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All Journal Al-Ulum Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Indo-MathEdu Intellectuals Journal Linggau Journal Science Education (LJSE) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Publikasi Ilmu Manajemen DIKTUM: JURNAL SYARIAH DAN HUKUM Islamic Economics and Business Review (IESBIR) Al Rikaz : Jurnal Ekonomi Syariah Indonesia Journal Of Zakat and Waqf Islamic Financial And Accounting Review
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Kontribusi Pajak Rumah Makan terhadap Peningkatan Pendapatan Asli Daerah Kota Parepare (Analisis Ekonomi Islam) Amalia Anindita Jufri; Soumena, Moh. Yasin; Rukiah; Wulandari, Kurnia Tri Wulandari; Putra, Muamar Adi; Adiyaswari, Achwani
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6397

Abstract

The objective of this study is to examine how the implementation of the restaurant tax collection system, the barriers encountered in its execution, and the subsequent utilization of the collected funds have contributed to the increase in local revenue in the city of Parepare. This research employs a qualitative methodology with a descriptive approach, utilizing both primary and secondary data sources. Data collection methods encompass observation, interviews, and documentation. The analysis involves data reduction, presentation, and drawing conclusions. The findings of this study indicate the following: 1) The execution of the restaurant tax collection system by the Regional Finance Agency of Parepare City adheres to the government regulations stipulated in the Republic of Indonesia number 55 of 2016 and PERWALI number 39 of 2020. These regulations are aligned with the principle of maslahah. 2) Challenges in restaurant tax collection primarily arise from taxpayer dishonesty in calculating, depositing, and reporting taxes. Additionally, instances of negligence among tax collectors are observed, contradicting the essential principles of honesty and trustworthiness within Islamic economics. 3) The revenue generated through restaurant tax collection is directed towards community support and regional development, conforming to Islamic economic principles, particularly the concept of maslahah. This contribution constitutes 2.75% of the total. In summary, this study underscores the significance of the restaurant tax collection system's adherence to legal regulations and ethical standards. Despite challenges, the resulting revenue contributes to community welfare and regional growth, in alignment with the principles of Islamic economics.
THE INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT BEHAVIOR OF CAREER WOMEN IN PITU RIAWA DISTRICT Rahmayanti, Riska; Rukiah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10656

Abstract

In the era of globalization and rapid technological development, career women are faced with various challenges in managing their personal finances. Financial Literacy, which includes knowledge and understanding of basic financial concepts, as well as Lifestyle which reflects consumption patterns and individual priorities, are believed to play an important role in forming healthy financial management behavior. The aim of this research is to determine whether there is an influence between Financial Literacy and Lifestyle on Financial Management Behavior and whether both influence simultaneously. The research method used is quantitative with a descriptive approach using data collection techniques, namely primary data in the form of questionnaire data and secondary data obtained indirectly which is tested using descriptive analysis tests, data feasibility tests, classical assumption tests, hypothesis tests, and multiple linear regression analysis. The research results show that: (1) Financial Literacyhas a positive and significant effect on Financial Management Behavior, this is proven by the calculated t value > t table or 4.563 > 1.998 with a significance level of 0.000 < 0.05. (2) Lifestyle has a negative and significant effect on Financial Management Behavior, this is proven by the calculated t value < t table or -5.063 < 1.998 with a significance level of 0.000 < 0.05. (3) Financial Literacy and Lifestyle simultaneously influence Financial Management Behavior, this is proven by the Fcount value of 22.809 > Ftable 3.15 and a significant value of 0.000 < 0.05.
Meningkatkan Hasil Belajar IPS pada Materi Globalisasi Melalui Metode Group Investigation Siswa Kelas VI SD Negeri 31 Lubuklinggau Rukiah
Linggau Journal Science Education (LJSE) Vol. 1 No. 1 (2021): Linggau Journal Science Education
Publisher : LP3MKIL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55526/ljse.v1i1.56

