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IMPLEMENTATION OF PPH 21 POLICY DURING THE PANDEMIC COVID-19: IMPLEMENTASI KEBIJAKAN PPH 21 SAAT PANDEMI COVID-19 Dini Vientiany; Salsabila Sofiya Wardani; Popi Dea Ananda; Elvira Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.213

Abstract

The aim of this research is to analyze the implementation of the PPH 21 policy during the COVID-19 pandemic and find out how this policy affects the economy and society. This research uses a qualitative approach with library research or document analysis methods. A qualitative approach was chosen because this research aims to understand and interpret the meaning of the implementation of the PPH 21 policy and its impact on the economy and society. The library research method was chosen because the data needed for this research can be obtained from various document sources, such as books, scientific journals, news articles, official government reports, and trusted websites. Based on all the analysis results, it can be concluded that the implementation of PPh 21 during the Covid-19 pandemic has had a significant impact on tax revenues, taxpayer compliance, and economic and social conditions. The decline in PPh 21 revenues occurred because many taxpayers experienced a decrease in income and layoffs. However, the tax incentive policy implemented by the government has succeeded in increasing individual taxpayer compliance. The economic and social impacts of this policy are also diverse, with increasing people's purchasing power and assistance for MSMEs on the one hand, but also increasing income inequality and injustice for workers in the informal sector on the other.
Penerapan Nilai-Nilai Filsafat Ekonomi Islam dalam Pengambilan Keputusan Ekonomi : Studi Kualitatif Ahmad Wahyudi Zein; Popi Dea Ananda; Muhammad Iqbal; Salsabila Sofiya Wardani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 1 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i1.2315

Abstract

This study aims to examine the application of Islamic economic philosophy values in economic decision-making in Indonesia. Islamic economic philosophy, based on the teachings of the Qur’an and Hadith, emphasizes principles of justice, balance, and public welfare. Using a qualitative approach, this research gathers data through in-depth interviews with practitioners, entrepreneurs, and academics involved in Islamic economics. The findings reveal that values such as justice in wealth distribution, prohibition of usury (riba), and the importance of meeting societal needs serve as key guidelines in economic decision-making. Moreover, the application of concepts like zakat, charity (sedekah), and transparent transactions are also essential factors in ensuring a fair and sustainable economic system. The study also identifies challenges in implementing these values, such as low public awareness and lack of adequate supporting infrastructure. However, there is significant potential to integrate these Islamic economic values into modern economic practices to create a more humane and just economic system. Therefore, strengthening education and understanding of Islamic economics is crucial to support better economic decision-making.
Pengaruh Pemasaran terhadap Minat Menggunakan Produk Bank Syariah pada Generasi Z Zuhrinal M. Nawawi; Popi Dea Ananda
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 2 (2025): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i2.2331

Abstract

This research uses a qualitative method to examine the influence of marketing strategies on the interest in using Islamic banking products among Generation Z. This generation has unique characteristics in accessing information and making financial decisions, including the selection of banking services. Marketing strategies employed by Islamic banks—such as digital promotion, emotional appeal, and Islamic values—play a crucial role in attracting the attention of this generation. The study aims to understand how the elements of marketing—product, price, place, and promotion—affect Generation Z’s perception and preference toward Islamic banking products. Data were collected through in-depth interviews with informants from among university students and Islamic banking practitioners. The analysis results show that the use of social media, delivery of religious values, and ease of access are dominant factors in increasing interest. These findings contribute to the development of relevant and effective marketing strategies for Islamic banks to expand their market among digitally literate and spiritually aware young generations.
Peran Kompetensi Sumber Daya Manusia dalam Peningkatan Produktivitas Pertenakan Sapi: Studi Kasus Desa Penungkiran Kec. Pancur Batu Zainarti Zainarti; Adisty Aulia Zahra; Elvira Andriyani; Muhammad Iqbal; Popi Dea Ananda; Salsabila Sofiya Wardani
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 3 (2025): Juni : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v3i3.1918

Abstract

This research aims to analyze the role of human resource (HR) competency in increasing the productivity of cattle farming in Penungkiran Village, Pancur Batu District. This study was conducted on a farm owned by Mr. Syahdan Azis Maulana, a 25 yearold young farmer who manages 17 cows with the main aim of meeting economic needs. Through a qualitative approach, data was collected through in-depth interviews and direct observation. The research results show that HR competencies, including technical knowledge, managerial skills, and interpersonal abilities, have a significant impact on livestock productivity. Cattle sales can reach between 15 and 50 million per head, reflecting the potential for high profits if managed well. This research concludes that increasing human resource competency is a key factor in achieving optimal productivity in cattle farming.
Pemikiran Ekonomi Abu Yusuf Fitri Hayati; Elvira Andriyani; Muhammad Iqbal; Popi Dea Ananda; Salsabila Sofiya Wardani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4304

Abstract

This research uses a descriptive qualitative method aimed at examining technological-based innovations in Islamic Religious Education (IRE) learning media in the digital era. The study focuses on how technology is utilized to create interactive, creative, and relevant learning experiences for today’s students. In the age of digital transformation, IRE teachers are expected to provide learning that is not only textual and conventional but also contextual by incorporating technology such as educational videos, mobile applications, online learning pjlatforms, and social media. The data in this study were collected through a literature review of various scientific journals, academic articles, and recent research reports. The findings show that innovation in technology-based media can increase learning motivation, strengthen the understanding of Islamic values, and provide a more enjoyable and meaningful learning experience. Furthermore, the use of digital media supports the development of student character through adaptive and personalized approaches. Therefore, technological innovation in IRE learning media is a vital strategy in creating effective and competitive religious education.