Ejournal Institut Agama Islam Syarifuddin
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The Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance
Full text linkTaxes represent the largest contribution to state revenue, but taxpayer compliance in fulfilling their obligations is still not optimal. Taxpayer awareness and the imposition of tax sanctions can influence taxpayer compliance in fulfilling their tax obligations. This study aims to obtain empirical evidence of the effect of taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study is individual taxpayers registered at KPP Pratama Badung Utara. The sample used consists of 100 individual taxpayers selected through non-probability sampling, specifically purposive sampling, with data analysis using multiple linear regression. The results of this study indicate that taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance at KPP Pratama Badung Utara
Pelatihan Public Speaking pada Komunitas Sahabat Pulau Chapter Majene
Full text linkKemampuan public speaking merupakan keterampilan penting yang perlu dimiliki oleh individu, terutama bagi anggota komunitas yang aktif dalam kegiatan edukatif dan sosial. Komunitas Sahabat Pulau Chapter Majene sebagai komunitas berbasis kepemudaan yang bergerak di bidang pendidikan, menunjukkan kebutuhan akan peningkatan kapasitas komunikasi anggotanya. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan public speaking anggota komunitas melalui pelatihan terstruktur dan partisipatif. Metode yang digunakan adalah Participatory Action Research (PAR), dengan empat tahapan kegiatan yaitu persiapan, perencanaan, pelaksanaan, dan evaluasi. Pelatihan ini dilaksanakan dalam bentuk teori dan praktik langsung dengan melibatkan 25 peserta. Hasil evaluasi menunjukkan adanya peningkatan signifikan pada skor pemahaman peserta, dari rata-rata 56,4 (pre-test) menjadi 82,8 (post-test). Selain itu, peningkatan keterampilan juga tampak pada aspek artikulasi dan intonasi, kepercayaan diri, serta struktur penyampaian materi. Pelatihan ini terbukti efektif dalam meningkatkan kapasitas komunikasi peserta, serta mendukung peran strategis komunitas dalam menyampaikan pesan-pesan edukatif secara lebih persuasif dan profesional
Sabdaaji: Kait Spiritual, Dakwah Budaya dan Tata Krama
Full text linkPelestarian nilai kearifan lokal dan budaya menjadi salah satu wujud dan upaya dalam pembentukan karakter dan penanaman nilai-nilai spiritual dapat diwujudkan melalui bacaan macapat, yang kaya akan nasihat, adab, mengandung nilai keagamaan dan nasionalisme, kedamaian batin serta kearifan lokal. Sabdaaji didirikan untuk membentuk karakter, mentalitas dan melestarikan kearifan lokal berdasarkan kebenaran dan keindahan sebagaimana diajarkan dalam nilai keislaman. Penelitian ini bertujuan untuk menganalisis Sabdaaji sebagai media penghubung pendidikan spiritual dan karakter. Penelitian ini jenis kulaittaif dengan bentuk studi kasus dengan pendekatan fenomena. Hasil penelitian menunjukkan bahwa 1) Sabdaaji memberikan dampak positif terhadap penguatan nilai-nilai spiritual dan proses pembentukan karakter yang berdampak pada kelembutan sikap, istiqomah, ketenangan, serta peningkatan nilai-nilai kebangsaan dalam kerangka kearifan lokal bagi pengikut sabda aji ; 2) Sabdaaji menjadi media dakwah budaya atau kultural dalam menanamkan budi pekerti, menyampaikan tentang akhlak dan moralitas, melestarikan kekayaan budaya di Lumajang sebagai daerah Pandalungan melalui nasihat-nasihat, tata cara kegiatan, tutur kata serta seni tradisional gamelan yang diajarkan walisongo
Metode Penyampaian Pesan Dakwah Majelis Permusyawaratan Ulama (MPU) Dalam Kegiatan Pengkaderan Ulama di Aceh Tenggara
Full text linkMajelis Permusyawaratan Ulama (MPU) memiliki peran penting dalam penyampaian pesan dakwah dan pengkaderan ulama di Aceh Tenggara. Dalam hal ini, penting untuk mendalami metode yang diterapkan oleh MPU dalam menyampaikan pesan-pesan keagamaan dan sosial kepada masyarakat, serta bagaimana metode tersebut berkontribusi terhadap pengkaderan ulama di daerah tersebut. Penelitian ini bertujuan untuk menganalisis metode penyampaian pesan yang digunakan oleh MPU dalam kegiatan pengkaderan ulama di Aceh Tenggara, serta untuk mengevaluasi efektivitas metode tersebut dalam mencapai tujuan pengkaderan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, teknik pengumpulan data melalui wawancara mendalam, observasi langsung dan dokumentasi terhadap kegiatan pengkaderan ulama yang diselenggarakan oleh MPU. Data yang diperoleh dianalisis untuk mengidentifikasi pola dan strategi penyampaian pesan yang digunakan. Hasil penelitian menunjukkan bahwa MPU menerapkan tujuh metode penyampaian pesan dakwah termasuk hiwar, bayan, tabligh, indzar, ta’aruf, nasihat, dan wa’idz atau Mau’idzah, meskipun MPU telah menerapkan beberapa metode, efektivitas penyampaian pesan dakwah masih perlu ditingkatkan. Kader ulama yang dihasilkan belum sepenuhnya siap untuk berperan sebagai ulama profesional. Penelitian ini menyimpulkan bahwa MPU perlu mengembangkan dan memperluas metode penyampaian pesan dakwah untuk meningkatkan kualitas pengkaderan ulama. Dengan demikian, diharapkan MPU dapat lebih efektif dalam menyampaikan nilai-nilai keagamaan dan membentuk kader ulama yang mampu menghadapi tantangan zaman serta kontribusi dalam menciptakan kader ulama yang berkualitas dan profesional
