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MANAJEMEN PENGELOAAN PAJAK DALAM PERSPEKTIF ISLAM Sonita, Era
Alhurriyah Vol 16, No 1 (2015): Januari - Juni 2015
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Dalam ajaran Islam, kewajiban utama kaum muslim atas harta adalah zakat. Mayoritas fuqaha berpendapat bahwa zakat adalah satu-satunya kewajiban kaum muslim atas harta. Kewajiban atas harta yang wajib adalah zakat, namun jika dating kondisi yang menghendaki adanya keperluan tambahan, maka aka nada kewajiban tambahan lain berupa pajak. Pendapat ini misalnya dikemukakan oleh Qadhi abu Bakar al-Aarabi, Imam alik, Imam Qurtubi, Imam Syatibi, Mahmud Syaltut dan lain. Diperbolehkannya memungut pajak menurut para ulama tersebut, alasan utamanya adalah untuk kemaslahatan umat, karena dana pemerintah tidk encukupi untuk membiayai berbagai pengeluaran ang jika pengeluaran itu tida ibiayai, maka akan timbul kemudharatan, mencegah kemudharatan adalah kewajiban. Karakteristik pajak menurut hukum ekonomi Islam yang hal ini membedakannya dengan pajak konvensional yang selama ini diterapkan di Indonesia adalah sebagai berikut: (a) pajak bersifat temporer, tidak kontiniu hanya boleh dipungut ketika di baitul mal tidak ada harta. (b) pajak hanya boleh dipungut untuk pembiayaan yang merupakan kewajiban bagi kaum muslimin dan sebtas jumlah yang diperlukan untuk pembiayaan wjib. (c) pajak hanya diambil dari kaum muslim. (d) pajak hanya dipungut dari kaum muslim yang kaya, (e) pajak hanya dipungut sesuai jumlah pembiayaan yang diperlukan tidak boleh lebih. (f) pajak dapat dihapus bila sudah tidak diperlukan.

Peningkatan SDM Menuju Kemandirian UMKM Melalui Kualitas Pendidikan dalam Mewujudkan Sustainable Development Goals Era Sonita; Helmi Helmi
JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Vol 4 No 02 (2019): JUSIE (Jurnal Sosial dan Ilmu Ekonomi)
Publisher : Jurusan PIPS FKIP UMMY Solok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36665/jusie.v4i02.220

Poverty is a major factor in the slow progress of national development. Poverty is caused by the low productivity of a society. Low productivity is caused by the low quality of human resources owned by a country. The low quality of human resources, one of the reasons is the level of education of the community. Education is an important aspect in producing quality human resources. Poor quality of education is a contributing factor to poverty. The need for a concept of quality education

Integritas Pendidikan Kewirausahaan dalam Mewujudkan Muslim Entrepreneurship (Studi Kasus Mahasiswa FEBI IAIN Bukittinggi) Era Sonita; Helmi Helmi
JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Vol 5 No 01 (2020): JUSIE (Jurnal Sosial dan Ilmu Ekonomi)
Publisher : Jurusan PIPS FKIP UMMY Solok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36665/jusie.v5i01.237

The main objective of the Faculty of Economics and Islamic Business (FEBI) IAIN Bukittinggi is to prepare the graduates who can compete in both academic and non-academic fields. Accordingly, researcher would like to deeply examine the synergy of attitude and knowledge to develop entrepreneurship spirit of the students of Faculty of Economics and Islamic Business (FEBI) IAIN Bukittinggi. After analyzed qualitatively using; SWOT analysis, SWOT Matrix, and Charge Table Score, it can be pointed out that the synergy of attitude and knowledge in the development of entrepreneurship of students namely; 1) To grow values: religious, honesty, tolerance, ideas and creativity, awareness of the norms and rules, a strong spirit in learning, a strong drive to excel, confidence, and independence, interest, perseverance, and motivation, the desire to explore and produce economic resources, entrepreneurial spirit and entrepreneurship, And, 2). Realizing knowledge about; entrepreneurship ideas that suits the needs of the market, the development of business prospects, and business management.

