Yenni Samri Juliati Nasution
Faculty of Islamic Economics and Business, Universitas Islam Negeri Sumatera Utara, Indonesia

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Baz Mart's Management Model in Improving the Living Standards of the Poor Muhammad Erwin Soaduan Pohan; Mustafa Kamal Rokan; Yenni Samri Juliati Nasution
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.470

Abstract

The BAZ Mart program is a management model designed to improve the lives of people experiencing poverty who cannot manage or develop businesses due to physical disabilities, limited knowledge, or lack of experience. This model enables zakat funds to continue growing and expanding, ensuring their sustainability in meeting the basic needs of beneficiaries. This study aims to determine the improvement in the lives of low-income communities in Pelalawan Regency, Riau, through Baz Mart, a self-service business managed with zakat funds. Buyers are encouraged to shop at Baz Mart through collaboration among the Pelalawan Regency Government, PT Riau Andalan Pulp and Paper (RAPP), and Baznas Pelalawan's outreach program to zakat donors and the wider community under the slogan, "Shopping at Baz Mart means helping to reduce poverty in Pelalawan." This study applies Fred's (2011) strategic management theory, which consists of strategy formulation, implementation, and evaluation. A descriptive qualitative approach was employed using both primary and secondary data. Data were collected through field observations, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing. The results demonstrate that the empowerment program has had a positive and significant impact on poverty alleviation in Pelalawan Regency. The findings also confirm that poverty alleviation for mustahik aligns with the developed concept. The most important change is the transformation of mustahik into individuals who are more aware, motivated, and committed to improving their economic condition. Furthermore, this study reveals several empirical facts regarding the implementation of the Baznas Mart (Baz Mart) program in Pelalawan Regency, Riau.
Factors Affecting the Compliance of Motor Vehicle Taxpayers in Medan City Haya Fadiyah Hanin; Juliana Nasution; Yenni Samri Juliati Nasution
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1668

Abstract

This research is to determine the factors that influence taxpayer compliance in paying taxes. The variables are the tax whitening program, mobile Samsat service, drive thru Samsat service, and e-Samsat program as independent variables and taxpayer compliance as the dependent variable. The population in this study were all taxpayers registered with SAMSAT Medan City, totaling 2,724,585 motorized vehicles with a sample of 100 people. This research uses a questionnaire as a research instrument, prepared using a Likert scale and then analyzed using a multiple regression process with SPSS. The results obtained are that the tax whitening program and mobile Samsat services have no effect on taxpayer compliance. Meanwhile, the Samsat drive thru and e-Samsat programs have a significant positive effect on taxpayer compliance. This research is expected to increase insight and enrich knowledge about the factors that influence taxpayer compliance. It is also hoped that the results of this research can be used by the tax office as consideration in formulating tax policies that focus on increasing taxpayer compliance.