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Residents preferences associated with tax amnesty program predisposition Prasojo, Prasojo; Syarifah, Lailatis
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6072

Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.Method - The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.Result - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.Implication - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.Originality - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.

TEORI DASAR EKONOMI MIKRO DALAM LITERATUR ISLAM KLASIK Lailatis Syarifah
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.1.994

Ekonomi Islam sebagai ilmu pengetahuan yang lahir sebagai alternatif dari ekonomi Konvensional yang sudah memperlihatkan kegagalannya dalam menciptakan kesejahteraan bagi seluruh manusia. Di samping itu ilmu ekonomi Islam juga dianggap sebagai ilmu “baru” yang sama sekali terlepas dari sejarah ekonomi dunia. Ilmu ekonomi Konvensional dianggap lahir dari vacuum dan tidak ada peran keilmuan Islam dalam perkembangan sejarahnya sebagaimana dinyatakan Schumpeter dalam the great gap-nya. Padahal beberapa ilmuwan justru menulis bahwa ilmu pengetahuan Yunani-Helenistik sampai ke tangan kaum terpelajar modern Eropa sekarang adalah berkat tangan Muslim yang memodifikasinya dan memberikan nilai tambah padanya sebagaimana dinyatakan oleh Mehdi Nakosteen. Untuk itu, diperlukan penelusuran keberadaan teori-teori ekonomi Konvensional dalam literatur Islam klasik. Untuk membuktikan bahwa Ilmu Ekonomi Konvensional bukanlah berangkat dari vacuum dan bahwa Ilmu Ekonomi Islam merupakan bagian dari sejarah kelahiran ekonomi Konvensional. Pada beberapa literatur Islam klasik akan kita temukan beberapa teori dasar ekonomi Konvensional yang tidak hanya mirip tapi juga persis sama secara utuh. Pada literature Islam klasik akan kita temukan teori dasar seperti kebutuhan manusia yang tidak terbatas, teori nilai, teori produksi, teori penawaran dan permintaan, mekanisme harga pasar dan lain-lain. Hal ini memberikan bukti bagi kita bahwa ilmu ekonomi Islam bukanlah hal “baru” yang sama sekali tidak pernah ada dalam sejarah perkembangan ilmu pengetahuan. Bahkan ilmu Ekonomi Islam telah ada sebelum kelahiran ekonomi Konvensional.Islamic Economics as a science that was born as an alternative to conventional economics that has demonstrated its failure in creating prosperity for all human beings. In addition, Islamic economics is also considered as the "new" science, apart from the economic history of the world at all. Conventional economics is considered came up from vacuum and Islamic Economic has no role in the development history of science as Schumpeter stated in the his great gap theory. Though some scientists actually wrote that Greek-Hellenistic science came into the hands of the educated modern Europe today by effort of Muslims schoolar who modifies and adds value to it as stated by Mehdi Nakosteen. Therefore, it`s needed a search of Conventional economic theories in classical Islamic literature. To prove that the Conventional Economic Sciences is not departing from the vacuum and that Islamic Economics is part of the history of the arising of Conventional economics. On some classical Islamic literature we will find some basic economic theories Conventional not only similar but also exactly the same as a whole. In the classical Islamic literature we would find economic basic theories such unlimited human needs theory, value theory, theory of production, the theory of supply and demand, the market mechanism and others. This provides evidence for us that Islamic economics is not "new" at all and never existed in the history of science. Even the science of Islamic Economics has been there before conventional economics arised.

Residents preferences associated with tax amnesty program predisposition Prasojo Prasojo; Lailatis Syarifah
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6072

Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.Method - The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.Result - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.Implication - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.Originality - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.

STRATEGI PERCEPATAN PEMBANGUNAN DAERAH BERBASIS KEARIFAN LOKAL DI KECAMATAN GUNUNG WUNGKAL Lailatis Syarifah
Religi: Jurnal Studi Agama-agama Vol 14, No 1 (2018)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/rejusta.2018.1401-07

AbstractThis research aims to find out strategies that can be used to accelerate the pace of economic development in Gunungwungkal sub-district, by referring to physical, environmental, social and local wisdom conditions in Gunungwungkal in 2015. The result is that Gunungwungkal is a plateau with good physical conditions for agriculture and livestock but is constrained by the addition of added value in the production of goods. The number of residents of the productive age is more than the age of being unproductive, but the educational facilities are not sufficient, so other institutions such as training centers are needed. There is tourism potential such as Grojogan Sewu waterfall and monastery, but the infrastructure does not support it. Therefore, the right strategy to accelerate the development of the Gunungwungkal area is to increase the ability and knowledge of the population in order to provide added value to the production results and improve infrastructure, and this cannot be done except with good cooperation between the government and the community.

Al buyu al aanhi anha Lailatis Syarifah
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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This research aims to find out the reasons why some sales are baned in the time of the Prophet (peace and blessings of Allah be upon him). Knowing these reasons is important because it provides teachers or students with sufficient understanding to apply them to the sales contract that people are currently doing, so that they can do the right sales. The research found that the reasons for the prohibition due to two things are the causes of nodal and non-nodal causes. The nodal causes are either related to the contract place or the contract bundle. The reasons related to the place of contract are, firstly, not to be held on it; secondly, the holding of the contract is not considered as treasure or wealth; thirdly it should be non-existent, fourthly the seller should not be the owner of the sale; The reasons related to the contract bundle are riba and gharar. Non-contractual causes are damage and religious offense

VIDEO PROFIL SEBAGAI SARANA PROMOSI MEMAJUKAN WISATA ALAM KALIBIRU DAN PENINGKATAN EKONOMI MASYARAKAT Rahayu Dwi Saputri; Muhfiatun; Lailatis Syarifah
Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 21 No. 2 (2021)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/aplikasia.v21i2.2385

