Article Per Year (5 Year)
p-Index From 2021 - 2026
4.756
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Akuntansi Aktual Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Tabarru': Islamic Banking and Finance Iqtishoduna: Jurnal Ekonomi Islam ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Indonesia Berdaya Airlangga International Journal of Islamic Economics and Finance Elastisitas Jurnal Ekonomi Pembangunan JEBI (Jurnal Ekonomi dan Bisnis Islam) Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences Jurnal Oportunitas : Ekonomi Pembangunan Jurnal Aplikasi Perpajakan Journal of Social and Humanities Socio-Economic and Humanistic Aspects for Township and Industry Economy and Finance Enthusiastic West Science Social and Humanities Studies Indonesian Development Economics and Localities
B. Busaini, B.
Faculty Of Economics, Universitas Mataram
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 48 Documents
Search

 1   2   3   4   5 
Penyuluhan Manajemen Usaha Bagi Kelompok Usaha Mikro Kecil Menengah (UMKM) Di Kelurahan Karangpule Kecamatan Sekarbela Kota Mataram Himawan Sutanto; Muaidy Yasin; H.Busaini; Suprianto; Lukman Hakim
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 2 (2023): April-Juni
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i2.4577

Abstract

Kegiatan pengabdian berupa Penyuluhan Tentang Manajemen Usaha Bagi Kelompok Usaha Mikro Kecil Dan Menengah (UMKM) Di Kelurahan Karangpule Kecamatan Sekarbela Kota Mataram , tujuannya adalah untuk memberikan pengetahuan tentang pengelolaan manajemen usaha terutama kepada kegiatan Usaha Mikro Kecil dan Menengah (UMKM) di Kelurahan Karangpule Kecamatan Sekarbela, berjalan sesuai dengan yang direncanakan. Awal dari kegitan melakukan test pengetahuan tentang pemahaman manajemen dalam bisnis , selanjutnya dilakukan penyampaian materi dari tim pengabdian selama 60 menit kemudian dilanjutkan dengan diskusi . Hasil diskusi peserta berjalan dengan baik sehingga anggota kelompok UMKM mampu menerima dan melaksanakan kegiatan usahanya dengan menerapkan prinsip-prinsip manajemen, seperti melakukan pencatatan transaksi hasil penjualan, pencatatan biaya-biaya usaha seefisien mungkin untuk meningkatkan pendapatan. Hadir dalam penyuluhan manajemen usahatani ketua kelompok UMKM dan anggota kelompok usaha berjumlah 15 orang peserta dan dihadiri dari staf kelurahan kepala desa, dan sekertaris desa ,pemuka agama dan pemuda. Hasil dari pengabdian masyarakat setelah dilakukan evaluasi bahwa seluruh peserta anggota UMKM dapat menyerap dan memahami manajemen usaha bidang UMKM dan mereka sangat berharap kegiatan ini bisa ditindak lanjuti untuk melakukan pembinaan pada kelompok-kelompok usaha yang berada di kelurahan Karangpule agar usaha mereka dapat berkembang dan maju dalam pengelolaan usahanya di era digitalisasi yang memanfaatkan media sosilal (sosmed).
MEKANISME PEMOTONGAN PAJAK PENGHASILAN PASAL 23 (PPh PASAL 23) ATAS PEMBAYARAN JASA KONSULTAN DI KANTOR LILI CONSULTING Baiq Selviana Rosita; Busaini
Jurnal Aplikasi Perpajakan Vol. 3 No. 1 (2022): Jurnal Aplikasi Perpajakan, Mei 2022
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v3i1.26

