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M. Guffar Harahap
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International Journal of Islamic Business Management
Published by CV. Barokah Publisher
ISSN : -     EISSN : 29632218     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Islamic Business Management 2963-2218 (Online - Elektronik) is dedicated to the development of knowledge in the fields of economics, management, accounting, and finance. Researchers and academics are given space to contribute to various studies published through this journal. The scope of the study of the Journal of Islamic Business Management relates to the themes of economics, management, accounting and finance, Islamic economics, Islamic banking, Islamic accounting, sharia management, sharia business, ZISWAF, the halal industry, and other research that correlates with the theme of this journal and has interesting discussion value. Every published article is the full responsibility of the Author, but the Editor may edit without changing the substance of the article. Published four times a year: March, June, September, and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
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Search results for , issue "vol 5 no 3 (2026)" : 21 Documents clear
THE INFLUENCE OF PRODUCT QUALITY, PRICE, AND PRODUCT DESIGN ON CONSUMER PURCHASING DECISIONS OF EIGER PRODUCTS Krido Eko Cahyono
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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Abstract

This research aimed to determine the effect of product quality, price and product design on the purchasing decisions of Eiger products in 2022. The independent variables were product quality, price and product design, whilst the dependent variable was purchasing decisions. The research was quantitative. Furthermore, the data collection technique employed purposive sampling, wherein the sample was selected based on specified criteria. Additionally, the data collection instrument utilised questionnaires. The questionnaires were distributed to 100 respondents as the sample. Additionally, the data analysis technique employed multiple linear regression using SPSS (Statistical Product and Service Solutions) 25. The results concluded that product quality had a significant effect on purchasing decisions regarding Eiger products. Similarly, price had a significant effect on purchasing decisions regarding Eiger products. Likewise, product design had a significant effect on purchasing decisions regarding Eiger products..
ANALISIS KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (KUP) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA Vivi Tiana Nasution; Jumriati Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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Ketentuan Umum dan Prosedur Perpajakan (KUP) berfungsi sebagai elemen dasar kerangka perpajakan di Indonesia, yang merinci tanggung jawab wajib pajak dan kewenangan otoritas pajak. Di zaman modern, signifikansi KUP telah meningkat, memainkan peran penting dalam meningkatkan kepatuhan sukarela dan memastikan transparansi dalam administrasi perpajakan. Penelitian ini bertujuan untuk mengkaji konsep, prinsip-prinsip utama, dan penerapan KUP dalam operasi perpajakan di Indonesia. Metodologi kualitatif deskriptif, disertai dengan tinjauan pustaka, telah digunakan untuk tujuan ini. Temuan menunjukkan bahwa meskipun KUP menetapkan struktur hukum yang pasti untuk perpajakan, KUP masih menghadapi kendala seperti pengetahuan perpajakan yang terbatas di kalangan masyarakat, prosedur administrasi yang rumit, dan perbedaan antara peraturan tertulis dan praktik aktual. Akibatnya, ada kebutuhan untuk memperkuat sistem administrasi digital dan meningkatkan pendidikan perpajakan untuk mendorong penerapan KUP yang efektif.
PAJAK PENGHASILAN PASAL 24 DAN PERANNYA DALAM MENGHINDARI PAJAK BERGANDA BAGI WAJIB PAJAK DI INDONESIA Zalsa Cintyanisa Tobing; Adel Nazwa Sipa Sinaga; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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Pajak Penghasilan Pasal 24 (PPh Pasal 24) adalah salah satu bagian dari sistem perpajakan di Indonesia yang dirancang untuk mencegah terjadinya pajak ganda atas pendapatan yang diterima oleh wajib pajak dari luar negeri. Di tengah meningkatnya globalisasi ekonomi, aktivitas bisnis lintas negara semakin sering terjadi, yang menyebabkan kemungkinan terjadinya pajak ganda terus bertambah. Penelitian ini bertujuan untuk mengeksplorasi konsep, cara kerja, serta pelaksanaan PPh Pasal 24 dalam sistem perpajakan di Indonesia. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif dengan analisis literatur. Temuan penelitian menunjukkan bahwa PPh Pasal 24 memberikan keadilan bagi wajib pajak melalui sistem kredit pajak luar negeri, tetapi masih ada beberapa tantangan seperti kurangnya pemahaman di kalangan wajib pajak, rumitnya proses perhitungan, dan keterbatasan dalam pengumpulan dokumen pajak luar negeri. Oleh karena itu, perlu ada peningkatan dalam pendidikan perpajakan serta penyederhanaan proses administrasi untuk meningkatkan efektivitas pelaksanaan PPh Pasal 24.
