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All Journal CERMIN: Jurnal Penelitian International Journal of Business, Management and Economics Relasi : Jurnal Ekonomi
Siti Nur Azizatul Luthfiyah
Universitas Islam Jember
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analysis of Factors Affecting Public Awareness and Payment of Land and Building Tax in Jember Regency Farida Umi Choiriyah; Miftakhul Jannah; Siti Nur Azizatul Luthfiyah; Ahmad Zubadul Afiq; Achmad Fawaid; Salman Alfarizy
International Journal of Business, Management and Economics Vol. 7 No. 2 (2026): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v7i2.3587

Abstract

This Study examines the phenomenon of public awarness regarding tax payments for the sake of the common good (maslaha) in Jember Regency, an area administratively comprising 31 districts, 22 urban villages, and 226 rural villages. A qualitative phenomenological method was employed, utilizing primary data gathered through surveys and interviews with village and urban village officials. Secondary data werw obtained from statistics Indonesia (BPS) reports, books, and previous research journals. Informants were selected representatively from the 31 disctrics, covering 28 villages or urban villages distributed across five regions of Jember, purposive sampling was used to select these interviewees. Data analysis and validation techniques included prolonged engagement, triangulation, and member checking. The results reveal a disparity in tax payment awareness between urban and rural areas in Jember. Urban residents demonstrate higher compliance, supported by better education levels, economic conditions, and a greater understanding of the role of taxes in driving development. Conversely, awareness in rural areas varies, some residents do not pay taxes regularly, often waiting for collections officers to visit. However, one area ini South Jember stands out, despite being a rural setting, the community’s Land and Building Tax payment rate is notably high (60-80%). This is attributed to the local government’s strategic collection approach, which ties tax settlement to the processing of administrative documents at the village level. Delays in tax payments in Jember generally stemnot from economic inability, but from a lack of awareness, understanding, and information regarding tax obligations and payment schedules. Given that tax payment align with the concept of maslaha, as tax revenue returns to the community through infrastructure improvements, public facilities, education, healthcare, and government subsidies, it is essential to enhance public outreach and education regarding tax payments for the benefit of the people of Jember
Comparative Analysis of Liquidity Ratios in the Renewable Energy Subsector Achmad Fawaid; Siti Nur Azizatul Luthfiyah; Slamet Wijiono; Muhammad Rizky Prima Sakti; Mohd Shahid Mohd Noh
Relasi : Jurnal Ekonomi Vol 22 No 1 (2026): Januari - Juni
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v22i1.1941

Abstract

This study aims to analyze the financial performance of PT Pertamina Geothermal Energy Tbk and PT Alamtri Resources Indonesia Tbk during the 2021-2025 period using a liquidity ratio approach including the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (ChR). The research method used is a quantitative method with secondary data obtained from the company's financial statements published through the Indonesia Stock Exchange (IDX) and annual reports. The data analysis technique is carried out by calculating and comparing the liquidity ratio values ​​between the this companies during the 2021-2025 period. The research results show that PT Alamtri Resources Indonesia Tbk's liquidity performance is excellent and continues to improve annually. A slight decline occurred in 2023, but significant progress has been made. Meanwhile, PT Pertamina Geothermal Energy is generally performing well, with excellent ratings across all its ratios. Despite a decline in 2022, the company has managed to achieve a strong and sustainable recovery through 2025. This study recommends that the two companies maintain their excellent liquidity performance going forward to avoid a downgrade in their financial performance rating.
ANALISIS IMPLEMENTASI MANAJEMEN KEUANGAN SYARIAH PADA YAYASAN PONDOK PESANTREN DARUL HIKMAH AL-GHAZAALIE SUMBERSARI KABUPATEN JEMBER Siti Nur Azizatul Luthfiyah; Izzul Ashlah; Siamil Mukmilah
CERMIN: Jurnal Penelitian Vol 9 No 2 (2025): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v9i2.7749

Abstract

Tujuan dalam konsep manajemen keuangan syariah pada pondok pesantren, membutuhkan sebuah strategi yang baik, yaitu yakni, perencanaan, pengorganisasian sumber-sumber dana dan pendistribusiannya, penggerak dan penggunaan keuangan, pengawasan dana dan evaluasi anggaran serta mempertanggung jawabkannya. Namun tidak banyak pesantren yang paham betul manajemen keuangan syariah. Maka, peneliti akan meneliti tentang analisis implementasi manajemen keuangan syariah pada Yayasan Pondok Pesantren Darul Hikmah Al-Ghazaalie Sumbersari Kabupaten Jember yang sudah sesuai apakah belum dengan manajemen keuangan syariah. Metode penelitian yang digunakan pendekatan kualitatif dengan jenis penelitian studi kasus dengan pengumpulan data berupa observasi partisipatif, wawancara semi-struktur dan dokumentasi. Hasil penelitian ditemukan fungsi manajemen yang ada dalam Pondok Pesantren Darul Hikmah Al-Ghazaalie yaitu planning, organizing, actuacting dan controlling secara teori sudah melakukan hal yang demikian. Namun dalam pelaksanaannya belum sepenuhnya maksimal. Pada implementasi manajemen keuangan syariah, pondok pesantren darul hikmah al-ghazaalie memiliki proses penghimpunan dana, transparansi pencatatan sangat diperhatikan, dan juga ada sebagian keuangannya diinfakkan kepada para santri yang tidak mampu berupa gratis biaya. Namun, pondok pesantren ini tidak melakukan investasi keuangan, tidak melaporkan keuangannya pada publik dan tidak membayar pajak.
Co-Authors Achmad Fawaid Ahmad Zubadul Afiq Farida Umi Choiriyah Izzul Ashlah Miftakhul Jannah Mohd Shahid Mohd Noh Muhammad Rizky Prima Sakti Salman Alfarizy Siamil Mukmilah Slamet Wijiono