Abstract

PPh Pasal 23 merupakan pajak yang di kenakan atas penyertaan modal dan penyerahan jasa yang tidak di potong di PPh Pasal 21. Penghasilan yang di potong di PPh Pasal 23 antara lain Deviden, Bunga, Royalti, Hadiah, Sewa dan Jasa. Jasa adalah usaha ekonomi yang mempertemukan Pemberi Jasa dan Penerima Jasa. PPh Terutang untuk Jasa sebesar 2 % dari Jumlah Bruto. PKL ini mengambil judul “Mekanisme Pemotongan Pajak Penghasilan Pasal 23 (PPh Pasal 23) Atas Pembayaran Jasa Konsultan Pada PT. ABC di Kantor Lili Consulting” adapun tujuan yang ingin dicapai penulis dalam praktik kerja lapangan (PKL) yang di laksanakan di Lili Consultants ialah, untuk mengetahui mekanisme pemotongan PPh pasal 23 atas pembayaran jasa konsultan pada PT. ABC di kantor Lili Consulting. Untuk mengetahui apakah pemotongan PPh Pasal 23 sesuai dengan peraturan perUndang Undangan yang berlaku, dan kegiatan selama PKL, diantaranya minginput data PPh pasal 21, PPh 23, melakukan penjurnalan data transkip klien, membuat email untuk klien dan melaporkan pajak ke KPP Mataram Barat dan KPP Mataram timur. Lili Consultants dalam hal pemotongan PPh pasal 23 mengacu pada peraturan pemerintah no 23 tahun 2018 yaitu pemungutan PPh pasal 23 dengan tarif 2% dengan membuat kode biling terlebih dahulu adapun cara pembuatan kode biling atau ID biling wajib pajak dapat membuat melalui aplikasi E-BILING dan membuatnya di aplikasi pajak online dalam peraturan dirjen pajak per 26/pj/2014 yang mengatur pajak secara elektronik. Kesimpulan, Kegiatan pemenuhan kewajiban Perpajakan pada lili Consultants Kota Mataram dalam hal pemotongan PPh Pasal 23 telah sesuai dengan Ketetapan Menteri Keuangan dan Peraturan DIRJEN Pajak. sehingga penerapan pada lili consultanst Kota Mataram telah sesuai dengan Undang Undang PPh dan Peraturan DIRJEN Pajak. Lili Consultants Kota Mataram di harapkan agar prestasi pemenuhan kewajiban Perpajakannya dapat dipertahankan dan terus mengUpdate Peraturan Peraturan terbaru agar tidak menyalahi aturan.
Analysis of Zakat Community Development (ZCD) Management in Empowering Poor Communities: Case Study at Badan Amil Zakat Nasional (BAZNAS) West Nusa Tenggara Province Riyan Azis Firmansyah; Busaini Busaini; Adhitya Bagus Singandaru
Experimental Student Experiences Vol. 1 No. 9 (2023): September (In Press)
Publisher : LPPM Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58330/ese.v1i9.362

Abstract

This research aims to determine the empowerment of poor communities through the Zakat Community Development (ZCD) program in West Nusa Tenggara Province, which is a program from the National Zakat Amil Agency (BAZNAS). The method used in this research is a qualitative research method with a type of field research. The data collection techniques used were in-depth interviews, documentation and observation. The results of this research show that community empowerment through the Zakat Community Development (ZCD) program initiated by the Central BAZNAS is already running in West Nusa Tenggara Province, this is proven by the development of businesses and assistance from the distribution of zakat funds through this program, such as in the economic sector,  education, health, religious or da'wah and humanitarian or social. This research also shows that the management of the Zakat Community Development (ZCD) program carried out by BAZNAS is running in accordance with the operational standards that have been created. The factors that hinder the success or failure of the ZCD program include the absence or lack of willingness to progress from the community, the village or region not accepting the program, lack of adequate facilities and lack of support from stakeholders.
Pengaruh Pengaruh Kualitas Pelayanan, Produk Perbankan Syariah dan Kepercayaan Terhadap Kepuasan Nasabah (Studi Kasus Pada PT. BPRS Dinar Ashri KC Terara): Kualitas pelayanan, Produk perbankan syariah, Kepercayaan dan Kepuasan nasabah Ria Kasturi; Busaini; Moh. Huzaini
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.20774

