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All Journal Katalogis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Lestari, Dian Suci
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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EFEKTIFITAS PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI TENGAH Lestari, Dian Suci
Katalogis Vol 6, No 7 (2018)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.104 KB)

Abstract

The research focused on the Effectiveness of Giving Additional Employee Income in Industry and Trade Office of Central Sulawesi Province. This study applied qualitative descriptive method with 7 informants selected on purpose. Theory applied was Gibson’s Effectiven ess theory consisted of some factors of effectiveness including Fulfilof Need, Attractiveness Closeness, Group’s Goal and Economic Reason. This research concluded that the Effectiveness of Giving Additional Employee Income in Industry and Trade Office of Central Sulawesi Province has not worked well. Satisfaction of Need has not been optimal. This was indicated by the assessment of work performance has not been in accordance with basic tasks and functions of works. The Additional Employee Income required responsibility. The Attractiveness Closeness has not been optimal caused by work assessment prioritized emotions, lack of work quality, also work quantity output and work time efficiency were still lacking. The Group’s Goal has not been optimal. In the Human Resource Assessment, the Additional Employee Income has not been based on workload and risk of work, it also happened with the discipline assessment which it was just for filling the attendance list not full time staying at the office.
Rekonstruksi Ilmu Perpajakan Berbasis Paradigma Profetik Kuntowijoyo Nugroho, Wahyu Aji; Lestari, Dian Suci; Huda, Samsuk; Anam, Zuhrul; Hadi, Rahmini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10481

Abstract

This study aims to reconstruct the science of taxation based on Kuntowijoyo's prophetic paradigm which consists of three main pillars: humanization, liberation, and transcendence. The research method used is qualitative with a conceptual analysis approach through literature study of Kuntowijoyo's thoughts and their relevance to contemporary taxation science. The results show that humanization in taxation is manifested through a tax system that places humans as subjects with dignity, not merely objects of revenue collection. Liberation is realized by freeing society from structural injustice in tax policies that tend to burden lower economic groups disproportionately. Transcendence provides an ethical-spiritual foundation that positions tax obligations not only as legal compliance but as moral responsibility towards social welfare based on transcendent values. The discussion reveals that the integration of the prophetic paradigm can transform positivistic-instrumentalist taxation science into a more humanist, just, and spiritually grounded discipline. This research concludes that prophetic-based taxation reconstruction offers an alternative framework for developing taxation science that is more relevant to the Indonesian context, where material and spiritual dimensions are integrated in achieving tax justice and sustainable economic welfare for all levels of society.
Co-Authors Anam, Zuhrul Huda, Samsuk Nugroho, Wahyu Aji rahmini hadi