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ANALISIS IMPLEMENTASI PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI INDONESIA Habibah Ramadhani Nasution; Arofiani Mutmainah; Dina Cheetah Khairiyah; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1749

Abstract

The handover of management of BPHTB to district/city governments began January 1 2011. Since then, BPHTB has become a source of original regional income (PAD) and the further regulated by the respective regional regulations (Perda). Regional governments have the authority to set rates, collection procedures, and provide reductions or exemptions from BPHTB under certain conditions in accordance with applicable regional regulations. This research will analyze and examine how the BPHTB collection law is implemented in the regions. This research uses a library research approach or library study, that carried out by collect and analyze information from various library sources such as books, scientific journals, scientific articles and other trusted sources. The collected data is then analyzed to identify and understand how BHPTB collection is implemented in the regions according to the original evidence of its implementation according to the attached journal. This research aims to provide conclusions about how BPHTB collection is implemented in the regions. The results of this research are: it is very unfortunate that the implementation of BPHTB collection in the regions can actually be categorized as "not good enough" based on the two journals analyzed.
Epistemologi Ekonomi Islam: Integrasi Al-Qur'an, Sunnah, Ijma', dan Qiyas dalam Pembangunan Ekonomi Syariah Arofiani Mutmainah; Dina Cheetah Khairiyah; Habibah Ramadhani Nasution; Ahmad Wahyudi Zein
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2029

Abstract

This study aims to explore how the integration of the Qur'an, Sunnah, Ijma', and Qiyas becomes the main foundation in building a sharia economic framework that is relevant to modern challenges. The Qur'an, as the main source of Islamic law, provides holistic and transformative guidelines, while the Sunnah serves as an explanation and reinforcement of the principles contained in the Qur'an. On the other hand, Ijma' and Qiyas play a crucial role in formulating new laws that are not explicitly mentioned in the sacred texts, thus enabling the application of sharia in the context of contemporary economic problems that continue to develop. This study uses a literature study approach to analyze various theoretical and empirical perspectives related to the application of the four sources of law in sharia economics. The research findings show that the integration of the four sources of Islamic law not only forms a strong normative basis but also provides an understanding in responding to the needs of modern society. In this way, sharia economics can accommodate the principles of justice, poverty, and inclusiveness, which are the essence of building an economic system oriented towards collective welfare. In addition, this study critiques the challenges in implementing sharia principles, especially in the process of interpretation and adaptation to global dynamics. The limitations of conventional methodologies in integrating legal sources often become obstacles in creating solutions that are appropriate to local and global contexts. Therefore, this study suggests the need for a multidisciplinary approach involving collaboration between scholars, economists, and policy makers to ensure that sharia economics can develop consistently and relevantly to the needs of the times. These findings not only enrich academic discourse but also provide practical contributions in efforts to build a more just, sustainable, and Islamic-value-based economic order.
Strategi dan Tantangan Peternak Kambing dalam Menyambut Permintaan Aqiqah dan Idul Adha: Studi Kasus pada Usaha Adinda Aqiqah milik Pak Anto Arofiani Mutmainah; Dina Cheetah Khairiyah; Habibah Ramadhani Nasution; Rafly Aditya Sambo; Septian Dwi Cahya; Zainarti Zainarti
Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan Vol. 3 No. 2 (2025): Juli: Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/zoologi.v3i2.198

Abstract

The demand for goats for religious rituals such as aqiqah and qurban during Eid al-Adha has shown a significant upward trend each year, in line with the growing awareness among Muslims to observe religious practices in accordance with Islamic law. This study aims to explore the strategies employed and the challenges faced by traditional goat farmers in responding to this evolving demand. A descriptive qualitative approach was used, with data collected through in-depth interviews, field observations, and documentation. The subject of this study was Mr. Anto, an experienced goat farmer and trader who manages the “Adinda Aqiqah” business in Medan City. The findings reveal that Mr. Anto’s main strategies include stock management through the raising of hundreds of goats of various breeds (Kacang, Etawa, and sheep), the selection of high-productivity superior breeds, and the setting of competitive selling prices for both qurban and aqiqah needs. On the other hand, the primary challenges encountered include limited infrastructure, particularly at sales locations, animal health risks due to adverse weather conditions, and the lack of effectiveness in using social media as a marketing tool to reach a wider consumer base. These findings offer a clear picture of how traditional livestock practices adapt to market demands, while also highlighting the need for improvements in technology, marketing, and policy support to enhance competitiveness in this dynamic, seasonal market.