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All Journal Journal of Nutrition College ARABIYAT Tamaddun: Jurnal Kebudayaan dan Sastra Islam Taqdir ELT Forum: Journal of English Language Teaching Perisai : Islamic Banking and Finance Journal DE LEGA LATA: Jurnal Ilmu Hukum Walisongo Journal of Chemistry Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Dinamika UMT Jurnal Pancar (Pendidik Anak cerdas dan Pintar) Akademika Community Development Journal: Jurnal Pengabdian Masyarakat Minhaj: Jurnal Ilmu Syariah Ideguru: Jurnal Karya Ilmiah Guru Justisi : Jurnal Ilmu Hukum Jurnal Independent Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Pengabdian Masyarakat Indonesia Bisnis Net : Jurnal Ekonomi dan Bisnis El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) J-ESA (Jurnal Ekonomi Syariah) Community Services and Social Work Bulletin Indonesia Law Reform Journal (ILREJ) Middle Eastern Culture & Religion Issues KENDALI: Economics and Social Humanities Kitabina: Jurnal Bahasa dan Sastra Arab Innovative: Journal Of Social Science Research AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Waspada : Jurnal Wawasan Pengembangan Pendidikan Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Mau'izhoh: Jurnal Pendidikan Agama Islam ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Science Information System and Technology Indonesian Proceedings and Annual Conference of Islamic Law And Sharia Economic (IPACILSE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Law and Justice SHAF: JURNAL SEJARAH, PEMIKIRAN DAN TASAWUF Journal of Professional Elementary Education Jurnal Bisnis Recent in Engineering Science and Technology Dharma: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Mu'amalatuna: Jurnal Ekonomi Syariah CITAKARYA Jurnal Pengabdian Masyarakat Islamic Financial And Accounting Review Ekopedia: Jurnal Ilmiah Ekonomi As-Syirkah: Islamic Economic & Financial Journal
Ulil Albab
Universitas Islam Negeri Raden Fatah Palembang
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Analysis of the Differences in Supreme Court Rulings in Tax Case Review: Implications for Legal Consistency (Study of Supreme Court Decisions Number 4421/B/PK/PJK/2023 and Number 5201/B/PK/PJK/2023) Erlangga, Rully; Albab, Ulil
Law and Justice Vol. 9 No. 2 (2024): Law and Justice
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/laj.v9i2.6587

Abstract

This study aims to explore the decision-making process in the Supreme Court and its impact on legal consistency through a normative approach and document analysis. The research focuses on Supreme Court Decision Number 4421/B/PK/Pjk/2023 regarding the Judicial Review of Tax Court Decision Number 000953.16/2022/PP/M.VB in 2022, which granted the Judicial Review request, as well as Supreme Court Decision Number 5201/B/PK/Pjk/2023 regarding the Judicial Review of Tax Court Decision Number 00957.16/2022/PP/M.VB in 2022, which denied the Judicial Review request. Although the subject matter of the disputes was the same, specifically the determination of Value Added Tax (VAT) obligations for the 2016 tax year, the rulings were different. This research adopts a normative approach that examines the applicable legal norms and principles, along with document analysis to evaluate the Supreme Court decisions. The study identifies the factors influencing judicial interpretation and the complexity of achieving legal consistency within the judicial system through an in-depth analysis of the decision texts and legal considerations. The research aims to provide insight into legal consistency, the factors causing differences in rulings, and the decision-making process within the Supreme Court. Additionally, the study highlights the implications for legal stability and public trust while offering critiques and recommendations for improving legal policy and practice in the future. Overall, this research serves to deepen the understanding of the dynamics of court decisions at the highest level and contributes to enhancing the legal system to be more consistent and just.
STRATEGI PEMASARAN DALAM PENGEMBANGAN USAHA TOKO DIKROMOSHOP PERSPEKTIF EKONOMI ISLAM Masyithah, Siti; Albab, Ulil; W., Nina Ramadhani
Mu'amalatuna: Jurnal Ekonomi Syariah Vol 5, No 2 (2022): Mu'amalatuna: Jurnal Ekonomi Syariah
Publisher : Universitas Muhammadiyah Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36269/muamalatuna.v5i2.1415

