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PENGARUH ADANYA SANKSI DAN DENDA PERPAJAKAN DALAM ISLAM TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA Della Fadhilatunisa; Andika Isma; Dzakiyyah Alfaaizah; Haliana Halim; Muh. Yusuf K
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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Abstract

Tax sanctions dan tax regulations are increasingly developing. Similarly, islamic law will develop according to the times. And of course the Ulama will study new phenomena based on islamic law, one of which is regarding taxes. In determining the law regarding taxes and their sunctions, there are differences of opinion among of scholars. Most of them forbid, and most of them allow it with some conditions. The results of this study indicate that sanctions and fines in Islam are allowed on condition that they are used for the benefit of the people, not for actions that are contrary to Islam such as disobedience. Sanctions and fines in taxes are determined jointly by deliberation by the representatives of the people, which means that their determination is in accordance with the principle of Equal Rida (Anta Radhin).
KEBIJAKAN KHARAJ DALAM PERSPEKTIF ISLAM SEBAGAI SOLUSI PENDUKUNG PEMBANGUNAN DI INDONESIA Andika Isma; Fatimah Zahra; M. Ilham Nur; Hermaliah Hasanah Putri
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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Abstract

Referring to the State Revenue and Expenditure Budget (APBN), one of the sources of state revenue is tax revenue. This tax as a supporter of cash funds in the state. However, the allocated funds are still far from sufficient. As an agrarian country, Indonesia has good potential in increasing state revenue through tax revenue through the agricultural sector by using the concept of kharaj that existed at the time of the Prophet Muhammad SAW after the conquest of the land of Khaibar. The research method used in this research is literature review, which is a study that collects scientific articles that are relevant to the research problem. The results of the study show that the concept of kharaj at the time of the Prophet was the forerunner of the provisions regarding tax collection that are still valid today. And if implemented until now, it can increase state treasury income. These cash funds can be used to increase Indonesia's development and ensure people's welfare. The tax collection method that applies in Indonesia is muqasamah which is a substitute for the wazifah method in the kharaj concept.Keywords : art criticism, evaluation, textbook
‘USYUR SEBAGAI KEBIJAKAN FISKAL PADA MASA KEKHALIFAHAN UMAR BIN KHATTAB Andika Isma; Della Fadhilatunisa; Annisa Nabilah Hasan; Yunita Alfira Liadi; Sulfa Inriani
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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Abstract

This paper discusses descriptively 'usyur as a fiscal policy during the caliph Umar bin Khattab. 'usyur was one of the fiscal policies in the early days of Islam. The practice of 'usyur was first practiced during the time of Umar bin Khattab and had an impact on the welfare of the people. ‘usyur activities during the Islamic period were almost the same as the current customs practice. The purpose of this study is as a means of information to readers regarding taxation in the early Islamic period, especially 'usyur taxation during the time of Umar bin Khattab. This paper uses library research in collecting data and references related to the research title. The results of the study describe how Umar bin Khattab's system in determining 'usyur as a fiscal policy during his reign. In addition, it also explains how the relevance of 'usyur and customs is today.
Do Entrepreneurship Education and Use of Social Media among Students Affect Entrepreneurial Interest through Entrepreneurial Motivation? Andi Mulyadi Radjab; Muh. Yahya; Andika Isma; Salim Diarra; Soussou Raharimalala
EduLine: Journal of Education and Learning Innovation Vol. 3 No. 4 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.eduline2184

Abstract

This study aims to determine whether the influence of entrepreneurship education and the use of social media among students affects entrepreneurial interest through entrepreneurial motivation. This type of research is quantitative research. The research design uses a survey method with a questionnaire as a data collection instrument. The study population was all Entrepreneurship Students of Universitas Negeri Makassar which amounted to 427 students. While the sampling technique uses Proportional Random Sampling technique, which is calculated using the Slovin formula with a sample size of 84 respondents or 22% of the total population. The research method used in this research is quantitative. The results showed that indirectly entrepreneurship education and the use of social media affect the interest in entrepreneurship with entrepreneurial motivation as an intervening variable. However, for the direct effect of only entrepreneurship education and the use of social media on entrepreneurial interest that has no effect, while for the effect on entrepreneurial motivation there is a significant effect. This research can be a source of information or reference for teaching staff or lecturers so that they can direct and guide students regarding the development of entrepreneurial interests, students are also expected to deepen their interest in business management so that they are not only focused on the knowledge produced, but also able to do business and develop it.
Exploring Generative AI Tools Frequency: Impacts on Attitude, Satisfaction, and Competency in Achieving Higher Education Learning Goals M. Miftach Fakhri; Ansari Saleh Ahmar; Andika Isma; Rosidah Rosidah; Della Fadhilatunisa
EduLine: Journal of Education and Learning Innovation Vol. 4 No. 1 (2024)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.eduline2592

