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Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 30248388     EISSN : 30218691     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 277 Documents
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Analisis Pajak Penghasilan 21 di Indonesia: Teori, Implementasi dan Implikasinya Nurul Jannah; Salsabila Putri; Yudi Paruhum
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1943

Abstract

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.
Memahami Pajak Penghasilan Final, Fokus pada PPH Pasal 4 Ayat 2 Stefani Stefani; Anggun Rohaya
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1947

Abstract

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.
Transformasi Digital dalam Proses Operasional: Studi Kualitatif pada Bisnis Kuliner Berbasis Online Nazla Sabirah; Nibi Nazwa Quinita Tanjung; Salsabila Rahma; Arsyadona Arsyadona
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1950

Abstract

The development of information technology has driven culinary business operators to adapt through digital transformation. This study aims to describe the implementation of digital transformation in the operational processes of online-based culinary businesses in Medan City. Using a descriptive qualitative approach, data were obtained through in-depth interviews and direct observations of five online culinary business owners. The results indicate that these businesses utilize various digital platforms such as GoFood, GrabFood, ShopeeFood, WhatsApp Business, and social media for daily operations, promotions, and customer services. Digital transformation has proven to improve operational efficiency and expand market reach, although it still faces challenges such as limited digital literacy and software costs. This study recommends the need for digital literacy training, strengthening of internet infrastructure, the development of local digital platforms, and further research on the impact of digital transformation on the performance of online culinary businesses.
Membangun Ekonomi Berkelanjutan: Kontribusi UMKM dalam Peningkatan Pendapatan Masyarakat Fatimah Hafni Simanjuntak; Nadra Syahira Putri
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1955

Abstract

MSMEs play a vital role in national economic growth through job creation and poverty reduction. This literature study analyzes the contributions and challenges of MSMEs in the digital era. The results show that MSMEs make a significant contribution to GDP and community welfare, but face obstacles such as limited access to financing, low digital literacy, and technological and managerial limitations. Collaboration between the government, the private sector, and the community is needed to strengthen human resources, expand access to funding, and encourage the adoption of digital technology so that MSMEs can compete in the digital economy.
Zakat, Infaq, dan Wakaf: Instrumen Distribusi Kekayaan dalam Ekonomi Mikro Islam Nabila Putri Wirani; Zhafira Syaifani Siregar
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1956

Abstract

Economic distribution is one of the important topics in Islamic economics because it is related to the equality and welfare of the community. This article discusses distribution instruments from the point of view of capitalist and Islamic economics. Capitalism popularized by Adam Smith emphasized individual freedom in asset ownership, but it often led to inequality and poverty. In contrast, Islamic economics emphasizes justice and the equitable distribution of wealth according to religious principles. This study uses a qualitative descriptive method with a literature review. This research reaches the conclusion that an Islamic economic system should be established, which emphasizes the value of justice in property as well as human freedoms and actions in accordance with religious teachings.
Keadilan Ekonomi dalam Islam: Konsep, Prinsip dan Implementasi Hana Malika Rahmah Sitorus; Fadila Putri
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1957

Abstract

Justice is the realization of correct moral values for an object or individual, and is a fundamental foundation in solving the problem of economic and social inequality contained in the conventional system. The Islamic economic system emerged as an alternative solution to overcome the shortcomings of the system. This study uses a literature study approach to analyze the idea of justice in the framework of Islamic economics, which prioritizes the principles of balance and equality, and aims to build mutual trust and harmony so that all individuals can play an active role in creating common prosperity without prioritizing individual interests over collective interests.
Tantangan dan Solusi dalam Transfortasi Tak Seimbang Menuju Efisiensi Logistik Pesta Gultom; Fery Wahyudi; Almunawar Almunawar; Firdan Hidayat; Okta Feryanus Tarigan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1961

