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Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Nuryadin, Muhammad Birusman; Iswadi, Muhammad
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/fj.v8i2.645

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.

Pentingnya Pendidikan Ekonomi untuk Terwujudnya Pengelolaan Keuangan Rumah Tangga yang Baik Nuryadin, Muhammad Birusman
SYAMIL SYAMIL, Vol. 2 No. 2, 2014
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/sy.v2i2.495

An author had watched a phonemenon, that is a complaint of ladies community which was caused by their husbandsâ misunderstanding in managing an economy household. Finally there was nervousness, commotion and misharmony in a family. Watching that phenomenon made the author think that economics education is very important to change a character and behavior in order to be able to manage the household economy well. There are some theories about a needs related to management of household economy, one of those theories is a theory of Maslow. According to this theory, a fulfillment of household needs must be done by priority scale. It is not suggested to fulfill a higher need while a lower need has not neen fulfilled. If that case can be implemented well, it wauld be a factor in forming a family of Sakinah mawaddah wa rohmah

Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Nuryadin, Muhammad Birusman; Iswadi, Muhammad
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.

Pentingnya Pendidikan Ekonomi untuk Terwujudnya Pengelolaan Keuangan Rumah Tangga yang Baik Nuryadin, Muhammad Birusman
SYAMIL: Jurnal Pendidikan Agama Islam (Journal of Islamic Education) SYAMIL, Vol. 2 No. 2, 2014
Publisher : Program Pascasarjana Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

An author had watched a phonemenon, that is a complaint of ladies community which was caused by their husbandsâ€™ misunderstanding in managing an economy household. Finally there was nervousness, commotion and misharmony in a family. Watching that phenomenon made the author think that economics education is very important to change a character and behavior in order to be able to manage the household economy well. There are some theories about a needs related to management of household economy, one of those theories is a theory of Maslow. According to this theory, a fulfillment of household needs must be done by priority scale. It is not suggested to fulfill a higher need while a lower need has not neen fulfilled. If that case can be implemented well, it wauld be a factor in forming a family of Sakinah mawaddah wa rohmah

HARGA DALAM PERSPEKTIF ISLAM Birusman Nuryadin, Muhammad
Mazahib VOLUME 4, ISSUE 1, JUNE 2007
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v4i1.517

In every business, pricing is a very important stage. This is because price will influence the status and performance of company finance; let alone the customersâ€™ perception and positioning the brand. Failure in pricing will have long terms impacts on the companyâ€™s existence. In Islam, price becomes a standard of exchange between money and goods/services that a buyer and a seller must be willing. Any methods may be employed to price as long as they fulfill some requirements underlined by Islam.

Urgensi Penerapan Etika Dalam Bisnis Muhammad Birusman Nuryadin
Al-Tijary Al-Tijary, Vol. 1, No. 1, Desember 2015
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

A Business ethics is a valuable learning and becomes a supplies for a person who had studied it when he / she performs a business and also when he / she works in a company. The business ethics applied in performing business has important role for a succes and eternity of that business. In the level of a knowledge, ethics is a branch of that knowledge, that is a knowledge of proper behavior. The ethics refers to compilation of morality criterions which will be a guidance to act and to perform activities. A Business is a productive activity, it’s purposes is to gain a profit. The business has a role as a fundament of economic activity, there is no economic activity without business. The profit is set through income minus expenses for service company. For trade company, the profit is set through sales minus cost of goods sold and expenses. If the business ethics is not paid ettention and also not applied in performing economics activity, a business man or business woman or who else perform economic activity will be trapped in cases of law/ norm infraction.

Realita Lembaga Pengelola Zakat (LPZ) Pemerintah: Ditinjau Berdasarkan Undang-Undang nomor 23 tahun 2011 Romansyah Romansyah; Muhammad Birusman Nuryadin
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