Abstract

The urgency of using AI in the educational environment as a medium for optimizing student learning personalization in synchronous and asynchronous learning needs to be done to ensure that students experience improved attitudes, motivation, and learning satisfaction, which is reflected in student competencies. This study aimed to investigate the impact of ChatGPT use frequency on students' attitudes, satisfaction levels, and competence in higher education learning goals. The type of research employed was non-experimental quantitative research, specifically ex-post facto research. The sample size was 257 people, which was determined using the criteria of Issac and Michael (1971) and sampling distribution with a proportional random sampling technique. Data collection techniques that utilize questionnaires are effective in obtaining quantitative data. The PLS SEM analysis was used to determine the effect of exogenous latent variables on endogenous latent variables. The study revealed that reliability and satisfaction with ChatGPT positively impact learning outcomes, while the perceived impact on competence does not significantly enhance learning objectives. Increased usage frequency moderates these effects, diminishing the positive influence of perceptions, reliability, and satisfaction and shifting the impact on competence to negative and insignificant. These findings highlight the complexity of integrating ChatGPT into education, suggesting that initial positive perceptions may not be sustained with frequent use.
The Effect of the Role of Economic Literacy, Entrepreneurial Literacy on Young Entrepreneurial Behavior Rahmatullah Rahmatullah; Inanna Inanna; Andika Isma; Muhammad Rahmattullah
Dinamika Pendidikan Vol 17, No 2 (2022): December 2022
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v17i2.40274

Abstract

This study aimed to analyze the effect of the role of economic literacy and entrepreneurial literacy on the entrepreneurial behavior of the younger generation. This research method used a quantitative approach with observational data collection techniques, questionnaires and documentation. The research location was carried out in the city of Makassar, Indonesia, especially in culinary entrepreneurs where there were 100 respondents who were sampled in this study and multiple linear regression as the choice of data analysis used. The results of tests conducted by using SPSS showed that simultaneously economic literacy and entrepreneurial literacy made a significant contribution to the behavior of young entrepreneurs. Partial testing gave an illustration that economic literacy had a positive effect but did not significantly influence the behavior of young entrepreneurs, different from the entrepreneurial literacy variable, it had a positive and significant effect on the behavior of young entrepreneurs in Makassar City.
Pengaruh E-Commerce dalam Pemasaran Produk Pertanian Organik terhadap Keuntungan dan Pangsa Pasar Pedesaan di Bandung Loso Judijanto; Siska Yulia Defitri; Halek Mu'min; Iwan Harsono; Andika Isma
Jurnal Multidisiplin West Science Vol 3 No 01 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i01.941

Abstract

Penelitian ini menyelidiki pengaruh adopsi e-commerce terhadap margin keuntungan dan pangsa pasar pedesaan di sektor pertanian organik di Bandung melalui analisis kuantitatif yang melibatkan 150 partisipan. Dengan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS), penelitian ini mengeksplorasi hubungan antara adopsi e-commerce, margin keuntungan, dan pangsa pasar pedesaan. Temuan menunjukkan adanya dampak positif dan signifikan dari adopsi e-commerce terhadap margin keuntungan dan pangsa pasar pedesaan. Peran mediasi margin keuntungan menggarisbawahi implikasi ekonomi dari integrasi digital. Penilaian kecocokan model menunjukkan kecocokan yang baik, mendukung keandalan model yang diusulkan. Hasil penelitian ini memberikan wawasan yang berharga bagi para pemangku kepentingan di sektor pertanian organik di Bandung, memandu keputusan strategis dalam konteks praktik pertanian berkelanjutan dan integrasi teknologi.
Analisis Peran Teknologi Internet of Things (IoT), Literasi Digital, dan Kolaborasi Industri dalam Meningkatkan Kualitas SDM dalam Industri Manufaktur di Indonesia Loso Judijanto; Zulkifli Zulkifli; Eva Yuniarti Utami; Sisca Cletus Lamatokan; Andika Isma
Jurnal Multidisiplin West Science Vol 3 No 01 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i01.945

