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IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY: IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK Dini Vientiany; Adisty Aulia Zahra; Aulia syahfitri; Widya Anggraini
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.v1i2.223

Abstract

The aim of this research is to examine the implementation of income tax as a strategy to save tax payments and find out how this implementation can help people save on tax costs. This research uses qualitative research with a case study approach. The case study approach was chosen because it gives researchers the ability to understand in depth the implementation of income tax as a strategy to save tax payments in a specific context. This research shows that income tax savings strategies can be implemented effectively by taxpayers with various profiles. Implementation of this strategy can provide significant benefits for taxpayers and contribute to optimizing state revenues through income tax. It is important for the government to increase outreach and education about income tax savings strategies, as well as providing easy access to tax information for taxpayers.
Studi Kualitatif Tentang Peran Filsafat Ekonomi Islam dalam Pengelolaan Sumber Daya Alam Ahmad Wahyudi Zein; Elvira Andriyani; Adisty Aulia Zahra; Widya Anggraini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3854

Abstract

This study aims to analyze the role of Islamic economic philosophy in the management of natural resources using a qualitative approach. Islamic economic philosophy offers a holistic and transcendental perspective that integrates spiritual, moral, and social values into every aspect of the economy, including natural resource management. This research employs a descriptive qualitative method with data collection techniques such as literature reviews, in-depth interviews, and participatory observations. Data were analyzed using thematic analysis to identify key patterns and principles of Islamic economic philosophy relevant to natural resource management. The findings reveal that Islamic economic philosophy emphasizes justice, sustainability, and social responsibility as the primary foundations for managing natural resources. These principles are reflected in the concepts of trust (amanah), benevolence (ihsan), and public benefit (maslahah), which guide the responsible utilization of natural resources for collective welfare without compromising environmental balance. Moreover, spiritual values such as monotheism (tauhid) and awareness of accountability before Allah SWT motivate individuals and institutions to manage natural resources ethically and sustainably. Thus, this study contributes to the development of new insights into how Islamic economic philosophy can serve as an alternative solution to addressing challenges in natural resource management in the increasingly complex modern era.
Pengaruh Soft Skill dan Digital Skill Pemasaran terhadap Kinerja UMKM di Era Ekonomi Kreatif Zuhrinal M. Nawawi; Adisty Aulia Zahra
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 3 (2025): 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.v3i3.1384

Abstract

This research uses a descriptive qualitative method with a case study approach to analyze the influence of soft skills and digital marketing skills on the performance of MSMEs in the creative economy era. Theories used in this research include competency theory and organizational performance theory. This study focuses on understanding how interpersonal abilities (soft skills), such as communication, creativity, and leadership, along with digital skills such as the use of social media, e-commerce, and digital branding, can enhance the competitiveness and productivity of MSMEs. The results show that MSME actors with strong soft skills are able to build strong customer relationships and create added value in their products, while digital skills support operational efficiency and broader market reach. The integration of these two skill sets significantly contributes to the improvement of MSME performance, particularly in terms of sales, customer satisfaction, and business growth. Therefore, the development of soft skills and digital skills is a crucial strategy to support the sustainability of MSMEs amid the increasingly dynamic competition in the creative economy.
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.
p Fitri Hayati; Adisty Aulia Zahra; Widya Anggraini; Yauma Afriyanti; Amanda Mutiara Hasibuan
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6702

Abstract

This study employs a qualitative method with a literature review approach to examine the economic thought of al-Ghazali, a prominent scholar in the Islamic intellectual tradition renowned not only for his contributions to Sufism and philosophy but also for his insights into economic and social ethics. The research aims to explore situs big77 al-Ghazali’s contributions to Islamic economics, particularly in the framework of justice, ethical trade, and equitable wealth distribution. The study begins by tracing a brief biography of al-Ghazali, his intellectual journey, and his leadership in the classical Islamic scholarly world. The discussion then focuses on his core economic thoughts as reflected in his works such as *Ihya’ Ulum al-Din* and *al-Mustasfa*, which emphasize the balance between spiritual and material needs in economic activity. The research also explores the impact of al-Ghazali’s economic thought during the caliphate era and its relevance in modern economic contexts, especially in addressing challenges related to wealth distribution and business ethics. The findings indicate that al-Ghazali’s ideas remain relevant and can serve as a reference for developing an Islamic economic system grounded in justice and oriented toward public welfare.
Strategi Digitalisasi Promosi UMKM Rengginang Melalui Google Maps dalam Meningkatkan Perekonomian Lokal : (Studi Kasus : Desa Pahang, Kabupaten Batubara) Imsar Imsar; Adisty Aulia Zahra; Elvira Andriyani; Popi Dea Ananda; Salsabila Sofiya Wardani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 6 No. 1 (2026): Januari: SAFARI: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v6i1.3504

Abstract

This study discusses the digitalization strategy for promoting small and medium enterprises (SMEs) producing rengginang in Pahang Village, Batubara Regency, through the use of the Google Maps platform to enhance the local economy. The main objective of this research is to understand how digital promotion can expand market reach, strengthen business branding, and improve community welfare. This research employs a qualitative approach using interviews, observations, and documentation with local SME actors. The results show that using Google Maps significantly helps rengginang SMEs broaden their marketing reach, increase business visibility, and build consumer trust through reviews and digital location features. In addition to boosting sales, digitalization also stimulates local economic growth by creating job opportunities and strengthening community engagement in the digital economy. Therefore, a Google Maps–based digitalization strategy can serve as an effective solution for SMEs to face modern economic challenges and strengthen regional economic resilience sustainably.