A Management of religious tax must be performed by an institution that specially handles the religious tax. That institution is called a religious tax management institution. This institution has a duty that is socialization to the community, collecting and distributing zakat exactly according to Islam teaching which is facilitated by the state dan helped by community religious tax institutions. A Team of researchers is interested to know about the management, distribution, and empowerment of Badan Amil Zakat Nasional (BAZNAS) of Samarinda city. The researchers assume that city is potential for zakat development because this city is the capital of East Kalimantan province which is famous which rich natural resources and has a good effect on community prosperity caused by a lot of economic activity paths and a majority of the population in that area is Muslim, therefore a religious tax is in proportion to their income. If an act number 23 ‘2011 about religious tax management could be applicated well, a lot of religious tax will be obtained and it affects the prosperity of a resident evenly. This research is counted as qualitative. Approaching used here is law sociology. A specification of this research is descriptive, and its scheme is a case study. a Kind of data used in this research consists of field data dan library data as a primer and a seconder. BAZNAS is an institution formed by the government, therefor its fund is facilitated by the government, yet a member of BAZNAS of Samarinda city said that it is not suitable for a reality. According to act number 23 ‘2011, BAZNAS forms a religious tax collector unit (or UPZ). Forming this unit is performed in a city government, offices, BUMD, and private company. Religious tax collector units are formed in districts, villages, mosques, and majelis taklim until school. From various religious tax collector units, only 25 units have been registered in BAZNAS of Samarinda city. Something collected in UPZ generally fitrah religious tax, few of religious tax is from a wealth. An arrangement of BAZNAS according to an act number 23 ‘2011 period 2016-2021 is not socialized well among a city government. Socialization and education have not been done in a city hall and in all offices under the city government so that it is not amazing if there is a religious tax collector unit (UPZ) in one of the districts deposits the religious tax to one of the private banks.

Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Muhammad Birusman Nuryadin; Muhammad Iswadi
FENOMENA Vol 8 No 2 (2016): FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M UIN Sultan Aji Muhammad Idris Samarinda

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.

Pengaruh Makro Ekonomi dan Mikro Ekonomi terhadap Return on Assets (ROA) Perbankan Syariah Tahun 2016 â€“ 2021 Riduan Riduan; Akhmad Haries; Muhammad Birusman Nuryadin; Mursyid Mursyid
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Ekonomi makro dan mikro merupakan prilaku perekonomian secara agregat yang dapat dilihat dari sisi rumah tangga dan Negara dengan beberapa indikator diantaranya pendapatan nasional yang dilambangkan dengan Gross Domestic Product (GDP), dll, sedang dari aspek mikro biasanya diwakili dengan penawaran dan permintaan.Penelitian ini bertujuan untuk menganalisis pengaruh Makro dan Mikro Ekonomi terhadap Return on Assets (ROA) Perbankan Syariah pada tahun tahun 2016-2021. Hasil penelitian ini menunjukkan bahwa variabel GDP berpengaruh positif signifikan terhadap ROA, Inflasi berpengaruh negatif tidak signifikan terhadap ROA, CAR berpengaruh negatif signifikan terhadap ROA, FDR berpengaruh negatif tidak signifikan terhadap ROA, NPF berpengaruh negatif signifikan terhadap ROA. Selain itu, GDP, Inflasi CAR, NPF dan FDR, secara bersama-sama berpengaruh signifikan terhadap ROA dan besar pengaruh GDP, Inflasi CAR, NPF dan FDR,terhadap ROA sebesar 54,6%.

Pengaruh Rekrutmen, Seleksi dan Pelatihan terhadap Kinerja Karyawan pada Bank Mega Syariah Samarinda Muhammad Afif Ridha; Muhammad Birusman Nuryadin; Darmawati
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.19178

Employee performance is important in increasing employee productivity. In improving the performance of company employees must be able to know the factors that can affect performance. Several factors that influence employee performance are recruitment, selection, and training. Recruitment, selection and training have a close relationship to employee performance, so this study aims to determine the effect of recruitment, selection and training on employee performance at Bank Mega Syariah in Samarinda City. Furthermore, the results of the study are that partially employee recruitment has a partial negative effect on employee performance with a proven significant value of 0.031 <0.1 and a t-value of -2.651 <t table 1.943. Partial employee selection also has a negative effect on employee performance with a significant value of 0.031 <0.1 and t count -2.651 <1.943. Partial employee training has no positive effect on employee performance with a value of 0.687 > 0.1 and t count 0.423 <1.943. Simultaneously, recruitment, selection and training together have a positive influence on the performance of Bank Mega Syariah Samarinda City employees with a significant value of 0.076 <0.1 and an F count of 3.825 > F table 3.0741.

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