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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

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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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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