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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Enni Endriyati
Universitas Trunojoyo Madura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Implementasi Nilai Keadilan Dan Tanggung Jawab Dalam Perspektif Islam Pada Proses Produksi Wirausaha Wanita Di Socah Cindy Karunia Wati; Enni Endriyati; Dony Burhan Noor Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6012

Abstract

Basically, everything that is done has a goal, where the goal can be achieved after carrying out the activity. The aim of this research is to find out how the values of justice and responsibility are implemented in the production process of women's entrepreneurship Socah in Islam. And what obstacles do womenpreneurs Socah face in implementing the values of justice and responsibility in the production process. This research is also expected to provide the wider community with an understanding of the importance of the values of justice and responsibility in the production process. In the production process, the value of justice in Islam includes quality and halal raw materials, price determination, measurements/measures/weights of contents in packaging, transparency in products, and wages. Meanwhile, the value of responsibility includes environmental management, time management and consistency in products. This research was conducted qualitatively through case studies. Direct observation, interviews, and documentation. The research results show that some womenpreneurs in Socah have implemented the values of justice and responsibility in the production process. The obstacles faced by womenpreneurs are the difficulty of finding raw materials, lack of socialization about the values of justice and responsibility, and technical obstacles in the production process.
Analisis Tantangan Pelaksanaan Zakat Sebagai Pengurang Penghasilan Kena Pajak: Optimalisasi Sinergi Zakat dan Pajak di Indonesia Siti Zubaidah; Roisatun Kasanah; Fitria Idham Chalid; Nurhisna; Anik Sunariyah; Enni Endriyati; Achmad Budi Susetyo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8750

Abstract

Law Number 36 of 2008 concerning Income Tax and also Law Number 23 of 2011 concerning Zakat Management which states that zakat can be a deduction from Taxable Income (PKP). However, in terms of implementation, it has not been optimal. The purpose of this study is to analyze the challenges in the implementation of zakat as a deduction from PKP and the optimization of the synergy of zakat and tax in Indonesia. This study uses a qualitative descriptive research approach with the library research method. The results of this study state that the challenges that make it less than optimal include low public understanding, minimal information obtained and not all people pay zakat at BAZ or LAZ due to lack of trust in the institution. Therefore, optimization of the synergy of zakat and tax must be carried out by conducting socialization to both the Directorate General of Taxes and also BAZ or LAZ, increasing the credibility of BAZ and LAZ, and exploring the potential of zakat with a direct tax deduction policy (tax credit). This study provides implications for each stakeholder to synergize in socializing zakat as a deduction from PKP.
Co-Authors Achmad Budi Susetyo Anik Sunariyah Cindy Karunia Wati Dony Burhan Noor Hasan Fitria Idham Chalid Nurhisna Roisatun Kasanah Siti Zubaidah