Kali Biru is a natural tourism in an incised hilly area with the background of the Sermo Reservoir. In Kali Biru, tourists will have an interesting experience and be able to take pictures in instagramable photo spots, for example bicycle spots, hang gliding spots, flying fox, and high ropes. For reaching Kali Biru, people can use a tourist jeep via Sermo and Clereng Reservoir routes. However, tourism rebranding efforts on social media are still lacking. Although various attempts have been made. The purpose of designing this media is to create and design a company profile that can provide data, information and products offered by Padukuhan Kali Biru in an effective, clear and attractive manner. In addition, it can increase the brand image and hopefully in turn it can attract the target market, namely new tourists, both local and foreign tourists, to the Kali Biru Nature Tourism offered. Data collection was carried out through documentation in the photos and videos in the field, which was also supported by data from the internet. This product is an interactive video with a modern design style concept, consisting of some menu pages based on the content requirements.

THE ROLE OF RESEARCH WORKSHOPS IS TO INCREASE PUBLICATION INTEREST IN ACCREDITED JOURNALS Muhfiatun Muhfiatun; Dwi Marlina Wijayanti; Prasojo Prasojo; Lailatis Syarifah; Sofyan Hadinata
Journal of Islamic Economy and Community Engagement Vol. 2 No. 2 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

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This study aims to determine the interest of final year students who are completing their final project to make publications in reputable journals. At present, 9 criteria accreditation requires a lot of publications from students while the climate of publication of student work is still not well formed. Therefore, activities and policies are needed to build a culture of publication. Research workshops are one way to encourage students to make publications. This study uses final year students who are finishing their final assignments as respondents/ workshop participants. The goal is that the results of their final project can be published directly in a reputable journal. The results showed that after attending the workshop, the majority of respondents gave positive responses related to the workshop activities and had a high enough interest to do the publication. The results of this study have practical implications for policy makers to regularly conduct research workshops for students.

Islamic Economics Seen from the Philosophy of Science and Integration-Interconnection Paradigm Syafiq Mahmadah Hanafi; Lailatis Syarifah
Global Review of Islamic Economics and Business Vol. 10 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2022.101-07

The dispute over the building of Islamic economics has not yet reached an agreement. Therefore, this article aims to analyze Islamic economics as science based on the philosophy of science and the integration-interconnection paradigm. This paper concludes that Islamic economics has not been methodologically clear enough, and how the concept of methodology works is obscure because there is no clear pattern. However, Muslim economists have almost agreed that Islamic economics is an independent discipline. Therefore, the approach of integration and interconnection is feasible to apply in developing Islamic economics as the established discipline.

MAQASID SHARIA AND ISLAMIC BANK PERFORMANCE: A SYSTEMATIC REVIEW Syarifah, Lailatis; Muhfiatun, Muhfiatun; Fitrijanti, Tettet; Prasojo, Prasojo
I-Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.9167

Maqasid sharia contains elements of maintaining faith, guarding oneself, maintaining reason, maintaining bloodlines and safeguarding property. Until now, the maqasid of sharia is considered to be the most ideal as a measure of the performance of sharia banking with the dimension of maqasid sharia with the aim of Islamizing banking. Islamic banking as a business entity that aims to make a profit but must also comply with Islamic law and provide benefits in the social sector through the distribution of zakat, infaq, alms, csr, and qardul hasan loans. This study is a literature review study on the relationship between Islamic maqasid and Islamic banking performance measurement. This study contains the philosophy, terminology of sharia maqasid, and research results relating it to the performance of Islamic banking. The conclusion from the literature review is that Islamic maqasid can be adopted as a measure of the performance of Islamic banking. Many empirical studies have examined the use of maqasid sharia as an indicator, but there is no consistency. Therefore, Islamic banking regulators need to prepare instruments and guidelines so that these measurements can be adopted easily and uniformly.

The Influence of Religiusity, Beliefs and Digital Literacy of Muzakki's Interests Paying Zakat through Fintech Syarifah, Lailatis; Bushtomi, Achmad Otong; Faoz, Moh Mabruri
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 1 No. 2 (2022): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

The collection of zakat funds with zakat potential in Indonesia has not been maximized, because there are still many muzakki who do not distribute their zakat through amil zakat institutions due to several factors. The development of the current digital era makes it easy for muzakki to pay their zakat through digital channels with the help of financial technology. The purpose of this study was to determine the effect of religiosity, trust and digital literacy on muzakki's interest in paying zakat through fintech. This study uses a quantitative approach. Data obtained from the distribution of questionnaires. The data obtained were analyzed using validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, linearity test, multiple linear regression test, t test, F test, and coefficient of determination test. The results of this study are that the religiosity variable has no significant effect on muzakki's interest in paying zakat through fintech as evidenced by the t arithmetic value < from t table which is 0.741 smaller than t table 1.66159 and sig value (0.460) > 0.05. The trust variable has a positive and significant effect on the interest of muzakki to pay zakat through fintech as evidenced by the value of t count > t table which is 6.003 greater than 1.66159 and the value of sig (0.000) <0.05. The digital literacy variable has a positive and significant effect on muzakki's interest in paying zakat through fintech as evidenced by the t count > t table, which is 2.14 greater than1.66159 and the value of sig (0.012) <0.05. Then the variables of religiosity, trust and digital literacy together have a significant effect on muzakki's interest in paying zakat through fintech with the results of F arithmetic > F table, namely 29.9006 > 2.14 and sig value of 0.000 <0.05.

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