Abstract

Penelitian ini menyelidiki hubungan yang rumit antara teknologi Internet of Things (IoT), literasi digital, kolaborasi industri, dan kualitas sumber daya manusia di industri manufaktur Indonesia. Dengan menggunakan sampel 110 partisipan dari berbagai sub-sektor manufaktur, penelitian ini menggunakan Structural Equation Modeling (SEM) untuk menganalisis hubungan di antara variabel-variabel kunci tersebut. Statistik deskriptif, evaluasi model pengukuran, dan penilaian validitas diskriminan menjadi dasar bagi analisis yang kuat. Model struktural mengungkapkan jalur yang signifikan dan positif dari kolaborasi industri, literasi digital, dan adopsi teknologi IoT terhadap peningkatan kualitas sumber daya manusia. Temuan ini menggarisbawahi pentingnya praktik kolaboratif, inisiatif literasi digital, dan adopsi teknologi IoT untuk membina tenaga kerja yang terampil dan puas di sektor manufaktur Indonesia.
Developing Student Academic Ability Using Scaffolding Method In Cognitive Apprenticeship Model Akhmad Ramli; Mihrab Afnanda; Roinah Roinah; Syafrida Damanik; Andika Isma
Mudir : Jurnal Manajemen Pendidikan Vol. 5 No. 1 (2023): January : Mudir: Jurnal Manajemen Pendidikan
Publisher : Mudir : Jurnal Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/mudir.v5i1.42

Abstract

The goal of this study is to examine how the Cognitive Apprenticeship Model and the Scaffolding Method are used in math instruction and to assess how well math instruction performs when the two approaches are used together. This research technique is library research, and the papers using the Cognitive Apprenticeship Model and the Scaffolding Method are the data sources. In order to determine whether the scaffolding method and the theory of the cognitive apprenticeship model are appropriate for use in the process of teaching mathematics, the data analysis approach employs the content analysis method. The results of the data analysis show that the cognitive apprenticeship model combined with the scaffolding method is not perceived to be better. This is because the scaffolding contained in the Cognitive Apprenticeship Model step is quite clear. Without having to use the scaffolding method, assistance can be provided in stages by using the sequencing components contained in the cognitive apprenticeship model.
Do Family Environment and Entrepreneurship Learning among Students Contribute to Entrepreneurial Interest through Self Efficacy as an Intervening Variable? Andika Isma; M. Yusri; Syamsul Bahri; Indah Wati; Adrie Oktavio
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 6 No. 1: January 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v6i1.4749

