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All Journal Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Pajak dan Manajemen Keuangan
Lira Amelia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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WAWASAN FILOSOFIS TENTANG DISTRIBUSI KEKAYAAN DALAM PERSPEKTIF FILSAFAT EKONOMI ISLAM Nurul Syafriani; Ratih Silviany; Lira Amelia; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3479

Abstract

This study aims to examine the distribution of wealth in the perspective of Islamic economic philosophy with a focus on the importance of social justice, moral responsibility, and solidarity in the management of economic resources. In Islam, the distribution of wealth is seen not only as an economic process, but also as an implementation of the ethical values of Islamic economics through instruments such as zakat, infaq, and waqf that ensure the distribution of wealth. This study uses a qualitative approach with library research methods to analyze various relevant literature, with three main focuses: epistemology, ontology, and axiology of wealth distribution in Islamic economics. Based on an analysis of 16 journal articles published between 2017-2024, this study concludes that the distribution of wealth in Islamic economics emphasizes the principles of justice, shared welfare, and fair management of resources. The distribution system in Islamic economics aims to reduce socio-economic inequality, by integrating moral, social, and spiritual values, and offering a fairer and more sustainable alternative compared to the capitalist or Marxist economic system.
Pengaruh Persepsi Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PP No 23 Terhadap Umkm Di Kota Medan Sumatera Utara Yeni Yolanda Simatupang; Lira Amelia; Fitrah Khairuna Ulfa Lubis
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.236

Abstract

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.
Sukuk Dalam Perspektif Global : Tinjauan Akad Dan Praktik Sukuk Murabahah Di Indonesia Dan Qatar Lesmana, Alyatulnisa Ragil; Natasya, Fazira Putri; Lubis, Fitrah Khairuna Ulfa; Lira Amelia; Risma Abidah Nasution; Maryam Batubara
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sukuk is an Islamic financial instrument that plays a significant role in promoting economic development based on Islamic principles. This study aims to examine the definition of sukuk, the types of contracts used in sukuk issuance, with a particular focus on the murabahah contract. Furthermore, it compares the implementation of murabahah sukuk in Indonesia and Qatar, two countries with developing Islamic financial systems. Using a literature review and a descriptive-comparative approach, the study reveals that although both countries adhere to the same Sharia principles, differences exist in regulatory frameworks, contract structures, and sectors of sukuk issuance. This research aims to contribute to the advancement of sukuk instruments in ways that are more effective and adapted to each country’s local context. Sukuk merupakan instrumen keuangan syariah yang memainkan peran penting dalam mendukung pembangunan ekonomi berbasis prinsip Islam. Penelitian ini bertujuan untuk mengkaji definisi sukuk, jenis-jenis akad yang digunakan dalam penerbitan sukuk, serta fokus khusus pada akad murabahah. Selain itu, kajian ini juga membandingkan praktik implementasi sukuk murabahah di Indonesia dan Qatar, dua negara dengan sistem keuangan syariah yang terus berkembang. Melalui studi literatur dan analisis deskriptif-komparatif, ditemukan bahwa meskipun keduanya menerapkan prinsip syariah yang sama, terdapat perbedaan dalam pendekatan regulasi, struktur akad, dan sektor penerbitan sukuk. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan instrumen sukuk secara lebih efektif dan sesuai dengan konteks lokal masing-masing negara.
Co-Authors Ahmad Wahyudi Zein Fitrah khairuna Ulfa Lubis Lesmana, Alyatulnisa Ragil Lubis, Fitrah Khairuna Ulfa Maryam Batubara Natasya, Fazira Putri Nurul Syafriani Ratih Silviany Risma Abidah Nasution Yeni Yolanda Simatupang