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All Journal Communication and Information Journal Jurnal Ilmiah Research Student Akuntansi dan Ekonomi Pajak: Perspektif Global
Zakaria Batubara
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Religion Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology

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PRAKTIK JUAL BELI PERHIASAN EMAS DENGAN CARA TUKAR TAMBAH DITINJAU DARI HUKUM ISLAM DI KECAMATAN BANTAN Nor Lolita Mayasari; Susilawati; Zakaria Batubara; Ridwan Harahap
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 2 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i2.1288

Abstract

Buying and selling in Islam must be carried out in accordance with the provisions of sharia'. Most people do not know that its implementation is in accordance with Islamic law. One of the buying and selling that often occurs in society is buying and selling gold jewelry by means of exchange. Sociological/empirical legal research method with primary data coming from the community as informants and secondary data coming from written data. The data collection techniques used were interviews, documentation and observations carried out in Selatbaru Village, Bantan District, Bengkalis Regency. The subjects in this research were sellers and buyers of gold jewelry, while the object of research was the practice of buying and selling gold jewelry by means of exchange which occurred in Bantan District. Data can be analyzed qualitatively which produces descriptive data. The results of the research are the practice of buying and selling gold jewelry by exchange, there are problems in the form of exchange transactions with different grades and types of gold and non-cash payment systems. Based on research results which are linked to existing legal theory, gold jewelry buying and selling transactions by exchange in Bantan District are in line with Islamic law based on the DSN-MUI Fatwa. However, other opinions say it is not in accordance with Islamic law.
Analisis Sistem Pemungutan Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Ahmad Sahroni; Zakaria Batubara; Sukma Mehilda; Een Erlina
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.141

Abstract

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.
Analisi Pengakuan dan Pengukuran Wakaf Tidak Bergerak dalam Meningkatkan Transparansi untuk Kemaslahatan Umat di BWI Siak Winda Chrisdafia; Khodijah Ishak; Zakaria Batubara
Comit: Communication, Information and Technology Journal Vol. 3 No. 1 (2025): Comit: Communication and Information Journal
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/comit.v3i1.6257

Abstract

This research was conducted to analyze the recognition and measurement of immovable waqf (WTB) in improving transparency for the benefit of the people at the Indonesian Waqf Board Siak Regency. The study employed qualitative methods, with data collected through interviews and questionnaires, using the Analytical Network Process (ANP) for data analysis. The findings indicated that several Masalahs persisted in waqf management, such as non-compliance with financial reporting guidelines, inadequate human resources, and uncertified waqf land. The study suggested improvements in these areas to enhance the transparency and efficiency of waqf management. The implications included recommendations for policy adjustments and increased stakeholder engagement in waqf practices
Co-Authors Ahmad Sahroni Daniel Happy Putra Een Erlina Khodijah Ishak Nor Lolita Mayasari Ridwan Harahap Sukma Mehilda Winda Chrisdafia