Garuda - Garba Rujukan Digital

Unlocking HAMKA's Insights on Inner Peace in Tafsir al-Azhar Rahmah, Syarifah; Rosyadhi, Rozi Irfan
SUHUF Vol 35, No 2 (2023): November
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v35i2.22965

This life is like a chain of problems that will continue until the world ends. So, as long as humans still live in the world, they will be faced with problems. However, what differentiates one human from another is the way they deal with problems. Some face it with anxiety, but some can get through it calmly. This calm is an essential discussion of this research. Considering that HAMKA is a mufassir and figure of Sufism, of course, his interpretation is also very much needed to find the essence of mental peace. There is also a research objective, namely, to find out the concept of mental peace according to HAMKA in the Tafsir al-Azhar book. The method used in this research is qualitative with a descriptive-analytical approach. This research uses thematic interpretive research with ontological, epistemological, and axiological analysis. After conducting research, the results were obtained, namely the concept of mental peace from the word sakinah, namely feeling optimistic because you are confident in help from Allah when facing a critical or unfavorable situation. Meanwhile, from the word ithmi'nân, mental calm is a balanced condition that a person feels. The way to achieve peace of mind is to put your trust in Allah and always recite the dhikr of Allah. Meanwhile, the positive impact of mental peace is being wise in making decisions, being kept away from feelings of anxiety, and being able to live life well. Meanwhile, the negative impact if the soul is not calm is that feelings of doubt and anxiety arise and take unwise actions because they are carried away by lust.

Income Tax Article 21 Planning Strategy for Corporate Tax Burden Efficiency: A Case Study at PT IHP Rosyadhi, Rozi Irfan; Sanjaya, Billy Putra; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.595

This study aims to analyze tax planning strategies related to Income Tax Article 21 to improve corporate tax burden efficiency. The research focuses on PT IHP using a descriptive qualitative approach through observation, interviews, and documentation. This study compares three calculation methods of Income Tax Article 21, namely the net method, gross method, and gross-up method. The analysis results indicate that the company currently uses the net method, which causes the tax burden to be non-deductible and reduces fiscal efficiency. Calculation simulations show that the gross method yields the highest tax efficiency with the lowest total tax burden, while also increasing the company’s net profit. Meanwhile, the gross-up method is considered optimal from the employee welfare perspective but increases company costs. Therefore, the gross method is recommended as the most effective tax planning strategy for PT IHP to reduce the tax burden and improve the company’s financial performance.

Analisis Bibliometrik: Peran Digital Marketing dalam Pertumbuhan Usaha Mikro, Kecil, dan Menengah Rosyadhi, Rozi Irfan; Yusuf, Muhammad
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.8329

Penelitian ini bertujuan untuk mengkaji bagaimana pemasaran digital berkontribusi pada pertumbuhan bisnis Usaha Mikro, Kecil, dan Menengah (UMKM) dengan menerapkan metode bibliometrik. Data diambil dari publikasi ilmiah yang terdaftar dalam database Scopus dari tahun 2022 hingga 2024. Selain itu, penelitian ini menggunakan Tinjauan Pustaka Sistematis (SLR) untuk menilai dan memahami hasil yang berkaitan dengan topik ini. VOSviewer dan R Studio digunakan untuk menggambarkan tren penerbitan serta hubungan antar istilah kunci. Temuan penelitian menunjukkan ada tiga istilah kunci utama: pemasaran digital, UMKM, dan perkembangan bisnis. Artikel yang paling banyak disitasi adalah "Optimization of MSMEs Empowerment in Facing Competition in the Global Market During the COVID-19 Pandemic Time" dengan total 32 sitasi. Pemasaran digital terbukti efektif dalam memperbaiki dan memperluas jangkauan pemasaran produk UMKM. Namun, penelitian ini terbatas pada database Scopus dan mencakup empat tahun terakhir. Untuk penelitian selanjutnya, disarankan agar menggunakan berbagai database untuk mendapatkan pandangan yang lebih menyeluruh.

