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All Journal Jurnal Media Akademik (JMA) Journal of Sharia Business Management Jurnal Maisyatuna
Nyak Angeli Ajianing
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Religion Humanities Decision Sciences, Operations Research & Management 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 TEKNOLOGI INFORMASI DENGAN EFISIENSI OPERASIONAL BANK SYARIAH MODERN Nyak Angeli Ajianing; Maulia Riska; Nurbaiti
Maisyatuna Vol. 6 No. 04 (2025): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v6i04.881

Abstract

This study aims to analyze the role of information technology systems in enhancing operational efficiency in modern Islamic banks. The implementation of information technology is considered essential for accelerating services, improving data accuracy, reducing administrative costs, and expanding the reach of digital financial services in the Islamic banking sector. This research employs a qualitative approach to explore processes, experiences, and the application of digital services in several Islamic banks that have implemented mobile banking, internet banking, and IT-based internal management systems. The findings reveal that information technology significantly improves operational efficiency and effectiveness through transaction digitalization, administrative process automation, mobile banking utilization, e-procurement systems, integration of digital payment features, and the adoption of fintech solutions. Information technology also strengthens data security and enhances service quality for customers. However, its implementation presents challenges such as cybersecurity risks, infrastructure readiness, human resource competence, and compliance with Sharia principles. Overall, the application of information technology systems contributes substantially to improving efficiency, productivity, and competitiveness in modern Islamic banking.
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 Dini Vientiany Khairunnisa Khalida Maulia Riska Nurbaiti