Sri Sudiarti
Universitas Islam Negeri Sumatera Utara, Medan

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Analysis of the Role of Retribution for Building Permits on Regional Original Income at the Medan City Investment and One Stop Integrated Service Office Tassa Al-Dawiyah; Sri Sudiarti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.542

Abstract

This study aims to determine the level of effectiveness of the role of Building Permit (IMB) levies on increasing Medan City Original Revenue 2018-2021. The research approach in this study is descriptive qualitative, namely conducting an in-depth study of the effectiveness of IMB Retribution Receipts based on facts. Primary data was taken through direct observation from observed sources and recorded for the first time at the Medan City Investment and One Stop Integrated Service Office. Secondary data are summarized from records and documents, as well as archives at the Medan City Investment and One Stop Integrated Service Office. The results of this study indicate that the effectiveness of the acceptance of the Medan City Building Permit Retribution (IMB) from 2018 to 2021 has increased every year. In 2018 the effectiveness of IMB receipts was 17.5%, and experienced a continuous increase until 2021 the effectiveness of IMB receipts was 130%. Meanwhile, the contribution of building construction permit levies (IMB) to local revenue (PAD) in Medan City is relatively small. So that the efforts made by the Medan City Investment and One-Stop Integrated Service Office need to be further improved.
Service Quality Pada Perbankan Syariah Prespektif Maqashid Syariah Ibnu"ASYUR" Syahrul Amsari; Dana Syahputra Barus; Sri Sudiarti; Marliyah Marliyah
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3927

Abstract

Maqashid sharia is the main reference for maintaining social balance in society which is the basic goal of Islamic sharia. The author presents in simple terms the maqashid al-shari'ah theory according to Ibn Assyria's view. Points that are considered important in this issue include the definition of maqasid al-shari'ah, its content, and its implementation of Islamic banking. The low level of service quality provided by Islamic banking has resulted in a decrease in the level of customer trust, especially towards Islamic banking. Therefore, the author wants to examine the aspects of service quality which includes tangible, reliability, responsiveness, assurance and Empathy. This type of research is descriptive qualitative. Opinion of ibn Asyur which is considered in accordance with the Islamic Banking approach. Everything that contains the meaning of maintaining/maintaining the five maqasid al-shari'ah, is called mafsadah, rejecting/removing mafsadah means maslahah