scholarly journals Compliance Determinant Of Paying Zakat Maal

2020 ◽  
Vol 5 (2) ◽  
pp. 213
Author(s):  
Tamimah Tamimah

Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal.Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression.Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal.Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).

2019 ◽  
Vol 2 (01) ◽  
pp. 46-51
Author(s):  
Ida Nirwana

This research was conducted at the Department of Tourism, Youth and Sports Tanah Datar District. The authors conducted this study to analyze the role of local government in the management of tourist objects Istano Basa Pagaruyung Tanah Datar regency. The purpose of this study is to determine whether the implementation of the role of local government in the management of Istano Basa Pagaruyung attractions in Tanah Datar regency. To analyze this problem, research is done by using qualitative approach by using descriptive method. Data collection techniques that the authors use are observation, interview, literature study. The data used are primary data and secondary data. Informants in this study were determined by purposive sampling technique. Purposive sampling is a purposive sampling technique. From the results of this study can be concluded that the role of Tourism, Youth, and Sport on the management of Istano Basa Pagaruyuang Tourism Object is to manage, assist, and improve facilities and infrastructure through the making of planning programs to be implemented by the UPT. Analysis of the role of local government towards the management of Istano Basa Pagaruyuang tourist object in Tanah Datar regency has been carried out very well but not yet optimal, since there is still planning since 2013 until now has not been done due to limited land. One such plan is the construction of parking lots for visitors Istano Basa Pagaruyung as well as souvenirs selling place.


2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.


2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi


2016 ◽  
Vol 7 (2) ◽  
pp. 86-96
Author(s):  
Mateus Vicente Justino ◽  
Robertson K. Tengeh

The high failure rate of new small enterprises in Angola calls to attention the fact that they are not equipped enough to meet the challenges of sustainable economic growth, equitable distribution of wealth and job creation. The worrying impact on the Angolan landscape, as a consequence, has had economists scrambling for solutions in recent years. Moving from on the assumption that the current business climate has been a contributing factor, this paper attempts to examine the role of external environmental factors in the context of Angola. Adopting a quantitative approach, the questionnaire was utilized as the primary data collection tool with snowballing as the sampling technique. The Statistical Package for the Social Sciences (SPSS) software delivered a result to the quantitative data that indicate a severe lack of economic support and availability of fundamental business resources such as raw material, skilled people and finance, and rigid policy-making regulations. The doomed-to-fail death knell to the Angolan small business comes in the form of a high level of corruption and theft in the country


2019 ◽  
Vol 27 (3) ◽  
pp. 1173
Author(s):  
Rita Vinolia Aruan ◽  
Roy Frendrick Halawa

This research is a descriptive qualitative research. In this research the technique of data sampling is purposive sampling technique. The data collected by the instrument of observation, interview, and documentation. There are two types of data in this research, primary data and secondary data. The research is conducted in the office of social department of Medan City which is located at Jl. Pinang Baris, district Sunggal of Medan, Medan City, North Sumatera. The result of this research described that the role of Social Department is very important in case of giving counseling to the street children in Medan city which is in the form of (1) giving skill training such as making florist board, tissue box, and making cloth painting, and (2) giving Moral guidance. There are some obstacles such as the lack of structure and infra structure especially in house of their living, budget which is still very low in this program of counseling, guiding, and training the street children.


Jurnal Ecopsy ◽  
2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Dwi Utami Madya Putri ◽  
Hemy Heryati Anward ◽  
Neka Erlyani

ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan penyesuaian diri terhadap stres akibat kemacetan pada mahasiswa Fakultas Kedokteran Universitas Lambung Mangkurat Banjarmasin. Teknik pengambilan subjek dalam penelitian ini menggunakan purposive sampling dengan kriteria mahasiswa Program Studi Pendidikan Dokter Fakultas Kedokteran Universitas Lambung Mangkurat Banjarmasin angkatan 2013 dengan subjek sebanyak 51 orang. Metode pengumpulan data menggunakan regresi linier sederhana. Penyesuaian diri memiliki peranan terhadap stres sebesar 54,8%, sedangkan 45,2% dipengaruhi oleh faktor lain di luar stres. Berdasarkan hasil penelitian tersebut, maka dapat disimpulkan bahwa tingkat penyesuaian diri yang tinggi akan dapat menurunkan stres akibat kemacetan. Kata kunci: penyesuaian diri, stres, kemacetan ABSTRACT The objective of this study was to find out the role of self adjustment towards stress due to traffic jam on the students of Medical Faculty of Lambung Mangkurat University, Banjarmasin. The subjects in this study were selected using purposive sampling technique with the criteria that they were students of Medical Education Department of Medical Faculty of Lambung Mangkurat University Banjarmasin, batch 2013 as many as 51 students. The data collection method was a simple linear regression. The self adjustment had a role towards stress by 54.8 %, while 45.2 % was influenced by factors other than stress. Based on these results, it can be concluded that the high level of self adjustment can reduce the stress due to traffic jam. Keywords: self adjustment, stress, traffic jam 


2017 ◽  
Vol 1 (2) ◽  
pp. 121
Author(s):  
Syafik Wildan Afif ◽  
Darwanto Darwanto