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, produk perbankan syariah dan kepercayaan terhadap kepuasan nasabah pada PT. Dinar Ashri Kantor Cabang Terara. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel yaitu NonProbability Sampling dengan teknik Accidental Sampling. Jumlah resonden pada penelitian ini adalah 100 responden. Pengumpulan data menggunakan kuesioner dan kemudian di olah menggunakan SPPS V24. Hasil penelitian ini menunjukkan secara parsial variabel kualitas pelayanan, produk perbankan syariah dan kepercayaan berpengaruh positif dan signifikan terhadap kepuasan nasabah pata PT. Dinar Ashri Kantor Cabang Terara. Hasil uji simultan menunjukkan bahwa semua variabel X berpengaruh secara simultan terhadap kepuasan nasabah pada PT. Dinar Ashri KC Terara. Dan hasil uji koefisien determinasi (R2) menunjukkan bahwa variabel kepuasan nasabah, produk perbankan syariah dan kepercayaan terhadap kepuasan nasabah sebesar 41,2% dan sisanya 58,8% dipengaruhi faktor lain diluar model.
Penyuluhan Pengelolaan Keuangan Ukm Pengusaha Kuliner Di Pantai Gading Kelurahan Tanjungkarang Kota Mataram Sagir, Junaidi; H, Busaini; Yasin, Muaidy; Suprianto; Manan, Abdul; Fuadi, Helmi; Wahyunadi
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 1 (2024): Januari - Maret
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i1.3125

Abstract

Abstract: The purpose of this study was to determine mangrove governance, community participation as a mangrove rehabilitation effort, and the level of community participation as a mangrove rehabilitation effort. This study uses a qualitative descriptive method. Data collection techniques using interview guidelines and questionnaires. Data analysis used descriptive qualitative and scoring. Sources of informants are all members of the mangrove working group as many as 21 people. The results of the study found that the holder of authority in mangrove management was the working group at the location of the activity. The goal is efforts to impact climate change, sustainable economic use, and prevent abrasion. The pattern of division of labor is divided into two working groups. The implementation mechanism; coordinating and disseminating activities to local governments and community groups, preparing technical designs, and providing field assistance. Supervision is supervised by a supervisory team at the location of the activity. The person in charge is the executor. Payments are made simultaneously for planting activities, provision of seeds, provision of materials, and other activities. Communities have participated in mangrove rehabilitation efforts starting from planning, monitoring, site selection, land preparation, seed preparation, and planting to maintenance. The level of community participation is in the high category with an average value of 20.
Manajemen Usaha Berbasis Digital pada UD. Arif Tani Pengecer Pupuk Bersubsidi di Desa Kekeri Kecamatan Gunungsari Kabupaten Lombok Barat Yasin, Muaidy; Suprianto; H. Busaini; Astuti, Endang; Agustiani, Eka; Muhdin
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i4.6315

Abstract

Kegiatan pengabdian berupa penyuluhan tentang Manajemen Usaha Berbasis digital pada UD. Arif Tani Pengecer Pupuk Bersubsidi Di Desa Kekeri Kecamatan Gunungsari Lombok Barat dilaksanakan pada tanggal 29 Juli 2023 bertempat di Kios pengecer UD. Arif Tani Desa Kekeri Kecamatan Gunungsari Lombok Barat. Keberhasilan suatu usaha selain dipengaruhi oleh faktor alam dan lingkungan , juga dipengaruhi oleh kemampuan dalam melaksanakan manajemen usaha. Oleh karena itu dalam menjalankan suatu usaha sangat diperlukan pengetahuan dalam mengelolanya, karena manajemen mendasari setiap kegiatan yang akan dilakukan dalam setiap usaha, seiring perkembangan jaman di era digitalisasi ,manajemen mutlak dibutuhkan pada setiap usaha yang akan datang maupun yang sudah dijalankan , namun tidak semua kios tani dan kelompok tani dapat melaksanakan dengan baik, karena adanya keterbatasan yang dimiliki oleh petani terutama penggunaan teknologi media social. Kegiatan penyuluhan berjalan sesuai dengan yang direncanakan, yitu dimulai dengan penyampaian materi oleh tim pengabdian selama 30 menit berkaitan dengan pengetahuan tentang pemahaman manajemen dalam bisnis di era digitalisasi. Setelah penyampaian materi kemudian dilanjutkan dengan diskusi dengan membuka sesi tanyajawab selama 45 menit.. Hasil diskusi berjalan dengan baik sehingga anggota kelompok tani yang menjasi anggota dari Ud. Arif Tani dapat menerima dan menggunakan teknologi digital dari HP android yang dimilikinya.mampu menerima dan melaksanakan kegiatan usahataninya dengan menerapkan prinsip-prinsip manajemen. Selain itu peserta dapat memahami akan pentingnya menguasai teknologi digitalisasi penggunaan Hand Phon (HP) android guna membuka jendela informasi dunia/Pada umumnya petani kelompok dapat memahami manajemen usahatani dan manfaat dari penguasaan teknologi digital guna menambah wawasan mereka dalam menjalankan usahataninya.
Penyuluhan Manajemen Usaha Pada Pedagang Di Sekitar Obyek Wisata Benang Stokel Desa Aikberik, Kecamatan Batukeliang Utara Lombok Tengah Yasin , Muaidy; H. Busaini; Sutanto , Himawan; Sagir , Junaidi; Manan , Abdul; Nasir, Mahyudin
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 2 (2024): April-Juni
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i2.7831

