nurbaiti Nurbaiti Risa Adelila Hasibuan