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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 177 Documents
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GENDER-BASED TAX COMPLIANCE IN THE DIGITAL ECOSYSTEM Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; M. Bayu Trianto; Narong Hassanee
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to find and analyze the influence of service quality and attitudes experienced by MSME taxpayers on tax compliance decision-making behavior, with intention as a mediator and tax literacy as a moderating variable. This study provides a detailed analysis of the problem studied and validation of the analysis of decision-making to comply with tax obligations, based on a survey of 216 MSMEs in North Sumatra. This study is a quantitative study with a causal nature. The data analysis technique uses statistical analysis based on partial least squares (PLS). The results of the study found that service quality, attitude, and financial literacy influence taxpayer intention and compliance; Intention influences tax compliance; Intention mediates the relationship between service quality, taxpayer attitude, and tax literacy on tax compliance; Tax literacy is unable to moderate the relationship between service quality, taxpayer attitude, and taxpayer intention.
ADVANCING THE ROLE OF MUSLIM WOMEN IN THE GLOBAL ECONOMY Tri Puji Astuti; Neyza Renindia Ritonga; Khairani Hayat Situmorang
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to develop and analyze a conceptual framework for advancing the role of Muslim women in the global economy by integrating Islamic economic principles, human capital development, social capital, institutional support, and digital economy access. The research is motivated by the persistent structural, cultural, and institutional barriers that continue to limit Muslim women’s full participation in global economic activities, despite increasing access to education, entrepreneurship opportunities, and digital platforms. This study employs a qualitative approach using a systematic literature review combined with descriptive–analytical methods to synthesize relevant findings from academic journals, books, and international institutional reports. The analysis focuses on identifying key determinants, patterns, and relationships that influence Muslim women’s economic empowerment across different contexts. The findings indicate that Muslim women’s economic empowerment is a multidimensional construct shaped by the interaction of normative Islamic values, socio-economic capabilities, institutional frameworks, and technological advancement. Islamic economic principles provide the ethical foundation for participation, while human capital and social capital enhance individual capacity and access to opportunities. Institutional support plays a critical role in reducing structural barriers, and digital economy access significantly expands market participation and financial inclusion. The study further reveals that digital transformation and inclusive institutional policies are the most influential contemporary drivers of empowerment. The novelty of this research lies in its integrated conceptual model that bridges Islamic economic thought with modern development and digital economy perspectives, offering a more holistic understanding of women’s empowerment. The study provides theoretical contributions to Islamic economics and gender studies, as well as practical implications for policymakers, financial institutions, and development stakeholders in promoting inclusive and sustainable economic participation for Muslim women globally.
THE ROLE OF MUSLIM WOMEN IN THE GLOBAL ECONOMY Nurhafna Balqis; Anggi Syahfitri Siahaan; Khairani Hayat Situmorang
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of Muslim women in the global economy by examining their participation across various economic sectors, identifying key challenges, and exploring opportunities within the context of globalization and inclusive development. The research employs a qualitative approach using a systematic literature review (SLR) method, drawing on secondary data from peer-reviewed journals, academic books, and international institutional reports. The data are analyzed through thematic synthesis to identify patterns related to economic participation, structural barriers, and enabling factors. The findings reveal that Muslim women’s participation in the global economy has increased significantly, particularly in entrepreneurship, education, healthcare, and digital industries. This growth is strongly supported by improvements in education, financial inclusion, and access to technology. However, the study also finds that socio-cultural norms, gender inequality, and institutional barriers continue to limit the full economic potential of Muslim women, especially in developing regions. Furthermore, the interaction between enabling and constraining factors plays a decisive role in shaping economic outcomes. The study highlights that Islamic economic principles, when interpreted inclusively, can support women’s economic empowerment by promoting justice, equity, and ethical participation. The novelty of this research lies in its integrative approach, combining perspectives from gender studies, Islamic economics, and globalization to provide a more comprehensive understanding of Muslim women’s economic roles. The study concludes that empowering Muslim women contributes not only to individual welfare but also to broader economic development, including poverty reduction and sustainable growth.
