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All Journal Jurnal Ekonomi Pembangunan International Journal of Zakat (IJAZ) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Any Setianingrum
Universitas Yarsi
Religion Economics, Econometrics & Finance

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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.
Co-Authors Asaari, Masagus Huda, Nurul Ilham Arief Madjid, Suhirman Perdana Wahyu Santosa