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Subjek dan Objek Pajak Penghasilan Annisa Febrianda; Rania Atikah Putri; Siti Nurhaliza; Dini Vientiany
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.743

Abstract

Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.
Epistemologi Sebagai Fondasi Ekonomi Islam: Pendekatan Ihtisan, Maslahah Mursalah dan Al-’Urf Ahmad Wahyudi Zein; Annisa Febrianda; Rania Atikah Putri; Siti Nurhaliza
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i4.693

Abstract

This research examines epistemology as a foundation in Islamic economics through the Ihtisaan, Maslahah, Murlahah, and Al-Urf approaches. Epistemology in Islamic economics does not only focus on technical aspects, but also explores the philosophical foundations underlying this system. With this approach, this research seeks to answer the challenges of implementing sharia principles in a modern economic system without ignoring basic Islamic values. The method used is qualitative with a literature study approach, which includes analysis of verses from the Koran, Hadith and the views of ulama. The research results show that these four values ​​complement each other, creating harmony between the normative principles of sharia and practical reality. This concept allows Islamic economics to remain relevant in facing global challenges, providing fair and sustainable solutions. It is hoped that this research can strengthen the position of Islamic economics as a system that is adaptive, inclusive, and remains rooted in the noble values ​​of sharia.
Strategi Pemasaran UMKM Donat Seribuan di Jl. Pancing dalam Meningkatkan Daya Saing Produk Lokal Annisa Febrianda; Siti Nurhaliza; Rania Atika Putri; Zainarti Zainarti
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 4 (2025): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i4.1683

Abstract

This study aims to analyze the marketing strategies implemented by the Donat Seribuan MSME located on Jl. Pancing in enhancing the competitiveness of local products amid increasingly intense market competition. As a pillar of the people's economy, micro, small, and medium enterprises (MSMEs) play a vital role in supporting national economic growth but often face challenges related to market access and the development of effective promotional strategies. This research adopts a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and documentation. The findings indicate that Donat Seribuan applies a hybrid marketing strategy, combining traditional promotion methods (word-of-mouth, affordable pricing, strategic location) with the use of social media to reach a broader consumer base. The implementation of community-based marketing, product storytelling, and collaboration with local micro-influencers has proven effective in strengthening product image and building customer loyalty. These results highlight the importance of innovative, locally tailored marketing strategies to sustainably enhance MSME competitiveness.