Abstract

This study examines the effect of the family environment and entrepreneurship learning on entrepreneurial interest, with self-efficacy as an intervening variable. The method used in this study is a quantitative method. In this study, we also used a survey method with a questionnaire or Koesener as a data collection instrument. The research population consisted of 427 students in the Faculty of Economics and Business majoring in entrepreneurship. The sampling technique used was a proportional random sampling technique, which was calculated using Slovin with a sample size of 84 respondents or 22% of the total population. The research method used in this study was quantitative. This research showed that self-efficacy, family environment, and entrepreneurial learning affect entrepreneurial interest. If students have self-efficacy, a good family environment, and the desire to experience high entrepreneurial learning, this will also increase their interest in entrepreneurship.
Co-Authors A. Nurul Uswatun Hasanah abu, ilham Achmad Zahruddin Adhelia Dwi Rismawani Risal Adi Isma Adio, Matthew Olufemi Adistia, Ainun Zahra Adit Mohammad Aziz Aditya Alamsyah Syarif Adrie Oktavio Agus Hermawan Agus Syam Ahmad Faris Al Faruq Ahmad Luthfi Ahmad Shofi Mubarok Ahmar, Ansari Saleh Ainun Fadillah Agus Ainun Zahra Adistia Akbar Akbar Akbar, Muh. Akhmad Affandi Akhmad Affandi Akhmad Ramli Akmal Hidayat Akmal Hidayat Alam, Andi Rifqah Purnama Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alfira Alisyahbana, Andi Naila Quin Azisah Alisyahbana, Andi Naila Quin Azsisah Alyah Rahayu Aminuyati Amiruddin Ananta Tri Mahardika Andi Ahmad Jalal Syamsir Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Fauziah Yahya Andi Hidayatullah Andi Mulyadi Radjab Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Nailah Quin Azisah Alisyahbana Andi Shelma Putri Azzahra Andri Ardhiyansyah Anhar Januar Malik Annajmi Rauf Annisa D, Nurul Fathiah Annisa Nabilah Hasan Aprilianti Nirmala S Araz, Rezty Amalia Ardiansyah Ardiansyah Ardiansyah Ari Purwanti Arief Zikry Arif Setiawan Syam Arif Setiawan Syam Aris Baharuddin Arnelin Anggraini Arya Putra Abshari Ashabul Kahfi Ashabul Kahfi, Ashabul Asham Bin Jamaluddin Asis Nojeng Aslam, Annisa Paramaswary Asmayanti Asri Ismail Asriadi Asriadi Asriadi Asriadi Asriayani Asriayani Asriayani Aswar , Nurul Fadilah Atirah Awalia, Andi Dio Nurul Awaliah Fitri Nur Ananda Ayu Hasra Nurfaiza Azis, Fajriani Azisah Alisyahbana, Andi Naila Quin Azisah Alisyahbana, Andi Nailah Quin Azizah , Nurul Azzahra, Andi Shelma Putri Bakri, Asri Ady Bakry Bakry Bakry Balo, Maulana Rumi Irwan Baso, Fadhlirrahman Basri Bado, Basri Betania Kartika Muflih Betania Kartika Muflih Dary Mochamad Rifqie Della Fadhilatunisa Devi Miftahul Jannah Dewi Fatmarani Surianto Dian Arishandy Imansyah Dian Arishandy Imansyah Diarra, Salim Dimas Prayoga Dindin Abidin Dito Anurogo Dzakiyyah Alfaaizah Eka Adnan Agung Eliagus Telaumbanua Eliana Eliana Elma Nurjannah Eri Mardiani Ernawati Ab Erwin Erwin Eva Yuniarti Utami Eva Yuniarti Utami Fachry Abda El Rahman Fajriani Azis Fajriani Azis Farah Ivana Fardan, Muhammad Fardhani, Muhammad Faris Faruq, Ahmad Faris Al Fasiha Fasiha Fasiha Faslul Rahman Fathiah Fatimah Nur Arifah Fatimah Zahra Fatma Sarie Fatma Sarie Fatmawati, Fatmawati Fauziah Rahmasari Fiskia Rera Baharuddin Fitra Ramadani Fitrianti, Retno Hajar Dewantara Hajar Dewantara Halek Mu'min Haliana Halim Halim, Nur Hamdan, Muhammad Nurfaizy Hapsari Widayani Hartono Hartono Hartono Hasbiah, Sitti Hasisa