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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
Asuhan Keperawatan Pada Ny. H Dengan Kecemasan Melalui Pemberian Terapi Murottal Al-Qur’an di Desa Awang Bangkal Barat Kecamatan Karang Intan Ulfah, Aulia; Lestari, Dhian Ririn
Nerspedia Vol. 6 No. 2 (2024): Nerspedia
Publisher : School of Nursing, Faculty of Medicine and Health Science, Lambung Mangkurat University.

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Abstract

Latar Belakang: Masalah yanga belum teratasi pada kejiwaan adalah kecemasan. Perubahan cuaca dapat memicu kecemasan. Terapi untuk mengatasi kecemasan adalah mendengarkan murottal Al-Qur,an. Tujuan: Penerapan asuhan keperawatan pada Ny. H dengan kecemasan melalui pemberian terapi murottal al-Qur’an di Desa Awang Bangkal Barat. Metode: Penelitian menggunakan metode kuasi eksperimen, yang dilakukan selama 7 hari, dengan intervensi Pengurangan kecemasan dan Terapi Relaksasi. Hasil: Didapatkan terapi murottal dapat menurunkan kecemasan. Dengan menggunakan skala HARS, terjadi penurunan kecemasan menjadi skor 3 (tidak ada kecemasan). Kesimpulan: Selama 7 hari mendapatkan hasil mampu memahami dan mempraktikan tentang terapi murottal Al-qur’an. Kata Kunci: kecemasan, murottal, al-qur’an
Unregistered Early–Age Marriage In The Islamic Law Sociological Perspective (Case Study In Kelua Distric): Unregistered Early–Age Marriage In The Islamic Law Sociological Perspective (Case Study In Kelua Distric) Ulfah, Aulia; Mukhlisshah, St.
Al-Fikrah Vol 13 No 1 (2024): Jurnal Al-Fikrah
Publisher : Institut Agama Islam Al-Aziziyah Samalanga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54621/jiaf.v13i1.693

Abstract

The early-age marriage phenomenon has become ordinary for Indonesian society, especially in Kelua District, Tabalong Regency, South Kalimantan Province. Moreover, many of these marriages are carried out privately because they have not yet reached the marriage age according to the Marriage Law provisions. The research problem and purpose this paper is about the dominant factors that influence and the impacts that arise from this unregistered early-age marriage that occur in Kelua District. This paper uses the field research type using a Islamic law sociological approach. Data collection techniques using direct observation and interviews with perpetrators who married early in unregistered and community leaders in Kelua District. The research results show that based on a study of the Islamic law sociological object, the unregistered early-age marriage case that occurred in Kelua District is indeed in accordance with the Islamic law rules. However, there are still many people who do not understand and are not aware of the applicable law that the rules for registering marriages are made based on Islamic law with the benefit principle. Therefore, it is still necessary to continue promote efforts to change people's understanding and behavioral patterns in order to improve overall Islamic family law rules practice.
Implementation Of Religious Moderation And Its Elevation To Religious Harmony In The Raren Batuah Community Rahman, Anita; Ulfah, Aulia; Hindayani , Leni
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 2 No. 2 (2024): Implementation and Dynamics of Islamic Law and Civil Law in Indonesia
Publisher : Sharia Journal and Education Center Publishing

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Abstract

Abstract This journal discusses the implementation of religious moderation and its relevance to religious harmony in the Raren community. The aim of this research is to identify and analyze the role of religious moderation in promoting inter-religious harmony in society. The research method used is a qualitative field research method, so that appropriate data results are obtained. So, this research is based on research objects, namely through observation and interviews and through a literature study approach, by collecting data from various sources such as journal articles, books and related documents. The results of the research show that the implementation of religious moderation has a significant impact in increasing harmony between religious people. Through an inclusive and tolerant approach, religious moderation is able to reduce conflict and increase understanding and respect for religious differences. In the context of globalization and increasingly complex religious diversity, the implementation of religious moderation is an important key in building harmony between religious communities. In an effort to achieve this goal, there needs to be cooperation between the government, religious institutions and society as a whole. In conclusion, religious moderation has an important role in promoting harmony between religious communities. Abstrak Jurnal ini membahas tentang implementasi moderasi beragama dan relevansinya terhadap kerukunan beragama pada masyarakat Raren. Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis peran moderasi beragama dalam mempromosikan kerukunan antar umat beragama di masyarakat.Metode penelitian yang digunakan adalah metode penelitian kualitatif yang berjenis lapangan, sehingga didapatkan hasil data yang sesuai. Jadi, penelitian ini berdasarkan pada objek penelitian yaitu melalui observasi dan wawancara dan melaui pendekatan studi literatur, dengan mengumpulkan data dari berbagai sumber seperti artikel jurnal, buku, dan dokumen terkait.Hasil penelitian menunjukkan bahwa implementasi moderasi beragama memiliki dampak yang signifikan dalam meningkatkan kerukunan antar umat beragama. Melalui pendekatan yang inklusif dan toleran, moderasi beragama mampu mengurangi konflik dan meningkatkan pemahaman serta penghargaan terhadap perbedaan agama.Dalam konteks globalisasi dan keragaman agama yang semakin kompleks, implementasi moderasi beragama menjadi kunci penting dalam membangun kerukunan antar umat beragama. Dalam upaya mencapai tujuan ini, perlu adanya kerjasama antara pemerintah, lembaga agama, dan masyarakat secara keseluruhan.Kesimpulannya, moderasi beragama memiliki peran yang penting dalam mempromosikan kerukunan antar umat beragama. Kata Kunci: Moderasi, Beragama, Masyarakat.