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All Journal (JIMBE) Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Sharia Business Management SYAHADAT: Journal of Islamic Studies
Muhammad Abdillah Pratama Aminullah
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan
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.v2i3.1185

Abstract

This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.
PRINSIP KEADILAN DAN TRANSPARANSI DALAM SISTEM PEMBIAYAAN BANK SYARIAH UNTUK KEMASLAHATAN UMAT Muhammad Abdillah Pratama Aminullah; Stefani; Khoirotun Nisa Limbong; Muhammad ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

The principles of justice and transparency are the main foundations of Islamic banking operations. These two principles ensure that every financing product and service not only complies with Sharia law but also provides tangible benefits to the wider community. This article comprehensively discusses how the principles of justice and transparency are applied in the Islamic banking financing system, as well as how their implementation contributes to the welfare of the community. This research uses a qualitative approach with a literature analysis of various regulations, journals, and related fatwas. The results of the study indicate that the implementation of these two principles can foster economic stability, increase public trust, and ensure the achievement of the objectives of maqasid al-shariah in the financial sector.
Prinsip Keadilan dan Transparansi dalam sistem pembiayaan Bank Syariah untuk Kemaslahatan umat Khoirotun Nisa Limbong; Muhammad Abdillah Pratama Aminullah; Stefani
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: 10.70489/4hxdw371

Abstract

The principles of justice and transparency are the main foundations of Islamic banking operations. These two principles ensure that every financing product and service not only complies with Sharia law but also provides tangible benefits to the wider community. This article comprehensively discusses how the principles of justice and transparency are applied in the Islamic banking financing system, as well as how their implementation contributes to the welfare of the community. This research uses a qualitative approach with a literature analysis of various regulations, journals, and related fatwas. The results of the study indicate that the implementation of these two principles can foster economic stability, increase public trust, and ensure the achievement of the objectives of maqasid al- shariah in the financial sector.
Tantangan dan Strategi Bank Syariah dalam Mengembangkan Elektronik Bussiness: Studi Kasus di Bank Syariah Indonesia Intan Azzahra; Muhammad Abdillah Pratama Aminullah; Nazli Aulia; Nurbaiti Nurbaiti
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 5 (2026): In Press
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i5.867

Abstract

Transformasi digital menjadi keharusan dalam industri perbankan, termasuk bagi perbankan syariah yang harus mampu beradaptasi dengan teknologi tanpa meninggalkan prinsip-prinsip syariah. Penelitian ini bertujuan untuk mengidentifikasi berbagai tantangan dan strategi yang dilakukan oleh Bank Syariah Indonesia (BSI) dalam mengembangkan layanan electronic business (e-business) yang sesuai dengan nilai-nilai syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan analisis terhadap literatur ilmiah dan data sekunder dari lima belas jurnal terkini serta studi kasus pada implementasi BSI Mobile sebagai inovasi utama digital banking syariah. Hasil penelitian menunjukkan bahwa tantangan utama yang dihadapi BSI meliputi infrastruktur teknologi yang belum merata, keamanan data dan privasi nasabah, serta keterbatasan kompetensi sumber daya manusia digital. Penelitian ini diharapkan dapat memberikan kontribusi konseptual bagi pengembangan model digitalisasi perbankan syariah serta menjadi rujukan bagi lembaga keuangan lain dalam merancang strategi transformasi digital yang beretika dan berkelanjutan.
PENGEMBANGAN SISTEM PENGANGGARAN YANG EFEKTIF UNTUK MENINGKATKAN PROFITABILITAS PERUSAHAAN Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

In the face of increasingly fierce business competition and uncertainty in the global economy, companies need to have an efficient budgeting system to support the achievement of maximum profits. The budgeting system functions not only as a tool for financial planning, but also as a means of controlling and assessing company performance. This study aims to explore the characteristics of an effective budgeting system, the factors that influence budgeting success, and the role of management accounting practices in improving operational efficiency and company profits. The research technique applied is a qualitative approach through systematic literature analysis of various academic journals, reference books, and relevant documents, supported by structured interviews with key informants in the fields of finance and management. The findings reveal that a participatory, adaptive budgeting system based on accurate data and supported by information technology and good management control has a positive impact on operational efficiency, cost control, and increased company profits. Therefore, the development of an integrated and responsive budgeting system is an important factor in increasing company profitability and survival.
Co-Authors Dini Vientiany Feby Salsabila Dasril Harahap, Muhammad Ikhsan Intan Azzahra Khoirotun Nisa Limbong Nazli Aulia Nurbaiti Nurbaiti Risa Adelila Hasibuan Stefani