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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi Bisnis dan Kewirausahaan Journal of Sharia Business Management SYAHADAT: Journal of Islamic Studies
Risa Adelila Hasibuan
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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.
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.
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.  
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.
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 Ayu Hani Marsani Tanjung Dini Vientiany Fadillah Syafitri Feby Salsabila Dasril Harahap, Muhammad Ikhsan Muhammad Abdillah Pratama Aminullah Nurbaiti Nurbaiti Salma Indriani Sherin Aulia Putri