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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business
Ardiani, Kiki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Menggali Pemikiran Ekonomi Abu Yusuf dan Abu Ubaid: Kontribusi Klasik untuk Tantangan Ekonomi Modern Khair, Herla Shabahal; Saragih, Hikmah Fadhillah; Ardiani, Kiki; Farieza, Jazzera; Maratusholiha, Maratusholiha; Irham, Mawaddah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1408

Abstract

Penelitian ini mengeksplorasi pemikiran ekonomi dua tokoh besar dalam sejarah ekonomi Islam yaitu, Abu Yusuf dan Abu Ubaid, dengan relevansinya terhadap tantangan ekonomi modern. Abu Yusuf, seorang murid dari Imam Abu Hanifah, dan Abu Ubaid, seorang ahli hukum dan ulama terkemuka, telah memberikan kontribusi signifikan dalam bidang ekonomi melalui karya-karya mereka yang menekankan prinsip-prinsip keadilan, distribusi kekayaan, dan kebijakan fiskal yang adil. Studi ini menganalisis konsep-konsep ekonomi yang dikemukakan oleh kedua pemikir tersebut, seperti peran negara dalam perekonomian,pengelolaan zakat dan pajak, serta prinsip distribusi pendapatan yang adil. Selain itu, penelitian ini juga membahas relevansi dan aplikasi pemikiran mereka dalam konteks ekonomi modern, khususnya dalam menghadapi isu-isu seperti ketimpangan ekonomi, kemiskinan, dan kebijakan fiskal yang efektif. Dengan mengkaji pemikiran ekonomi Abu Yusuf dan Abu Ubaid, penelitian ini bertujuan untuk mengidentifikasi solusi yang dapat diterapkan dalam sistem ekonomi kontemporer, serta memperkaya wacana akademis mengenai kontribusi ekonomi Islam terhadap pembangunan ekonomi global. Keywords : Keadilan Ekonomi, Kebijakan Fiskal, Distribusi Kekayaan.
Analysis Of The Effectiveness Strategy Of E-Samsat In Increasing Motor Vehicle Tax Revenue At The Kisaran Pependa UPTD Ardiani, Kiki; Nasution, Muhammad Lathief Ilhamy; Kusmilawaty
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8397

Abstract

This research was conducted at the Kisaran Regional Revenue Service Office (UPTD Pependa) to analyze the effectiveness of e-Samsat in increasing motor vehicle tax revenue, addressing the issue of low public participation in paying taxes through the e-Samsat application. The method used in this study was a qualitative research method with a descriptive approach. Data collection techniques used were field studies consisting of observation, interviews, and documentation. The findings indicate that E-Samsat is very efficient in improving internal administrative processes, reducing recording errors, and accelerating financial reporting. However, its effectiveness in increasing overall PKB revenue remains low, marked by minimal taxpayer participation (0.153%). This is due to uneven and ineffective socialization, as well as slow community adaptation due to low digital literacy, limited access to technology, and doubts about the security of online systems amidst rampant fraud and lack of education. The implication is that although E-Samsat is an efficient innovation, its full potential in increasing PKB revenue has not been achieved, requiring a more comprehensive and equitable socialization strategy, increased technological accessibility, and ongoing education to build public trust and digital literacy.
Co-Authors Farieza, Jazzera Irham, Mawaddah Khair, Herla Shabahal Kusmilawaty Maratusholiha, Maratusholiha Muhammad Lathief Ilhamy Nasution Saragih, Hikmah Fadhillah