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Pajak Bumi dan Bangunan, Pajak Air Tanah, Pajak Reklame dan Penerimaan Pajak Daerah pada Badan Pendapatan Daerah Kabupaten Cirebon Periode 2019-2023 Faganza, Ahmad Puli; Jaelani, Aan; Agustin, Afiqoh
Journal of Sharia Accounting and Tax Vol. 2 No. 1 (2024): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v2i1.263

Pajak merupakan sumber pendapatan yang penting untuk mendukung keuangan pemerintahan dan pembangunan, baik di tingkat pusat maupun daerah. Pentingnya sektor pajak harus ditingkatkan agar dapat memberikan kontribusi maksimal dalam menyelesaikan berbagai masalah, termasuk pembangunan, kesejahteraan masyarakat, dan tantangan sosial. Tujuan dari penelitian ini adalah untuk menguji pengaruh pajak bumi dan bangunan, pajak air tanah, serta pajak reklame terhadap pendapatan pajak di Kabupaten Cirebon dari tahun 2019 hingga 2023. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari Badan Pendapatan Daerah (Bapenda) dan Badan Kuangan dan Aset Daerah (BKAD) Kabupaten Cirebon. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pajak bumi dan bangunan serta pajak air tanah memiliki pengaruh yang signifikan terhadap pendapatan pajak daerah Kabupaten Cirebon, sementara pajak reklame tidak memiliki pengaruh yang signifikan terhadap pendapatan pajak daerah Kabupaten Cirebon.

Juridical and Socio-Cultural Analysis of Inheritance Distribution Under the Customary Law System of the Dayak Community in Indramayu Busthomi, Achmad Otong; Jaelani, Aan; Setyawan, Edy; Abadi, Khafid; Syam, Roqiyul Ma’arif
Hikmatuna : Journal for Integrative Islamic Studies Vol 11 No 1 (2025): Hikmatuna: Journal for Integrative Islamic Studies, June 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v11i1.10963

This study aims to analyze the inheritance distribution system within the Dayak community in Indramayu using a juridical-socio-cultural approach. The research employs a qualitative-descriptive method, integrating the analysis of positive law and customary law with local socio-cultural values specific to the community’s unique context. Data were collected through field observations, document studies, and semi-structured interviews with customary leaders and members of the Dayak community. The data analysis technique is based on the interactive model of Miles and Huberman and utilizes a normative-juridical and cultural-interpretive approach to explore the ongoing dynamics. The findings reveal that the bilateral kinship structure and customary principles such as Sejarah Alam Ngaji Rasa (the natural history of internal reflection), Menyatu dengan Alam (oneness with nature), and Ngaula Ning Anak Rabi (dedication to one's offspring and their spouses) influence an egalitarian inheritance system, although variations exist among subgroups. However, within the framework of legal pluralism and distributive justice, the system still reflects disparities, particularly concerning the rights of women and adopted children in matters of inheritance. The study recommends reformulating customary law to be more responsive to contemporary social justice values and to ensure the principles of non-discrimination and equality in the inheritance distribution process.

Macroeconomic Determinants of Islamic Stock Market Performance: An Analysis of Interest Rates, Inflation, Exchange Rates and Gold Prices Layaman, Layaman; Abdul Wadud, Abdul Muizz; Jaelani, Aan; Mawaddah, Zazilatul
Li Falah: Journal of Islamic Economics and Business Vol. 9 No. 1 (2024): June 2024
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10773

This study investigates how key macroeconomic variables influence the Islamic stock market in Indonesia through analysis of the Jakarta Islamic Index (JII). The research examines the impact of interest rates, inflation, exchange rates, and global gold prices on Islamic stock price movements, using monthly time series data from 2017 to 2021. The study employs multiple linear regression analysis with classical assumption tests to analyze the relationships between these variables. The findings reveal that interest rates have a significant positive effect on Islamic stock prices, while exchange rates demonstrate a significant negative impact. Inflation shows a negative but insignificant influence, and global gold prices exhibit a negative but statistically insignificant effect on the Islamic stock index. The model explains 69.8% of the variance in Islamic stock prices, indicating the substantial role of macroeconomic factors in determining Islamic stock market performance. These results provide valuable insights for investors, policymakers, and market participants in understanding the dynamics of Islamic stock markets and their relationship with broader economic conditions. The study contributes to the growing literature on Islamic finance by demonstrating how Sharia-compliant investments respond to various macroeconomic factors, offering practical implications for investment strategies and market regulation.