Abstract

This service has the theme of Training in Making Work Plans for Traders around the Benang Stokel tourist attraction, Aikberik village, North Batukeliang subdistrict, Central Lombok. The extension activity was carried out on July 27 2022 with the delivery of material for 30 minutes by the service team, then continued with discussions and training in making work plans for training participants who were generally traders. All participants responded very well to the material presented and the participants were very interested in practicing the knowledge taught, especially in terms of the need to carry out business planning in the form of written documents as a guide and evaluation of the activities carried out. With the material and knowledge obtained, it can be used as a guide for carrying out business activities, so that with the implementation of this plan in the future it can increase community income in the Benang Stokel tourist area of ​​Aikberik village. This training in making a Business Plan can open minds and perspectives regarding business management which has been run very traditionally to better business management/management which can support the success of their business, especially in terms of marketing, production, human resources and marketing activities. It is hoped that in the future this outreach activity can continue in the form of business training for traders in the Benang Stukel tourist area.
Analysis of Agricultural Zakat Payment System in Pengadangan Village, Lombok Timur Regency Ainul Hijji; Totona , Saiful; Busaini, Busaini; Rashed Jahangir; Jahid Hasan Rony; Doktoralina , Caturida Meiwanto
Journal of Social and Humanities Vol. 2 No. 2 (2024): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v2i2.268

Abstract

The purpose of this study was to determine the agricultural zakat payment system by farmers in Pengadangan village, Pringgasela sub-district, East Lombok district. The approach used in this research is a qualitative approach using descriptive methods. Data collection techniques in this study are using field observations, interviews, and documentation. Determination of informants in this study was purposive and snowball. The informants in this study occurred from 6 informants, 1 key informant, 3 main informants and 2 additional informants. Data validity uses source tringulation, method tringulation, theory tringulation. Data analysis in the form of data reduction, data display (presentation of data), conclusion drawing (verification). From the six informants, it can be concluded that the agricultural zakat payment system by farmers in Pengadangan Village, Peringgesela sub-district, Lombok Timur district. In the payment of informants already understand about agricultural zakat starting from the nisab, the pillars and conditions of zakat, as well as the distribution (Year). Of the six informants studied regarding the zakat payment system such as the time of issuing zakat, the level of zakat issued and the distribution of the age (year) is in accordance with the Qur'an, Hadith, and Ijma Ulama. Farmers pay agricultural zakat at 10% if they use rainwater and 5% if they use irrigation. When viewed from the perspective of maqashid sharia, the six informants studied have been able to fulfill the needs of daruryyat, hajiyyat, and tahsiniyyat such as protecting religion, soul, mind, offspring and property.
The Practice of Paddy Field Pawn and Its Impact on the Welfare of Al-Rahin Viewed from an Islamic Perspective Ulpaziah; H. Busaini; M. Huzaini
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 3 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i3.154

Abstract

This research aims to find out how the practice of pawning rice fields carried out by the farming community in Jerowaru Subdistrict, the impact of the rice field pawn system on the welfare level of Al-Rahin, and evaluate whether the practice of pawning rice fields is in accordance with the Islamic perspective. This research uses a qualitative method with a descriptive approach. Respondents in this study were 10 people. Data collection techniques were carried out by field observation, interviews and documentation. The results of this study indicate that the practice of pawning rice fields carried out in Jerowaru District begins with the rahin coming to the murtahin to borrow money with a rice field pawn agreement. Judging from an Islamic perspective, the practice carried out by Al-Rahin in Jerowaru Subdistrict is not yet appropriate. In terms of the pillars and conditions of the pawn have been fulfilled, but in its implementation it was found that the murtahin utilized the pledged rice field until the rahin was able to pay it off because there was no time limit specified. In addition, the right to manage the rice fields fully falls into the hands of the murtahin. In the practice of pawning rice fields, Al-rahin gets welfare in terms of material elements, namely the fulfillment of clothing, food and shelter. However, Al-rahin does not get welfare from the spiritual element, namely peace, spaciousness, and peace of mind.
Analysis of the Quality of Human Resources of Mustahik Assisted by the National Amil Zakat Agency of Mataram City Dita Marfinia; Busaini, Busaini
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 3 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i3.165

