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All Journal Jurnal Media Akademik (JMA) Journal of Sharia Business Management
Khairunnisa Khalida
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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STRATEGI EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DAN PAJAK NEGARA UNTUK PEMBANGUNAN EKONOMI BERKELANJUTAN Khairunnisa Khalida; Maulia Riska; Nyak Angeli Ajianing
Jurnal Media Akademik (JMA) Vol. 3 No. 6 (2025): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i6.1999

Abstract

Pajak sebagai sumber utama penerimaan negara dan daerah memiliki peran penting dalam membiayai program pembangunan, pengurangan ketimpangan, dan peningkatan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis strategi optimalisasi pemungutan pajak melalui pendekatan deskriptif kualitatif dengan analisis literatur dan studi terhadap kebijakan fiskal yang relevan. Hasil penelitian menunjukkan bahwa optimalisasi pemungutan pajak memerlukan perbaikan administrasi, digitalisasi sistem perpajakan, peningkatan kapasitas sumber daya manusia, serta edukasi dan kesadaran perpajakan kepada wajib pajak. Selain itu, diperlukan regulasi yang adaptif terhadap dinamika ekonomi, terutama dalam menghadapi perkembangan ekonomi digital dan sektor informal. Kolaborasi yang sinergis antara pemerintah pusat dan daerah juga menjadi kunci untuk menghindari tumpang tindih kewenangan dan memperkuat basis pajak. Dengan penerapan strategi yang tepat dan berbasis data, efektivitas pemungutan pajak dapat ditingkatkan secara signifikan, sehingga mendukung tercapainya pembangunan ekonomi yang inklusif, berkeadilan, dan berkelanjutan dalam jangka panjang.
PERAN SISTEM INFORMASI MANAJEMEN DALAM MENGOPTIMALISASI OPERASIONAL DI BANK UMUM SYARIAH Khairunnisa Khalida; Nayla Novita Syahfitri; Dian Faturrahman Siregar; 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 Role Of Management Information Systems (Mis) In Optimizing Operations At Islamic Commercial Banks. The Research Method Used Is A Qualitative Approach With Literature Study And Descriptive Analysis Of Various Literature Sources Related To The Application Of Information Systems In Islamic Banking. The Results Of The Study Indicate That The Implementation Of Mis Plays An Important Role In Improving The Efficiency, Effectiveness, And Productivity Of Bank Operations Through Data Integration, Ease Of Supervision, And Acceleration Of The Decision-Making Process. In Addition, Mis Also Supports The Application Of Sharia Principles In Bank Operations By Strengthening Transparency, Accountability, And Risk Control. Thus, The Sustainable Management And Development Of Mis Is A Strategic Factor In Improving The Competitiveness And Service Quality Of Islamic Commercial Banks In The Digital Era.
PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA COFFEE SHOP BK23SPACE Nyak Angeli Ajianing; Khairunnisa Khalida; Abdillah Fuad; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the preparation of a comprehensive budget as a tool for profit planning and profit control at BK23Space Coffee Shop. The comprehensive budget is designed to provide an overall picture of business activities, including sales planning, production, raw material usage, labor costs, cash flow management, and profit projections. This research employs a quantitative descriptive method using sales and operational cost data obtained through observation and documentation. The results show that BK23Space sets a sales target of 1,200 cups per month at a selling price of IDR 20,000 per cup, generating monthly revenue of IDR 24,000,000 or IDR 72,000,000 per quarter. Based on the prepared production and cost budgets, the business is able to generate a net profit of IDR 8,000,000 per quarter with a net profit margin of 11.1% and has exceeded its Break Even Point (BEP). However, the cash budget analysis indicates a monthly cash deficit of IDR 5,000,000, highlighting the need for better cost control and more effective cash management. Overall, the comprehensive budget plays an important role in supporting management decisions, evaluating financial performance, and identifying potential risks and improvement opportunities to ensure business sustainability.
Co-Authors Abdillah Fuad Dian Faturrahman Siregar Dini Vientiany Maulia Riska Nayla Novita Syahfitri Nurbaiti Nyak Angeli Ajianing