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All Journal Jurnal Theologia ISLAMICA: Jurnal Studi Keislaman JURNAL PENELITIAN KEISLAMAN Syntax Literate: Jurnal Ilmiah Indonesia Al-Hayat: Journal of Islamic Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL SCHEMATA : Pascasarjana UIN Mataram IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Innovation in Business and Economics JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Profesi Pendidikan Intelegensia : Jurnal Pendidikan Islam Ulumuna JURNAL PENDIDIKAN IPS Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Journal of the Community Development in Asia Millah: Journal of Religious Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JDARISCOMB Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Hayat: Journal of Islamic Education
Ahmad Amir Aziz
Universitas Islam Negeri Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JURNAL PENDIDIKAN IPS

 1 
Dynamics of Land and Building Acquisition Tax Collection in West Lombok Regency: Challenges and Achievements Baiq Isyana Rahmiyanti; Ahmad Amir Aziz; Baiq Ratna Mulhimmah
JURNAL PENDIDIKAN IPS Vol. 15 No. 2 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i2.2784

Abstract

Land and Building Acquisition Fee (BPHTB) is an important component of Regional Original Income (PAD) which has a strategic role in supporting development in West Lombok Regency. This study aims to analyze the dynamics of BPHTB collection during the 2020–2023 period using a qualitative-descriptive approach through SWOT analysis. The results of the study show that although BPHTB revenues have increased significantly, its contribution to PAD still faces various challenges, such as the gap between targets and realization, low taxpayer compliance, and bureaucratic and supervisory problems. Factors such as property investment growth, fiscal policy, and information systems that have not been integrated also affect the effectiveness of tax collection. The proposed optimization strategies include digitalization of services, simplification of bureaucracy, improving the quality of regulations, and creating a conducive investment climate. With these steps, BPHTB is expected to become an effective fiscal instrument in strengthening regional fiscal capacity and accelerating development in West Lombok.
Establishment of PT. Ulil Albab Management in Community Empowerment Efforts Samsul Hady; Ahmad Amir Aziz; Muhammad Azkar
JURNAL PENDIDIKAN IPS Vol. 15 No. 1 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i2.2930

Abstract

Community empowerment is an important strategy in an effort to reduce social inequality and improve the quality of life of the community. This article discusses the establishment of PT. Ulil Albab Management as an empowerment model based on Islamic values ​​and the principle of sustainability. PT. Ulil Albab Management was established with the aim of empowering the community through the development of local economic capacity, especially in the micro, small, and medium enterprises (MSMEs) sector. The method used in this study is a qualitative approach with a field study type, so that data collection related to PT. Ulil Albab Management's efforts in community empowerment is carried out through observation, interviews, and documentation. The results of this study indicate that the existence of PT. Ulil Albab Management is not only oriented towards increasing income, but also emphasizes the instillation of Islamic values ​​such as prioritizing business halalness, sharia transactions, profit sharing, and financial management as the main foundation in every economic activity carried out. In terms of community empowerment, the existence of PT. Ulil Albab Management plays an important role in the process of improving skills, developing businesses, and strengthening local economic networks. Therefore, this study is expected to be able to provide knowledge about the importance of integration between community empowerment strategies and professional business management.
Co-Authors Abdul Wahid Amini, Titik Husnawati Any Tsalasatul Fitriyah Arif Rahman Hakim AZHAR SHAFIIN AZHAR SHAFIIN Baiq Elbadriati Baiq Isyana Rahmiyanti Baiq Ratna Mulhimmah Choirul Mahfud Fahrudin Mukhlis Fahrurrozi Farid Wajdi Fathurrahman Hikmawati, Rosyidatul Irhas Irhas, Irhas Johan, Rohmiatun Rapiah Kusdian, Iwan Lalu Agus Satriawan, Lalu Agus Mariaton Sadiah Mas’ud, Riduan Miftahul Huda Muh. Azkar, Muh. Muhammad Azkar Muhammad Daud Muhammad Mahfuz Nafik Muthohirin Nasrullah Nasrullah Nurul Hidayat Pongky Arie Wijaya Riduan Mas’ud Royani Royani ROYANI ROYANI Samsul Hady Sanurdi Sanurdi Syukriati Syukriati Syukriati, Syukriati Wirawati, Astrid Zaenul Wahyudi Zaini, Muh. Zulkipli Zulkipli Zulpawati Zulpawati