Vol 5 No 3 (2026): June

Articles

• ANALISIS KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (KUP) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA

  Vivi Tiana Nasution, Jumriati Hasibuan, Dini Vientiany

  278 - 283

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  Abstract Views 91 times | PDF Downloaded : 109 times | Published: 2026-06-20|

• PAJAK PENGHASILAN PASAL 24 DAN PERANNYA DALAM MENGHINDARI PAJAK BERGANDA BAGI WAJIB PAJAK DI INDONESIA

  Zalsa Cintyanisa Tobing, Adel Nazwa Sipa Sinaga, Dini Vientiany

  284 - 292

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  Abstract Views 68 times | PDF Downloaded : 118 times | Published: 2026-06-20|

• ANALISIS KEPATUHAN WAJIB PAJAK DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI

  Tengku Marlina, Tri Nuryana, Legowo Utomo, Dini Vientiany

  293 - 302

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  Abstract Views 85 times | PDF Downloaded : 77 times | Published: 2026-06-21|

• PAJAK PUSAT DAN PAJAK DAERAH

  Hafnina Zahra, Siti Khirani Azzahra, Dini Vientiany

  303-308

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  Abstract Views 70 times | PDF Downloaded : 81 times | Published: 2026-06-21|

• 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

  309-316

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  Abstract Views 57 times | PDF Downloaded : 84 times | Published: 2026-06-22|

• 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

  317 - 322

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  Abstract Views 62 times | PDF Downloaded : 70 times | Published: 2026-06-22|

• ANALISIS PERAN PASAR MODAL SYARIAH DALAM MENDORONG PERTUMBUHAN INVESTASI DAN PEREKONOMIAN INDONESIA

  Salwa Balqis, Tyara Amanda, Ahmad Wahyudi Zein

  323 - 328

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  Abstract Views 46 times | PDF Downloaded : 81 times | Published: 2026-06-23|

• PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI INVESTOR PEMULA

  Sefvira Maharani, Putri Ayu Amelia, Ahmad Wahyudi Zein

  329 - 336

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  Abstract Views 66 times | PDF Downloaded : 94 times | Published: 2026-06-23|

• PENGARUH FAKTOR ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) TERHADAP KINERJA SAHAM PERUSAHAAN

  Fatia Hadaya Panjaitan, Siti Aulia Zannah, Ahmad Wahyudi Zein

  337 - 343

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  Abstract Views 51 times | PDF Downloaded : 84 times | Published: 2026-06-23|

• ANALISIS PEMIKIRAN TAFSIR MODERN DAN KONTEMPORER TERHADAP NILAI-NILAI EKONOMI ISLAM DALAM MEWUJUDKAN PEMBANGUNAN BERKEADILAN

  Wafiq Azizah Rangkuti, Faris Naufal, Farid Adnir

  344-354

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  Abstract Views 69 times | PDF Downloaded : 100 times | Published: 2026-06-23|

• ANALISIS FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERINVESTASI DI PASAR MODAL

  Yazid al hafiz lubis, Ahmad Wahyudi Zein

  355-366

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  Abstract Views 93 times | PDF Downloaded : 89 times | Published: 2026-06-23|

• ARTIFICIAL INTELLIGENCE AND ISLAMIC ECONOMIC LAW EXPLORING STUDENTS' PERCEPTIONS OF ETHICAL AND SHARIA COMPLIANCE ISSUES

  Khairani Hayat Situmorang, Imam Surbakti, Sri Wulan Dari Tri Utami

  367-376

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  Abstract Views 75 times | PDF Downloaded : 82 times | Published: 2026-06-25|

• THE INFLUENCE OF PRODUCT QUALITY, PRICE, AND PRODUCT DESIGN ON CONSUMER PURCHASING DECISIONS OF EIGER PRODUCTS

  Krido Eko Cahyono

  377-388

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  Abstract Views 64 times | PDF Downloaded : 90 times | Published: 2026-06-25|

• TINGKAT KESADARAN MASYARAKAT TENTANG PENTINGNYA WAKAF DI KOTA MEDAN

  Dinda Dewi Anggriyani Silitonga, Fredly Fadhila, Siti Diana Nst, Yenni Samri Juliati Nasution

  389 - 397

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  Abstract Views 54 times | PDF Downloaded : 106 times | Published: 2026-06-25|

• DIGITALISASI OPERASIONAL PERUSAHAAN ASURANSI DALAM MENINGKATKAN EFISIENSI DAN LAYANAN

  Zalsa Cintyanisa Tobing, Irani Adwiyah Rambe, Adel Nazwa Sipa Sinaga, Nurhayati Harahap

  398 - 405

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  Abstract Views 99 times | PDF Downloaded : 83 times | Published: 2026-06-30|

• OPTIMALISASI PEMANFAATAN WAKAF PRODUKTIF DALAM PENGEMBANGAN EKONOMI DI INDONESIA

  Mutiara Anzani Sutando, Anindyana Rahayu, Fathinatul Kamilah, Yenni Samri Julianti Nasution

  406 - 418

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  Abstract Views 97 times | PDF Downloaded : 119 times | Published: 2026-06-30|

• STRATEGI PEMASARAN PRODUK ASURANSI SYARIAH DALAM MENARIK MINAT GENERASI MILENIAL MELALUI MEDIA SOSIAL

  Dea Salsabila, Fatimah Nainggolan, Siti Nurlina Nasution, Nur Hayati Harahap

  419 - 426

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  Abstract Views 67 times | PDF Downloaded : 63 times | Published: 2026-06-30|

• MUSLIM WOMEN AS DRIVERS OF GLOBAL ECONOMIC DEVELOPMENT: OPPORTUNITIES, CHALLENGES, AND CONTRIBUTIONS

  Diva Wamanda, Zainal Abidin, Khairani Hayat Situmorang

  427-433

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  Abstract Views 351 times | PDF Downloaded : 64 times | Published: 2026-06-30|

• ANALYSIS OF FACTORS THAT AFFECT THE WAQF'S TRUST IN THE MAWARIDUSSALAM WAQF NAZHIR INSTITUTION

  M. Guffar Harahap, Aswin Fahmi Darma, M. Radiansyah

  434 - 443

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  Abstract Views 30 times | PDF Downloaded : 21 times | Published: 2026-06-30|

• THE INFLUENCE OF ASSETS, NON-PERFORMING LOANS (NPL), ALLOWANCE FOR IMPAIRMENT LOSSES (PYD), AND THIRD-PARTY FUNDS (DPK) ON THE NUMBER OF KB BANK OFFICES OVER THE 2021–2025 PERIOD.

  Ami Nullah Marlis Tanjung, M. Guffar Harahap

  444 - 458

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  Abstract Views 27 times | PDF Downloaded : 14 times | Published: 2026-06-30|

• NILAI SOSIAL-EKONOMI DALAM TRADISI MAPPADENDANG DI DESA GALESO POLEWALI MANDAR

  Muh. Yunus D , Masyhadiah, Sri Yuyun, Abdul Khalik, Rahmah Muin

  459 - 476

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  Abstract Views 49 times | PDF Downloaded : 22 times | Published: 2026-06-30|