ANALISIS KEPATUHAN WAJIB PAJAK DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI Tengku Marlina; Tri Nuryana; Legowo Utomo; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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Penelitian ini bertujuan untuk menganalisis faktor penghambat pembayaran Pajak Bumi dan Bangunan (PBB) oleh masyarakat pedesaan di Indonesia saat ini. Metode yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif melalui studi literatur dari berbagai jurnal ilmiah yang relevan. Hasil penelitian menunjukkan bahwa terdapat dua kelompok faktor utama yang menjadi penghambat, yaitu faktor internal dan faktor eksternal. Faktor internal meliputi rendahnya literasi pajak, kondisi ekonomi masyarakat yang belum stabil, serta persepsi negatif terhadap manfaat pajak. Sementara itu, faktor eksternal mencakup kelemahan sistem administrasi, keterbatasan pelayanan, kurangnya sosialisasi, serta prosedur pembayaran yang dianggap rumit oleh masyarakat. Temuan ini menunjukkan bahwa rendahnya kepatuhan wajib pajak tidak hanya dipengaruhi oleh kesadaran individu, tetapi juga oleh sistem dan kebijakan yang diterapkan pemerintah. Oleh karena itu, diperlukan upaya strategis seperti peningkatan edukasi perpajakan, digitalisasi layanan, serta pendekatan sosial yang melibatkan masyarakat secara langsung. Dengan demikian, diharapkan kepatuhan pembayaran PBB dapat meningkat dan berkontribusi terhadap optimalisasi penerimaan pajak daerah secara berkelanjutan.
PAJAK PUSAT DAN PAJAK DAERAH Hafnina Zahra; Siti Khirani Azzahra; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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Penelitian ini mengeksplorasi pengelolaan perpajakan di Indonesia, yang didistribusikan antara pemerintah pusat dan pemerintah daerah, menyoroti variasi, alokasi kewenangan, dan isu-isu yang dihadapi. Studi ini menggunakan teknik kualitatif deskriptif melalui tinjauan literatur dari berbagai sumber, termasuk dokumen hukum, jurnal akademik, dan statistik resmi. Temuan menunjukkan bahwa terdapat perbedaan yang signifikan dalam pengelolaan, peran, dan kontribusi pajak pusat dan daerah. Pajak yang dikumpulkan di tingkat pusat, termasuk Pajak Penghasilan dan Pajak Pertambahan Nilai, berfungsi sebagai bentuk utama pendapatan nasional dan dikelola langsung oleh pemerintah pusat. Di sisi lain, pajak daerah diawasi oleh pemerintah daerah sebagai bagian dari upaya otonomi daerah untuk mendanai pembangunan daerah dan inisiatif pelayanan publik. Meskipun demikian, beberapa tantangan tetap ada dalam konteks ini, seperti ketidakseimbangan pendapatan antara pemerintah pusat dan daerah, kapasitas yang tidak memadai untuk mengelola pajak daerah, dan pengaruh pemerintah pusat yang berkelanjutan terhadap kebijakan pajak daerah. Skenario ini menunjukkan bahwa pelaksanaan otonomi daerah di bidang perpajakan belum mencapai potensi penuhnya. Oleh karena itu, sangat penting untuk menyelaraskan kebijakan antara pemerintah pusat dan daerah, meningkatkan kualitas sumber daya manusia, dan menyempurnakan kerangka pengelolaan pajak untuk memastikan bahwa kerangka tersebut menjadi lebih efisien, adil, dan mampu mendorong pembangunan berkelanjutan.
PENDISTRIBUSIAN ZAKAT DALAM MENINGKATKAN KESEJAHTERAAN MUSTAHIK DI KECAMATAN MEDAN POLONIA : (Studi Pada BKM Mesjid Agung Kota Medan) Khairiah Nasution; Titir Nauli Siagian; Yunus Amir Husein; Yenni Samri Juliati Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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Zakat is a part of Islamic economics that functions to assist underprivileged communities and reduce poverty gaps. This study aims to examine how the Mosque Management Board (BKM) of the Great Mosque of Medan distributes zakat to improve the welfare of mustahik (zakat recipients) in Medan Polonia District. This research employed a descriptive qualitative method, with data collected through interviews with mosque administrators and zakat recipients, supported by observations. The results of the study indicate that the distribution of zakat goes through three stages, namely data collection, verification, and determination of recipients. The zakat distributed is generally in the form of cash assistance, depending on the total funds collected. For the mustahik, this assistance is very beneficial in helping them purchase basic necessities and reduce their living burdens, especially approaching Eid al-Fitr. However, the main obstacle faced is the limited number of muzakki (zakat payers) who channel their zakat through this mosque, resulting in limited funds being managed.
