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All Journal JURNAL PENDIDIKAN IPS El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Baiq Ratna Mulhimmah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Dewan Pengawas Syariah Terhadap Perkembangan Bisnis Koperasi Syariah di SMA Negeri 4 Praya Kabupaten Lombok Tengah Tahun 2021/2022 Muhamad Zaini; Zaenudin Mansyur; Baiq Ratna Mulhimmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2206

Abstract

The Sharia Cooperative at State Senior High School 4 Praya has recorded remarkable profit increases for three consecutive years. In 2020, they achieved a profit of IDR 90,045,658, which then saw rapid growth in 2021, reaching IDR 109,491,289, marking a growth of IDR 19,445,631. Not stopping there, the year 2022 was an even more impressive achievement with profits reaching IDR 164,032,600, indicating strong performance and the ability to maintain significant growth momentum. This study indicates that the factors influencing the business development of the Sharia Cooperative at State Senior High School 4 Praya include: a) Member Participation, b) Management Professionalism, c) External Factors. In the context of the cooperative's success at State Senior High School 4 Praya, it is heavily influenced by the complex interaction between member participation, management professionalism, and external factors. The role of the Sharia Supervisory Board in enhancing the business development of the Sharia Cooperative at State Senior High School 4 Praya includes: a) Supervisor, b) Advisor, c) Marketer, d) Supporter, e) Player. In the context of supervision and control, the Sharia Supervisory Board not only monitors but also provides guidance and support to ensure that the Sharia Cooperative can achieve its goals by adhering to Sharia principles, enhancing business development, and providing benefits to its members. The success of the Sharia Supervisory Board in its roles significantly contributes to the growth and sustainability of the Sharia Cooperative at State Senior High School 4 Praya.
Dynamics of Land and Building Acquisition Tax Collection in West Lombok Regency: Challenges and Achievements Baiq Isyana Rahmiyanti; Ahmad Amir Aziz; Baiq Ratna Mulhimmah
JURNAL PENDIDIKAN IPS Vol. 15 No. 2 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i2.2784

Abstract

Land and Building Acquisition Fee (BPHTB) is an important component of Regional Original Income (PAD) which has a strategic role in supporting development in West Lombok Regency. This study aims to analyze the dynamics of BPHTB collection during the 2020–2023 period using a qualitative-descriptive approach through SWOT analysis. The results of the study show that although BPHTB revenues have increased significantly, its contribution to PAD still faces various challenges, such as the gap between targets and realization, low taxpayer compliance, and bureaucratic and supervisory problems. Factors such as property investment growth, fiscal policy, and information systems that have not been integrated also affect the effectiveness of tax collection. The proposed optimization strategies include digitalization of services, simplification of bureaucracy, improving the quality of regulations, and creating a conducive investment climate. With these steps, BPHTB is expected to become an effective fiscal instrument in strengthening regional fiscal capacity and accelerating development in West Lombok.
Peran Dewan Pengawas Syariah Terhadap Perkembangan Bisnis Koperasi Syariah di SMA Negeri 4 Praya Kabupaten Lombok Tengah Tahun 2021/2022 Muhamad Zaini; Zaenudin Mansyur; Baiq Ratna Mulhimmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2206

Abstract

The Sharia Cooperative at State Senior High School 4 Praya has recorded remarkable profit increases for three consecutive years. In 2020, they achieved a profit of IDR 90,045,658, which then saw rapid growth in 2021, reaching IDR 109,491,289, marking a growth of IDR 19,445,631. Not stopping there, the year 2022 was an even more impressive achievement with profits reaching IDR 164,032,600, indicating strong performance and the ability to maintain significant growth momentum. This study indicates that the factors influencing the business development of the Sharia Cooperative at State Senior High School 4 Praya include: a) Member Participation, b) Management Professionalism, c) External Factors. In the context of the cooperative's success at State Senior High School 4 Praya, it is heavily influenced by the complex interaction between member participation, management professionalism, and external factors. The role of the Sharia Supervisory Board in enhancing the business development of the Sharia Cooperative at State Senior High School 4 Praya includes: a) Supervisor, b) Advisor, c) Marketer, d) Supporter, e) Player. In the context of supervision and control, the Sharia Supervisory Board not only monitors but also provides guidance and support to ensure that the Sharia Cooperative can achieve its goals by adhering to Sharia principles, enhancing business development, and providing benefits to its members. The success of the Sharia Supervisory Board in its roles significantly contributes to the growth and sustainability of the Sharia Cooperative at State Senior High School 4 Praya.
Co-Authors Ahmad Amir Aziz Baiq Isyana Rahmiyanti Muhamad Zaini Zaenudin Mansyur