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All Journal Jurnal Studi Agama dan Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Community Development Journal: Jurnal Pengabdian Masyarakat Al-Khidmah: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Indonesia Auditing Research Journal Berbakti
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Analysis of Critical Thought Wahbah Wahbah az-Zuḥailī Concerning Determination Separations qosim, qosim
Jurnal Studi Agama dan Masyarakat Vol 10, No 2 (2016): Jurnal Studi Agama dan Masyarakat
Publisher : LP2M IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.917 KB)

Abstract

ABSTRACT This title of this study is An Analysis of Critical Thought Wahbah Wahbah az-Zuḥailī Concerning Determination Separations. The purpose of this study was to assess the Wahbah az-Zuḥailī thinking about the establishment of divorce, legal istinbath methods used , as well as the relevance of thought Wahbah az-Zuḥailī the context of divorces in Indonesia.The type of this study is library research (library research) . Data collected by using dokumentatif . While the method used in this study are fiqh, uṣul fiqhapproach and contextual historical approach.The results of the study showed that the determination of divorce divided into two divorces that do not require a court judgment and divorce which require a court decision. Separations that do not require a court decision is divorce by pronouncing talaq and khuluk . While divorce is a divorce requires a court decision that caused his wife to go to court and divorce taasuf .The underlying thought Wahbah az-Zuḥailī are the legal consequences of divorce and the seat of the court as an institution that handles divorce cases. Law istinbath method used is based on the HR at-Tirmidhi about divorce joke, Bukhari about the events of Ibn Umar that mentalak his wife in a state of menstruation, QS. al-Baqarah verse 231 and HR Ibn Majah on the prohibition of doing immorility. Relevance thought Wahbah az-Zuḥailī the context of divorces in Indonesia can be seen in taasuf divorce procedures and the validity of divorce outside the court on condition that the assembly had dug legal facts that can be used as strong evidence for a divorce.  Key word; Determination Separations, Wahbah az-Zuḥailī. 
Analysis of the impact of changes in the 11% VAT rate in increasing tax revenue Safitri, Erdila Yuni; Nataliawati, Rita; Qosim, Qosim; Winarsih, Tri
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13041

Abstract

This research aims to determine the impact of changes in value added tax rates in terms of increasing tax revenues at the Lamongan Pratama Tax Service Office. This research was carried out at the Laamongan Pratama Tax Service Office. The method in this research uses qualitative methods. This research uses primary and secondary data sources obtained through documentation, observation and interviews. Data analysis uses data reduction. Meanwhile, to validate the data using triangulation techniques of source, time and technique. Research results (1) The implementation of changes to the 11% VAT rate at KPP Pratama Lamongan has been good and effective, (2) The value added tax rate of 11% has also been implemented thoroughly so that the realization of tax revenues at the Pratama Lamongan tax service office has increased from the previous year (3) The impact of the change in the value added tax rate of 11% at the Pratama Lamongan tax service office is in the form of increasing tax revenue
Analysis of calculations, deductions, deposits and reporting income tax (PPh) article 21 for employees at CV. Putra Jaya Winarsih, Tri; Qosim, Qosim
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Income Tax Article 21 or what can be called Income Tax Article 21 is a tax on income in the form of salary, wages, honorarium, allowances and other payments in any name and in any form in connection with work or position, services and activities carried out by individuals subject to domestic taxation. . The purpose of this research is to determine the process of calculating, withholding, depositing and reporting Income Tax Article 21 for CV employees. Putra Jaya with reference to the provisions of PMK 168 of 2023 concerning instructions for implementing tax deductions on income in connection with work, services or personal activities. This research uses a descriptive method with a quantitative and qualitative approach. The research results show that the calculation of deductions, deposits and reporting of PPh Article 21 for employees has been implemented by CV. Putra Jaya is in accordance with PMK 168 of 2023.
Penguatan Pendidikan Karakter Berbasis Ekoteologi Pada Siswa Madrasah dalam Menghadapi Krisis Lingkungan Wafa, Ali; Qosim, Qosim; Millati, Millati; Subairi, Subairi
Al-Khidmah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Februari
Publisher : LP2M Institut Agama Islam Nazhatut Thullab Sampang, Indonesia

