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Journal : Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah

Kebijakan Pajak pada Masa Abu Yusuf : Konsep, Implementasi, dan Relevansi Terhadap Perekonomian di Indonesia Gita Puji Lestari; Widya Siti Nabilah; Nabila Bilqis Mutiara; Lina Marlina
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i2.1752

Abstract

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.
Pelanggaran Prinsip Amanah dalam Etika Bisnis Islam: Studi Kasus Rekayasa Laporan Keuangan PT Garuda Indonesia Ganis Khairulysa Prasetiyo; Laila Barokah; Lina Marlina
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i2.1758

Abstract

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.
Co-Authors AA Sudharmawan, AA Aam Slamet Rusydiana Aaqilah, Naffa'a Abdhi Abdiansyah ADAM ADAM Adinda Farhania Ma’rufa Adolfiron Luji Adrian Ramadha Irawan Adrian Santris Chaniago Aeni Nurul Fadhilah Agis, Rinda Agung Ikram Gunawan Ahlis Fatoni Ahmad Aulia Ai Rahmawati Ai Sri Nurhayati Aish Kinar Naqiya Aisyah As Salafiyah Aisyah Nur Citra Dewi Akbar Pilayati Aldi Lutfi Nugraha Aldiva Oriana Hermawan Amar Nur Fadhil Anabilla Alma Widyaningtias Andara Safitri Fahiratunisa Andini Oktavia Widayanti Andinin Oktavia Widayanti Ani Mulyani Anitaliana Annaila Fauziah Annisa Nur’aini Arif Ahmad Fauzi Arif Ramdani Arinal Nasir Arni Hadiati Natasyah Arya Hadi Dharmawan Asep Kurniawan Atya Zahra Rizqina Ayu Dwi Lestari Ayuni Anggun Pratiwi Az Zahrani, Ghiska Azka Saqina Salsabila Azmia Siti Munasifah Biki Zulfikri Rahmat BUSTANUL ARIFIN Carisa Aulia Azzahra Dandi Ganjar Irawan Dara Tsanya Abdul Rohim Darin Diffana Athifah Daryanti, Eneng Dede Maman Fathurahman Dede San San Ramlan sandiyana Dede Sansan Ramlan Sandiayana Defri Irham Gufronny Denisa Ramadhani Dewi Sri Handayani Diana Putri Utari Dila Maulidia Dimas Adi Sudibyo Dimas Ganjar Pinasti Dimas Muhamad Rizki Dina Ainul Latifah Dina Ramadhani Dwi Haryono Dzakwan Afaf Muhamad Dzikri Al-Ghiffari Herman Efti Arifa Eko Wibowo Endang Surahman Endang Susilawati Enok Milhah Malihatusolihah Eprina Intami Etri Suryanti Eva Dwi Suciati Fahmi Abdul Mukhsi Fahmi Nurfatwa Faiz Zaki Fadillah Falha Himatul Aliyah Fasya Dhiyaulhaq M Fatimah Zahra Nasution Fatiya Irfana Fadhila Fatwan Muhammad Hijaj Faujan Adhipratama Arasyid Fauziah Nur Firdausha Firda Kharisma Firyal Jilan Nuha Fitri Solekhah Frea Puspita Damayanti Frida Aprilya Saqina Ganis Khairulysa Prasetiyo Ghani Achmad Barokah Gita Puji Lestari Hali Hali Hanafi Nur Zain Hazki Ziadatur Rizki Hikmal Azkia Muharam Hikmal Faturahman Hildan Fadlan Hilma Kamila Hilma Maudi Hisniah, Dita Wudatul Husnul Muhimmah Iis Sopiah Suryani Ilone Virginia Oktavian Ilyas Rifa’i Ima Nurmaliah Imam Ahmad Dhafi Imamah Iqbal Abdul Azis Iqlima Khoirunnisa Irma Nursyapa’ah Irma Nur’aini Irman Farhanul Haqiem Jajang Iskandar Jia Ayu Maulida Joni Joni