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KONSEP PAJAK DALAM PERSPEKTIF ABU YUSUF DAN ASY-SYATIBI Khoerulloh, Abd. Kholik; Komarudin, Omay; Abdillah, Lukman Fauzi
An-Nisbah: Jurnal Ekonomi Syariah Vol 7, No 1 (2020): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2020.7.1.154 - 175

Pajak merupakan iuran warga negara yang bersifat wajib dan diatur oleh undang-undang. Dalam ekonomi Islam, konsep pajak yang paling mendekati dengan konsep pajak yang dipakai di Indonesia telah dikemukakan oleh Abu Yusuf dan asy-Syatibi. Jurnal ini bertujuan untuk mengetahui konsep pajak dalam perspektif Abu Yusuf dan asy-Syatibi serta relevansinya dengan konsep pajak yang diterapkan di Negara Indonesia saat ini. Hasil analisis menyimpulkan bahwa terdapat beberapa relevansi antara konsep pajak yang dikemukakan oleh Abu Yusuf dan konsep pajak yang dikemukakan oleh asy-Syatibi dengan konsep pajak yang diterpkan di Indonesia. Konsep pajak yang dikemukakan oleh Abu Yusuf adalah al-Kharaj, konsep ini memiliki relevansi dengan konsep Pajak Bumi dan Bangunan (PBB) yang diterapkan di Indoneia. Sedangkan konsep pajak yang dikemukakan oleh asy-Syatibi adalah adh-Dharibah, konsep pajak ini memiliki relevansi dengan Konsep Pajak Penghasilan pasal 25 (PPh 25) yang diterapkan di Indonesia.

IMPACT OF COVID-19 ON SHARIA BANK PROFITS: A CASE STUDY AT BANK MUAMALAT Khoerulloh, Abd Kholik; Puneri, Atharyanshah
Airlangga International Journal of Islamic Economics and Finance Vol. 6 No. 02 (2023): JULY-DECEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/aijief.v6i02.50724

The entry of the COVID-19 into Indonesia caused the paralysis of the Islamic banking system, including Bank Muamalat. This study aims to determine how the impact of covid-19 entry into Indonesia on Bank Muamalat's operating profit. This study uses a descriptive method with a comparative approach with financial statement data, namely the period before entering covid-19 (2017 to 2019) and the period after entering covid-19 (2020 to 2022). The results of this study indicate that the value of Asymp. Sig. (2-tailed) value is 0.006 <0.05. This means that there is a difference in the operating profit of Bank Muamalat before and after the entry of Covid-19 into Indonesia. These results indicate that the COVID-19 pandemic has a real impact on the financial performance of Bank Muamalat, especially in terms of operating profit. This shows the importance of analysing how changes in the global situation, such as a pandemic, can affect financial institutions, including Islamic banking. In this context, Bank Muamalat may have to take certain actions or strategies to overcome the challenges arising from the pandemic.

Pengendalian Internal dan Good Corporate Governance: Upaya Pencegahan Fraud pada Perumda BPR Majalengka Krisniawan, Hendra; Mutaqin, Muhammad Ilham Sukma; Khoerulloh, Abd. Kholik
Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i2.79

Fraud is a serious threat that can harm financial institutions such as Perumda BPR Majalengka. Fraud can appear in various forms, ranging from financial manipulation to acts of abuse of authority. This study aims to determine the extent to which internal control and good corporate governance can prevent fraud at Perumda BPR Majalengka. This study uses a descriptive method with a quantitative approach. The sample used in this study were 80 employees of Perumda BPR Majalengka. The results of this study indicate that internal control and good corporate governance have a significant positive effect on fraud prevention with a value of Fcount > Ftable (601.283 > 3.11) and a significant level of 0.000 or below the probability value of 0.05 (0.000 < 0.05). This study provides a clear view to company management regarding the importance of integration between effective internal control and the implementation of good corporate governance principles in fraud prevention efforts. They can use these findings as a foundation to develop stronger strategies in risk management and improve the overall integrity of the company.