Abstract

Ilmu Ekonomi Islam adalah ilmu pengetahuan yang mempelajari tentang perekonomian yang berbasis nilai-nilai Islam. Pendapat lain mengatakan, Ekonomi Islam adalah usaha manusia untuk mengelola sumber daya guna mencapai kesejahteraan rakyat mengikuti aturan Al-Qur’an dan As-Sunnah. Strategi pemasaran adalah target dan tujuan yang dibuat oleh perusahaan secara rinci untuk mencapai sasaran perusahaan. Berdasarkan identifikasi masalah, maka rumusan masalah yang akan dibahas oleh penulis yaitu yang pertama, bagaimana strategi pemasaran dalam pengembangan usaha yang dilakukan Toko Dikromoshop. Kedua, bagaimana strategi pemasaran dalam pengembangan usaha Toko Dikromoshop ditinjau dari perspektif Ekonomi Islam. Penelitian ini dilakukan bertujuan mengetahui bagaimana strategi pemasaran dalam usaha Toko Dikromoshop menurut perspektif Ekonomi Islam. Jenis penelitian ini adalah penelitian lapangan yang bersifat kualitatif yang dihasilkan dari data deskriptif dari beberapa langkahlangkah penelitian lapangan yang berupa data wawancara, baik secara lisan dan tertulis terhadap seseorang dan objek yang diamati. Setelah penulis melakukan analisis data hasil penelitian ditemukan dalam menjalankan kegiatan bisnis dari sudut pandang strategi pemasaran perspektif Ekonomi Islam Toko Dikromoshop, selain menerapkan teori dan konsep strategi pemasaran konvensional, juga menerapkan strategi pemasaran Islam dan beberapa prinsip pemasaran Ekonomi Islam antara lain: menerapkan pemasaran Islam, menerapkan etika bisnis Islam, menerapkan kegiatan pemasaran sesuai dengan prinsip Nabi Muhammad SAW sebagaimana yang pertama, siddiq (jujur, adil) kunci semua aturan dalam hidup adalah kejujuran. Kedua, amanah (terpercaya) segala sesuatu atau tanggung jawab yang diberikan kepada manusia untuk dilaksanakan. Ketiga, fathanah (kecerdasan) bahwa dalam hidup di dunia ini kita harus menerapkan kebijaksanaan untuk selalu terus berinovasi dan berproduksi baru untuk memberikan lebih banyak keuntungan. Keempat, tabligh (komunikasi) bahwa membangun komunikasi yang baik merupakan modal penting yang harus dimiliki dalam dunia bisnis.
Manajemen Perpustakaan Di Universitas Nahdlatul Ulama Al Ghazali Albab, Ulil; Masfufah, Elok Zamzani
WASPADA (Jurnal Wawasan Pengembangan Pendidikan) Vol 13, No 1 (2025): WASPADA
Publisher : Faculty of Teacher Training and Education of Undaris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/waspada.v13i1.717

Abstract

This thesis research discusses the library management process at Nahdlatul Ulama Al GhazaliUniversity and what are the obstacles in implementing this management. The aim of this research is to find outhow library management is carried out by the Al Ghazali Library starting from the planning, organizing,implementing and monitoring stages as well as to find out the obstacles to the management process at the AlGhazali Library. In this research, the research subjects taken were the head of the library, the technicalservices sector, the reference services sector, and the library services sector. The data collection techniquesused by researchers used observation, interviews and documentation.The results of this research are library management which refers to national library standards whichinclude Library Collection Standards, Library Facilities and Infrastructure, Library Service Standards,Library Staff Standards, Library Administration, and Library Management Standards. Therefore, as a resultof this research, researchers found that every management process starting from planning, organizing,implementing and supervising was carried out by paying attention to the library's national standards.Keywords: Library Management, National Library Standards
Matching NPWP and NIK in the Perspective of Indonesian Tax Law: A Comprehensive Study of the Principles of Legal Certainty and Justice for Taxpayers Evansarid, Argi; Albab, Ulil; Amiludin, Amiludin
DE LEGA LATA: JURNAL ILMU HUKUM Vol 10, No 2 (2025): July-December
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/dll.v10i2.24588