THE INFLUENCE OF PROMOTION IN DECISION-MAKING TO BECOME A HAJJ SAVINGS CUSTOMER AT BANK SYARIAH INDONESIA KCP PANGKALAN BRANDAN Sri Wahyuni; Khairani Sakdiah; Nova Arma Dwi
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
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The development of Islamic banking in Indonesia has shown significant growth in line with the increasing awareness of the Muslim community in utilizing Sharia-based financial products. One of the superior products offered by Islamic banks is Hajj Savings, which functions as a financial planning instrument to carry out the Hajj. The public's decision to become a customer of Hajj savings is influenced by several factors, one of which is promotion. Promotion plays an important role in conveying information, building understanding, and forming a positive perception of hajj savings products offered by Islamic banks. This study aims to analyze the influence of promotion on the decision to become a hajj savings customer at Bank Syariah Indonesia (BSI) KCP Pangkalan Brandan. This study uses a quantitative approach using an associative method. The population consists of all hajj savings customers at BSI KCP Pangkalan Brandan, with a sample of 80 respondents selected through purposive sampling. Data were collected using questionnaires based on the Likert scale and analyzed through validity tests, reliability tests, classical assumption tests, and simple linear regression analysis using SPSS. The results of the study show that promotions have a positive and significant effect on the decision to become a Hajj savings customer. Therefore, an effective and sustainable promotion strategy is very important to increase public interest in choosing hajj savings products at BSI KCP Pangkalan Brandan.
ANALISIS PERAN PASAR MODAL SYARIAH DALAM MENDORONG PERTUMBUHAN INVESTASI DAN PEREKONOMIAN INDONESIA Salwa Balqis; Tyara Amanda; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
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This research seeks to examine, in a comprehensive manner, how the Islamic capital market contributes to investment growth and overall economic performance in Indonesia. Over the last ten years, this market segment has expanded considerably, as seen from rising Islamic stock market capitalization, a growing number of issuers within sharia indices, and an increasing volume of both corporate and government sukuk transactions. A descriptive quantitative approach is applied, drawing on secondary data sourced from the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and the Central Statistics Agency (BPS) covering 2019 to 2024. The results indicate that the Islamic capital market underwent considerable expansion throughout the study period, evident in the rising value of Islamic stock capitalization, sukuk issuance, and the number of market participants. These developments point to a positive link between the expansion of the Islamic capital market, investment activity, and national economic growth. In addition, the growing availability of sharia investment products via digital platforms has broadened participation among retail investors. The study concludes that a stronger Islamic capital market ecosystem, backed by responsive OJK regulation and collaboration between government bodies and sharia financial institutions, can function as a key driver of sustainable economic growth in Indonesia.
PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI INVESTOR PEMULA Sefvira Maharani; Putri Ayu Amelia; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
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Social media is a frequently used method by novice investors to learn about various types of investments, obtain advice, and stay abreast of changes in the financial markets. This study was conducted to understand how social media influences novice investors' investment decisions. The method used was qualitative research with a descriptive approach, using interviews and reading various written sources. This study shows that social media plays a significant role in helping novice investors make investment decisions. Information obtained from learning materials, investor experiences, and advice from financial influencers can increase someone's interest and confidence in investing. However, information circulating on social media is not always accurate, so investors must verify and analyze it before deciding to invest. Therefore, the ability to filter information is crucial for more accurate investment decisions and align with financial goals. This study is expected to shed light on the role of social media in helping novice investors make investment decisions.
PENGARUH FAKTOR ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) TERHADAP KINERJA SAHAM PERUSAHAAN Fatia Hadaya Panjaitan; Siti Aulia Zannah; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on corporate stock performance. ESG is understood as a sustainability approach that includes environmental, social, and governance aspects of a company. The research method used is a qualitative approach with a literature review based on scientific journals published between 2021 and 2026. The findings indicate that ESG plays an important role in increasing investor confidence by reducing risks, improving transparency, and strengthening corporate reputation. However, the impact of ESG on stock performance varies across sectors and market conditions. Overall, ESG contributes positively to long-term firm value and investment attractiveness.

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