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Peluang dan Tantangan Pemberlakuan Undang-Undang No. 23 Pasal 22 Tahun 2011 Tentang Zakat Sebagai Pengurang Pajak Penghasilan Maulida, Minati; Ulfah, Aulia
JIOSE: Journal of Indonesian Sharia Economics Vol 2 No 2 (2023): September 2023
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v2i2.903

Abstract

The obligation to pay zakat and the obligation to pay taxes for Muslims causes double charges or double burdens so that it will make it difficult for property owners and cause counterproductive effects. As a solution so that zakat must not be exposed to a double burden, the government issued a regulation, namely Law Number 23 of 2011 article 22 concerning zakat as a deduction from income tax. The purpose of this study is as one of the socialization efforts to muzakki on zakat as an income tax deduction and provide a positive perception of zakat and tax management. The methods used are qualitative approaches with the type of field research (field research) and data analysis using qualitative descriptive methods. From the results of research and analysis on zakat regulations as income tax deductions cannot be implemented, because there is no cooperation between BAZNAS and Primary Tax even though there is clearly a law regulating it. The lack of socialization carried out by BAZNAS makes the muzakki unaware of the law on zakat as an income tax deduction and there are still many muzakki handing over their zakat directly to those who are entitled to receive it because the reach is easier.
EVALUASI PROGRAM HIPERTENSI DI PUSKESMAS TAPAKTUAN TAHUN 2022 – 2024 Atira, Dhia; Komaria, Mena; Ulfah, Aulia; Baharuddin, Dharina; Ichwansyah , Fahmi
Jurnal Kesehatan Tambusai Vol. 6 No. 3 (2025): SEPTEMBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v6i3.49214

Abstract

Hipertensi menjadi penyakit dengan jumlah kasus tertinggi di wilayah kerja Puskesmas Tapaktuan selama tiga tahun terakhir, dengan tren kasus yang fluktuatif namun tetap tinggi. Penelitian ini bertujuan menilai efektivitas pelaksanaan program pengendalian hipertensi menggunakan pendekatan deskriptif dan metode campuran kuantitatif serta kualitatif. Data dikumpulkan melalui wawancara, observasi lapangan, serta telaah dokumen program. Hasil menunjukkan bahwa cakupan layanan melebihi 95% tiap tahun, didukung oleh tenaga kesehatan dan kader yang aktif, serta kegiatan edukasi yang berjalan secara rutin. Program ini berkontribusi terhadap penurunan tekanan darah pasien dan perubahan gaya hidup ke arah yang lebih sehat. Kendala utama yang dihadapi adalah keterlambatan distribusi obat dari dinas dan keterbatasan dana untuk pengadaan mandiri. Secara keseluruhan, program dinilai efektif dalam menekan angka kasus hipertensi dan meningkatkan efisiensi pelayanan kesehatan. Untuk meningkatkan keberlanjutan program, disarankan adanya penguatan sistem logistik obat, penyediaan stok cadangan di Puskesmas, serta peningkatan kapasitas kader melalui pelatihan yang merata di seluruh desa