Justin Azmi Luthfi Kamilatuzaini Kanaya Audy Kania Meysachroh Prita Utamy Kenji Maulana Khadijah Khairatun Nisa Ktut Murniati Kurniawan Dwi Yanto Laila Barokah Lailatus Syarifah, Neng Dewi Lia Wardatul Umah Linda Astrea Nursari Luh Putu Ratna Sundari Luluwatun Nazla Lutfiah Alya Nurafifah M Fasya NA M. Naufal Amin Mariatul Ulfah Maryam Fany Meisya Lutfiah Meti Sulastri Milfa Rahma Aulia Mozza Naiara Fawwaz Muhamad Aryandhi Fikri Muhamad Renaldi Muhamad Zahran Hidayatul Urfa Muhamad Zamzam Mubarok Muhammad Aditya Saputra Muhammad Fadhlan Muhammad Farril Nur Fauzan Muhammad Hilal Nurazizi Saleh Muhammad Rizal Zaenulloh Muhammad Zahran Hidayatul Urfa Mustafa Mutia Latifa Mutianingsih Mutianingsih Mutiara Ramadhani Nabila Bilqis Mutiara Nafisatun Nikmah Nagita Aulia Naila Naila Naiya Fadila Shalma Navita Agraeni Nazmi Ibnu Shina Zein Neng Nazma Aulia Nihayturaochmah Nilzam Anfasa Mulluq Nor Ilman Syaputra Noval Muhammad Zaini Noval Muhammad Zaini, Noval Novi Andriani Novi Rosanti Nuraini Nuraini Nurhadi Ibrahim Nuri Kamilatul Pikriyyah Nurismalatri Peni Apriliani Pipit Pipit Pipit Popo Musthofa Kamil Pricilia Siska Sintia Muhtari Puji Ayuni Anawawi Putri Amelia Sofjan Raafi Al Afghany Rafa Rinayah Rafi Kenny Akhdan Rafka Nafisa Kurnia Putra Rahma Amalia Fadilah Raiza Azhara Ranti Dwi Aryanti Renata Aulia Zahra Reni Nurdianti Resti Maryam Marsabila Resti Nuraeni Restu Bias Primandhika Revalina Ellisya Putri Rexy Alief Pratama Rida Nugraha Ridho Mauladi Rifa Khoerunnisa Rifda Fazrinuriko Rimarsha Desta Anjani Rina Sama Iyah Agustina Rina Samsiyah rini nurdini Riri Wulandari Risma Hermawati Apriliani Risma Risma Risma Syan Sabilla Rivo Panji Yuda Rizki Dewi Oktavia Rosliana Mindaryati Rubby Aziz Zaura Kamal Ryan Akbar Maulana Ryan Cahya Nugraha Saasa Salis Azkia Salmaa Nur Fauziyah Salmah Salsa Bila Rahmawati Salsabila Salsabila Putri Virgiawan Salsabila Salsabila Salwa Salsabila Seli Saelurrohmah Syam Septi Andini Septiwiyarsi Septiwiyarsi Sevana Jauharunnisa Sevani Desiana Putri Shinta Nabila Hendriana Shinta Puja Rinjani Sidiq Pamungkas Silva Nur'aini Silva Nuraini Silvi Sa’adah Sindi Setiawati Siti Nurul Hanapiah Sri Gustini Sri Hendriyanti Lestari Sri Mardiyani Suryana Suci Noor Aisah Suci Rahmawati Sudana Sudana Sudana Sudana Sudarma Widjaya Syahla, Ashilah Majid Syahruddin Sumera Syera Saffina Tasyqi Masyumatul Aulia Tegar Faiz Fahrezi Tegar Faiz Fahrezy Tiara Kania Tri Agustam Tri Nugroho Tri Nugroho Tsuwaebatul Aslamiyah Ummu Habibah Usi Fauziyah Uswatun Via Nurpadilah Vina Fitria Vivi Firda Silvia Wafa Jannatul Mawa Wafa Jannatul Ma’wa Wafa Syakila Herdani Wan Abbas Zakaria Widya Siti Nabilah Winanti Puspa Arum Wulan Safitri Wulandari Wahyu Hidayat Yanti Mulyanti, Yanti Yetti Lis Purnamadewi Yolanda Tara Mita Yulyati Mulyanto Yusep Rafiqi Yusuf Maulana Zainal Abidin Zainal Abidin Zenita Alvina Fauziah Zidan Sulaeman Hariri