Abstract

The policy of matching the Taxpayer Identification Number (TIN) with the National Identity Number (NIN) in Indonesia is implemented to enhance the efficiency of tax administration and the accuracy of taxpayer identification. Although the objectives of this policy are positive, its implementation faces several legal challenges, particularly related to the principles of legal certainty and fairness for taxpayers. This study aims to comprehensively evaluate the policy from the perspective of Indonesian tax law. The research employs a qualitative approach combining normative and empirical legal research methods. Normative research was conducted through the analysis of tax regulations, while empirical research involved data collection through interviews with tax practitioners, officials from the Directorate General of Taxes, and relevant taxpayers. The findings reveal that this policy encounters administrative and technical obstacles, as well as insufficient coordination among government institutions. Additionally, applying higher tax rates to taxpayers who fail to match their TIN with their NIN, without clear exemption mechanisms, has led to legal uncertainty and unfairness. Limited technological access and inadequate public understanding further exacerbate these issues. To address these challenges, a comprehensive evaluation, improved inter-agency coordination, enhanced public outreach, and transparent and clear exemption mechanisms are required. Consequently, this policy is expected to improve tax compliance while ensuring fairness and legal protection for all taxpayers.
Pemberdayaan Masyarakat melalui Pelatihan Videografi sebagai Strategi Pengembangan Promosi Wisata Pantai Kutang Albab, Ulil; Inayah, Karimatul; Saputra, Surya Agung Agan; Huda, Muflikhul
Dharma: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Juni
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/dharma.v5i2.335

Abstract

The strategy of using video media is very powerful in today's technological era. However, the current problem is the lack of skills and abilities in producing and developing videos into an interesting media. Thus, the availability of adequate basic knowledge and skills in editing and videography is very important, especially in efforts to advance promotion in the field of tourism. This research was conducted with a qualitative approach using data collection techniques: interviews, observations, documentation, and questionnaires. With this method, it is expected to obtain concrete data that is in accordance with the needs of the research carried out in Labuhan Brondong Lamongan village. After the data was collected, it was then analyzed using a qualitative descriptive method. The results of community service show that this activity has a positive impact on residents, managers, government, and the wider community. This activity is also able to empower the community in developing the promotion of Kutang Beach Tourism in Labuhan Brondong Lamongan Village.
Kenakalan Remaja Dan Bahaya Tawuran Dalam Perspektif Hukum: Membangun Generasi Muda Yang Berintegritas Albab, Ulil
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 03 (2025): Agustus - Oktober
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i03.2288

Abstract

Fenomena kenakalan remaja dan tawuran pelajar menjadi permasalahan sosial yang berdampak luas terhadap perkembangan generasi muda serta ketertiban masyarakat. Penyuluhan hukum ini diselenggarakan dengan metode tatap muka dan tanya jawab secara interaktif, yang memungkinkan peserta memahami materi secara komprehensif sekaligus mendiskusikan berbagai permasalahan yang dihadapi secara langsung. Dalam penyampaian materi, peserta diberikan pemahaman mendalam mengenai bentuk-bentuk kenakalan remaja, faktor internal dan eksternal penyebab tawuran, serta konsekuensi hukum yang diatur dalam Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (SPPA). Pendekatan interaktif ini mendorong peserta untuk lebih kritis dalam menilai dampak sosial, psikologis, dan hukum dari perilaku menyimpang. Dengan penyuluhan ini menunjukkan adanya peningkatan kesadaran hukum, penguatan pemahaman tentang pentingnya integritas, serta terbentuknya sikap preventif terhadap tindakan kenakalan dan kekerasan kolektif. Selain itu, penyuluhan ini juga menekankan peran sinergis antara keluarga, sekolah, dan masyarakat dalam membentuk karakter remaja agar terhindar dari perilaku destruktif dan lebih bertanggung jawab dalam kehidupan bermasyarakat.
FUNGSI KALIGRAFI ARAB SEBAGAI MEDIA DAKWAH VISUAL DI MASYARAKAT MUSLIM MODERN Qothrunnadha, Qothrunnadha; Billah, Muhammad Arif; Albab, Ulil; Al-Mujaki, Muhammad Fikri; Daffa, Dzulfaqor; Adli, Muhammad Mukti; Yazid, Sultan; Rokhim, Minatur
Shaf: Jurnal Sejarah, Pemikiran dan Tasawuf Vol. 3 No. 1 (2025): SHAF: JURNAL SEJARAH, PEMIKIRAN DAN TASAWUF
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/js.v3i1.451

Abstract

Arabic calligraphy is one form of Islamic art that not only contains high aesthetic value, but is also full of spiritual messages. In the context of modern Muslim society, Arabic calligraphy is not only found in places of worship, but also in digital media, popular culture products, and public spaces. This study aims to examine the function of research using a descriptive qualitative approach through library studies and observations of visual da'wah media that utilize calligraphy. The results of the study show that Arabic calligraphy functions as a means of reminding Islamic values, strengthening the visual identity of Islam, and a bridge of communication for da'wah that is authentic in the digital era.
Kontribusi Komite Daerah Ekonomi dan Keuangan Syariah (KDEKS) terhadap Perkembangan Sektor Ekonomi Kota Bandar Lampung Albab, Ulil; Sutopo, Heri; Algarini, Dona
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 2 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i2.3247