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Abstract

Membingkai Harmoni Alam: Ecoprint Sebagai Katalis Pemberdayaan Ekonomi Kreatif di Desa Turi Tri Winarsih; Bayu Malikhul Askhar; Qosim, Qosim; Mesra Berlyn Hakim; Imtinan Widhah Kumala
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 2 (2025): Juni 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i2.5945

Abstract

This community service is here to open new opportunities for the PKK mothers of Turi Village through Ecoprint Training. Amidst the challenges of limited income choices and abundant natural resources in the village, ecoprint has emerged as an innovative solution that is in line with the increasing market demand for environmentally friendly products. Recent data shows significant growth in Indonesia's sustainable fashion sector, but the spread of ecoprint knowledge still needs to be improved in rural areas. The main goal of this program is simple: to hone the technical skills of mothers in making ecoprints and open additional income for their families. We use a very practical approach, involving them directly from the preparation of gauze, arranging leaves, to the steaming and finishing process. We hope that through this program, ecoprint products from Turi Village will not only be a source of pride, but also improve the economic welfare of the community in a sustainable manner. In the future, we recommend the formation of business groups, facilitation of market access, design development, advanced training, and partnerships with the village government so that Turi ecoprint can continue to grow and become an icon of the creative economy
A Liquidity, Capital Intensity and Tax Aggressiveness: Profitability as a Mediating Role Mas’adah, Mas’adah; Sulistiowati, Rina; Nataliawati, Rita; Hakim, Mesra Berlyn; Qosim, Qosim
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1360

Abstract

This research aims to examine the influence of Liquidity, Capital Intensity on Tax Aggressiveness mediated by Profitability. The data used is archival data, namely secondary data obtained from the Indonesian Stock Exchange (https://www.idx.co.id/). The sample in this study refers to the financial statements of all companies listed on the Indonesia Stock Exchange during 2018-2022, namely 864 companies. The final sample in this research was 99 companies and the total final sample was 495 samples. The research results show that liquidity has a positive and significant effect on tax aggressiveness. Capital Intensity has a positive and significant effect on Tax Aggressiveness. Profitability has a significant effect on Tax Aggressiveness. Furthermore Profitability mediates the complete (complete mediation) effect of Liquidity on Tax Aggressiveness and Profitability mediates the partial (partial mediation) effect of Capital Intensity on Tax Aggressiveness
SOSIALISASI PENTINGNYA DIGITAL MARKETING BAGI WIRAUSAHA PEREMPUAN Nataliawati, Rita; Musyarofah, Siti; Qosim, Qosim; Handayani, Lilis; Wulandari, Rezah Sofia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25125

Abstract

Minimnya pengetahuan ibu-ibu tentang penjualan berbasis online serta bagaimana strategi memasarkan produk melalui platform digital. Sejauh ini pelaku wirausaha perempuan di desa Jatirejo dalam penjualannya sebatas menggunakan story whatsapp, sehingga keuntungan yang dimiliki masih tergolong rendah. Tujuan dari kegiatan ini adalah untuk memperkenalkan dan memberikan pengetahuan tentang pemasaran produk secara digital. Selain itu, diharapkan kegiatan ini juga dapat membantu pelaku wirausaha perempuan rumahan dalam memperluas pasar mereka, termasuk pasar nasional dan internasional. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah melalui pelatihan yang meliputi tahap persiapan yaitu melakukan observasi wilayah dan wawancara kepada Perangkat Desa Jatirejo untuk menggali informasi tentang permasalahan yang dihadapi oleh pelaku wirausaha perempuan di Desa Jatirejo, Kegiatan Sosialisasi kegiatan dengan cakupan materi berupa pengenalan pemasaran digital mulai dari teknik pemasaran digital dari penggunaan media sosial hingga membuka toko online. Materi yang disampaikan menggunakan Bahasa sederhana dan contoh yang mudah di pahami oleh peserta. Selanjutnya dibuka tanya jawab untuk memastikan penerimaan materi sosialisasi ini. Peserta aktif berpartisipasi sejak awal kegiatan sehingga mereka dapat langsung mempraktekkan cara menggunakan aplikasi digital untuk memasarkan prosuk mereka. Tahap terakhir Monitoring dan evaluasi berupa pengawasan account media social yang telah digunakan, apakah para pelaku usaha wirausaha Perempuan ini betul-betul mengaplikasikan dari pelatihan dan pendampingan yang telah dilakukan. Dengan mengikuti kegiatan sosialisasi ini diharapkan Masyarakat desa Jatirejo dapat meningkatkan pemasaran produk mereka melalu digital marketing.
OPTIMALISASI PENGGUNAAN SPSS UNTUK PENYUSUNAN ARTIKEL ILMIAH BERKUALITAS SCOPUS Qosim, Qosim; Nataliawati, Rita; Yaumi, Sri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.38500

