Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Apriyanto Apriyanto
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Peran Regulasi DJP dalam Meningkatkan Akuntabilitas Lembaga Zakat Apriyanto Apriyanto; Arnelia Putri Pratiwi; Dea Safitri; Muhammad Nurjati; Mohammad Ridwan
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2451

Abstract

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.
Analisis Hubungan antara Inflasi, Pengangguran, dan Deflasi dalam Stabilitas Ekonomi Nasional Intan Ratnasari; Dwi Aprilia; Maulidiyah Al Adawiyah; Della Wahyuningsih; Diva Nazmi Laila; Siti Ayu Juliyah; Ana Sahroni; Apriyanto Apriyanto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1716

Abstract

Inflation, unemployment, and deflation are three fundamental macroeconomic phenomena that are closely interconnected in influencing a nation’s economic stability. These variables illustrate the equilibrium between production capacity, consumption behavior, and government intervention in achieving sustainable economic growth. The main purpose of this study is to explore the interrelationship between inflation, unemployment, and deflation, and to assess their implications for Indonesia’s economic stability. This research applies a qualitative descriptive method, employing literature reviews, document analysis, and secondary data evaluation derived from credible institutions such as the Central Bureau of Statistics (BPS), Bank Indonesia (BI), and the Ministry of Finance. The results suggest that a moderate level of inflation can positively stimulate economic expansion through increased consumption and investment activities. In contrast, excessive inflation tends to erode consumer purchasing power and potentially elevate unemployment rates. Meanwhile, prolonged deflationary conditions may lead to a decline in product prices, reduced business profitability, and slower economic momentum. The interaction among these three factors is complex and dynamic, necessitating a coordinated balance between fiscal and monetary policies to safeguard overall economic stability. This study concludes that effective inflation control, job creation, and deflation prevention are critical elements in strengthening Indonesia’s long-term economic resilience.
Co-Authors Ana Sahroni Arnelia Putri Pratiwi Dea Safitri Della Wahyuningsih Diva Nazmi Laila Dwi Aprilia Intan Ratnasari Maulidiyah Al Adawiyah Mohammad Ridwan Muhammad Nurjati Siti Ayu Juliyah