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All Journal KHOZANA: Jurnal Ekonomi dan Perbankan Islam Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf JEBD IEB: Journal of Islamic Economics and Business Jurnal Ilmu Manajemen Dan Pendidikan
Fakhrina
Universitas Islam Negeri Raden Fatah Palembang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMANFAATAN ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN BAGI WAJIB PAJAK DI PROVINSI SUMATERA SELATAN Fakhrina, Fakhrina
KHOZANA: Journal of Islamic Economic and Banking Vol. 2 No. 2 (Juli 2019)
Publisher : Sekolah Tinggi Ekonomi Dan Bisnis Islam Darussalam

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Abstract

Abstrak             Tujuan dari penelitian ini adalah untuk mengetahui pemanfaatan Pasal 22 UU No. 23 Tahun 2011 Tentang Pengelolaan dan Pasal 4 UU No. 36 Tahun 2008 Tentang Pajak Penghasilan dan kendala yang dihadapi dalam pemanfaatan zakat sebagai pengurang pajak penghasilan dan upaya yang dilakukan untuk mengatasi kendala - kendala tersebut. Penelitian ini dilakukan melalui wawancara dan dokumentasi serta dianalisis dengan metode kualitatif. Jenis penelitian yang dilakukan adalah penelitian kepustakaan (library research). Dari analisis yang dilakukan, pelaksanaan ketentuan pembayaran zakat sebagai pengurang pajak penghasilan sesuai dengan undang-undang yang telah berlaku dapat dikatakan belum optimal. Hal ini dapat terlihat jumlah Wajib Pajak yang menggunakan haknya dalam fasilitas zakat sebagai pengurang pajak penghasilan hingga tahun 2010 masih rendah. Hal ini menunjukkan bahwa dengan diberlakukannya Undang-Undang Perpajakan maupun Undang-Undang Pengelolaan Zakat mengenai zakat sebagai pengurang pajak penghasilan tidak mempengaruhi jumlah Wajib Pajak untuk membuat laporan dan membayar zakat sebagai komponen dalam pengurang pajak penghasilan.   Kata Kunci: Zakat, Pajak, Zakat Sebagai Pengurang Pajak.
STRATEGY FOR DEVELOPING FINANCIAL SELF-RELIANCE THROUGH FOOD SECURITY INDEPENDENT BUSINESS AT BOARDING SCHOOLS, BANYUASIN DISTRICT ERDAH LITRIANI; M RASYID REDHO PRATAMA; FAKHRINA FAKHRINA; DISFA LIDIAN HANDAYANI; NURUL MUBAROK
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i2.231

Abstract

This study aims to determine the strengths, weaknesses, opportunities and challenges of developing an independent food security business at the Sabilul Hasanah Islamic Boarding School in Mainan Village, Sembawa District, Banyuasin Regency in order to increase financial independence in Islamic boarding schools. This research design uses descriptive analysis with SWOT analysis with 4x4 diagrams, data collection techniques using interviews and observations. The results of this study : 1). Strength: food security (rice) is an abundant resource. 2) Weakness: lack of capital, business units that are not too developed, gaps between managers and students who have their own busy lives and activities. 3). Opportunity: food security business can meet the needs of Islamic boarding schools, can be marketed to realize financial independence, in the future this business program can develop to be bigger in meeting market fulfillment, the regulations that support it are very clear. 4) Threaths: the challenges faced are food entrepreneurs who already exist, consistency of suppliers of raw materials and prices, use of technology in marketing, trends in consumer behavior.
CAN AUDIT QUALITY AND FINANCIAL PERFORMANCE AFFECT PROFIT MANAGEMENT IN SHARIA COMMERCIAL BANKS IN INDONESIA? RUDI ARYANTO; PUTRI ANDREANI; FAKHRINA FAKHRINA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v8i1.268