THE ROLE OF ISLAMIC HIGHER EDUCATION IN IMPROVING SUSTAINABLE ECONOMIC DEVELOPMENT THROUGH ISLAMIC ENTREPRENEURIAL UNIVERSITY Era Sonita; Miswardi Miswardi; Nasfi Nasfi
International Journal of Social and Management Studies Vol. 2 No. 2 (2021): April 2021
Publisher : IJOSMAS

As a religion, Islam is a vision and way of life in taking action. In the field of entrepreneurship, research has proven that religion has a close relationship in realizing economic development. The topic of the role of entrepreneurial universities has attracted the attention of researchers by enriching the literature. However, the discussion on the role of Islamic entrepreneurial universities in economic development is still minimal. The main objective of this paper is to explore Islamic tertiary institutions as religious-based universities that can contribute to economic development through religious-based entrepreneurial activities, with the method used in writing this article is a literature review. The discussion started with sustainable economic development, then how entrepreneurial universities have an impact on economic development. Then try to explain how the relationship between Islam and entrepreneurship and then what is the entrepreneurial condition that has existed so far in Islamic universities.

ANALISIS TINGKAT KEPUASAN MASYARAKAT TERHADAP PELAYANAN PADA DINAS KEPENDUDUKAN DAN PENCACATAN SIPIL DI KABUPATEN PADANG PARIAMAN Era Sonita
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 1, No 1 (2017): Januari-Juni 2017
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v1i1.445

One of the main functions of the government is to serve the community then the government needs to keep on improving the quality of service. The measure of the success of service delivery is determined by the level of satisfaction of the service recipient. Community satisfaction as a service recipient becomes a benchmark to assess the level of service quality provided. The participation of the public in assessing the quality of service of the government apparatus is the right step in the involvement of society towards the public service policy taken. Salah satu fungsi utama pemerintaha adalah melayani masyarakat maka pemerintah perlu terus berupaya meningkatkan kualitas pelayanan. Ukuran keberhasilan penyelenggaraan pelayanan ditentukan oleh tingkat kepuasan penerima pelayanan. Kepuasan masyarakat sebagi penerima pelayanan menjadi tolak ukur untuk menilai tinmgkat kualitas pelayanan yang diberikan. Partisipasi masyarakat dalam menilai kualitas pelayanan aparatur pemerintah merupakan langkah tepat dalam keterlibatan masyarakat terhadap kebijakan pelayanan publik yang diambil.

Sinergisitas Sikap dan Pengetahuan dalam Pengembangan Jiwa Kewirausahaan Mahasiswa Febi IAIN Bukittinggi Harfandi Harfandi; Era Sonita
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 4, No 1 (2020): Januari-Juni 2020
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

The objective of this research to analysis deeply examine the synergy of attitude and knowledge to develop entrepreneurship spirit of the students of Faculty of Economics and Islamic Business (FEBI) IAIN Bukittinggi. After analyzed qualitatively using; SWOT analysis, SWOT Matrix, and Charge Table Score, it can be pointed out that the synergy of attitude and knowledge in the development of entrepreneurship of students namely; 1) To grow values: honesty, tolerance, ideas and creativity, awareness of the norms and rules, a strong spirit in learning, a strong drive to excel, confidence, and independence, interest, perseverance, and motivation, the desire to explore and produce economic resources, entrepreneurial spirit and entrepreneurship, And, 2). Realizing knowledge about; entrepreneurship ideas that suits the needs of the market, the development of business prospects, and business management. This research contributed to prepare the graduates who can compete in both academic and non-academic fields

Education and Entrepreneurship Integration Strategy at State Islamic Institute of Bukittinggi Harfandi Harfandi; Era Sonita; Zulhelmi Zulhelmi
Jurnal Educative: Journal of Educational Studies Vol 5, No 2 (2020): Desember 2020
Publisher : Institut Agama Islam Negeri Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/educative.v5i2.3156

