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All Journal Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Ekonomi Dan Bisnis International Journal of Islamic Business Management
Dinda Nurayuni Humaira
Universitas Islam Negeri Sumatera Utara
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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ANALISIS EFEKTIVITAS PEMBIAYAAN MURABAHAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH DI INDONESIA Dinda Nurayuni Humaira; Fadillah Syafitri; Syarifah Hanum Tumangger; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

Murabahah financing is the most dominant financing product in the Islamic banking portfolio and serves as a stable source of income for banks. However, the increase in murabahah financing volume does not always correspond with higher profitability. This study aims to analyze the effectiveness of murabahah financing in improving the profitability of Islamic banks in Indonesia through a literature review approach. The data used include murabahah financing trends and the Return on Assets (ROA) ratio based on the 2020–2024 Islamic Banking Statistics published by the Financial Services Authority (OJK), along with 20 relevant national scientific articles published between 2022 and 2025. The results show that financing effectiveness acts as the key mediating factor linking murabahah financing to profitability. Murabahah contributes positively to profitability only when financing effectiveness is high, indicated by strong risk management, operational efficiency, digitalization, and payment smoothness. Conversely, when effectiveness is low, financing risks increase and profitability decreases despite higher financing volumes. This study recommends strengthening digitalization, improving human resource competence, and enhancing risk management to optimize the value of murabahah financing for Islamic banks. Future research is expected to employ quantitative methods to empirically test the relationships among variables.
PENTINGNYA ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN STABILITAS OPERASIONAL PERUSAHAAN Ahmad Ramdhani Mungkur; Dinda Nurayuni Humaira; Nurhikmah Berasa; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Cash budgeting is an essential instrument in corporate financial management as it directly influences cash flow management, liquidity, and operational stability. This study aims to analyze the importance of cash budgets in maintaining liquidity and operational stability in companies. The research employs a qualitative approach using a descriptive method through a literature review. Data were collected from relevant academic sources, including accounting and financial management textbooks as well as national and international journal articles, particularly publications from 2021 to 2025. The findings indicate that a systematic and realistic cash budget enables companies to manage cash inflows and outflows more effectively, allowing short-term obligations to be met on time and reducing liquidity risk. Furthermore, cash budgeting functions as a preventive control tool that supports operational stability, especially in conditions of cash flow uncertainty. This study concludes that cash budgeting plays a strategic role as a planning, control, and decision-making tool in ensuring sustainable business operations. Therefore, companies are encouraged to continuously improve the preparation and evaluation of their cash budgets.
Analisis Pajak Penghasilan Pasal 24: Mekanisme Kredit Pajak Luar Negeri dan Implikasinya Ahmad Ramdhani Mungkur; Dinda Nurayuni Humaira; Nurhikmah Berasa; Dini Vientiany
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Januari-Juni 2025
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v3i2.1298

Abstract

Pajak Penghasilan Pasal 24 merupakan salah satu ketentuan penting dalam sistem perpajakan di Indonesia yang memberikan perlindungan terhadap wajib pajak dalam negeri dari kemungkinan pengenaan pajak berganda atas penghasilan yang berasal dari luar negeri. Pasal ini memberikan hak bagi wajib pajak untuk mengkreditkan pajak yang telah dibayar atau terutang di luar negeri terhadap pajak yang terutang di Indonesia dalam tahun pajak yang sama. Artikel ini menyajikan kajian mendalam mengenai konsep, landasan hukum, subjek dan objek pajak, mekanisme pengkreditan, prosedur administratif, serta tantangan yang dihadapi dalam implementasi Pasal 24. Pembahasan juga dilengkapi dengan studi literatur dan referensi dari jurnal yang relevan untuk memberikan pemahaman yang utuh dan aplikatif bagi akademisi, praktisi, maupun wajib pajak.
Pendampingan Digitalisasi UMKM melalui Pemanfaatan QRIS dan Google Maps di Kelurahan Tanjung Pinggir Cindy Anita Sari; Dinda Nurayuni Humaira; Muhammad Risky Harahap; Muhammad Royhan Safdan Muzaki; Suheri Harahap
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 3 (2026): August : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i3.2557

Abstract

Digitalization has become one of the needs for business owners in adapting their business activities to technological developments. However, some MSME owners have not yet fully utilized digital services, both for transactions and for introducing their business locations to consumers. This community service activity aims to provide assistance to MSME owners in Tanjung Pinggir Urban Village through the use of QRIS and Google Maps as part of their business digitalization efforts. The activity was carried out through several stages, namely observation, data collection, coordination, assistance, and implementation of digital services for the participating businesses. Assistance was provided to three types of local businesses, namely a wholesale business, a grilled meatball (bakso bakar) business, and a beauty salon. QRIS was introduced as a non-cash payment method, while Google Maps was utilized to support the visibility and location information of businesses so that they could be more easily found by the public. The results indicate that the assistance provided business owners with new experiences and understanding regarding the use of digital technology to support their daily business activities. This activity also serves as an initial step in encouraging MSME owners in Tanjung Pinggir Urban Village to begin utilizing digital services as part of their business development.
Co-Authors Ahmad Ramdhani Mungkur Cindy Anita Sari Dini Vientiany Fadillah Syafitri Harahap, Suheri Muhammad Ikhsan Harahap Muhammad Risky Harahap Muhammad Royhan Safdan Muzaki Nurhikmah Berasa Syarifah Hanum Tumangger