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Pengaruh Peningkatan Tarif Pajak Konsumen terhadap Perilaku Konsumen Muslim di Kabupaten Jember Hanim Aghnini; Moh. Adenan; Cholifah, Umi
IJABAH Vol. 3 No. 1 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i1.1372

Abstract

The State Budget mechanism manages tobacco excise, which is state revenue, and has an important and strategic role in financing government programs and performance as well as development throughout the territory of the Republic of Indonesia in a planned, orderly, safe, fair, and sustainable manner. The government raises excise almost every year as part of their fiscal policy. The increase in excise rates has an impact on the economy, especially state revenue and tobacco production. This study will look at how the policy of increasing excise rates has an impact on state revenues and cigarette consumers because of its huge impact. A descriptive qualitative research method was used to explain the causal relationship between the increase in excise rates on state revenue and Muslim cigarette consumers in Jember district. The results of the study show that the policy of increasing excise rates for tobacco products implemented by the government increases excise revenue every year, despite the challenges faced by the government. However, the policy has a negative impact on the production of tobacco products due to the implementation of the policy. Therefore, the implementation of the excise rate increase policy will be contrary to the purpose of imposing excise rates, namely reducing the number of goods subject to excise and the amount received by the state.
Strategic Design of Halal Canteens: Exploring the Zona KHAS Concept and Its Global Implications in University Environments Cholifah, Umi; Wulandari, Deasy; Istikomah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3089

Abstract

This study develops a strategic concept for halal canteens using the Zona KHAS (Halal, Safe, and Healthy Culinary Zone) framework, integrating halal assurance, food safety, health, and comfort in accordance with sharia principles. The research aims to create a strategic model for halal canteens in university settings, focusing on halal certification, food safety, and student Well-being. While the study is based on universities in Jember Regency, it also explores the broader applicability of the Zona KHAS framework in global contexts. Using a qualitative, exploratory approach, 21 canteens across six universities were observed. Data were collected through interviews, observations, and document analysis, and analyzed using NVivo 15. The study found that seven of twelve Zona KHAS criteria were met, with managerial professionalism and halal staff training requiring improvement. Key components identified for Zona KHAS implementation include halal certification, food safety, digital transactions, and supporting facilities. This model promotes sustainable campus development and enhances students' overall Well-being.