MUZAKKI'S EXPERIENCE IN PAYING ZAKAT DIGITALLY THROUGH LAZISMU MEDAN: A PHENOMENOLOGICAL STUDY Aswin Fahmi; M. Guffar Harahap; Ami Nullah Marlis Tanjung; M Radiansyah
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study seeks to explore in depth the experiences of muzakki in paying zakat through digital platforms provided by LAZISMU Kota Medan, as well as to understand how they interpret this practice within their religious lives. A qualitative approach with a phenomenological method is employed to capture the subjective perspectives of the participants. Data were obtained through in-depth interviews, observations, and documentation involving muzakki who have used digital zakat services, and were analyzed through stages of data reduction, presentation, and interpretation to uncover essential meanings. The results reveal that accessibility, time saving features, and flexibility are key factors encouraging the adoption of digital zakat. Moreover, trust in the institution particularly in terms of transparency and accountability plays a significant role in shaping users’ sense of comfort. From a religious perspective, most participants believe that the use of technology does not lessen the spiritual value of zakat; instead, it helps them maintain consistency in fulfilling their obligations. Nevertheless, some differences in emotional experience remain when compared to conventional methods, especially regarding the sense of spiritual closeness. The study also shows that muzakki actively interpret and assign meaning to their digital experiences, which are influenced by technological aspects, trust, and religious values. The novelty of this research lies in its phenomenological approach, which brings together technological, psychological, and spiritual dimensions to better understand digital zakat practices. The findings suggest that the development of digital zakat services should not only focus on efficiency but also consider the emotional and spiritual needs of users.
ECONOMIC AGENCY OF MUSLIM WOMEN IN THE ERA OF GLOBALIZATION Dinda Aprilia; Desi Mardina; Khairani Hayat Situmorang
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study examines the economic agency of Muslim women in the era of globalization, focusing on their participation in economic activities, the factors influencing their involvement, and the impact of globalization on their empowerment. The research employs a qualitative approach using a literature-based method, drawing on secondary data from academic journals, books, and reports from international organizations. The findings indicate that Muslim women’s economic agency has significantly increased, particularly in entrepreneurship, formal employment, and the digital economy. This development reflects their growing ability to make independent economic decisions and access resources, as emphasized in the capability approach of Amartya Sen. However, their participation is influenced by both supporting factors, such as education, technological advancement, and institutional support, and inhibiting factors, including socio-cultural norms, limited access to capital, and structural inequalities, as highlighted by Naila Kabeer. Furthermore, globalization plays a dual role by providing broader economic opportunities while also reproducing certain inequalities, as argued by Saskia Sassen. In conclusion, although globalization has enhanced the economic agency of Muslim women, comprehensive efforts are still needed to address existing barriers and ensure inclusive and sustainable economic empowerment.
THE ROLE OF MUSLIM WOMEN IN GLOBAL ECONOMIC DYNAMICS Rati Purnama Sari; Khairun Naziha Batubara; Khairani Hayat Situmorang
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study examines the role of Muslim women in global economic dynamics by integrating perspectives of gender, economic participation, and Islamic values. The research addresses the problem of limited participation of Muslim women in the global economy despite their significant potential. Using a qualitative approach with a literature review method, this study analyzes data from reputable books, academic journals, and international institutional reports. The findings indicate that Muslim women contribute significantly to economic development through labor participation, entrepreneurship, and informal sectors. However, their role is influenced by empowerment factors such as access to education, economic resources, and decision-making capacity. In addition, structural and socio-cultural barriers, including limited opportunities and interpretations of religious values, continue to affect their participation. The study also finds that Islamic values, when interpreted contextually, can support rather than hinder women's economic involvement. This research highlights that empowering Muslim women can enhance economic growth and social welfare. Therefore, inclusive policies, improved access to education and financial resources, and contextual understanding of Islamic values are essential to optimize the role of Muslim women in the global economy.
THE ROLE OF MUSLIM WOMEN IN THE GLOBAL ECONOMY: OPPORTUNITIES, CHALLENGES, AND CONTRIBUTIONS IN THE CONTEMPORARY ERA Arinal Alviqri Aritonang; Khairani Hayat Situmorang
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This article examines the multidimensional role of Muslim women in the contemporary global economy, with particular attention to the interplay between religious identity, economic participation, and sociopolitical structures. Drawing on empirical data, case studies, and theoretical frameworks from Islamic economics and gender studies, this study identifies key opportunities available to Muslim women in the 21st century—including the growth of the Islamic finance sector, digital entrepreneurship, and international trade in modest fashion and halal industries. At the same time, the article critically addresses persistent structural and cultural challenges such as gender-based discrimination, limited access to education and capital, and the misinterpretation of Islamic teachings that restrict women's economic agency. The study further highlights the significant contributions of Muslim women as entrepreneurs, professionals, policymakers, and social innovators across diverse global contexts. Employing a qualitative-descriptive methodology, the findings suggest that when supported by enabling institutional environments, Islamic values can serve as a catalyst—rather than a barrier—to women's economic empowerment. This paper calls for a reorientation of policy, scholarship, and Islamic discourse toward a more inclusive and equity- driven paradigm of Muslim women's economic participation.