Juridical and Socio-Cultural Analysis of Inheritance Distribution Under the Customary Law System of the Dayak Community in Indramayu Busthomi, Achmad Otong; Jaelani, Aan; Setyawan, Edy; Abadi, Khafid; Syam, Roqiyul Ma’arif
Hikmatuna : Journal for Integrative Islamic Studies Vol 11 No 1 (2025): Hikmatuna: Journal for Integrative Islamic Studies, June 2025
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v11i1.10963

This study aims to analyze the inheritance distribution system within the Dayak community in Indramayu using a juridical-socio-cultural approach. The research employs a qualitative-descriptive method, integrating the analysis of positive law and customary law with local socio-cultural values specific to the community’s unique context. Data were collected through field observations, document studies, and semi-structured interviews with customary leaders and members of the Dayak community. The data analysis technique is based on the interactive model of Miles and Huberman and utilizes a normative-juridical and cultural-interpretive approach to explore the ongoing dynamics. The findings reveal that the bilateral kinship structure and customary principles such as Sejarah Alam Ngaji Rasa (the natural history of internal reflection), Menyatu dengan Alam (oneness with nature), and Ngaula Ning Anak Rabi (dedication to one's offspring and their spouses) influence an egalitarian inheritance system, although variations exist among subgroups. However, within the framework of legal pluralism and distributive justice, the system still reflects disparities, particularly concerning the rights of women and adopted children in matters of inheritance. The study recommends reformulating customary law to be more responsive to contemporary social justice values and to ensure the principles of non-discrimination and equality in the inheritance distribution process.

The Effect Of Price Discounts And Online Customer Ratings On Grabfood Consumer Loyalty On Salero Restaurant, South Jakarta Mar’i, Idzan Ihdil; Layaman; Jaelani, Aan
Cirebon International Journal of Economics and Business Vol. 2 No. 2 (2024): October 2024
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v2i2.169

Technological developments have resulted in the creation of online food delivery services that allow consumers to order food without having to come to the location. Efforts need to be made to maintain loyalty to consumers who use Grabfood services. The purpose of this study is to determine the effect of price discounts and online customer ratings on Grabfood consumer loyalty at Salero Restaurant. The research method used is a quantitative approach with an associative research type. Data collection was carried out using a questionnaire. The number of samples in this study was 100 respondents. The determination of respondents used a purposive sampling method with the following criteria: (1) respondents are users of Grabfood services on the Grab application, and (2) respondents have ordered Grabfood at the Salero Restaurant Merchant in South Jakarta at least once. The results of the study show that: (1) price discounts have a significant effect on Grabfood consumer loyalty at Salero Restaurant with a calculated tvalue > t table, namely 6.213 > 1.985. (2) Online customer ratings have a significant effect on Grabfood consumer loyalty at Salero Restaurant with a calculated t value > t table, namely 4.830 > 1.985. (3) Price discount and online customer rating simultaneously have a significant effect on Grabfood consumer loyalty at Salero Restaurantwith a calculated f value > f table, namely 56.783 > 3.09.

Upaya Pengembangan SDM Dalam Meningkatkan Kualitas Layanan Di PT Bank Tabungan Negara (Persero) Tbk Pratama, Gama; Jaelani, Aan
Ecobankers : Journal of Economy and Banking Vol. 4 No. 1 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v4i1.1135

Sumber daya manusia merupakan hal yang sangat penting dalam perkembangan perusahaan dan upaya tercapainya tujuan perusahaan. Layanan yang baik dan berkualitas sangat penting bagi nasabah bank, karena mereka mengandalkan bank untuk menyelesaikan berbagai kebutuhan keuangan mereka. Berikut adalah beberapa alasan mengapa layanan yang baik dan berkualitas sangat penting bagi nasabah bank. Rumusan masalah yang diajukan adalah Bagiamana kualitas layanan yang ada di Bank Tabungan Negara KCP Sumber? Bagaimana upaya pihak Bank Tabungan Negara KCP Sumber dalam meingkatkan kemampuan SDM guna terciptanya kualitas layanan yang baik? Penelitian ini menggunakan pendekatan kualitatif. Pendekatan yang menitikberatkan kepada pencarian data menggunakan teknik wawancara, observasi, dan studi pustaka. Peneliti mendeksripsikan hasil yang ditemui baik hasil wawancara maupun observasi lapangan. Hasil yang peneliti peroleh BTN Kantor Cabang Pembantu Sumber ini dalam upaya pengembangan SDM melalui pelatihan sebagaimana dengan prosedur yang berlaku dalam menjadi karyawan Bank BTN Kantor Cabang Pembantu Sumber yang berkualitas. Sedangkan dalam meningkatkan kualiatas pelayanan karyawan Bank BTN Kantor Cabang Pembantu Sumber mengikuti Standar Operasional prosedur yang berlaku seperti pelayanan yang cepat dan tanggap, melayani dengan sopan, dan menjaga kesabaran dalam mendengarkan keluhan nasabah dengan mencari solusi yang tepat

Measuring the Justice of Children's Inheritance Rights in Polygamy: A Comparison between Legal and Siri Marriages from the Perspective of Islamic Law Wulandari, Sri; Kholiq, Achmad; Jaelani, Aan; Djumhur, Adang Djumhur
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6612

