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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JURNAL ILMIAH PENELITIAN MAHASISWA JIMEK
Vany Fadillah Bastian
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology

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PAJAK NEGARA DAN PAJAK DAERAH Dini Vientiany; Najwa Nabila; Tasya Nadilla; Vany Fadillah Bastian
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.234

Abstract

Indonesia has a major source of government revenue: the tax system. As per the present Constitution of the Republic Indonesia, tax is an obligation in social life as all levels of society are obliged to contribute to the state. Tax payments to the state are free of charge because the proceeds of the tax payments are used for state purposes to ensure the walfare and economic well being of the Indonesian populace. Indonesia's tax system is regulated by tax laws that aim to control the dynamic relationship involving the government and the individual/ entity taxpayer.
Dampak Sosial-Ekonomi PHK terhadap UMKM Ikan Olahan: Studi Kualitatif pada Pelaku Usaha Tradisional Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina; Vany Fadillah Bastian
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1659

Abstract

The micro, small, and medium enterprises (MSMEs) sector plays a vital role in sustaining the national economy, particularly in food security and employment absorption. However, this sector remains highly vulnerable to economic disruptions, including large-scale layoffs in the industrial sector. This study aims to examine the socio-economic impacts of layoffs on the sustainability of traditional fish processing businesses. A descriptive qualitative approach was employed, with data collected through semi-structured interviews with a traditional fish processor who has operated since 1990 in Tanjung Morawa, Deli Serdang, North Sumatra. The findings reveal that layoffs have led to a significant decline in consumer purchasing power, resulting in a drop in daily production volume (from 20 to 5–8 baskets) and increased waste due to unsold inventory. The lack of innovation, absence of adaptive strategies, and minimal external support have further exacerbated the business’s vulnerability. Therefore, policy interventions and capacity-building programs are essential to enhance the resilience of MSMEs amid labor market fluctuations.
Pemikiran Ekonomi Abu Ubaid: Kontribusinya Terhadap Konsep Keadilan dan Distribusi dalam Ekonomi Islam Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina br. Sitepu; Septian Dwi Cahya; Vany Fadillah Bastian; Fitri Hayati
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6190

Abstract

Abu Ubaid’s economic thinking, particularly in the context of wealth distribution and social justice, provides important insights for the management of Islamic economics. Through his work Kitab al-Amwal, Abu Ubaid emphasizes the role of the state in distributing the wealth of the people fairly and the obligation of individuals to pay zakat and sedekah. His thinking that focuses On equity, transparency, and accountability in wealth management remains relevant amidst the challenges of global economic inequality. Abu Ubaid’s ideas on social justice and wealth distribution provide guidance in building a more equitable and sustainable economic system.
Co-Authors Dini Vientiany Fitri Hayati Lathifah Ananda Putri Najwa Nabila Ruli Pebrina Ruli Pebrina br. Sitepu Septian Dwi Cahya Tasya Nadilla