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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Annusfy
Nur Asma
Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PERENCANAAN KEUANGAN SYARIAH PETANI SAWIT DALAM MENINGKATKAN ZISWAF Amrizal Amrizal; Muhamad Dhani Aswin; Nur Asma; Lia Survika; Lutfi Hidayati
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1194

Abstract

Oil palm farmer groups during the harvest season often do not control expenses while during the lean season they experience difficulties and are even trapped in Ijon loans or loan sharks. The purpose of this research is Analyzing the implementation of improving the standard of living of farmers by implementing Islamic financial planning, Analyze Farmers' understanding of contributing to the development of Ziswaf and Analyze how to determine good Islamic financial planning for farmers. The research design used descriptive qualitative with primary data sources in the form of interviews with oil palm smallholders with a sample of 9 farmers from around 150 oil palm smallholders in Kampung Baru Village, Bilah Barat District, Labuhan batu Regency. Qualitative data analysis using Nvivo12 Plus software as a data processing tool. The results of the study prove that firstly, oil palm smallholders have not been able to improve the welfare of the oil palm group based on the sharia financial system. do not understand how to develop Ziswaf assets so that they can be managed optimally. Second, oil palm farmers do not fully understand the contribution of zakat infak and alms assets to the maximum. Third, it is necessary to provide counseling on how to manage Islamic finance and Islamic financial planning based on the Islamic financial system
Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC) Nur Asma
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/598xfn17

Abstract

The emphasis of the abstract is primarily on the results of tax audits, which are an important instrument in ensuring corporate tax compliance with applicable tax regulations. Tax compliance not only covers the accuracy of tax calculations, but also the accuracy of tax procedures and administration. This paper aims to analyze the role of tax audits as an instrument for controlling tax compliance risks in companies using the case study of PT AAC. The research method used is a qualitative descriptive approach through literature study and analysis of Tax Court decisions. The results of the discussion show that tax audits play an important role in identifying tax non-compliance risks and ensuring formal and material compliance. The PT AAC case study shows that procedural errors in the tax audit process can result in the cancellation of the Tax Assessment Letter for Underpayment (SKPKB), thus emphasizing the importance of accurate audit procedures in controlling corporate tax compliance risks
Co-Authors Amrizal Amrizal Lia Survika Lutfi Hidayati Muhamad Dhani Aswin