Haruna Hasisa Haruna Hasyim, Sitti Hajerah Hermaliah Hasanah Putri Herni Ramayanti Hidayat M., Wahyu Ibrahim Al khalil Ibrani, Juan Veron ilham abu Ilham Abu Ilma Wulansari Hasdiansa Imansyah, Dian Arishandy Ina Septiani Inanna Indah Merakati Indah Wati Indra Kesuma Intan Aulia Intan Novia Astuti Irfan, A. Muh. Irwan Balo, Maulana Rumi Irwan Suryadi Irwandi Irwandi Sihombing Isma, Ardian Isma, Aswan Iwan Harsono Jannah, Devi Miftahul Jasruddin Daud Malago Jatmiko Wahyu Nugroho Joshua Juan Veron Ibrani Juan Veron Ibrani Judijanto, Loso Juharman, Muh. Kemalasari, Andi Anggi Kholiq M, Muh. Yusuf Khusnul Khatimah Kushariyadi Kushariyadi Kushariyadi Kushariyadi Loso Judijanto M. Gilang Ramadhan M. Ilham Nur M. Miftach Fakhri M. Yusri Mahmudatus Sholihah Maizul Rahmizal Marhawati Maryam Salampessy Maulana Rumi Irwan Balo Melati Suci Merung, Arteurt Yoseph Mihrab Afnanda Monika Sutarsa Mu'min, Halek Mubarak, Muh Fadel Mubin, Muh. Ibnu Muflih, Betania Kertika Muh Juharman Muh Taufik Muh Yahya Muh. Abi Faturohman Muh. Ibnu Mubin Muh. Juharman Muh. Yahya Muh. Yahya Muh. Yahya Muh. Yusuf K Muh. Yusuf Kholiq M Muhadjir Suni Muhajir, Muhammad Nur Alam Muhammad Alif Leo Muhammad Bitrayoga Muhammad Fajar B Muhammad Fardan Muhammad Faris Fardhani Muhammad Fikri Aqil Muhammad Ikhwan Rauf Muhammad Jufri Muhammad Jufri Muhammad Jufri Muhammad Muhammad Muhammad Nurfaizy Hamdan Muhammad Nurfaizy Hamdan Muhammad Rahmattullah Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Satrio Mubaraq Muhammad Zuhdi Muhammad Zuhdi Mutmainnah Nasrullah Nasrullah Nasrullah Nirmala S., Aprilianti Novia Fitri Ramadani Novita Sari Novita Sari Nur Andini Sudirman Nur Astaman Putra Nur Farah Fajriaty Muchlis Nur Halim Nur Halim Nur Yahya Akhmad Nurafni Oktaviyah Nurdin Nurdin Nurdin Nurhayani nurhayani Nurhayani Nurhayani Nurikhlas Noerpa Gunawan Nuril Huda Nurlaila Syarfiah Asfo Nurlaila Syarfiah Asfo Nurrahmah Agusnaya Nurul Afiqah Annas Nurul Aulia Mentari NURUL AZIZAH NURUL AZIZAH Nurul Azizah Nurul Fadhilah Nurul Fadilah Aswar Nurul Husna Nurul Husna Nurul Mufida Nurzabrina Anugrani Oky Nur Pratiwi Johansyah Pada, Andi Tenri Paramita, A. Jamiati Pasomba, Alfian Poerwanto, Bobby Prameswari, Gusti Ayu Sri Adinda Pramudya Asoka Syukur Putri Nirmala Putri Nirmala Raden Mohamad Herdian Bhakti Radha Hasda Halfis Raharimalala, Soussou Rahayu, Alyah Rahayu, Widuri Rahman, Faslul Rahmat Hidayat Rahmatullah Ramadani, Fitra Rasbi, Muh. Ratna Dewi Rauf, Annajmi Rauf, Muhammad Ikhwan Regina Rendy. C. E. Pesiwarissa Ririn Mardhani Syakur Riska Aisyah Nurjanna Rizka Aisyah Nurjannah Roinah Roinah Rosidah Rosidah Rosidah Rosidah Rosidah Rudi Kurniawan Rudi Kurniawan Rusni Andriani Ryketeng, Masdar Salim Diarra Salim Diarra Salim Diarra Setialaksana, Wirawan - Sigit Sahalik Rahman Sigit Sahalik Rahman Siryayasa, I Nyoman Sisca Cletus Lamatokan Sisca Mediyanti Siska Yulia Defitri Siti Nuridah Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Hasbiah Slamet Riyadi Sofyan, Iradat Rayhan Soni Suardi Soussou Raharimalala Soussou Raharimalala Soussou Raharimalala Soussou Raharimalala Sri Undai Nurbayani Sri Yuniarti Sucipto, Kiki Resky Ramdhani Sudarmanto, Eko Suharto SUHARTO Sulfa Inriani Sumarsih . . Sumiati Tahir Suryadi, Irwan Syafrida Damanik Syam, Agus Syamril, Syamril Syamsul Bahri Syarief, Rahmat Ummul Khaerani Utami, Eva Yuniarti Widuri Rahayu Windarsari, Wiwin Riski Windasari, Wiwin Riski Wiwin Riski Windarsari Yasrul Yayuk Chayatun Machsunah Yulia Novita Yunita Alfira Liadi Zulham Zulham Zulkifli Zulkifli Zulkifli Zulkifli