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All Journal Jurnal Ekonomi Pembangunan JPM (Jurnal Pemberdayaan Masyarakat) International Journal of Zakat (IJAZ) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Any Setianingrum
Universitas Yarsi
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Any Setianingrum; Suhirman Madjid; Masagus Asaari
Jurnal Ekonomi Pembangunan Vol. 16 No. 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v16i1.8200

Abstract

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.
Prospects of Zakat as Tax Credit in a New Normal COVID-19 Period Any Setianingrum; Nurul Huda; Perdana Wahyu Santosa
International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i1.242

Abstract

Previous research, regarding the prospect of zakat policy as a tax credit, was conducted using the Analytic Network Process (ANP) method, using expert respondents. To obtain findings from respondents with different backgrounds, to make it more comprehensive, this research was continued by using the SEM (Structural Equation Model) method, by filling in a questionnaire, as many as 235 respondents from all over Indonesia were random. The research objective is to determine the variables that affect the preferences and participation of muzaki and taxpayers, willing to pay taxes and zakat, increase public finances, which can be used as a solution to the sharp decline in aggregate economic supply and expenditure in Indonesia, due to the COVID-19 pandemic. The results showed that the regulatory variables, zakat incentives as tax credits, technology-based services, socialization and promotion have a significant effect on the preferences of muzaki and taxpayers. Meanwhile, regulatory variables, zakat incentives as tax credits, socialization and promotion have a significant effect on muzaki and taxpayer participation. Meanwhile, technology services and preferences in this study do not have a significant effect on the participation of muzaki and taxpayers. When all sectors of the commercial economy experience a decline or stagnate, the government must be able to move the philanthropic sector, so that the economy continues to run, aggregate demand and supply continues to run, and people's purchasing power is maintained, especially for low-income people.
Implementasi Total Quality Management (TQM) Leader Untuk Kepuasan Pasien Rumah Sakit Gigi dan Mulut di Jakarta Ilham Arief; Any Setianingrum
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.918

Abstract

Total Quality Management (TQM) saat ini diyakini menjadi solusi untuk meningkatkan efektifitas pelayanan kesehatan dan kepuasan pelanggan. Indikator utama dari penerapan TQM ini adalah kepemimpinan. Studi ini memiliki tujuan guna mengidentifikasi bagaimana pengaplikasian TQM Leader Rumah Sakit Gigi dan Mulut Yarsi Jakarta. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dari 50 tenaga rumah sakit melalui pemanfaatan metode pengumpulan data yakni angket self-administered. Responden dari studi ini yakni tenaga kesehatan medis dan non medis RS Gigi dan Mulut Yarsi. Hasil dari penelitian ini dalam penerapan prinsip TQM Leader di RS Gigi dan Mulut Yarsi sangat baik.
Pelatihan Budidaya Buah Tin Dan Pemasaran Melalui Media Sosial Pada Pensiunan Pegawai Swasta Kecamatan Cimanggis Harry Budiantoro; Any Setianingrum; Perdana Wahyu Santosa; Hestin Agus Tantri Ningsih; Kanaya Lapae
Jurnal Pemberdayaan Masyarakat Vol 8 No 2 (2023): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i2.8455

Abstract

Fig cultivation is a hobby-based economic activity that can help families in Cimanggis District, Depok City, West Java, meet their income needs. The overall goal of this activity is to teach retirees how to do it. Figs (Tin) were chosen because of their high social and economic value as well as their simplicity and low seed costs. To produce tangible benefits, such as economic benefits and standardized and high-value products, this activity is carried out through a plant cultivation training process guided by competent resource persons. This activity specifically aims to equip retirees with the necessary knowledge and skills to grow fig plants and produce figs. In addition, when this activity is practiced, the target output will be met. Among them are activity posters, activity videos posted on social media sites such as YouTube, YARSI TV, and Facebook, online articles in print media such as newspapers and magazines, as well as articles in online community service journals with an ISSN. Based on the findings of field research, the majority of the population aged over 55 years still shows high enthusiasm and activity productivity. The average value of the questionnaire before this activity was 33% and after this activity was carried out, the average value of the questionnaire results was 76%.
Co-Authors Asaari, Masagus Harry Budiantoro Hestin Agus Tantri Ningsih Huda, Nurul Ilham Arief Kanaya Lapae Madjid, Suhirman Perdana Wahyu Santosa