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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Intelek Insan Cendikia
Vania Khairunisa lubis
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PAJAK   PENGHASILAN   23 Anggi Anggeriani br Ketaren; Dtm Al Shadad Zaini; Vania Khairunisa lubis
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pajak   penghasilan   Pasal   23   adalah   pajak   yang   dipotong   atau   dipungut   oleh   Wajib   Pajak   dalam   negeri   (baik   perseorangan   maupun   badan   hukum)   dan   bentuk   usaha   tetap   yang   timbul   dari   modal,   pemberian   jasa   atau   pelaksanaan   kegiatan   yang   tidak   dikenakan   pajak   penghasilan   Pasal   21.   DPP)   atau   pendapatan   kotor.   Tujuan   artikel   ini   adalah   untuk   mengetahui   tarif   pph   23   dikenakan   atas   Dasar   Pengenaan   Pajak   (DPP)   atau   jumlah   bruto   dari   penghasilan.   Di   dalam   PPh   23,   terdapat   dua   jenis   tarif   yang   diberlakukan, yaitu   15%   dan   2%   tergantung   hasil   objek   pajaknya.   Pajak   penghasilan   berdasarkan   Pasal   23   telah   sesuai   dengan   Undang-Undang   Nomor   36   Tahun   2008.   Catatan   PPh   23   sesuai   dengan   GAAP.   Pendapatan   bunga,   dividen,   royalti   dan   keuntungan   dikenakan   tarif   pajak   sebesar   23   PPh   dengan   tarif   15%   dan   pendapatan   jasa   dan   sewa   dikenakan   tarif   pajak   sebesar   2%.   Ini   bertujuan   untuk   menngetahui   prosedur   pemotongan,penyetoran   dan   pelaporan   pph   pasal   23   atas   jasa,bagi   yang   tidak   memiliki   Nomor   Pokok   Wajib   Pajak   (   NPWP)   dikenakan   tariff   100%   lebih   tinggi
STRATEGI PEMASARAN SYARIAH DALAM MEMBANGUN LOYALITAS NASABAH PADA PERBANKAN SYARIAH Vania Khairunisa Lubis
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8203

Abstract

This study aims to examine the application of sharia marketing strategies implemented by Islamic banks in an effort to increase customer loyalty. The study uses a qualitative approach by reviewing various relevant literature sources in the form of books and scientific articles. The focus of the study is on marketing strategies that emphasize service quality and customer relationship management. The results of the study indicate that excellent service, the implementation of customer relationship management (CRM), and product innovation in accordance with sharia principles play an important role in building and maintaining customer loyalty. Compliance with sharia values, the provision of personalized services, and ongoing education about Islamic banking products have been proven to increase customer trust. In addition, the use of digital technology, such as online banking services, contributes to improving customer access and satisfaction. Despite facing a number of obstacles, such as a lack of awareness regarding the use of applications and limited internet access in some areas, this study concludes that effectively implemented sharia marketing strategies can strengthen the relationship between banks and customers and expand the market share of sharia banking in the national banking industry.
KONSEP DAN RUANG LINGKUP GOOD CORPORATE GOVERNANCE Moventa Alfredo; Rilla Masyita; Vania Khairunisa Lubis; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8258

Abstract

This study aims to analyze the concept and implementation of Good Corporate Governance (GCG) and its relevance in addressing agency conflicts through theoretical review and the Enron case study. The research employs a library research method, examining theories, regulations, and literature related to GCG. Data were analyzed qualitatively and descriptively to understand how the principles of transparency, accountability, responsibility, independence, and fairness function to prevent governance misconduct. The findings indicate that consistent implementation of GCG strengthens public trust, enhances managerial accountability, and prevents financial manipulation, as demonstrated by the Enron scandal. This study highlights the necessity of strengthening corporate governance to create sustainable value and reduce financial and operational risks.
PERAN MANAJEMEN PEMBIAYAAN BANK SYARIAH DALAM MENDORONG PEMBANGUNAN BERKELANJUTAN Anggi Anggeriani Br Ketaren; Vania Khairunisa lubis; Muhammad Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8267

Abstract

This study aims to analyze how Islamic bank financing management contributes to sustainable development through the integration of sharia principles, environmental responsibility, and social welfare. Using a qualitative descriptive method based on literature synthesis, regulatory documents, and secondary data on sustainable financing and national emission trends, this study examines the implementation of financing practices at Bank Syariah Indonesia (BSI) and the role of green financing in achieving the Sustainable Development Goals (SDGs). The results indicate that Islamic financing management significantly supports SDGs through inclusive financing, green financing allocations, environmental impact assessments, and digital transformation that enhances efficiency and reduces carbon footprints. The findings also show that BSI’s sustainable financing reached Rp 41.91 trillion in 2022, while national CO₂ intensity remained in the range of 47–57 Mt, highlighting the urgency for Islamic banks to strengthen their contribution to climate mitigation. Overall, Islamic financing management plays a strategic role in promoting economic growth, social equity, and environmental sustainability in alignment with maqasidal shariah.
Co-Authors Ahmad Wahyudi Zein Anggi Anggeriani br Ketaren Dtm Al Shadad Zaini Harahap, Muhammad Ikhsan Moventa Alfredo Rilla Masyita