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All Journal Jurnal Ilmiah Keuangan Akuntansi Bisnis BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Putriana, Rista
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pengelolaan Dana Zakat, Infak dan Sedekah (ZIS) dalam Peningkatan Ekonomi Mustahik Putriana, Rista; Wahyuni, Eka Sri; Afrianty, Nonie
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 8, No 2 (2023): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v8i2.5014

Abstract

ZIS funds are potential funds that can be used to build community welfare in the form of revolving (productive) funds. Management of ZIS funds is carried out through the Bengkulu Province National Zakat Agency (BAZNAS). It is known that the management of ZIS funds must reach a distribution stage that is productive, empowering and seeks to optimize the potential of mustahik. Distribution of ZIS funds can be carried out through various forms of providing business capital and business equipment to mustahik. BAZNAS issued regulations regarding zakat management through the Republic of Indonesia National Zakat Amil Agency Regulation Number 4 of 2018 concerning Reporting on the Implementation of Zakat Management. The research method used is a descriptive analytical method with a qualitative approach. The results of this research show that: 1) The ZIS fund collection system by BAZNAS Bengkulu Province is carried out using social media and payment of ZIS funds is carried out using an inter-bank transfer system and directly. 2) The distribution of ZIS BAZNAS funds in Bengkulu Province is carried out productively through business program capital (3) Standard monitoring of ZIS funds is carried out by means of a sharia audit which is a report every 6 months. From the results of research by interviewing ten mustahik people, it was found that productive management of ZIS funds can increase mustahik income before and after receiving ZIS fund assistance.
Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Desa Kadokan Putriana, Rista; Suprihati; Samanto, Hadi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.132

Abstract

This study aims to examine the influence of tax knowledge, tax officer services, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kadokan Village. A quantitative approach was applied using a simple random sampling method. The sample consisted of 95 taxpayers drawn from a total population of 1,720. Primary data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-test and F-test with SPSS version 23. The findings reveal that tax knowledge has a significant positive effect on taxpayer compliance, while tax officer services and tax sanctions show no significant effect. The coefficient of determination (Adjusted R²) of 15.4% indicates that most of the variation in taxpayer compliance is explained by factors outside the tested variables. These results highlight the importance of tax education and outreach programs in enhancing taxpayer compliance with local tax obligations.
Co-Authors Afrianty, Nonie Hadi Samanto, Hadi Suprihati Wahyuni, Eka Sri