Abstract

This study aims to investigate the contribution of the Regional Committee for Sharia Economics and Finance (KDEKS) to the development of the economic sector in Bandar Lampung City. The background of the study highlights the importance of sustainable economic growth in Indonesia, especially in the context of sharia economics as an effort to improve people's welfare. Although Indonesia has a Muslim majority population and has been active in developing sharia financial institutions, the existence of sharia finance is still relatively new and has a relatively small impact compared to the conventional financial sector. This study uses a qualitative descriptive approach, with data collection techniques including questionnaires, observations, and interviews. The research subjects involved the heads and members of KDEKS, while the research objects included regulations and policies, education and training, collaboration and synergy, infrastructure development, and promotion and marketing in the context of economic development in Bandar Lampung City. Data collection was carried out at the KDEKS office in Bandar Lampung City, with a research period of one month. Data were analyzed in stages, starting from data reduction, data presentation, to formulation or verification of conclusions. The results of the study show that KDEKS has a strategic role in the development of the sharia economic sector in Bandar Lampung City. Through this approach, researchers hope to provide a comprehensive picture of KDEKS's contribution to the city's economic development.
Pengenalan Ekonomi Syariah pada Ikatan Pelajar Muhammadiyah (IPM) Saputra, Anggi; Albab, Ulil; Shidiq, Rois; Syafi’i, Aris
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v1i1.58

Abstract

Pengbadian ini bertujuan untuk mengenalkan ekonomi syariah kepada Ikatan Pelajar Muhammadiyah dengan menggunakan metode kajian pustaka. Pendekatan penelitian ini didasarkan pada analisis literatur yang berasal dari jurnal-jurnal kredibel dan berita-berita otoritatif. Penelitian ini termasuk dalam kategori penulisan kepustakaan, di mana data dan informasi diperoleh dari sumber-sumber pustaka seperti buku, hasil penelitian, jurnal, dan bahan bacaan lainnya yang masih relevan dengan topik penelitian ini. Melalui penggunaan metode kajian pustaka, penelitian ini mengidentifikasi dan menganalisis konsep-konsep dasar dalam ekonomi syariah serta penerapannya dalam konteks Ikatan Pelajar Muhammadiyah. Dalam penelitian ini, ditinjau berbagai sumber informasi terpercaya yang menyajikan pandangan yang komprehensif dan mendalam tentang ekonomi syariah. Hasil penelitian ini menunjukkan bahwa pengenalan ekonomi syariah kepada Ikatan Pelajar Muhammadiyah melalui metode kajian pustaka dapat memberikan pemahaman yang lebih baik mengenai prinsip-prinsip ekonomi syariah, akad-akad dalam transaksi ekonomi, sistem keuangan syariah, dan nilai-nilai Islam yang mendasarinya. Penelitian ini juga memberikan wawasan tentang pentingnya penerapan ekonomi syariah dalam organisasi kepemudaan dan memotivasi anggota Ikatan Pelajar Muhammadiyah untuk menerapkan prinsip-prinsip ekonomi syariah dalam kehidupan sehari-hari dan kegiatan organisasi mereka. Kesimpulannya, pengenalan ekonomi syariah kepada Ikatan Pelajar Muhammadiyah melalui metode kajian pustaka memberikan kontribusi penting dalam meningkatkan pemahaman dan kesadaran anggota organisasi tentang ekonomi syariah. Penelitian ini diharapkan dapat memberikan dasar yang kuat bagi implementasi ekonomi syariah dalam kegiatan organisasi dan perekonomian yang lebih Islami.
Pengaruh Pertumbuhan Ekonomi, Nilai Tukar dan Keterbukaan Perdagangan terhadap FDI di Indonesia Albab, Ulil
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hn37bd83