ISLAMIC ECONOMIC PERSPECTIVE AND POTENTIAL OF ZAKAH ON CRYPTOCURRENCY Rosyadhi, Rozi Irfan; Salim, Abu
Journal of Islamic Economic Laws Vol 5, No 1: January 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i1.17204

Indonesia is a Muslim-majority country, the survival of extensive zakat is very important for society. In the era of digital technology, the government encourages the government to improve classical zakat administration to ensure transpiration and the principle of facilitating zakat payments. This paper provides a study of the Islamic economic perspective and the potential application of zakat on cryptocurrencies. This paper provides a study of the Islamic economic perspective and the potential application of zakat on cryptocurrencies. In this study the author uses a qualitative approach where the main source is from the Indonesian zakat administration law and the secondary sources are published journals, articles, and reports. The findings of this paper suggest that governments and NGOs should facilitate and accept zakat payments in cryptocurrencies, because one of the advantages is the ability to make transactions more transparent and cross-border using blockchain technology. Provide a sense of security and more trust to the community towards zakat organizations in Indonesia. This study also found a way to calculate cryptocurrency zakat by determining the nisab, consistently above 85 grams for 12 months, so you can pay 2.5% zakat using the value of currency or value of precious metal. This research will help zakat managers in Indonesia to adopt technology in this regard.

Unlocking HAMKA's Insights on Inner Peace in Tafsir al-Azhar Rahmah, Syarifah; Rosyadhi, Rozi Irfan
SUHUF Vol 35, No 2 (2023): November
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v35i2.22965

This life is like a chain of problems that will continue until the world ends. So, as long as humans still live in the world, they will be faced with problems. However, what differentiates one human from another is the way they deal with problems. Some face it with anxiety, but some can get through it calmly. This calm is an essential discussion of this research. Considering that HAMKA is a mufassir and figure of Sufism, of course, his interpretation is also very much needed to find the essence of mental peace. There is also a research objective, namely, to find out the concept of mental peace according to HAMKA in the Tafsir al-Azhar book. The method used in this research is qualitative with a descriptive-analytical approach. This research uses thematic interpretive research with ontological, epistemological, and axiological analysis. After conducting research, the results were obtained, namely the concept of mental peace from the word sakinah, namely feeling optimistic because you are confident in help from Allah when facing a critical or unfavorable situation. Meanwhile, from the word ithmi'nân, mental calm is a balanced condition that a person feels. The way to achieve peace of mind is to put your trust in Allah and always recite the dhikr of Allah. Meanwhile, the positive impact of mental peace is being wise in making decisions, being kept away from feelings of anxiety, and being able to live life well. Meanwhile, the negative impact if the soul is not calm is that feelings of doubt and anxiety arise and take unwise actions because they are carried away by lust.

The Concept Time Value of Money from the Point of View of Islamic and Conventional Finance Apriantoro, Muhamad Subhi; Mellinia, Rashifahunnisa'; Rosyadhi, Rozi Irfan
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.4108

The time value of money is the basic concept of elements and basic concepts of investment that are part of conventional financial theory. The value of everything now will be more significant in the future. This consideration system is not ruled out by Islamic finance because it covers the price of a commodity on every contract sale that must be paid in the future, and it is not forbidden to increase the price given. However, the time value of money in Islamic finance is different from conventional finance. In this discussion, describe the concepts of the time value of money from the point of view of Islamic and conventional finance, both theoretically and practically.

Systematic Review of Shariah Stock Investments Globally: A Decade of Progress and Trends Analysis Sahara, Safira; Apriantoro, Muhamad Subhi; Rosyadhi, Rozi Irfan
TAWAZUN: Journal of Sharia Economic Law Vol 7, No 2 (2024): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v7i2.29609

This study aims to explore the global development of Sharia-compliant stock investment by examining renowned international journal publications. This study employs a methodical literature review approach to look for papers using the term “Islamic Stocks” utilizing the Scopus aggregator. The author reviewed 71 research publications on Islamic shares published between 2014 to 2023. Based on these findings, the diversification of Islamic stocks provides notable benefits as it considers economic groupings ranging from industrialized to emerging nations. Islamic investment principles and mood are significant factors in the dynamics of the financial market. The Islamic stock market is often less dangerous during times of extreme events. Despite the COVID-19 pandemic affecting the stability of the Sharia stock index, some stocks have demonstrated their ability to withstand changes in investor state of mind. Essentially, this literature aims to provide basic guidance for decision-makers in investing and risk management in Islamic financial markets. It covers topics such as the potential of Islamic markets, risk, exposure, and interactions with external factors.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search