Oktarina, Amimah
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SOURCES OF MALAYSIA’S INCOME AND ITS ALLOCATIONS IN CONTEXT ISLAM'S PUBLIC FINANCIAL IN NEWEST ERA oktarina, amimah; Desiana, Rina
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 4, No 1 (2019)
Publisher : Institut Agama Islam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.215 KB) | DOI: 10.29300/ba.v4i1.1848

Abstract

In order to build an Islamic economic system in Islamic state, a state should manage its finance based on the principles of Sharia, both in the terms of earning or incomes and their allocations on the earnings side, a state should manage their incomes according to Islamic way. Than the result of their incomes should be allocated in order to achieve their goals, which is the prosperity of society. Tax is a policy which is settled by a government and decided according to the needs or necessities of state its self. For example, Malaysia has decided and managed their incomes sources such as tax, zakat, and awqaf. And they were allocated according to the needs or necessities of a state such as infrastructure, salaries, subsidies, and also to eight parts of zakat receiver.
IMPLEMENTASI SISTEM PRODUKSI SECARA ISLAMI PADA PRODUK HASIL PENGOLAHAN IKAN (STUDI KASUS DI UMKM UPI MINO NGUDI LESTARI YOGYAKARTA) Oktarina, Amimah; Asnaini, Anaini
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 1 (2016)
Publisher : Institut Agama Islam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v1i1.831

Abstract

In producing the goods when viewed from the perspective of the Islamic way of production, manufacturers produce the goods in an attempt to create maslahah, which seek profit through production that is not prohibited and protected from the exploitation of natural resources. Maslahah itself is divided into two components, namely the benefits and blessings. Production activities can be seen in the development of Micro, Small and Medium Enterprises (SMEs) is currently one example of the active role of government in promoting the productivity of the people in the industry. Pembangungan industry effort aimed at expanding employment opportunities and increase production. One form of community contributions by active production activities are SMEs Fish Processing Unit (UPI) Mino Ngudi Lestari, located in the hamlet of Nayan, Maguwoharjo, Yogyakarta. The main problem is formulated in this research is how the production of products of fish processing in Mino UPI Ngudi Lestari viewed from the perspective of production in Islam. The results of this research are production systems that are applied by SMEs UPI Mino Ngudi Lestari manage fish into refined products overall compliance with production systems in Islamic. Of the several factors highlighted, all these factors have been in accordance with the production system Islamically, just revamping the organizational factors that need to be better.Keywords: Islamic Production, Products, Fish, SMEs
Pemikiran Ibnu Khaldun Tentang Kebijakan Fiskal Khusus Pajak Dan Relevansinya Dalam Menghadapi Resesi Di Indonesia Sukmalia, Dwita; Saputri, Ida Yuliana; Hak, Nurul; Oktarina, Amimah
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 6, No 1 (2021)
Publisher : Institut Agama Islam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v6i1.4298

Abstract

Ibn Khaldun is an Islamic scholar with various works, especially in the muqaddimah book which explains the principles of taxation. According to Ibn Khaldun, the imposition of low taxes on the people will make the people more incentivized to do business and develop the business world. On the other hand, the imposition of high taxes on the people will be reluctant to pay taxes so that the production done by the people will decrease and affect the tax revenue itself. The purpose of this study was to determine the relationship between Ibn Khaldun's theory and the current downturn in economic growth. This research method is library research research with a descriptive qualitative approach with the data source used is secondary data consisting of the book "muqaddimah" and other theories derived from books, journals, and official websites that are relevant to the research. The data that has been collected is analyzed using the Content Analysis Method. This study concludes that Ibn Khaldun's thoughts are very relevant when applied in facing the recession in Indonesia.
IMPLEMENTATION OF ISLAMIC BUSINESS ETHICS ON SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs): CASE STUDY OF SMEs XYZ Oktarina, Amimah; Mu'alim, Amir
Jurnal Ekonomi & Studi Pembangunan Vol 18, No 2: October 2017
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.18.2.4042

Abstract

The rapid growth of Small and Medium-sized Enterprises sector(SMEs) in Indonesia increases business competition become strict and complicate among them. Competition of existing businesses tends to be unhealthy and ignore the ethical values. It makes the discourse of business ethics at SMEs is indispensable in order to form the basis for operations and avoid deviations ethical values. As a manufacturer of fish processing has been certified halal by the MUI,SMEs XYZ should be able to apply Islamic business ethics in its activities. So it is not only profit oriented, but also pay attention to ethical values. This study aimed to describe the implementation of Islamic business ethics which consists of four (4) axiomswhich areunity, equilibrium, free will, and responsibility in SMEs XYZ. The method used in this research is descriptive qualitative analysis through the 4 (four) stages of data collection, data reduction, data display, and conclusion. The result in this study is SMEs XYZ was implemented Islamic business ethics on its operations.