The increasing number of graduates from State Islamic Institute of Bukittinggi (IAIN Bukittinggi), who do not have any competency from year to year, will increase the number of unemployed in the society. In this regard, this study aimed to formulate strategies in integrating education with entrepreneurship at State Islamic Institute of Bukittinggi in order to produce applicative and highly competitive graduates. After being analyzed using SWOT analysis, SWOT Matrix, and Weight Score Table, it can be concluded that the right strategies are; implementing the KKNI curriculum that suits market needs, developing curricula especially entrepreneurship courses, equipping students with adequate entrepreneurial knowledge, creating entrepreneurship training programs, such as holding student business units to develop students' entrepreneurial potential, and multiplying student entrepreneurship practices through collaboration with business actors.Dengan bertambahnya lulusan Institut Agama Islam Negeri (IAIN) Bukittinggi, yang tidak memiliki kompetensi dari tahun ketahun, akan menambah jumlah pengangguran di tengah-tengah masyarakat. Sehubungan dengan itu, penelitian ini bertujuan untuk merumuskan strategi dalam mengintegrasi pendidikan dan kewirausahaan pada Institut Agama Islam Negeri (IAIN) Bukittinggi guna menghasilkan lulusan yang aplikatif, dan berdaya saing tinggi. Setelah dianalisis dengan menggunakan analisa SWOT, Matrix SWOT, dan Tabel Bobot Skor, maka dapat dikemukakan bahwa strategi yang tepat adalah; mnerapkan kurikulum KKNI yang sesuai dengan kebutuhan pasar, mengembangkan kurikulum terutama mata kuliah kewirausahaan, membekali mahasiswa dengan pengetahuan kewirausahaan yang memadai, dan membuat program-program pelatihan kewirausahaan, seperti mengadakan unit-unit usaha mahasiswa untuk pengembangan potensi wirausaha mahasiswa, serta memperbanyak praktek-praktek kewirausahaan mahasiswa, melalui kerjasama dengan para pelaku usaha.

The Effect of Entrepreneurship Attitude and Knowledge on Entrepreneurial Intention of Students Harfandi Harfandi; Zulhelmi Zulhelmi; Era Sonita
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 6, No 1 (2022): January - June 2022
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v6i1.5562

Intention in entrepreneurship is the basis in the formation of the entrepreneurial spirit of students, while intention in entrepreneurship itself can be influenced by entrepreneurial knowledge. For this reason, FEBI UIN Bukittinggi students are expected to be able to master entrepreneurial knowledge as a provision in entrepreneurship, which can be obtained through; entrepreneurship training, entrepreneurship practicum, and Student Entrepreneurship Program (PWM) held by the institution. The purpose of this study was to examine and analyze the effect of entrepreneurial attitudes and knowledge on entrepreneurial intention in FEBI UIN Bukittinggi students. The research sample was drawn by quota random sampling based on a balanced proportion of the existing study programs at FEBI. Respondents are students who will graduate (at least semester IV for DIII, and semester VI for S1), for the three study programs contained in FEBI UIN Bukittinggi, totaling 136 people. The results showed that entrepreneurial attitude had no effect on entrepreneurial intention, while entrepreneurial knowledge had an influence on entrepreneurial intention in FEBI UIN Bukittinggi students. Minat berwirausaha menjadi dasar dalam pembentukan jiwa kewirausahaan mahasiswa, sedangkan minat berwirausaha itu sendiri dapat dipengaruhi oleh pengetahuan kewirausahaan. Untuk itu mahasiswa FEBI UIN Bukittinggi diharapkan dapat menguasai pengetahuan kewirausahaan sebagai bekal dalam berwirausaha, yang dapat diperoleh melalui; pelatihahan kewirausahaan, pratikum kewirausahaan, dan Program Wirausaha Mahasiswa (PWM) yang diadakan oleh lembaga. Tujuan penelitian ini adalah untuk untuk menguji dan menganalisa pengaruh sikap dan pengetahuan kewirausahaan terhadap minat berwirausaha mahasiswa FEBI UIN Bukittinggi. Adapun sampel penelitian ditarik dengan quota random sampling berdasarkan proporsi berimbang pada program studi yang ada pada FEBI. Responden adalah mahasiswa yang akan diwisuda (minimal semester IV untuk DIII, dan semester VI pada S1), untuk tiga program studi yang terdapat pada FEBI UIN Bukittinggi yang berjumlah 136 orang. Hasil penelitian memperlihatkan bahwa sikap kewirausahaan tidak memiliki pengaruh pada minat berwirausaha, sedangkan pengetahuan kewirausahaan memiliki pengaruh terhadap minat berwirausaha mahasiswa FEBI UIN Bukittinggi.