ANALISIS BEA MATERAI DALAM SISTEM PERPAJAKAN MODERN DI ERA TRANSFORMASI DIGITAL Deswita Adha; Dini Vientiany; Athaya Beli Zafhira; M. Fauzan Nst
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
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Abstract

Penelitian ini membahas analisis bea materai dalam sistem perpajakan modern di era transformasi digital dengan fokus pada implementasi e-meterai sebagai bentuk inovasi kebijakan fiskal di Indonesia. Tujuan penelitian ini adalah untuk menganalisis perubahan sistem bea materai dari konvensional ke digital serta mengidentifikasi efektivitas penerapannya dalam meningkatkan efisiensi administrasi, legalitas dokumen, dan kepatuhan wajib pajak. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif analitis melalui studi kepustakaan yang bersumber dari jurnal ilmiah, peraturan perundang-undangan, dan literatur relevan. Hasil penelitian menunjukkan bahwa transformasi digital pada bea materai memberikan dampak positif berupa percepatan proses administrasi, peningkatan transparansi, serta penguatan sistem pengawasan perpajakan. Namun demikian, masih terdapat kendala berupa keterbatasan infrastruktur teknologi, rendahnya literasi digital masyarakat, serta kebutuhan penyesuaian regulasi yang lebih adaptif. Kesimpulannya, penerapan bea materai digital merupakan langkah strategis dalam modernisasi sistem perpajakan yang perlu didukung oleh kebijakan berkelanjutan dan peningkatan kapasitas sumber daya manusia agar dapat berjalan optimal di Indonesia.
PAJAK PENGHASILAN PASAL 26 Mhd. Alvian Alfaidz R; Dini Vientiany; Murni Qori Tanjung; Nur Hafyzho Siregar
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
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Penelitian ini bertujuan untuk menganalisis Pajak Penghasilan Pasal 26 sebagai salah satu instrumen penting dalam sistem perpajakan Indonesia yang dikenakan atas penghasilan wajib pajak luar negeri yang bersumber dari Indonesia. Fokus penelitian mencakup identifikasi objek pajak, peran tax treaty dalam mengurangi pajak berganda, serta pengaruh digitalisasi administrasi perpajakan terhadap peningkatan kepatuhan wajib pajak. Metode yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif melalui studi kepustakaan. Data diperoleh dari peraturan perpajakan, jurnal ilmiah, buku, dan dokumen resmi yang relevan. Hasil penelitian menunjukkan bahwa PPh Pasal 26 berperan strategis dalam meningkatkan penerimaan negara melalui pemotongan atas dividen, bunga, royalti, sewa, dan jasa kepada pihak luar negeri. Tax treaty memberikan kepastian hukum dan mendorong investasi, namun memerlukan pengawasan agar tidak terjadi penyalahgunaan fasilitas. Selain itu, penerapan sistem digital seperti e-Bupot dan e-Filing mampu meningkatkan efisiensi administrasi, akurasi data, dan transparansi pelaporan pajak. Dengan demikian, optimalisasi PPh Pasal 26 membutuhkan regulasi yang jelas, pengawasan efektif, serta peningkatan literasi perpajakan guna mendukung sistem perpajakan nasional yang modern dan kompetitif secara berkelanjutan di masa depan.
ANALISIS PAJAK PERTAMBAHAN NILAI DI INDONESIA Salsa Billa Dwi Rianto; Dini Vientiany; Hilwa Muslimah Harahap; M Rafli Gunawan
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
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Penelitian ini bertujuan menganalisis Pajak Pertambahan Nilai di Indonesia sebagai salah satu sumber utama penerimaan negara yang memiliki peranan penting dalam mendukung pembiayaan pembangunan nasional. Fokus penelitian mencakup objek Pajak Pertambahan Nilai, digitalisasi administrasi perpajakan, serta dampak kebijakan PPN terhadap masyarakat dan dunia usaha. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif melalui studi kepustakaan. Data diperoleh dari jurnal ilmiah, peraturan perpajakan, buku, dan dokumen resmi yang relevan dengan topik penelitian. Hasil penelitian menunjukkan bahwa Pajak Pertambahan Nilai berfungsi strategis dalam meningkatkan pendapatan negara melalui pemungutan atas konsumsi barang dan jasa. Implementasi sistem digital seperti e-Faktur dan e-Filing terbukti mampu meningkatkan efisiensi administrasi, akurasi data, dan kepatuhan wajib pajak. Selain itu, perluasan objek pajak terhadap transaksi digital turut memperkuat basis penerimaan negara di era ekonomi modern. Namun, perubahan kebijakan PPN harus tetap mempertimbangkan daya beli masyarakat dan keberlangsungan usaha. Oleh karena itu, optimalisasi PPN memerlukan regulasi yang jelas, pengawasan efektif, serta pelayanan perpajakan yang adaptif demi terciptanya sistem perpajakan yang adil dan berkelanjutan di Indonesia.

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