Abstract

Laporan Perbaikan Pembelajaran ini bertujuan untuk meningkatkan hasil belajar siswa dengan menggunakan metode pembelajaran Group Investigation. latar belakang dari rendahnya minat belajar siswa dalam memahami Globalisasi dalam proses pembelajaran menyebabkan rendahnya hasil belajar siswa dalam memahami perubahan sifat benda, dimana hasil nilai siswa masih dibawah standar KKM ≥70. Penelitian terdiri dari 3 siklus yaitu pra siklus pada tanggal 5 Januari 2021, Siklus I pada tanggal 12 Januari 2021, dan siklus 2 pada tanggak 19 Januari 2021. Penelitian Tindakan Kelas ini dilaksanakan di SD Negeri 31 Lubuklinggau tahun pelajaran 2019/2021 dengan subjek pelaku tindakan adalah guru dan subjek penerima tindakan adalah 19 siswa kelas VI pada mata pelajaran IPS dalam memahami globalisasi, pada penelitian ini setiap siklus menggunakan prosedur tindakan yaitu perencanaan, pelaksanaan tindakan, pengamatan dan refleksi. Hasil evaluasi membuktikan, saat pra siklus hasil belajar siswa hanya mencapai 21,05%, setelah dilakukan tindakan siklus pertama hasil belajar siswa baru mencapai 57,89% dan pada siklus kedua naik menjadi 89,47 %. Secara statistik terdapat peningkatan hasil belajar IPS pada saat pra siklus, siklus pertama dan siklus kedua. Dari hasil penelitian ini dapat disimpulkan bahwa penggunaan metode Group Investigation dapat meningkatkan hasil belajar IPS siswa dalam memahami Globalisasi di SD Negeri 31 Lubuklinggau Tahun Pelajaran 2019/2021. Kata Kunci: Metode Group Investigation, Hasil Belajar, IPS, Globalisasi
Income Inequality in Society: A Comprehensive Study of Solutions from an Islamic Economic Perspective tanjung, elpinia; Rukiah; Batubara, Sarmiana
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Income inequality and poverty are still serious problems in Indonesia's economic development. The Islamic economic approach offers a comprehensive solution through the optimization of social instruments such as zakat, infaq, and waqf. This study discusses the great potential of zakat and waqf in Indonesia in the context of poverty alleviation and equitable distribution of welfare. Based on data from the National Amil Zakat Agency (BAZNAS) and the Indonesian Waqf Agency (BWI), the potential for national zakat reaches more than IDR 300 trillion per year, while the potential for money waqf is estimated at up to IDR 180 trillion. Although the realization of the collection is still far from this figure, various programs such as Zakatpreneur, educational scholarships, free health services, and productive waqf have made a real contribution in improving the standard of living of the mustahik and strengthening the microeconomic sector. This study emphasizes that structured, professional, and sustainable management of Islamic social funds can be an important pillar in suppressing social inequality and accelerating the achievement of people's welfare. Strategic collaboration between the government, zakat, and waqf management institutions, as well as active participation of the community, is needed to realize this potential to the maximum.
Optimalisasi Zakat Profesi Guru ASN nurlia, nurlia; Hannani; Firman; Ali, St. Nurhayati; Rukiah; Saldi
Indonesia Journal of Zakat and Waqf Vol 3 No 2 (2024): Indonesia Journal Of Zakat And Waqf
Publisher : Department of Management Zakat and Waqf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ijaza.v3i2.13322

Abstract

This study explores the optimization of professional zakat collection among civil servant teachers (ASN) in Parepare City, focusing on the roles of Zakat Collecting Units (UPZ), direct salary deductions, and BAZNAS socialization programs. Using a qualitative field study approach, data were gathered through observation, interviews, and documentation at BAZNAS Parepare. The findings reveal a substantial zakat potential from ASN teachers, estimated at IDR 2,706,480,000 annually, yet the actual collection in 2022 only reached about IDR 600,000,000. The gap is attributed to limited knowledge regarding zakat obligations, economic constraints, and the distribution of zakat funds to various amil zakat institutions. BAZNAS Parepare has implemented strategic measures, including establishing UPZ in government agencies, direct zakat deductions from salaries, and intensive socialization to increase awareness and compliance. The collected zakat is allocated to eight eligible groups (asnaf), with a focus on economic empowerment programs such as business capital assistance and productive facilities for mustahik. These initiatives have shown positive impacts, enabling some mustahik to become muzakki. The study concludes that optimizing professional zakat, especially from ASN teachers, can significantly contribute to poverty alleviation and economic empowerment in Parepare. Further efforts are needed to enhance zakat literacy, strengthen regulations, and innovate collection methods for maximum impact.
The Positivism of the Indonesian Ulema Council’s Fatwa on Dui Menre in Bugis Society: The Perspective of the Qur’an Suarning; Fikri; Muliati; Saidah; Rukiah
Al-Ulum Vol. 25 No. 1 (2025): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v25i1.6793

Abstract

This study aims to examine the legal positivization of the Indonesian Council of Ulama’s (MUI) Fatwa No. 2 of 2022 and to explore its potential as a foundation for formal regulation. Employing a descriptive qualitative method with a case study approach, data were collected through document analysis, Islamic legal literature, and interviews with MUI figures and local communities. The findings demonstrate that the fatwa reflects Qur’anic principles of justice, public interest (maṣlaḥah), and equality, while simultaneously affirming the legal status of fatwas as normative products with potential for positivization or legalization into valid written regulations, at least in the form of local bylaws (Perda). The fatwa thus functions as a normative bridge connecting Islamic law, customary norms, and state law. The study recommends synergy between MUI, local government, and traditional leaders to advance the transformation of fatwas into contextual and equitable regulations
Peran Fintek Syariah Terhadap Kesejahteraan UMKM di Indonesia Pada Era Covid-19 Nurhajijah; Andri Soemitra; Rukiah
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 1 (2023): Maret: Jurnal Publikasi Ilmu Manajemen 
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.678 KB) | DOI: 10.55606/jupiman.v2i1.1032