Education and Entrepreneurship Integration Strategy at State Islamic Institute of Bukittinggi Harfandi Harfandi; Era Sonita; Zulhelmi Zulhelmi
Jurnal Educative: Journal of Educational Studies Vol 5, No 2 (2020): Desember 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

The increasing number of graduates from State Islamic Institute of Bukittinggi (IAIN Bukittinggi), who do not have any competency from year to year, will increase the number of unemployed in the society. In this regard, this study aimed to formulate strategies in integrating education with entrepreneurship at State Islamic Institute of Bukittinggi in order to produce applicative and highly competitive graduates. After being analyzed using SWOT analysis, SWOT Matrix, and Weight Score Table, it can be concluded that the right strategies are; implementing the KKNI curriculum that suits market needs, developing curricula especially entrepreneurship courses, equipping students with adequate entrepreneurial knowledge, creating entrepreneurship training programs, such as holding student business units to develop students' entrepreneurial potential, and multiplying student entrepreneurship practices through collaboration with business actors.Dengan bertambahnya lulusan Institut Agama Islam Negeri (IAIN) Bukittinggi, yang tidak memiliki kompetensi dari tahun ketahun, akan menambah jumlah pengangguran di tengah-tengah masyarakat. Sehubungan dengan itu, penelitian ini bertujuan untuk merumuskan strategi dalam mengintegrasi pendidikan dan kewirausahaan pada Institut Agama Islam Negeri (IAIN) Bukittinggi guna menghasilkan lulusan yang aplikatif, dan berdaya saing tinggi. Setelah dianalisis dengan menggunakan analisa SWOT, Matrix SWOT, dan Tabel Bobot Skor, maka dapat dikemukakan bahwa strategi yang tepat adalah; mnerapkan kurikulum KKNI yang sesuai dengan kebutuhan pasar, mengembangkan kurikulum terutama mata kuliah kewirausahaan, membekali mahasiswa dengan pengetahuan kewirausahaan yang memadai, dan membuat program-program pelatihan kewirausahaan, seperti mengadakan unit-unit usaha mahasiswa untuk pengembangan potensi wirausaha mahasiswa, serta memperbanyak praktek-praktek kewirausahaan mahasiswa, melalui kerjasama dengan para pelaku usaha.

ANALISIS TINGKAT KEPUASAN MASYARAKAT TERHADAP PELAYANAN PADA DINAS KEPENDUDUKAN DAN PENCACATAN SIPIL DI KABUPATEN PADANG PARIAMAN Era Sonita
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 1, No 1 (2017): Januari-Juni 2017
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

One of the main functions of the government is to serve the community then the government needs to keep on improving the quality of service. The measure of the success of service delivery is determined by the level of satisfaction of the service recipient. Community satisfaction as a service recipient becomes a benchmark to assess the level of service quality provided. The participation of the public in assessing the quality of service of the government apparatus is the right step in the involvement of society towards the public service policy taken. Salah satu fungsi utama pemerintaha adalah melayani masyarakat maka pemerintah perlu terus berupaya meningkatkan kualitas pelayanan. Ukuran keberhasilan penyelenggaraan pelayanan ditentukan oleh tingkat kepuasan penerima pelayanan. Kepuasan masyarakat sebagi penerima pelayanan menjadi tolak ukur untuk menilai tinmgkat kualitas pelayanan yang diberikan. Partisipasi masyarakat dalam menilai kualitas pelayanan aparatur pemerintah merupakan langkah tepat dalam keterlibatan masyarakat terhadap kebijakan pelayanan publik yang diambil.

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