The phenomenon of polygamy in Indonesia is still part of the complex socio-religious reality, mainly when polygamy is carried out without official registration, or known as nikah siri. In practice, the unrecorded marriage has a profound impact on the legal protection of children, particularly in terms of inheritance rights. Children born from serial marriages often do not receive legal recognition, so their position as heirs becomes weak or is not recognized at all. This study aims to measure the justice of children's inheritance rights in the context of polygamy through a comparison between children from formal and serial marriages in the perspective of Islamic law. With a normative qualitative approach, this study employs an in-depth literature review method, drawing on Islamic legal sources (the Qur'an, hadith, and fiqh books), national laws and regulations (Law No. 1 of 1974, Compilation of Islamic Law), as well as jurisprudence documents and other relevant scientific literature. The results of the study show that in Islamic fiqh, the principle of justice entitles all children from a valid marriage, whether recorded or not, according to shari'a, to inheritance as long as their fate is clear.However, in Indonesian national law, marriage registration is a mandatory administrative requirement to recognize the validity of the legal relationship between spouses, including in terms of inheritance. Children from a nikah siri do not automatically obtain inheritance rights unless the isbat nikah is determined and the determination of nasab is carried out through the court. This inequality highlights the disparity between the principles of Islamic law and the positivism of national law. This study recommends updating the regulations and approach of maqāṣid al-syarī'ah in family law policy to ensure justice and nondiscrimination of children's rights in all forms of marriage.

THE PROBLEM OF THE POSITION OF CIVIL SERVANTS IN ELECTIONS AND ELECTIONS PERSPECTIVE LAW NO. 7 OF 2017 JO LAW NO. 20 OF 2023 Soegianto; Widyani, Retno; jaelani, Aan; Usman
Jurnal Abdisci Vol 1 No 4 (2024): Vol 1 No 4 Tahun 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v1i4.181

The purpose of community service activities is to socialize the problem of the position of civil servants in elections and elections from the perspective of Law No. 7 of 2017 and Law No. 20 of 2023. The socialization will be held at Satpol PP Cirebon City on December 5, 2023. The socialization material presented was related to the problem of the position of civil servants in the 2024 Elections and Elections, what civil servants can and cannot do to maintain civil servants' neutrality following Law No. 5 of 2014 and Law No. 20 of 2023 concerning civil servants. The sanction of non-neutrality of civil servants will be removed from office and cause a blunder because campaigns can be carried out in schools, campuses, and government facilities, but not in places of worship. It is time to mature in the nation and state by accepting differences and working together, not alone but in a hostile manner. The 2024 democracy party is expected to take place with great joy.

Transformation and Sustainability of Livelihoods in Muslim Families Yasin, Ahmad Alamuddin; Salikin, Adang Djumhur; Jaelani, Aan; Setyawan, Edy
AL-ISTINBATH : Jurnal Hukum Islam Vol 8 No 2 November (2023)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v8i2.6722

From the perspective of classical scholars, the only things that constitute a livelihood are clothes, food, and lodging. According to traditional scholars, the husband is not responsible for taking care of the family's health, education, or any essential needs except clothing, food, and shelter. Wives frequently demand goods that are not even primary needs, which causes complications. The implementation of a living is not in accordance with the notions of classical fiqh since of course how individuals see how to provide for themselves has changed through time. The implementation of maintenance in Islamic families in Indonesia and the causes that cause different maintenance implementations will be the main topics of this study. Therefore, this study aims to analyze the transformation of livelihood in Muslim families. Multiple case studies, also known as collective case studies, are used in this study. Primary and secondary data sources were used to gather the data. Data reduction, data presentation, and data verification were used in the data analysis process. According to the study's findings, although life was once thought of as a gift a husband gave to his wife and only addressed a few basic necessities, it is no longer the same. The findings of this study offer a notion of five changes in livelihood. Specifically, transformation and continuation of the definition of subsistence, transformation and continuation of subsistence customs, transformation and continuation of subsistence forms, and transformation and continuation of subsistence processes.

Pemikiran Ekonomi Islam Tentang Konsep Produksi Mutadi, Mutadi; Jaelani, Aan; Wartoyo, Wartoyo
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2588

Pemikiran ekonomi Islam pada konsep produksi untuk mengimbangi pemikiran ekonomi produksi konvensional yang mana dalam ekonomi Islam memandang ekonomi berada di tengah dan memperjuangkan keseimbangan yang adil di semua bidang ekonomi, termasuk keseimbangan antara bisnis dan modal, sehingga menghasilkan output yang seimbang antara pemilik pabrik dan pekerja serta output produk yang halalan toyibah dan berkah untuk konsumen, dan pemilik perusahaan serta memberikan dampak manfat untuk kelompok sosial. Metode penelitian dalam penelitian ini menggunakan metode kwalitatif dengan riset pada jurnal sebelumnya dengan meneliti road map dari hasil karya yang sudah ekisis. Hasil Penelitian bahwa konsep produksi secara Islam dengan system bagi hasil dan membayar upah pekerja sebelum kering keringatnya, menghasilkan produk yang halalan toyibah dan berkah serta menguntungkan. Penegasan ini dapat diterima jika perilaku prinsip Islam ini dikerjakan dengan komprehensip, terhadap sarana, prasarana, peralatan produksi, bahan produksi yang halal dan metode konsep produksi secara syari’, konsep distribusi dan konsumsi secara Islam, maka menghasilkan barang produksi yang bermanfaat dan berkeadilan dan seimbang.

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