Abstract

Keberadaan UMKM di Indonesia memberikan kontribusi yang besar bagi pembangunan dan pertumbuhan ekonomi nasional. Terbukti dengan peningkatan jumlah unit UMKM di Indonesia selama 5 tahun terakhir (2015-2019) yang berdampak pada tingginya penyerapan tenaga kerja serta berkontribusi besar terhadap Produk Domestik Bruto (PDB). Namun, akibat Covid-19 yang melanda dunia pada akhir tahun 2019 menyebabkan penurunan kinerja UMKM di Indonesia, sehingga perlu sinergi dan dukungan institusi lain agar UMKM tetap bisa eksis bertahan di tengah pembatasan aktivitas masyarakat. Alternatif yang sesuai dengan masalah tersebut adalah layanan financial teknologi khususnya fintech syariah. Artikel ini bertujuan untuk menjelaskan peran fintech syariah terhadap kesejahteraan UMKM di Indonesia pada era covid-19. Jenis penelitian ini adalah penelitian kualitatif menggunakan metode kepustakaan dengan analisis makna dari literatur yang dikumpulkan dalam 5 tahun terakhir berkaitan fintech syariah dan kesejahteraan UMKM di Indonesia pada era covid-19. Hasil penelitian ini menunjukkan bahwa terdapat beberapa peran fintech syariah terhadap kesejahteraan UMKM di Indonesia pada era covid-19.
EMPOWERING THE COMMUNITY OF JANJI MANAON VILLAGE BATANG ANGKOLA DISTRICT THROUGH DIGITAL MARKETING OF SMALL AND MEDIUM ENTERPRISE PRODUCTS Idris Saleh; Rukiah; M. Fauzan; Ahmad Afandi; Nurhalimah Lubis; Nur Mutia; Ali Imran Chaniago; Dimas Aji Wardana; Fitri Aisyah Hasibuan; Salsabila Putri
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4213

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main pillars of Indonesia’s economy, contributing significantly to the national GDP and employment absorption. However, MSMEs face serious challenges such as limited access to capital, low digital literacy, and marketing constraints that are still predominantly carried out through traditional methods. Janji Manaon Village, Batang Angkola District, South Tapanuli Regency, has great potential in developing MSMEs based on local products. Unfortunately, most business actors still market their products in a limited way through traditional markets, making it difficult to reach a wider range of consumers. Changes in consumer behavior in the digital era open up great opportunities for MSMEs to enhance competitiveness, especially through digital marketing strategies that have proven to be more effective, affordable, and capable of expanding markets. This community service activity aims to empower MSMEs in Janji Manaon Village through training and mentoring in digital marketing. The methods used include a participatory approach, digital literacy training, hands-on practice in using social media and marketplaces, as well as continuous mentoring. The results of the activities show a significant increase in the community’s digital literacy, the establishment of online business accounts, improved skills in creating promotional content, and the expansion of product marketing reach beyond the village. Several MSME actors also experienced increased sales, and local change agents emerged to serve as mentors for other business actors. Overall, this program has proven effective in strengthening the capacity of village MSMEs to utilize digital technology for product marketing, reinforcing community economic independence, and generating positive impacts on local economic development. This success is expected to serve as a best practice that can be replicated in other villages with similar conditions.
Co-Authors Adiyaswari, Achwani Agus Muchsin Ahmad Afandi Ali Imran Chaniago Ali, St. Nurhayati Amalia Anindita Jufri Andri Soemitra Dimas Aji Wardana Fikri Firman Fitri Aisyah Hasibuan Hannani Heriansyah Panjaitan Hishaly GH, Nur Idris Saleh Ity Rukiyah Lina Revilla Malik Lubis, Dinda Silpia M Nasri H M. Fauzan Magfira Majdy Amiruddin, Muhammmad Masdiana Maula Mastira Romaito Hasibuan Muhammad Sabir Muliati Nasution, Ananda Anugrah Norham Hidayat Nur Mutia Nurfitriani Nurhajijah Nurhalimah Lubis Nurlia Nurlia Putra, Muamar Adi Rahmayanti, Riska Rini Purnamasari, Rini Saidah Saldi Salsabila Putri Sarmiana Batubara Siregar, Fatahuddin Aziz Soumena, Moh. Yasin Suarning tanjung, elpinia Utari Evy Cahyani Wahyudi Rusdi Wulandari, Kurnia Tri Wulandari