Abstract

Penelitian ini bertujuan untuk mengoptimalkan penggunaan aplikasi SPSS (Statistical Package for the Social Sciences) dalam penyusunan artikel ilmiah berkualitas yang memenuhi standar publikasi jurnal bereputasi internasional, khususnya yang terindeks Scopus. Program ini dirancang sebagai kegiatan pengabdian kepada masyarakat melalui pelatihan intensif dengan pendekatan yang terstruktur dan berbasis praktik. Pelatihan mencakup pengenalan dasar SPSS, teknik analisis data, serta strategi penulisan artikel ilmiah yang sesuai dengan kriteria jurnal internasional. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai konsep statistik dasar, penguasaan teknis SPSS, serta kemampuan menyusun artikel ilmiah yang berkualitas. Peserta juga memperoleh keterampilan dalam menyajikan hasil analisis secara logis dan terorganisir, yang mendukung validitas penelitian dan peluang publikasi di jurnal bereputasi. Selain itu, program ini meningkatkan motivasi dan kepercayaan diri peserta dalam menghadapi tantangan akademik, sekaligus mendorong kolaborasi antarpeneliti. Melalui pendekatan holistik ini, pelatihan berhasil membekali peserta dengan kompetensi strategis yang dapat diterapkan secara berkelanjutan dalam kegiatan akademik dan profesional mereka. Program ini diharapkan dapat memberikan kontribusi signifikan terhadap penguatan daya saing peneliti Indonesia di tingkat global.
Literasi Pajak Digital bagi UMKM: Strategi Pemberdayaan Masyarakat melalui E-Sistem Perpajakan Qosim, Qosim; Tri Winarsih
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 02 (2025): ISSUE DESEMBER
Publisher : PT. Mifandi Mandiri Digital

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Abstract

Transformasi digital perpajakan di Indonesia melalui e-Filing, e-Bupot, dan DJP Online memberikan peluang besar bagi UMKM untuk menekan biaya kepatuhan sekaligus meningkatkan kualitas tata kelola usaha. Namun, rendahnya literasi pajak digital di kalangan UMKM, khususnya di Kabupaten Lamongan, masih menjadi hambatan serius. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM dalam memahami dan menggunakan sistem perpajakan digital dengan pendekatan Participatory Action Research (PAR). Program dilaksanakan dalam empat tahap: asesmen awal, pelatihan berbasis simulasi, pendampingan, serta evaluasi siklik. Data diperoleh melalui pre-test, post-test, observasi partisipatif, wawancara semi-terstruktur, dan dokumentasi. Hasil menunjukkan adanya peningkatan signifikan: kemampuan login DJP Online naik dari 25% menjadi 90%, penggunaan e-Filing dari 20% menjadi 85%, dan pemanfaatan e-Bupot dari 10% menjadi 70%. Secara kualitatif, peserta melaporkan berkurangnya rasa takut salah, peningkatan kepercayaan diri, serta mulai terbentuknya kebiasaan menata arsip digital. Pendekatan PAR terbukti efektif karena memberi ruang belajar berbasis praktik langsung, refleksi bersama, dan penguatan komunitas belajar. Kegiatan ini menyimpulkan bahwa literasi pajak digital bukan hanya instrumen teknis, melainkan strategi pemberdayaan yang mampu menjembatani kebijakan pemerintah dengan kebutuhan riil UMKM serta mendukung kepatuhan pajak sukarela yang berkelanjutan.
Co-Authors Ali Wafa Bayu Malikhul Askhar Hakim, Mesra Berlyn Imtinan Widhah Kumala Lilis Handayani Mas’adah, Mas’adah Millati, Millati Rita Nataliawati Safitri, Erdila Yuni Siti Musyarofah Subairi Subairi Sulistiowati, Rina Tri Winarsih Wulandari, Rezah Sofia Yaumi, Sri