Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI)

Effectiveness of Waqf Asset Management by the Ministry of Religious Affairs Office in Efforts to Improve the Economic Welfare of the Community in Langkat Regency

2026-05-23T18:01:46+00:00

This study aims to determine the effectiveness of waqf asset management by the Langkat Regency Ministry of Religious Affairs Office in improving the economic welfare of the community. This study uses a qualitative approach with field research. Data collection techniques were carried out through observation, interviews, and documentation with informants consisting of the Langkat Regency Ministry of Religious Affairs Office, waqf administrators, and community members related to waqf asset management. The results show that waqf asset management by the Langkat Regency Ministry of Religious Affairs Office has been carried out through data collection activities, nazir guidance, supervision, and assistance with waqf land certification. However, the effectiveness of waqf asset management is still not optimal due to various obstacles such as the low quality of human resources managing waqf, lack of order in waqf administration, and minimal development of productive waqf. Most waqf assets are still used for traditional religious and social purposes so that their contribution to improving the economic welfare of the community is still relatively limited. In addition, the low public understanding of the importance of productive waqf management is also an obstacle to the development of waqf assets in Langkat Regency. To address these issues, the Langkat Regency Ministry of Religious Affairs Office has undertaken various efforts, including providing guidance to the nazir (Islamic trustee), promoting productive waqf, improving waqf administration, and collaborating with various relevant parties to optimize waqf asset management. Therefore, synergy between the government, the nazir (Islamic trustee), and the community is necessary to ensure that waqf asset management is more professional, productive, and oriented toward sustainably improving the economic well-being of the community.

A Review of Islamic Law on the Practice of Ijarah Muntahiyah Bittamlik Contracts in Islamic Banking in Indonesia

2026-06-08T08:34:17+00:00

Ijarah Muntahiyah Bittamlik (IMBT) is a financing product in Islamic banking in Indonesia that combines the concept of leasing (ijarah) with the option of transferring ownership (tamlik) at the end of the contract period. This study aims to examine the legal basis, operational mechanisms, sharia compliance, and obstacles in implementing IMBT, based on DSN-MUI Fatwa Number 27 of 2002 and the Compilation of Sharia Economic Law. In practice, the bank acts as the asset owner and then leases the asset to the customer. At the end of the lease period, there is an option to transfer ownership to the customer through a sale or grant mechanism. The study results indicate that IMBT generally complies with sharia requirements. However, its implementation still faces several challenges, such as low sharia financial literacy among customers, operational complexity, and the risk of problematic financing. Efforts to address this are carried out through strengthening regulations, restructuring contracts, and utilizing ta'zir funds for the qardhul hasan program. This study emphasizes the importance of improving Islamic financial literacy and modernizing banking operational systems to optimize IMBT's contribution to the development of an inclusive and sustainable Islamic economy.

The Effect of Tax Modernization, Tax Rates, and Tax Sanctions on MSME Taxpayer Compliance in the Medan Area District

2026-05-12T15:20:37+00:00

Determining the effect of tax modernization, tax rate, and tax sanction on taxpayer’s compliance became the aim of this study by utilizing quantitative approach as its research method. This study utilize primary data that had been gathered through the distribution of questionnaires to taxpayers who were Micro, Small, and Medium Enterprise (MSME) owners in the Medan Area sub-district. Non-Probability Sampling with an Accidental Sampling approach was used as the sampling technique in this study, with a sample size of 100 from the population of 7.263 MSME owners. Multiple Linear Regression Analysis is used as its analysis technique, executed in the SPSS 26 software. The analysis results found the tax modernization, tax rate, and tax sanctions to have had a positive and significant effect, both simultaneouslyand partially, on the MSME taxpayer’s compliance in the Medan Area sub-district.

Descriptive Analysis of the Efficiency of Vat Period Tax Return (SPT Masa PPN) Reporting Before and After the Full Implementation of the Coretax System at PT Jasa Citra Lestari

2026-05-10T14:25:10+00:00

This study aims to determine the effect of the efficiency of VAT Periodic Tax Return (SPT Masa PPN) reporting before and after the full implementation of the Coretax system at PT Jasa Citra Lestari. The research method used is a quantitative approach, with PT Jasa Citra Lestari as the object of the study. Data analysis was conducted through stages of data coding and reduction, data display, as well as conclusion drawing and verification. The results show that prior to the implementation of the Coretax system, VAT reporting was carried out using separate systems such as e-Faktur and webfaktur, and frequently encountered technical issues such as system errors and slow servers, resulting in longer processing time and inefficiency. After the implementation of Coretax, the reporting process became simpler and more integrated within a single system, supported by automation and validation features that accelerate the process, reduce errors, and improve data accuracy, making it more efficient and effective. Therefore, there is a significant difference in efficiency before and after Coretax implementation, indicated by time savings, reduced workload, and improved reporting quality.

The Effect of Exchange Rate, Tunneling Incentive, and Effective Tax Rate on Transfer Pricing in Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period

2026-05-26T15:10:57+00:00

This study aims to determine and analyze the effect of exchange rate, tunneling incentive, and effective tax rate on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research is quantitative research using secondary data obtained from financial statements published through the official website of the Indonesia Stock Exchange (Indonesia Stock Exchange). The population used in this study consisted of all multinational manufacturing companies listed on the IDX during the 2020–2024 period, totaling 231 companies. The sampling technique used in this research was purposive sampling. Based on several predetermined criteria, 16 companies were selected, resulting in a total of 80 observation data. The data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS 25. The results of the study show that partially, exchange rate does not have a significant positive effect on transfer pricing, tunneling incentive has a significant positive effect on transfer pricing, while effective tax rate does not have a significant negative effect on transfer pricing. Simultaneously, the variables of exchange rate, tunneling incentive, and effective tax rate have a significant effect on transfer pricing.

The Effect of Online Tutorial Availability and Tax Knowledge Level on Satisfaction in Using Coretax (Case Study of MSMEs in Medan Petisah District)

2026-05-30T15:30:24+00:00

The purpose of this study is to determine and analyze the influence of the Availability of Online Tutorials and the Level of Tax Knowledge on Coretax User Satisfaction (A Case Study of MSMEs in Medan Petisah District). The research method used in this study is quantitative research. The population in this study consisted of 233 respondents, while the sample was determined using the Slovin formula, resulting in 147 samples. The results of the study indicate that partially, the Availability of Online Tutorials has a positive and significant effect on Coretax User Satisfaction. The Level of Tax Knowledge also has a positive and significant effect on Coretax User Satisfaction. Simultaneously, the Availability of Online Tutorials and the Level of Tax Knowledge have a positive and significant effect on Coretax User Satisfaction.

The Role of Digital Marketing Strategy on Patient Loyalty with Hospital Service as a Moderator in Regional Public Hospitals Across Greater Bandung

2026-05-15T12:07:50+00:00

This study aims to analyze the influence of digital marketing strategy on patient loyalty, with hospital service as a moderating variable in Regional Public Hospitals across Greater Bandung. This study employs a quantitative approach using descriptive-verificative methods. The research sample consisted of 100 hospital patient respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using PLS-SEM through outer model testing, inner model testing, and bootstrapping. The results show that digital marketing strategy has a significant effect on patient loyalty, with a T-statistic value of 2.680 and a p-value of 0.049. Hospital service is also proven to strengthen the influence of digital marketing strategy on patient loyalty, with a T-statistic value of 2.706 and a p-value of 0.048. The R-Square value of 0.512 indicates that the model is able to explain patient loyalty by 51.2%. These findings emphasize the importance of alignment between digital information and the actual quality of hospital services.