Abstract

Unbalanced transportation is one of the main challenges in logistics that can affect efficiency and operational costs. The imbalance between supply and demand can cause high transportation costs, delays in delivery, and decreased product quality. Therefore, it is necessary to analyze and develop solutions to overcome the challenges of unbalanced transportation and improve logistics efficiency. This study aims to identify the challenges and solutions of unbalanced transportation towards logistics efficiency. This study is expected to contribute to the development of unbalanced transportation solutions and improve logistics efficiency.
Strategi Digitalisasi sebagai Solusi Pemasaran UMKM : Studi pada Warung Sarapan Tiga Dara di Medan Area Siti Khairani; Istiaza Azra; Zainarti Zainarti
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1965

Abstract

This research discusses the strategic role of MSMEs in the Indonesian economy and explores digitalization as a marketing solution to overcome challenges such as less strategic location and low digital literacy. The aim is to investigate the impact of digitalization on MSME marketing strategies, particularly in improving operational efficiency and market reach. The method used is qualitative with a literature review from credible sources such as books and scientific journals. The results show that digitalization significantly improves the marketing effectiveness of MSMEs, as in the case study of Warung Sarapan Tiga Dara which is able to overcome location limitations by utilizing social media and digital tools to reach a wider audience. In conclusion, the implementation of digital marketing strategies is essential for MSMEs to thrive in a competitive environment by improving operational efficiency, customer engagement, and business sustainability despite location constraints.
Pemikiran Ekonomi Islam Abu Ishaq Al Syatibi Siska Melida Saragih; Yusra Yani Harahap; Raga Tondi Lubis; Mhd Fitra Aulia
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1966

Abstract

The economic ideas of the great Islamic jurist Abu Ishaq al-Syatibi are discussed in this article. Syatibi is most known for his formulation of the maqashid al-syari'ah, or goals of Islamic law. Using primary and secondary sources found in library databases, the study takes a descriptive-analytical approach to history. The results show that when it comes to fiscal measures like taxes, government expenditure, and minimum wage legislation, al-Syatibi stresses that maslahah (public interest) should be the primary aim of economic policy. Efficient, fair, and sharia-compliant economic policies that take into account society's main, secondary, and supplementary requirements are essential, says al-Syatibi. Even if it differs from more contemporary need theories like Maslow's hierarchy of requirements, al-Syatibi's maqashid al-syari'ah succeeds in meeting fundamental human needs by highlighting the role of religion. Contributing significantly to the growth of Islamic economics, al-Syatibi's ideas highlight a middle ground between material and spiritual well-being.
Analisis Perilaku Belanja Impulsif Gen Z di Tiktok Shop Noprella Azura Zeta; Muhammad Najib; Erwin Permana; Lazarus Sinaga
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i3.1968

Abstract

TikTok has transformed into an effective digital marketing platform, not only for introducing products but also for shaping impulsive shopping behavior. This study aims to analyze the impulsive shopping behavior of Generation Z on TikTok Shop. The research was conducted using a qualitative descriptive approach, with data obtained from digital searches and observations. The findings indicate that Generation Z has a strong interest in utilizing the TikTok Shop feature within the TikTok application, making it one of their preferred alternatives for online shopping transactions. TikTok significantly influences Generation Z’s shopping behavior, as they tend to purchase products after seeing them on the platform. Businesses leverage TikTok as an efficient marketing tool, particularly through creative content, short videos, and influencer recommendations. By utilizing an algorithm that tailors content to users’ preferences, TikTok Shop creates offers that appear attractive to consumers. Generation Z is often influenced to buy items they do not actually need. Sudden purchases driven by emotions—such as low prices or limited-time offers—often lead them to overlook product quality. As a generation living in the digital era, Gen Z needs to better regulate their impulsive consumer behavior. Wisely utilizing technology and understanding the marketing strategies used by platforms like TikTok Shop can help them avoid excessive impulsive spending. By prioritizing needs over wants and carefully considering the value and benefits of a product before purchasing, Gen Z can become smarter and more responsible consumers.

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