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Lazisnu Dan Penanggulangan COVID 19; Impelemntasi Fatwa MUI Nomor 23 Tahun 2020 Tentang Pemanfaatan Zakat Infak Shadaqah Ismail, Habib; Rohmawati, Ari; Rakhmat, Rakhmat; Hidayati, Niswatin Nurul
At-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 9 No 1 (2021): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib, Ngoro, Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/at-tahdzib.v9i1.245

Abstract

Background. The emergence of the Covid-19 pandemic and the presence of this fatwa has become a phenomenon appearing recently. If all this time research on the use of zakat in normal situations, then a research is needed to see how the realization and implementation of the fatwa of MUI regarding the use of assets during the Covid-19 pandemic. Aim. Describing of implementation of fatwa MUI Number 23 year of 2020 about utilizing of zakat, infaq and shadaqah to cope with impact of the spread Covid-19 Methods. This research was a field research with a phenomenological approach. This research was a qualitative research using descriptive analysis of the MUI Fatwa Number 23 of 2020 and its implementation in LazisNU, Metro City. Results. The result of this research was that the implementation of the MUI fatwa Number 23 of 2020 concerning the use of zakat, infaq and shadaqah was carried out using the fatwa determination methodology with various legal considerations and based on clear legal aspects. As for the Covid-19 Outbreak management implemented by LazisNU, Metro City in the first two important aspects, fatwas was implemented conceptually through several emergency response programs implemented by the Covid-19 outbreak response officer unit. Second, the fatwa was implemented constructively, where the fatwa still paid attention to the social aspects of society by sorting out two aspects, including the distribution of zakat specifically for Moeslim communities affected by Covid-19 while for the wider non-Moeslim community affected by Covid-19, it was taken from infaq, shadaqah and other donations funds.
Analisis Kualitas Pelayanan Pendaftaran Nomor Pokok Wajib Pajak (Npwp) Pada Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu Rakhmat, Rakhmat; Rahmad, Andi Aminzal; Siena, Firman Alfien; Apriyadi, Edwar; Nursaid, Heru
Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) مجلد 6 عدد 2 (2024): Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) (Maret 2024)
Publisher : MAP Program Pascasarjana Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jiask.v6i2.206

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana kualitas pelayanan yang selama ini diberikan oleh KPP Pratama Palembang Seberang Ulu sesuai dengan harapan wajib pajak. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Penelitian deskriptif kualitatif merupakan penelitian yang bertujuan untuk menggambarkan dan mendeskripsikan peristiwa maupun fenomena yang terjadi di lapangan dan menyajikan data secara sistematis, faktual dan akurat mengenai fakta-fakta atau fenomena-fenomena yang terjadi di lapangan. Teknik pengumpulan data yang digunakan adalah 1)Teknik Wawancara, 2)Teknik Pengamatan/Observasi, 3)Teknik Dokumentasi. Sampel penelitian ini berjumlah 10 informan yang dianggap memahami dan dapat memberikan informasi yang benar menyangkut fokus dalam penelitian ini yaitu: 1)Kepala Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu (1 orang informan), 2)Staf dan pegawai Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu (5 orang informan), 3)Masyarakat non pengusaha/Karyawan yang mengurus Nomor Pokok Wajib Pajak (NPWP) (2 orang informan), 4)Masyarakat pengusaha yang mengurus Nomor Pokok Wajib Pajak (NPWP) (2 orang informan). Berdasarkan hasil penelitian pelayanan pendaftaran Nomor Pokok Wajib Pajak di Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu pada umumnya sudah baik dari dimensi Tangible, dimensi Reliability (Kehandalan), dimensi Responsiviness (Ketanggapan), dimensi Assurance (Jaminan), dan dimensi Emphaty (Empati)
FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN Fakih, Firdaus; Rakhmat, Rakhmat; Yuliana, Yuliana; Yudisiana, Prima Aulia; Yusro, Yusro
Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) مجلد 7 عدد 1 (2024): Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) (September 2024)
Publisher : MAP Program Pascasarjana Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jiask.v7i1.244

Abstract

This research purposed to know the role of internal audit in the detecting fraud in Government of South Sumatera. Data were collected by depth- interviews with auditors and officials in Inspektorat of South Sumatera. Results of data collection were analyzed of using qualitative method with interpretive approach. The results showed that the government's internal audit of Inspektorat South Sumatera has a role in detecting fraud begins with the provision of mentoring (coaching), supervision and regular inspection or perpetually in a particular examination.