Etika dan Tantangan Dakwah dengan Artificial Intellegence
Full text linkIslamic preaching (dakwah) continues to evolve alongside advancements in digital technology, particularly through the utilization of Artificial Intelligence (AI). AI holds significant potential in supporting the dissemination of Islamic teachings via chatbots, automated fatwa systems, and AI-based religious learning applications. However, the implementation of AI in dakwah also faces various ethical challenges, including algorithmic bias, limitations in understanding complex religious contexts, and issues related to user data privacy and security. This study aims to analyze the role of AI in Islamic preaching, identify the challenges encountered, and explore ethical solutions for its implementation. Using a qualitative approach based on literature review, the research findings indicate that while AI enhances accessibility to religious information, it cannot replace scholars (ulama) in providing spiritual guidance and issuing fatwas that consider the social and cultural aspects of the Muslim community. Therefore, clear regulations and the involvement of Islamic scholars in AI development for dakwah are essential to ensure that this technology is used responsibly and aligns with Islamic values
Strategi Public Relation dalam Dakwah Perkembangan Media Sosial Pondok Pesantren
Full text linkThe development of science and technology has brought very significant changes to every element of human life today. This requires all parties to be able to adapt, especially in developing Islamic preaching in Islamic boarding school educational institutions. Therefore, every Islamic boarding school has Public Relations or Public Relations to develop Islamic preaching and introduce Islamic boarding schools to the outside world. This study aims to analyze the PR (Public Relations) Strategy implemented by the Nurul Haromain Randuagung Islamic Boarding School in developing social media. This type of research uses a qualitative method with a case study approach while in collecting data this study was conducted through in-depth interviews with the managers of the Islamic boarding school's social media. The results of this study examine how the Nurul Haromain Islamic Boarding School utilizes social media platforms to expand the reach of information and improve the quality of the institution. The role of Public Relations (PR) in this Islamic boarding school is very important in managing social media, including creating interesting content, managing interactions with followers, and using social media as a tool to improve the image of the Islamic boarding school. However, the development of this Islamic boarding school's social media has not been optimal. Some of the problems found were content that was less interesting and creative, lack of use of analytical and evaluation tools, and lack of insight into content performance and effective social media strategies. To develop Islamic boarding school social media optimally, strategies are needed such as forming a team with the appropriate skills, creating structured content planning, utilizing analytical features, increasing interaction with followers, collaborating with influencers/religious figures, and utilizing various social media platforms. A comprehensive and sustainable approach is needed so that the Nurul Haromain Islamic Boarding School can utilize social media optimally to expand the reach of preaching, improve its image, and attract the interest of prospective new students
Integrating Spiritual Values, Digital Transformation, and Legal Protection in Pesantren-Based Entrepreneurship: A TCCM-Based Systematic Review: asdasd
Full text linkIn Indonesia, pesantren are evolving from being solely religious institutions to hybrid socio-economic institutions. These transformations stem from the assimilation of Islamic Digital entrepreneurial values and governance. However, the synergy of the facets in the candidate documents remains under-theorized and unchronicled. This research applies a Systematic Literature Review (SLR) methodology through the TCCM (Theory, Context, Characteristics, Methodology) Framework to weave together 78 peer-reviewed documents published between 2010 and 2025. The four key development pathways were distilled from bibliometric and content analyses and are as follows: the digitization of entrepreneurial waqf frameworks enhances operational efficiencies and scaling; waqf as a productive socio-economic capital; trust and moral legitimacy are obtained through Islamic business ethics; and the access to and the challenges of intellectual property are hindering institutional scale. This Study stands out in the body of available conceptual and analytical works, given that the majority of extant literature provides a striated holistic synthesis. In response, the research proposes a hybrid co-creation framework that integrates Islamic Digital entrepreneurship values and governance. This framework aims to foster socio-economic inclusivity through the collaboration of Digital MSMEs and pesantren. This work combines Islamic values of spirituality with the digital transformation and the protective legal system into a singular theoretical construct designed to reinforce entrepreneurship grounded in pesantren values, and it develops the theory by suggesting a hybrid co-creation model for its implementation.asdasdas
Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework
Full text linkTax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions
Pemaknaan Time Driven Activity Based Costing Produk Perbankan Syariah: Sebuah Fenomenologi Tauhid
No full textThe purpose of this study is to reveal and interpret the calculation of the cost of determining wadiah yad dhamanah savings at Bank Syariah Indonesia (BSI) based on activities that use the concept of sharia and spiritual time driven activity-based costing (SSTDABC). Time Driven Activity Based Costing (TDABC) has a weakness in cost calculation because it does not take into account cognitive time distortion (CTD) owned by human resources. This can lead to irrelevant revenue and cost assessments that will affect managers' decision-making. The Interpretive method of monotheistic phenomenology used in this study includes noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction to reveal the phenomena experienced by participants related to determining activity-based costs so as to produce an Islamic banking product (wadiah yad dhamanah). The results of this study reveal that sharia and spiritual time driven activity-based costing can be developed in Islamic banking. The SSTDABC concept will become the “spirit” for the management of Islamic banks in the world and in Indonesia in particular. SSTDABC can be a new input for the development of theory both in the field of service companies and in the field of industry globally and nationally.Tujuan penelitian ini adalah untuk mengungkap dan menginterpretasikan perhitungan biaya penentuan simpanan wadiah yad dhamanah pada Bank Syariah Indonesia (BSI) berbasis aktivitas yang menggunakan konsep time driven activity based costing syariah dan spiritual (SSTDABC) . Time Driven Activity Based Costing (TDABC) memiliki kelemahan dalam perhitungan biaya karena tidak memperhitungkan distorsi waktu kognitif (CTD) yang dimiliki oleh sumber daya manusia. Hal ini dapat menyebabkan penilaian pendapatan dan biaya yang tidak relevan yang akan mempengaruhi pengambilan keputusan manajer. Metode interpretatif fenomenologi monoteistik yang digunakan dalam penelitian ini meliputi noema, noesis, epoche (bracketing), analisis intensional, dan reduksi eidetik untuk mengungkap fenomena yang dialami partisipan terkait penentuan biaya berbasis aktivitas sehingga menghasilkan suatu produk perbankan syariah (wadiah yad dhamanah). Hasil penelitian ini mengungkapkan bahwa time driven activity based costing syariah dan spiritual dapat dikembangkan dalam perbankan syariah. Konsep SSTDABC akan menjadi “ruh” bagi pengelolaan bank syariah di dunia dan khususnya di Indonesia. SSTDABC dapat menjadi masukan baru bagi pengembangan teori baik di bidang perusahaan jasa maupun di bidang industri secara global dan nasional
Analysing The Impact of Halal Certification for the Development of Micro, Small, and Medium Enterprises' Competitiveness in Besuki Raya, Indonesia
Full text linkThis research attempts to analyze the impacts experienced by Micro, Small, and Medium Enterprises' (MSMEs) Competitiveness after obtaining Halal certification. The study focused on MSMEs in the Food and Beverage sector using a qualitative exploratory approach. This research was conducted using a qualitative descriptive approach and using a purposive sampling method. One respondent was selected from each district to ensure that all districts within the study area were represented. The rationale for this approach was to secure minimal but sufficient representation from every district under investigation. The analysis results show that halal certification contributes not only to business growth but also to the advancement of Islamic economic values by embedding halalan tayyiban principles into the supply chain, promoting transparency, and reinforcing consumer rights in predominantly Muslim markets. The study further highlights that Halal certification contributes to advancing of Islamic economic values by embedding the principles of halalan tayyiban into production and distribution processes, promoting business transparency, and reinforcing consumer rights in predominantly Muslim communities. Therefore, Halal certification serves not only as a religious or legal obligation but also as a strategic instrument for sustainable growth and empowerment of MSMEs in regional economic development