Abstract

This study aims to determine the effect of Audit Quality and Financial Performance on Earnings Management in Islamic Commercial Banks. The population in this study is 14 Islamic Commercial Banks in Indonesia in 2018-2020. The sample in this study totaled 30 samples from 10 Islamic Commercial Banks with an observation period of 3 years, using a purposive sampling method. This study uses multiple regression analysis techniques to test the hypothesis through the SPSS 25 program. The test results partially show that the variables of Audit Quality and Financial Performance have no effect on Earnings Management.
Pengaruh Kualitas Pelayanan Dan Diferensiasi Produk Terhadap Keunggulan Bersaing Pada Nasabah Bank Sumsel Babel Syariah KCP UIN Raden Fatah Palembang Viera Irawan; Hilda; Fakhrina
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Currently business competition is very competitive. Companies need a strategy to face this competition. The company must have more competitiveness compared to other companies. This competitiveness can be in the form of products produced, services or human resources. Likewise, in the world of the banking sector, especially in sharia banking, increasingly advanced technological developments have resulted in changes in customer tastes which have resulted in customers moving from one bank to another. This research aims to find out how service quality and product differentiation influence the competitive advantage of customers at Bank Sumsel Babel Syariah KCP UIN Raden Fatah Palembang. The Grand Theory of this research is to use the Resource Based View (RBV) theory. The method used is a quantitative method. The data collection technique was carried out by distributing questionnaires using a Likert scale. The sample in this study was 100 respondents with a sampling technique using Simple Random Sampling with the Slovin formula. The data analysis techniques for the questionnaire used are validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing with data processing using the SPSS ver 26 program. The research results show that the service quality variable (X1) tcount > ttable (3.428 > 1.984) has a positive and significant effect on customers' competitive advantage, so the higher the quality of service from the bank, the more customer interest there will be and can increase competitiveness. In the product differentiation variable (X2) tcount > ttable (6.318 > 1.984) has a positive and significant effect on customers' competitive advantage, so the better the bank improves the products it offers, the more superior the bank is compared to other banks. Based on the results of service quality (X1) and product differentiation (X2), they simultaneously have a positive and significant effect on the competitive advantage of customers at Bank Sumsel Babel Syariah KCP UIN Raden Fatah Palembang.
Pengaruh Kompensasi Dan Pengembangan Karir Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening Pada Bank SUMSEL BABEL Syariah Kc Palembang Selly Ardelia; Hilda; Fakhrina
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Every company will always try to improve employee performance, with the hope that the company’s goals will be achieved. The theory used is the theory of human resource management. This study aims to determine whether compensation, career development, and motivation as intervening variables affect employee performance at Bank Sumsel Babel Syariah KC Palembang. The method used in this research is a quantitative method. The data collection technique was carried out by distributing questionnaires using a Likert scale. The sample in this study were 37 respondents with a sampling technique using the saturated sample method. The data analysis techniques used in this study are validity and reliability tests, classic assumption tests, multiple linear regression analysis, path analysis, and hypothesis testing by processing data using SPSS version 26. The research results show that compensation (X1) t count>t table (10.572>2.032) has a positive and significant effect on employee performance, career development(X2) t count>t table (3.230>2.032) has a positive and significant effect on employee performance, compensation (X1) t count>t table (2.548>2.032) positive and significant effect on motivation, career development (X2) t count>t table (2,521>2.032) positive and significant effect on motivation, motivation (Z) t count>t table (28.866>2.032) positive and significant effect on employee performance, compensation (X1) for motivation (Z) resuluts of direct influence < indirect influence means that it has a effect on employee performance, career development (X2) for motivation (Z) result of direct influence< indirect influence means that it has a effect on employee performance. Suggestions in this study, it is hoped that Bank Sumsel Babel Syariah KC Palembang pays more attention to the placement of employees and the compensation given to employees.
The Influence Of Transparency And Accountability On The Level Of Satisfaction Of Muzakki BAZNAS, Musi Banyuasin District Helisia Krisdayanti; Mismiwati Mismiwati; Khoiron Pratama; Fakhrina Fakhrina; Riduwansah Riduwansah
Jurnal I-Philanthropy Vol 3 No 2 (2023): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v3i2.19623

Abstract

This research was conducted to increase service satisfaction for muzakki at BAZNAS Kab. Musi Banyuasin must report all activities, including management reports, performance reports and financial reports on a monthly, semester (six month) and annual scale, which are reported at the right time and in a fast and precise manner. This research aims to determine the influence of Transparency and Accountability on the Satisfaction Level of Muzakki Baznas Musi Banyuasin Regency. This research uses primary data obtained from distributing questionnaires using a Likert scale. The sampling technique in this research used a nonprobability sampling method. The number of samples obtained was 96 Muzzaki samples at BAZNAS Kab. Musi Banyuasin. Based on the results of research conducted by researchers, it can be concluded that: Transparency has no effect on the level of satisfaction of BAZNAS muzakki in Musi Banyuasin Regency. This is shown by the results of the T test which has a Tcount value of 1.088, smaller than the Ttable value of 1.660. Accountability has no effect on the level of satisfaction of BAZNAS muzakki in Musi Banyuasin Regency. This is shown by the results of the T test which has a Tcount value of 1.655 which is smaller than the Ttable value of 1.660.
Pengaruh Gaya Kepemimpinan Islam Dan Etika Kerja Islam Terhadap Kinerja Karyawan Di Kantor BMT Trans Redjo Mulyo Dadi Kecamatan Muara Telang Ahmad Fahrurozi; Hilda; Fakhrina
Jurnal Ilmu Manajemen dan Pendidikan | E-ISSN : 3062-7788 Vol. 1 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Kinerja Karyawan merujuk pada kemampuan karyawan dalam melaksanakan keseluruhan tugas-tugas yang menjadi tanggung jawabnya. Penelitian ini bertujuan untuk menganalisis pengaruh variabel independen yakni Gaya Kepemimpinan Islam dan Etika Kerja Islam terhadap variabel dependen yakni Kinerja Karyawan. Penelitian ini menggunakan sampel yakni para Karyawan BMT Trans Redjo Mulyo Dadi Kecamatan Muara Telang. Penelitian ini dilakukan dengan metode pengambilan data berupa kuesioner yang dibagikan kepada 30 Karyawan BMT Trans Redjo Mulyo Dadi Kecamatan Muara Telang. Kemudian dilakukan analisis kuantitatif terhadap data-data yang diperoleh. Analisis kuantitaif tersebut meliputi pengujian instrumen data, staitistik deskriptif, uji asumsi klasik (uji normalitas, uji linieritas, uji multikolinierita dan uji heterokedastisitas), analisis regresi berganda dan uji hipotesis (koefisien determinasi (Adjusted R Square), uji F dan uji T). Hasil dari penelitian ini menunjukkan bahwa Gaya Kepemimpinan Islam secara parsial berpengaruh signifikan positif terhadap Kinerja Karyawan. Kemudian Etika Kerja Islam secara parsial memiliki pengaruh signifikan positif terhadap Kinerja Karyawan. Serta secara simultan Gaya Kepemimpinan Islam dan Etika Kerja Islam berpengaruh signifikan terhadap Kinerja Karyawan. Angka Adjusted R Square adalah sebesar 0,738 yang artinya bahwa 73,8% Kinerja Karyawan dapat dijelaskan oleh kedua variabel independen dalam penelitian, sedangkan sisanya 26,2% dijelaskan oleh faktor-faktor diluar penelitian.
THE INFLUENCE OF MOTIVATION, TYPE OF JOB AND SOCIAL ENVIRONMENT ON THE UNDERSTANDING OF PROFESSIONAL ZAKAT IN MUARA ENIM DISTRICT Indriyani, Selvi Dwi; Mismiwati, Mismiwati; Fakhrina, Fakhrina; Krisdayanti, Helicia; Riduwansah, Riduwansah
Journal Of Islamic Ekonomic and Business Vol 3 No 2 (2024): IEB: Journal of Islamic Economics and Business
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieb.v3i2.24075

