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All Journal MAJALAH ILMIAH WIDYA At-Taqaddum SIASAT Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tolkah Tolkah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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PEMBAYARAN ZAKAT PADA BADAN AMIL ZAKAT DAN LEMBAGA AMIL ZAKAT KAITANNYA DENGAN PAJAK PENGHASILAN Tolkah, Tolkah
MAJALAH ILMIAH WIDYA 2012
Publisher : MAJALAH ILMIAH WIDYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.846 KB)

Abstract

Tax is one of revenue resources for the government treasury in almost parts of countries in the world. In Indonesia especiallytaxes aimed at supporting the purpose of national development. It is an obligation for all Indonesian citizens to pay taxes. Islam obligesMoslems to pay tithe. The Act No. 17 Year 2000 on the third revision of income tax, and it enables the tithe payment through AmilBoard of Tithe and Amil Agency of Tithe reducing income subjected to the tax. This research uses a juridical normative and descriptiveanalytic approach method, by using logical test and study on tithe, payment as a deducting device of income tax describes and analyzesthe available provisions related to tax and tithe. It can be concluded that: (1) In order to make the tithe reduce the income subjectedto tax, it should fulfill all the procedures that have been regulated. (2) To make the tithe more effective, executing regulation shouldbe formed by making good. Cooperation between the Finance Department and the Religion Department......................................
Gender Dynamics in Islamic Law Perspective: Descriptive Study in Idaman Village, Banten Tolkah Tolkah
SIASAT Vol. 6 No. 1 (2021): Siasat Journal, January
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v6i1.91

Abstract

Gender differences and cultural structures in the ideal village area classify the status of men and women. Islamic law has a different point of view in seeing gender status in Indonesian society. This study looks at the dynamics of gender in the village of ideal banten from the perspective of Islamic law. This study used a descriptive method with a qualitative approach, while the determination of the informants was purposvie sampling by considering traditional leaders, village heads and communities and finally data collection through primary and secondary. The results showed that gender dynamics inequality as a problem in the Islamic world, as well as the dark side of masculine-related behaviors cannot only be approached through the perspective of women alone.
MEMBANGUN KEWIRAUSAHAAN SOSIAL UNTUK MUSTAHIQ DENGAN BANTUAN ZAKAT PRODUKTIF Tolkah, Tolkah

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.742 KB) | DOI: 10.31955/mea.v4i1.988

Abstract

Indonesia memiliki potensi zakat yang baik, hal ini di dukung dengan bantuan masyarakat yang peduli dan pro aktif melakukan penyaluran dana zakat sehingga dana zakat di Kabupaten Pandeglang tergolong baik secara pengelolaan serta produktif. Kewirausahaan sosial merupakan konsep yang dibangun oleh badan zakat kabupaten Pandeglang untuk memberdayakan para mustahiq sehingga mereka bisa saling berdaya dan memberdayakan dengan bantuan zakat produktif. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif serta penentuan informan diseleksi melalui teknik purposive sampling dan pengumpulan data melalui primer dan sekunder serta studi pustaka yang berkaitan dengan kewirausahaan sosial dan Zakat Produktif. Hasil penelitian memberikan gambaran bahwa dengan bimbingan Baznas para mustahiq di latih dan juga di berikan motivasi di dalam mengelola bantuan dana zakat produktif ini, sehingga memiliki mental dan juga karakter mustahiq yang kuat dan lebih kreatif, program-program yang telah di susun dan juga lebih sistematis untuk para mustahiq, Dalam penetapan calon penerima dana zakat produktif, para pengelola dana zakat melihat dan mempertimbangkan beberapa kriteria yang memang memenuhi syarat dan kriteria yang telah di tentukan sebelumnya.
Relevance of Key Performance Indicators and Islamic Higher Educations Reputation Junusi, Rahman El; Tolkah, Tolkah; Yuningrum, Heny; Mubarok, Ferry Khusnul
At-Taqaddum Vol. 14 No. 1 (2022)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v14i1.11546

Abstract

The university ranking is an achievement indicator based on reputation, especially global reputation. The objectives of this study are (1) To determine the relevance of Key Performance Indicators (KPI) and PTKINs’ reputation based on SMS and Webometrics ranking; (2) To find out the correlation between KPI and PTKINs’ Reputation. This study uses mixed methods or integration of quantitative and qualitative research. The research objects were 17 PTKINs. For the analysis technique, it uses person correlation and explorative analysis. The results showed that of 51 KPI criteria, only one was relevant to the reputation of PTKINs based on the SMS ranking. In contrast, there are 13 KPI criteria that fit PTKINs' reputation based on Webometrics ranking. KPI does not correlate with PTKINs’ reputation based on SMS ranking, while KPI correlates with PTKINs’ reputation based on Webometrics ranking. For this reason, a policy is needed to synchronize KPI with WCU standards that have been recognized globally. While the implementation of ranking based on SMS needs to be reviewed because it does not reflect PTKINs' reputation.
Co-Authors Heny Yuningrum, Heny Junusi, Rahman El Mubarok, Ferry Khusnul