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All Journal SENTRI: Jurnal Riset Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Rangkuti, Monita
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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Analysis of Customs Implementation on Export and Import Products Nasution, Risky Alfandi; Nasution, Edi Marjan; Arini, Lily Muthia; Billah, Salsa; Sarah, Siti; Rangkuti, Monita; Rihalah, Saidah; Rifky, Mulia; Adelina, Selvi; Lubis, Nur Hayani; Saputra, Mhd Erwin; Rahman, Mhd Avif
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5208

Abstract

This study aims to analyze the application of customs duties to export and import products by reviewing various aspects, namely customs issues, the definition of customs duties, the legal basis, and examples of export and import products. The main problems that often arise in the implementation of customs duties include bureaucratic obstacles, smuggling, and regulatory uncertainty, all of which can negatively affect the smooth flow of international trade and create challenges for businesses engaging in cross-border transactions. Customs duties themselves are defined as state levies on goods entering (imports) or leaving (exports) the customs area, which function not only as a fiscal instrument to generate government revenue but also as a regulatory tool to control the flow of goods and protect domestic industries. The legal basis for the application of customs duties in Indonesia is regulated by Law Number 17 of 2006 concerning Customs, which provides a clear legal framework for enforcing customs regulations and ensuring compliance by traders and exporters. In practice, customs duties are applied to a wide range of products, including agricultural products, industrial products, consumer goods, and strategic commodities that are critical for national development. Through this analysis, it is hoped that a more comprehensive understanding of the role of customs duties in supporting national economic stability, promoting fair competition, and encouraging healthy, sustainable, and equitable international trade can be achieved, providing valuable insights for policymakers, business actors, and stakeholders in the trade sector.
E-Finansial dan Pemanfaatan Teknologi Blockchain Dalam Investasi Syariah Ramadani, Riski; Rangkuti, Monita; Rahmat, Paisal; Mardana, Yahya
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.4049

Abstract

Perkembangan pesat teknologi digital telah mentransformasi sistem keuangan, termasuk dalam praktik investasi syariah melalui pemanfaatan layanan e-finansial dan teknologi blockchaink. Penelitian ini bertujuan untuk menganalisis peran e-finansial dan integrasi teknologi blockchain dalam mendukung investasi syariah, serta mengidentifikasi peluang dan tantangan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka melalui analisis berbagai literatur ilmiah yang relevan. Hasil penelitian menunjukkan bahwa e-finansial meningkatkan aksesibilitas dan inklusi keuangan, sementara blockchain meningkatkan transparansi, efisiensi, dan keamanan transaksi yang sejalan dengan prinsip-prinsip syariah seperti keadilan, transparansi, serta larangan riba, gharar, dan maysir. Selain itu, inovasi seperti smart contract dan tokenisasi aset mempermudah pelaksanaan akad dan memperluas akses investasi bagi masyarakat. Namun demikian, implementasi teknologi ini masih menghadapi berbagai tantangan, termasuk keterbatasan regulasi, rendahnya literasi masyarakat, serta potensi risiko keamanan. Oleh karena itu, integrasi e-finansial dan blockchain memiliki potensi signifikan untuk mengembangkan ekosistem investasi syariah yang lebih modern, inklusif, dan terpercaya, dengan dukungan regulasi yang adaptif serta peningkatan literasi sebagai faktor kunci keberhasilannya.
Co-Authors Adelina, Selvi Arini, Lily Muthia Billah, Salsa Lubis, Nur Hayani Mardana, Yahya Nasution, Edi Marjan Nasution, Risky Alfandi Rahman, Mhd Avif Rahmat, Paisal Ramadani, Riski Rifky, Mulia Rihalah, Saidah Saputra, Mhd Erwin Siti Sarah, Siti