Abstract

Penelitian ini menganalisis faktor-faktor yang memengaruhi Investasi Langsung Asing (FDI) di Indonesia selama periode 1980–2024 menggunakan metode Ordinary Least Squares (OLS) dan pengujian asumsi klasik. Variabel independen yang digunakan mencakup pertumbuhan ekonomi, nilai tukar, dan keterbukaan perdagangan. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi berpengaruh positif namun tidak signifikan terhadap FDI, menandakan bahwa peningkatan output belum cukup untuk menarik modal asing secara berkelanjutan. Sebaliknya, nilai tukar berpengaruh positif dan signifikan, menegaskan bahwa stabilitas mata uang mampu meningkatkan kepercayaan investor serta mengurangi risiko transaksi. Menariknya, keterbukaan perdagangan berdampak negatif signifikan terhadap FDI, mengindikasikan bahwa liberalisasi berlebihan dapat mengalihkan fokus investor ke aktivitas perdagangan jangka pendek. Oleh karena itu, Indonesia perlu menjaga stabilitas nilai tukar dan menyeimbangkan kebijakan perdagangan dengan strategi industrial.
Co-Authors Abdul Hamid Abidah, Asiska Nur Abizar Abizar Abizar Abizar, . Adinda Damayanti Adli, Muhammad Mukti Afifah, Mutiara Nur Ahadiyah, Wahyu Ahmad, Dwi Nurfauziah Ahmad, Shieva Nur Azizah Akhmad Wahyu Dani, Akhmad Wahyu Al-Mujaki, Muhammad Fikri Algarini, Dona Amalia Putri, Erika Husna Amiludin, Amiludin anggi saputra Anis Rosyidah Apriani, Nining Aprianti, Putri Yudini Ariska, Mega Aryadita, Bimo Putra Aryu Candra Aslamiyah, Sun'iya Zahrotul Bakhar, Muhamad bakhar, Muhammad Billah, Muhammad Arif Binti Nur Asiyah Bustam, Bustam Chatarina Umbul Wahyuni Choiriyati, Sri Choiriyati, Sri Choiriyati Daffa, Dzulfaqor Daniel Happy Putra Dewi, Citra Kurnia Dinda Amorcha, Videa Dwi Anggraini Erlangga, Rully Erlianti, Erlianti Evanita Evanita, Evanita Evansarid, Argi Fachri, Muh. Fadli Sirait Fatmah Febriansyah, Rezki Frihatni, Andi Ayu Hapzi Ali Hasbiyadi, Hasbiyadi Hidayati, Avifah Hidayatulloh, M. Arief Huda, Muflikhul I Ketut Sucita Inayah, Karimatul Isman, Soubar Jayawarsa, A.A. Ketut Khalidy, Shodiq Khotimah, Ina Khusnul Latha M. S Lestari, Indri Wahyu Lutfiani, Ulfa Mappamiring Mappamiring Masfufah, Elok Zamzani Maskur Masyithah, Siti Mawardi, . Moch. Fatkhuronji, Moch. Mubin, Ali Muhammad Luthfi Muhammad Rasyad Al Fajar Muhammad Walidin Muthi'ah, Sirrin Ummi N, Laili Irfatun Nazulah, Laili Irfatun Ninik Rustanti Nugroho, Anggi Septia Nuriah, Azka Pamungkas, Try Patoni, LM Ikbal Prasetyo, Aldi Pratiwi, Putri Hadiyanti Purnamasari, Hetty Purnomo, Suseno Hadi Qirom, Qirom Qothrunnadha, Qothrunnadha R. Arizal Firmansyah, R. Arizal Rahmat Hidayatullah Raihan, Muhammad Aulia Ramadhani Wulandari, Nina ratih rizqi nirwana, ratih rizqi Razif, Imran Bukhari Reka, Novia Rinawati Rizkal Fajri, Muhammad Rokhim, Minatur Rony Darpono Salsabilah, Adinda Talia Saputra, Surya Agung Agan Saputri, Melyana Willy Septiani, Altiah Septiani, Dina Florensia Shidiq, Rois Shodiq, Ja'far Sholehah Sinta, Priti Siti Nurhaliza Sjahruddin, Herman Sofyan Harahap Solly Aryza Sultan Yazid Sutopo, Heri Syafi’i, Aris Syamsiar, Syamsiar Syamsul Arifin Syifaunisya, Fimalati Teguh Wiyono Tjahjani, Joejoen Ulfa, Fatonah Umar Haris Sanjaya, Umar Haris W., Nina Ramadhani Wulandari, Nina Ramadhani Wulandari, Rosy Dwi Yuliza Yuliza Yuniar Yuniar Zaenal Muttaqin Zamzami Sulthony, Razy