Abstract

This study investigates the collection of zakat in Indonesia through the National Amil Zakat Agency (BAZNAS) with a focus on analyzing the quality of human resources of mustahik assisted by the National Amil Zakat Agency of Mataram City. BAZNAS collaborates with the Ministry of Social Affairs to improve the welfare of mustahik through the integration of poverty data. Qualitative research methods are used to describe the quality of Human Resources (HR) of mustahik BAZNAS Mataram City. The descriptive qualitative research design leads to data collection through observation, interviews, and documentation at the location of the Mustahik Development program. Data validity is assessed through triangulation of data sources and theories. The results showed that zakat funds were channeled through training and business capital to mustahik human resources, with the cooperation of BLK to improve skills. The impact of coaching is seen in the improvement of the ability and economic independence of mustahik HR. However, obstacles arise in changing the mindset of mustahik human resources related to dependence on assistance. Although coaching provides experience and skills, the lack of education is an obstacle in achieving the goal of Baznas Mataram City to improve the quality of mustahik human resources.
Co-Authors Abdul Manan Adhitya Bagus Singandaru Agustiani, Eka AHMAD MUZAYYAN HAQQY Ahmad Muzayyan Haqqy AHMAD MUZAYYAN HAQQY, AHMAD MUZAYYAN Ainul Hijji Akhmad Jufri Akhmad Jufri Akhmad Jupri Akung Daeng Alawiah, Tuti Aminu Umaru Andrian Wijanarko Ayuwanjani, Selvi Sari Baiq Handayani Rinuastuti Baiq Selviana Rosita Daeng , Akung David, David Hamdani Dini Handayani Diswandi Dita Marfinia Doktoralina , Caturida Meiwanto Endang Astuti Endar Pituringsih Erli Supiani Fadliyanti, Luluk Feriyadin Feriyadin FITRIYAH, NUR Fuadi, Helmi Helmi Fuadi Himawan Sutanto Himawan Sutanto, Himawan I Dewa Gde Bisma I Nyoman Nugraha Ardana Putra Ibrahim, Isra Dewi Kuntary Ihsan Rois IHSAN ROIS, IHSAN Iwan Harsono Jahid Hasan Rony Khairul Amri Assidiq Kurni Kurni Lalu Afghan Muharor Lalu Ardian Hadinata Lalu Mohammad Ikbal Pahroni Lukman Hakim M Firmansyah M Masrun M. Huzaini M. Irwan M. Irwan, M. Irwan Mahyudin Nasir Manan , Abdul MARIA BINTANG Mariana Mariana Marlina Marlina Martina Wati MOH. HUZAINI Moh. Huzaini MOH. HUZAINI, MOH. Mohamad Revan Azka MUAIDY YASIN, MUAIDY Muhammad Afif Muhammad Mujahid Dakwah Muhdin Nur Fitri Hidayanti Nur Fitriah NUR FITRIYAH Nur Jumratul Hasanah NURFITRI HIDAYANTI, NURFITRI NURHIDAYANI NURHIDAYANI NURHIDAYANI NURHIDAYANI, NURHIDAYANI Nurhidayati Hikmah Pertiwi, Unun Rashed Jahangir Ria Kasturi Riyan Azis Firmansyah Rr Titiek Herwanti Sagir , Junaidi Sagir, Junaidi Sahri Sahri Salsabila, Unik Hanifah Sartika, Baiq Dewi Satria Darmansyah Sintiar Rahmaningsih Siti Shofia Wardani Siti Sriningsih Slamet, Triko Sri Pancawati Subhan Purwadinata, Subhan Sujadi Sujadi Sujadi Sujadi Sujadi Sukendri, Nengah Susanto , Himawan Sutanto , Himawan Syifa, Husnus Syifa Taufiq Chaidir Tina Imroatun Azkia Totona , Saiful Triko Slamet Ulpaziah Unggul Priyadi wahyunadi Washimatul Bestari Yasin , Muaidy