Analisis Konsep Cashback dalam Transaksi E-commerce: Perspektif Hukum Ekonomi Islam Khoerulloh, Abd. Kholik; Hidayah, Syifa Rohmaniatul
Al Mashalih - Journal of Islamic Law Vol. 4 No. 2 (2023): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59270/mashalih.v4i2.209

Cashback dapat menjadi strategi yang efektif untuk meningkatkan penjualan dan mempertahankan pelanggan. Namun, dalam konteks hukum ekonomi Islam, pertanyaan muncul mengenai keabsahan dan implementasi cashback dalam transaksi e-commerce. Penelitian ini bertujuan untuk memberikan pemahaman yang mendalam tentang keabsahan konsep cashback dalam transaksi e-commerce dari perspektif hukum ekonomi Islam dengan pendekatan yuridis normatif. Analisis data dilakukan dengan mengkaji berbagai sumber seperti al-Qur'an beserta tafsir-tafsirnya, al-Sunnah dan Ijtihad. Hasil penelitian ini menyoroti pentingnya penilaian cashback dalam transaksi e-commerce dengan mempertimbangkan prinsip-prinsip hukum ekonomi Islam. Diperolehnya pemahaman yang lebih baik terkait kesesuaian praktik cashback dengan nilai-nilai syariah dapat membantu pemangku kepentingan dalam merancang strategi pemasaran yang sesuai dengan prinsip-prinsip hukum ekonomi Islam tanpa mengorbankan keberlanjutan bisnis. Studi ini memberikan kontribusi terhadap pemahaman lebih dalam mengenai interaksi antara prinsip hukum ekonomi Islam dan praktik bisnis dalam era e-commerce yang berkembang pesat.

Efektivitas Audit Intern dalam Pencegahan Fraud pada Pemerintahan Desa di Kabupaten Majalengka Khoerulloh, Abd. Kholik; Krisniawan, Hendra; Aziz, Holis Abdul
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.9877

Village governments as administrative entities with special autonomy often face the risk of misuse of funds and weaknesses in financial governance. This study aims to examine the effect of internal audit quality and auditor independence of the Majalengka Regency Inspectorate on fraud prevention efforts in the village government environment through internal audit effectiveness as an intervening variable. This research method uses a quantitative approach by collecting data through a survey of a sample of 40 village secretaries which is then analysed with fath analysis techniques. The results show that internal audit quality has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.390 and P Value 0.003 0.05 and internal auditor independence has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.280 and P Value 0.045 0.05. This research is expected to make a valuable contribution to related parties, such as the Majalengka Regency Inspectorate, village governments, and other stakeholders in improving financial management practices that are more transparent, accountable, and effective, so as to reduce the risk of fraud in village governments in Majalengka Regency.

Labor Market Transformation: Implications of Technological Change in Society 5.0 Khoerulloh, Abd. Kholik; Aziz, Holis Abdul
Jurnal Ilmu Ekonomi Terapan Vol. 9 No. 1 (2024)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jiet.v9i1.53513

Society 5.0 is resulting in transformation across a wide range of sectors, including manufacturing, education, healthcare, and services. Through the adoption of artificial intelligence, machines can carry out tasks that previously could only be performed by humans, resulting in significant changes in the types of jobs and skills available in the labor market. This research aims to detail and identify how technological changes affect the labor market, as well as explore solutions and strategies to capitalize on opportunities and deal with challenges that arise from these changes for society's overall well-being. This research uses a literature study method with a predictive approach. The results showed that in the era of Society 5.0, people must improve their skills through education and training to adapt to the changes. Cross-sectoral cooperation between the government, the private sector, and the community is crucial. Joint efforts to formulate supportive policies and innovation in creating new sustainable jobs are vital to mitigating the negative impacts and harnessing the positive potential of technological change in the labor market. This research is expected to have a significant impact, ranging from policy development to improving social welfare, by comprehensively understanding how technology affects life and work in modern society.

KONSEP PAJAK DALAM PERSPEKTIF ABU YUSUF DAN ASY-SYATIBI Khoerulloh, Abd. Kholik; Komarudin, Omay; Abdillah, Lukman Fauzi
An-Nisbah: Jurnal Ekonomi Syariah Vol 7 No 1 (2020): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2020.7.1.154 - 175

Pajak merupakan iuran warga negara yang bersifat wajib dan diatur oleh undang-undang. Dalam ekonomi Islam, konsep pajak yang paling mendekati dengan konsep pajak yang dipakai di Indonesia telah dikemukakan oleh Abu Yusuf dan asy-Syatibi. Jurnal ini bertujuan untuk mengetahui konsep pajak dalam perspektif Abu Yusuf dan asy-Syatibi serta relevansinya dengan konsep pajak yang diterapkan di Negara Indonesia saat ini. Hasil analisis menyimpulkan bahwa terdapat beberapa relevansi antara konsep pajak yang dikemukakan oleh Abu Yusuf dan konsep pajak yang dikemukakan oleh asy-Syatibi dengan konsep pajak yang diterpkan di Indonesia. Konsep pajak yang dikemukakan oleh Abu Yusuf adalah al-Kharaj, konsep ini memiliki relevansi dengan konsep Pajak Bumi dan Bangunan (PBB) yang diterapkan di Indoneia. Sedangkan konsep pajak yang dikemukakan oleh asy-Syatibi adalah adh-Dharibah, konsep pajak ini memiliki relevansi dengan Konsep Pajak Penghasilan pasal 25 (PPh 25) yang diterapkan di Indonesia.

Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Khoerulloh, Abd. Kholik; Janwari, Yadi
Economica: Jurnal Ekonomi Islam Vol. 12 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.1.6442

Abstract: Investors in sharia cooperatives in Majalengka Regency suffered losses due to its administrators and managers who were not transparent in reporting their finances. This research aims to determine the effect of the application of sharia accounting standards and human resource competencies on investment decisions through financial reporting quality. The analytical techniques used in this study use path analysis. The results showed that the application of Sharia accounting standards had no significant adverse effect on investment decisions through financial reporting quality with an original sample value of -0.021 and Pvalue 0.554 > 0.05. In contrast, human resource competence significantly affected investment decisions through financial reporting quality with original sample values of 0.403 and Pvalue of 0.044 < 0.05. The implication of this research is to improve sharia cooperative management in financial performance to attract members to invest. The novelty of this research is the motive of investing in sharia cooperatives.Abstrak: Investor pada koperasi syariah di Kabupaten Majalengka mengalami kerugian karena ulah para pengurus dan pengelolanya yang tidak transparan dalam melaporkan keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi syariah dan kompetensi sumber daya manusia terhadap keputusan investasi melalui kualitas laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasilnya menunjukkan bahwa penerapan standar akuntansi syariah berpengaruh negatif tidak signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar -0.021 dan Pvalue 0.554 > 0.05, sedangkan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar 0.403 dan Pvalue 0.044 < 0.05. Implikasi dari penelitian ini adalah meningkatkan manajemen koperasi syariah dalam kinerja keuangan sehingga menarik anggota untuk berinvestasi. Kebaruan dari penelitian ini adalah motif investasi pada koperasi syariah.

Transformation of Zakat and Waqf in Society 5.0: Improving Welfare through the Utilisation of Technology and Social Innovation Khoerulloh, Abd. Kholik; Sharin, Farah Hida
Journal of Islamic Economics, Banking, and Social Finance Vol 1, No 2 (2025): Journal of Islamic Economics, Banking, and Social Finance
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jiebsf.v1i2.1023

The involvement of technology in the Society 5.0 era has changed the paradigm in the management of social funds such as zakat and waqf. The research aims to explore the potential use of technology and how social innovation can expand its impact on improving the welfare of the people. This study uses a literature study method with a qualitative approach. Data was obtained from a variety of credible literature sources, including academic journals, scientific articles, books, official reports, and materials from related conferences and seminars. An in-depth analysis of this literature is carried out to understand the evolution of the role of zakat and waqf in the context of history, recent developments, and changes with the emergence of Society 5.0. The results of the literature analysis show that the use of technology, such as digital platforms and technology-based financial systems, provides a great opportunity in improving the efficiency of collecting, managing, and distributing zakat and waqf funds. In addition, social innovation also plays an important role in expanding the impact of these philanthropic practices on people's welfare. This research is expected to provide an in-depth understanding of the need to adapt zakat and waqf to the concept of Society 5.0, as well as the importance of public awareness and education on the benefits of zakat and waqf in supporting wider welfare.

Pengaruh Ekspor dan Impor Terhadap Pertumbuhan Ekonomi dengan Kurs Sebagai Variabel Intervening Elsa Siti Fauziah; Abd. Kholik Khoerulloh
Khazanah Sosial Vol. 2 No. 1 (2020): Khazanah Sosial Vol 2, No 1 April 2020
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v2i1.8191

Penelitin ini bertujuan untuk mengetahui pengaruh ekspor dan impor melalui kurs serta dampaknya terhadap pertumbuhan ekonomi yang diproksikan dengan Produk Domestik Bruto (PDB). Data yang digunakan yaitu laporan kwartal mengenai ekspor, impor, kurs, dan produk domestik bruto tahun 2015-2019. Metode penelitian yang digunakan dengan analisis jalur yang diolah melalui SPSS. Hasil penelitian menunjukkan bahwa variabel ekspor dan impor berpengaruh secara langsung terhadap pertumbuhan ekonomi. Pengaruh secara tidak langsung menunjukkan bahwa ekspor melalui kurs tidak berpengaruh terhadap pertumbuhan ekonomi. Sedangkan impor berpengaruh secara tidak langsung melalui kurs terhadap pertumbuhan ekonomi.

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