KALAM : Jurnal Hukum Ekonomi Syariah

Perkembangan Ekonomi Islam di Indonesia : Peluang dan Tantangan

luslenika — 2025-01-30

Sebagai negara dengan mayoritas pemeluk agama Islam, maka semangat untuk mengembangkan ekonomi berbasis Islam sudah muncul bahkan dimulai saat Islam pertama kali masuk ke Nusantara. Dalam perkembangannya Ekonomi Islam mengalami kondisi yang cukup baik, bahkan memiliki peluang untuk mengembangkan industri syariah yang lebih luas dalam bentuk produk keuangan, seperti perbankan, asuransi dan investasi syariah. Selain itu Peluang untuk meningkatkan pemahaman dan literasi keuangan syariah di kalangan Masyarakat juga terbuka luas, Pendidikan agama Islam di sekolah dan universitas serta program-program literasi keuangan syariah dapat meningkatkan kesadaran dan penggunaan produk keuangan syariah di masyarakat. Dalam perkembangannya Praktik Ekonomi Islam di Indonesia juga memiliki beberapa tantangan seperti belum memadainya Perangkat peraturan, hukum, dan kebijakan, baik dalam skala nasional maupun internasional, juga belum maksimalnya sosialisasi dan publikasi sistem ekonomi Islam, hal ini membuat Ekonomi Islam masih terasa asing bagi masyarakat atau sebagian menganggapnya sama dengan ekonomi konvensional

Kata kunci : Perkembangan Ekonomi Islam, peluang, tantangan

PENGARUH TRANSFER PRICING DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK

naufal handika naufal husni — 2025-01-30

The purpose of this research isto examine and obtain empirical evidence regarding the effect of transfer pricing and earnings management on tax aggressiveness. The population of this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in the 2016-2020 period, totaling 67 companies. Based on the sample selection procedure, it is known that the number of samples set is 45 companies. The method used in this study is a quantitative method. This study uses a purposive sampling technique. Hypothesis testing is carried out using the Eviews 9 application. The data analysis in this study is multiple linear regression.The results of this study partially show that transfer pricing effects on tax aggressiveness and earnings management does not affect tax aggressiveness. Simultaneously transfer pricing,earnings managementhas no effect on tax aggressiveness.

Analisis Sistem Administrasi Pembiayaan Murabahah pada Bank Syariah

marsyalia marsyalia — 2025-01-30

Abstract

This research aims to analyze the murabahah financing administration system in Islamic banks, with a focus on operational procedures, challenges faced, and solutions implemented to overcome obstacles in practice. Murabahah financing, as one of the main products in sharia banking, requires banks to carry out transactions in accordance with sharia principles, especially in terms of transparency, fairness, and compliance with the prohibitions on usury, gharar, and maysir. The approach used in this research is qualitative with a case study method, which involves in-depth interviews with related parties, direct observation, and analysis of relevant documents. The research results show that even though murabahah administration procedures have been implemented well, several challenges still arise, such as a lack of customer understanding regarding product mechanisms, a verification process that takes time, and payment supervision that is not fully optimal. As a solution, Islamic banks implement customer education, digitize administrative processes, and provide more flexible payment schemes. This research concludes that despite the challenges, Islamic banks have taken appropriate steps to ensure efficiency and compliance with sharia principles. However, continuous improvements are needed in the administration system to improve service quality and reduce potential violations of sharia principles.