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All Journal PERADABAN JOURNAL of ECONOMIC and BUSINESS Journal of Sharia Accounting and Tax (JSAT Greenation International Journal of Law and Social Sciences Contemporary Islamic Economic and Business Review Journal of Islamic Economics Business (JIsEb)
Usman Usman
UIN Siber Syekh Nurjati Cirebon
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Fiscal Policy in the Management of the National Budget in Indonesia Usman Usman; Wartoyo Wartoyo
Peradaban Journal of Economic and Business Vol. 3 No. 1 (2024)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v3i1.154

Abstract

The study aims to analyze fiscal policy in managing the state budget of Indonesia. The method employed is descriptive analysis, which involves explaining and describing information from both oral and written sources obtained through literature studies. The findings indicate that Indonesia's fiscal policy leans towards an expansionary approach, leading to a deficit in the state budget. Additionally, the government has initiated the export of downstream commodities with high added value to boost state revenue. Furthermore, the adoption of zero-based budgeting has been implemented to minimize state spending. These strategies are believed to enhance the management of the state budget. Penelitian ini bertujuan untuk menganalisis kebijakan fiskal dalam mengelola anggaran negara Indonesia. Metode yang digunakan adalah analisis deskriptif, yang melibatkan penjelasan dan deskripsi informasi dari sumber-sumber lisan dan tertulis yang diperoleh melalui studi literatur. Temuan menunjukkan bahwa kebijakan fiskal Indonesia cenderung mengarah pada pendekatan ekspansionis, yang mengakibatkan defisit dalam anggaran negara. Selain itu, pemerintah telah memulai ekspor komoditas hilir dengan nilai tambah tinggi untuk meningkatkan pendapatan negara. Selain itu, penerapan anggaran berbasis nol juga telah dilakukan untuk meminimalkan pengeluaran negara. Strategi-strategi ini diyakini dapat meningkatkan pengelolaan anggaran negara.
Faktor Pendorong Kesadaran Masyarakat dalam Membayar Zakat pada Lembaga Amil Zakat: Studi pada BAZNAS Kabupaten Kuningan Fauziah Nur Rahmah; Usman Usman; Aditya Achmad Rakim
Journal of Sharia Accounting and Tax Vol. 4 No. 1 (2026): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v4i1.691

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghimpunan dana zakat, efisiensi pengelolaan zakat, dan literasi zakat terhadap kesadaran masyarakat dalam membayar zakat pada BAZNAS Kabupaten Kuningan. Fenomena yang melatarbelakangi studi ini adalah adanya kesenjangan signifikan antara potensi zakat nasional sebesar Rp327 triliun dengan realisasi yang baru mencapai sekitar 5%. Metode penelitian yang digunakan adalah kuantitatif dengan data primer melalui kuesioner kepada 98 responden muzakki di Kabupaten Kuningan. Hasil penelitian secara parsial menunjukkan bahwa variabel penghimpunan dana zakat tidak berpengaruh terhadap kesadaran masyarakat (sig. 0,463 > 0,05). Sebaliknya, variabel efisiensi pengelolaan zakat dan literasi zakat masing-masing berpengaruh positif dan signifikan dengan nilai signifikansi 0,019 dan 0,001. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kesadaran masyarakat dengan nilai F-hitung 38,389. Nilai Adjusted R Square sebesar 0,536 menunjukkan bahwa kontribusi variabel independen dalam menjelaskan kesadaran masyarakat adalah sebesar 53,6%. Penelitian ini memberikan nilai bagi lembaga zakat untuk meningkatkan strategi edukasi literasi dan efisiensi manajemen guna mengoptimalkan partisipasi muzakki.
Analysis Of The Implementation Of Tax Amnesty In Indonesia In 2016-2017 wartoyo wartoyo; usman usman
Journal of Islamic Economy and Business (JIsEB) Vol. 3 No. 1 (2024): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/3bceh255

Abstract

The purpose of this research is to analyze the implementation of the tax amnesty policy in Indonesia by describing the indicators of its success on macroeconomic variables. This research uses a descriptive qualitative approach using the type of case study research method with data analysis techniques using literature study. Based on the research results that the tax amnesty program in Indonesia based on Law Noumber 11 of 2016 has not been successful in increasing taxpayer compliance, and the realization of tax amnesty revenue is still low from the predetermined target. However, in its implementation, it has a positive effect on the Indonesian economy such as increasing liquidity, improving the rupiah exchange rate, lowering interest rates and increasing investment
The Strategic Role of The TNI in Preventing The Development of Radicalism in Indonesia in The Perfective Law 34 of 2024 Sugianto Sugianto; Suharyanto Suharyanto; Usman Usman
Greenation International Journal of Law and Social Sciences Vol. 2 No. 1 (2024): (GIJLSS) Greenation International Journal of Law and Social Sciences (March 202
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v2i1.164

Abstract

The purpose of state defense is to maintain and protect state sovereignty, maintain the territorial integrity of the Republic of Indonesia, and protect the safety of the entire nation from all forms of threats, both from outside and from within the country. In the Law of the Republic of Indonesia number 3 of 2002 concerning national defense, it is said that national defense is prepared early to face existing threats. The threats in question are divided into military, non-military, and hybrid. Meanwhile, according to the priority scale, threats are divided into 2: actual and potential threats. One of the actual threats that occur in Indonesia can be seen from the problems of terrorism and radicalism that still often occur in various regions and communities in Indonesia. In the Law of the Republic of Indonesia number 34 of 2004, it is stated that the TNI in carrying out its primary duties is carried out through war military operations and military operations other than war, where in more detail in article 7 paragraph (2) point (b) states that one of the military operations other than war (OMSP) is to overcome acts of terrorism, where according to the TNI Center for Strategy Studies in its study on the role of the TNI in preventing the development of radicalism, Terrorism is firmly rooted in radicalism, terrorism is deeply rooted in radicalism.
The Effects of Business Capital, QRIS Adoption, and Promotion on Microbusiness Revenue in Cirebon City’s Creative Economy Sector Yeyen Nuraeni; Usman Usman
CIEBER: Contemporary Islamic Economic and Business Review Vol. 2 No. 3 (2026): Ekonomi Islam dan Sustainable Economy
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effects of business capital, QRIS (Quick Response Code Indonesian Standard) usage, and promotion on the income of micro businesses in the fashion sector in Cirebon City, Indonesia. Micro businesses play a strategic role in supporting the local economy and creating employment opportunities. However, their development continues to face several challenges, including limited access to capital, the adoption of digital payment technologies, and the effectiveness of promotional strategies. This study employed a quantitative approach using a descriptive method. The research population consisted of 129 micro businesses in the fashion sector registered in Cirebon City, from which 57 respondents were selected using probability sampling with a simple random sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression with the assistance of Statistical Package for the Social Sciences (SPSS) version 25. The findings indicate that business capital, QRIS usage, and promotion simultaneously have a statistically significant effect on micro-business income, with a significance value of 0.006. However, the partial test results reveal that only QRIS usage has a statistically significant effect on income, with a significance value of 0.039. In contrast, business capital (0.061) and promotion (0.336) do not have statistically significant effects at the 5% significance level. These findings suggest that digital payment adoption is an important factor in supporting the income of fashion micro businesses in Cirebon City. Therefore, business owners are encouraged to optimize QRIS usage while improving financial management and developing more effective promotional strategies to strengthen business performance and sustainability.
Co-Authors Aditya Achmad Rakim Fauziah Nur Rahmah Sugianto Sugianto Suharyanto Suharyanto Wartoyo Wartoyo Yeyen Nuraeni