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All Journal Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Muhammad Yafiz
North Sumatra State Islamic University

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Implementation of 'Usyur in Tax Revenue During the Covid-19 Period in Medan City Nurlaily Nurlaily; Muhammad Yafiz; Yenni Samri Juliati Nasution
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 9, No 1 (2022): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v9i1.2821

Abstract

The coronavirus has had a tremendous impact on the world economy, many people's businesses have experienced a decline in revenue during covid-19. Hotel and restaurant tax revenues during the covid19 period have also been paralyzed. So that tax deposits become the heaviest burden for business actors. In this case, how does the concept of 'Usyur see the problems that plague this world so that tax revenues during the Covid-19 pandemic. This research uses qualitative research methods with descriptive analysis. A qualitative approach is an approach that seeks to interpret the meaning of an event as an interaction of human behavior in a particular situation. The results found are that 'Usyur provides relief to business actors when an outbreak hits the world, but in its implementation it often experiences obstacles and obstacles and its application has not been implemented in Indonesia. 'usyur has not been fully implemented even though there are sharia hotels and restaurants, 'usyur has not been as busy as it is going well, although the concept will lead to the concept of sharia tax revenue. This is an input for future business actors in realizing sharia tourism and hotels
Development Strategy of PPM al-Kautsar Micro Waqf Bank in Lima Puluh Kota Regency Nurhafiani Nurhafiani; Azhari Akmal Tarigan; Muhammad Yafiz
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 9, No 2 (2022): October
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v9i2.2917

Abstract

This research aims to find out and analyze the development strategy of the PPM Al-Kautsar Micro Waqf Bank in the Lima Puluh Kota Regency. The data analysis technique used is the SWOT analysis method (Strenght, Weakness, Opportunity, Threats). Based on the results of the SWOT matrix analysis, it is known that the strategy that can be carried out in developing a Micro Waqf Bank is stratetgi SO by using all strengths to take advantage of existing opportunities. The strategy is consistency of low mentoring services (ju'alah, without collateral and interest by utilizing government restructuring programs, utilizing the role of kyai in establishing good cooperation and building trust with institutions, local governments, the community socializing the existence of Micro Waqf Bank, carrying out Halmi routines during a pandemic virtually and directly by complying with health protocols in providing education, direction, education to customers, improving the quality of services and products even though it already exists with a ball pick-up system, optimizing the empowerment of mentoring through digital so that customers can survive during the pandemic despite social restrictions but empowerment continues to run. The strategy of developing Micro Waqf Bank is to use Micro Waqf Bank digitalization in providing virtual education, promoting customer products through e-commerce and social media, utilizing the role of kiyai in socializing BWM programs to the community
Co-Authors Azhari Akmal Tarigan Nurhafiani Nurhafiani Nurhafiani Nurhafiani Nurlaila Nurlaila Nurlaily Nurlaily Ririn Khairiyah Yenni Samri Juliati Nasution