Abstract

Abstract Research entitled The Influence of Motivation, Type of Work and Social Environment on Understanding Professional Zakat in Muara Enim District. Understanding is the ability of the community in Muara Enim District to understand and comprehend professional zakat. The aim of this research is to analyze motivation, type of work and social environment of society towards understanding professional zakat. In this study, the population used was people who work in Kepur Village, Muara Enim District. The research sample was taken from 100 of 361 people who work using a non-probability sampling technique using the formula Hair et al. In this research, a quantitative approach was used using data collection techniques by distributing questionnaire data. Data analysis techniques use SPSS 26.0 software tools. The results of this research are that the motivation variable influences the understanding of professional zakat with a t-count of 2.263 and a t-table of 1.661, the type of work influences the understanding of professional zakat with a t-count of 4.170 and a t-table of 1.661, the social environment influences the understanding of professional zakat with a t-count of 2.636 and a t-table of 1.661 and motivation , the type of work and social environment together influence the understanding of professional zakat in Muara Enim District.  
Optimalisasi Penyaluran Zakat Berbasis Digital Anggraini, Anggraini; Mismiwati, Mismiwati; Fakhrina, Fakhrina; Riduwansyah, Riduwansyah; Muhammadinah, Muhammadinah
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.385

Abstract

Penyaluran dari aplikasi ramah zakat yang melibatkan warung sebagai penyedia barang masih memiliki peluang untuk dibina dan diberdayakan dengan kegiatan produktif sebagai modal usaha, pemberdayaan ekonomi dan upaya kaum dhuafa untuk membiayai kebutuhannya. Permasalahan yang dibahas dalam penelitian ini adalah bagaimana optimalisasi penyaluran zakat berbasis digital guna meningkatkan ekonomi mustahik melalui aplikasi ramah zakat? Tujuan yang ingin dicapai yaitu untuk mengetahui optimalisasi penyaluran zakat berbasis digital guna meningkatkan ekonomi mustahik melalui aplikasi ramah zakat. Teknik analisis yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa berdasarkan aspek utama kesejahteraan dalam Islam menyatakan bahwa kesejahteraan mustahik setelah menerima bantuan belum mengalami peningkatan. Hal ini disebabkan dari aspek kekuatan ekonomi serta pemenuhan kebutuhan dasar dan sistem distribusi belum tercukupi. Sedangkan dalam aspek sistem nilai Islami serta keamanan dan ketertiban sosial sudah terpenuhi. Menurut pandangan islam masyarakat dikatakan sejahtera apabila dapat memenuhi empat aspek utama kesejahteraan yaitu sistem nilai Islami, kekuatan ekonomi di sektor riil, pemenuhan kebutuhan dasar dan sistem distribusi serta keamanan dan ketertiban sosial
Co-Authors Ahmad Fahrurozi Anggraini Anggraini Disfa Lidian Handayani Erdah Litriani Helisia Krisdayanti Hilda Indriyani, Selvi Dwi Khoiron Pratama Krisdayanti, Helicia M RASYID REDHO PRATAMA MISMIWATI, MISMIWATI MISMIWATI Muhammadinah Muhammadinah, Muhammadinah NURUL MUBAROK PUTRI ANDREANI Riduwansah Riduwansah Riduwansah, Riduwansah Riduwansyah, Riduwansyah Rudi Aryanto Selly Ardelia Viera Irawan