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All Journal EKSYA: Jurnal Ekonomi Syariah el-Jizya: Jurnal Ekonomi Islam
Hamonangan
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Economics, Econometrics & Finance

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ANALISIS BANTUAN RENOVASI UNTUK PENGEMBANGAN OBJEK WISATA PEMANDIAN AIR PANAS HJ. HUSNA LUBIS DI SIANCING LUMBAN DOLOK, SIABU, MANDAILING NATAL Hamonangan
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 2 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i2.2190

Abstract

This study aims to analyze the impact of renovation assistance on the development of the Hj. Husna Lubis Hot Spring Tourist Attraction in Siancing Lumban Dolok, Siabu, Mandailing Natal. The focus of this research is to assess the effectiveness of renovation assistance, which includes the construction of public facilities such as restrooms, parking areas, and road improvements, in increasing the number of visitors and its impact on the local community's economy. The research used a qualitative approach with a descriptive design. Data collection was carried out through interviews with the tourist attraction managers, local communities, and tourists, as well as field observations. Secondary data were obtained from the Mandailing Natal Bappeda reports regarding regional tourism development. The results of the study show that the renovation of facilities at the Hj. Husna Lubis Hot Spring successfully enhanced visitor comfort and prolonged their stay. Furthermore, there was an increase in economic activity around the tourist attraction, such as the opening of new business opportunities for the local community. However, the main challenge found was the lack of effective promotion, which has led to a limited number of tourists from outside the region visiting this tourist attraction. Issues regarding cleanliness and environmental management also need improvement to ensure the sustainability of the tourism site. Nevertheless, the renovation assistance has provided significant positive impacts, both in terms of facility quality and local economic empowerment. This study concludes that although the renovation has increased the tourist attraction's appeal, more structured management in terms of promotion, cleanliness, and community empowerment is essential to ensure sustainable development. With a more comprehensive plan, the Hj. Husna Lubis Hot Spring has the potential to become a leading tourist destination in Mandailing Natal Regency.
ANALISIS BANTUAN RENOVASI UNTUK PENGEMBANGAN OBJEK WISATA PEMANDIAN AIR PANAS HJ. HUSNA LUBIS DI SIANCING LUMBAN DOLOK, SIABU, MANDAILING NATAL Hamonangan
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 2 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i2.2190

Abstract

This study aims to analyze the impact of renovation assistance on the development of the Hj. Husna Lubis Hot Spring Tourist Attraction in Siancing Lumban Dolok, Siabu, Mandailing Natal. The focus of this research is to assess the effectiveness of renovation assistance, which includes the construction of public facilities such as restrooms, parking areas, and road improvements, in increasing the number of visitors and its impact on the local community's economy. The research used a qualitative approach with a descriptive design. Data collection was carried out through interviews with the tourist attraction managers, local communities, and tourists, as well as field observations. Secondary data were obtained from the Mandailing Natal Bappeda reports regarding regional tourism development. The results of the study show that the renovation of facilities at the Hj. Husna Lubis Hot Spring successfully enhanced visitor comfort and prolonged their stay. Furthermore, there was an increase in economic activity around the tourist attraction, such as the opening of new business opportunities for the local community. However, the main challenge found was the lack of effective promotion, which has led to a limited number of tourists from outside the region visiting this tourist attraction. Issues regarding cleanliness and environmental management also need improvement to ensure the sustainability of the tourism site. Nevertheless, the renovation assistance has provided significant positive impacts, both in terms of facility quality and local economic empowerment. This study concludes that although the renovation has increased the tourist attraction's appeal, more structured management in terms of promotion, cleanliness, and community empowerment is essential to ensure sustainable development. With a more comprehensive plan, the Hj. Husna Lubis Hot Spring has the potential to become a leading tourist destination in Mandailing Natal Regency.
An Islamic Economic Perspective on the Implementation of Progressive Taxation to Address Income Inequality in Indonesia Affandi, Faisal; Hamonangan
el-Jizya : Jurnal Ekonomi Islam Vol. 13 No. 2 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i2.13622

Abstract

Rising income inequality in Indonesia poses a persistent socio-economic challenge, requiring not only technical solutions but also ethically grounded fiscal strategies. This study explores the compatibility of progressive taxation with Islamic economic principles, particularly within the framework of maqāṣid al-sharī‘ah. It aims to examine how traditional Islamic instruments such as zakat, waqf, and infāq can conceptually align with modern fiscal tools in promoting distributive justice. The novelty lies in reframing progressive taxation as an ethical mechanism rooted in Islamic values, rather than a secular policy instrument. The study adopts a descriptive qualitative methodology through library research, utilizing secondary data from Scopus- and Web of Science-indexed journals, academic books, and classical Islamic texts. Using document analysis and deductive reasoning, the study synthesizes theoretical concepts into actionable insights for policy development in Indonesia. The findings indicate that, when ethically implemented, progressive taxation resonates with Islamic principles of ‘adālah (justice), maṣlaḥah (public interest), and social solidarity. However, Indonesia’s experience highlights the need for structural tax reform coupled with moral recalibration in fiscal governance. The study concludes that integrating Islamic ethical values into tax policy can enhance public trust, encourage voluntary compliance as ‘ibādah (worship), and promote inclusive, spiritually grounded economic development.
Co-Authors Faisal Affandi