The study  analyzes the role of governance BMT Mekar Da'wah and social capital in processing Musharaka financing. This study uses qualitative method . The source of data and information are  employees in BMT Mekar Da’wah such as the branch manager, head of the division of financing, marketing head of the division and customers of  BMT Mekar Da’wah as key persons. Collecting data uses purposive sampling technique. The data are primary data that based on interviews with key persons associated with the research. The analysis technique used is the interactive model. The results showed that corporate governance at BMT Mekar Da'wah’s 6C (character, capacity, capital, collateral, condition of economy and constrain) based on the concept that applied to the collection of information on prospective customers who will conduct financing filings with the provisions. Social capital is owned by BMT Mekar Da'wah is  trust formed by a good relationship  with society as cooperation in several community events. Besides, the shared value formed from their belief to religiosity of people who manage BMT  is also one of social capital.  


2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Irma Susanti

The womens Fighting Community is a non-governmental organization assisted by the WCC Nurani Perempuan which is anganged in assisting cases of violonce against children (KTA), cases of domestic violonce (KDRT), and sexual violence (KS). This study aims to describe the role pf the Womens Fighting community cases of violence against children in Kurao Pagang Village, Nanggalo District, Padang City. This study uses Theory of Structural Functionalism. This research is a descriptive qualitative type. The informants of this research were the women fighters community board, the head of the Kurao Pagang Village RT, and the reporters of violence cases. The selection of informants used purposive sampling technique with 8 informants. The types of data used in this study are primary data and secondary data. The data collection methods used were in-depth interviews and document studies. The techniques used in data analysis are data collection, data processing, and descriptive analysis of the data in order to obtain in-depth information about what constitutes research. The result of this study indicate that the types of cases assisted by the Womens Fighters community and the role of the Womens Fighters community in assisting cases of violence against 2018-2019 are 1.) Cases of physical violence. 2.) Cases of physical and sexual violence assisted by the Womens Fighters community. The role of the women combatants in assisting cases of violence againts hildren, namely as a companion to cases of violence, counseling victims, collaborating with other instituons, and providing reinvorcement to victims and victims families.  Komunitas Perjuangan Perempuan merupakan lembaga swadaya masyarakat binaan WCC Wanita Nurani yang bergerak dalam pendampingan kasus kekerasan terhadap anak (KTA), kasus kekerasan dalam rumah tangga (KDRT), dan kekerasan seksual (KS). Penelitian ini bertujuan untuk mendeskripsikan peran komunitas Perempuan Pejuang kasus kekerasan terhadap anak di Desa Kurao Pagang Kecamatan Nanggalo Kota Padang. Penelitian ini menggunakan Teori Fungsionalisme Struktural. Jenis penelitian ini adalah deskriptif kualitatif. Informan penelitian ini adalah pengurus komunitas pejuang perempuan, ketua RT Desa Kurao Pagang, dan pelapor kasus kekerasan. Pemilihan informan menggunakan teknik purposive sampling dengan jumlah informan 8 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data yang digunakan adalah wawancara mendalam dan studi dokumen. Teknik-teknik yang digunakan dalam analisis data adalah pengumpulan data, pengolahan data, dan analisis deskriptif data untuk memperoleh informasi yang mendalam tentang apa yang dimaksud dengan penelitian. Hasil penelitian ini menunjukkan bahwa jenis kasus binaan komunitas Pejuang Wanita dan peran komunitas Pejuang Wanita dalam pendampingan kasus kekerasan terhadap 2018-2019 adalah 1.) Kasus kekerasan fisik. 2.) Kasus kekerasan fisik dan seksual binaan komunitas Pejuang Perempuan. Peran perempuan kombatan dalam pendampingan kasus kekerasan terhadap anak yaitu sebagai pendamping kasus kekerasan, pendampingan korban, menjalin kerjasama dengan lembaga lain, dan memberikan penguatan kembali kepada korban dan keluarga korban.


2021 ◽  
Vol 10 (3) ◽  
pp. 229
Author(s):  
Nyoman Panji Prabawa Sunu ◽  
Gede Bayu Rahanatha

The purpose of this study was to explain and analyze the role of brand image in mediating the effect of product superiority on consumer repurchase intention. The data used in this study are primary data, namely by distributing questionnaires to all research respondents who have bought and used fashion products from Uniqlo. The population of this study are consumers who wear Uniqlo fashion products. Based on calculations with purposive sampling technique, the number of samples obtained is 110 respondents. The analysis technique used in this research is the path analysis test, single test and VAF test. The results of this study indicate that the product superiority variable has a positive and significant effect on brand image as well as repurchase intention. The brand image variable also has a positive and significant effect on repurchase intention. The variable brand image in this study affects product excellence and repurchase intention is partially positive and significant. Keywords: product superiority, repurchase intention, brand image


Author(s):  
Golam Mohammad Shamusul Kabir ◽  
Kazi Tanvir Mahmud ◽  
Aniqa Hassan ◽  
David Hilton ◽  
Sheikh Monirul Islam

Purpose This paper aims to assess the impact of the training program on fish traders in building awareness about formalin abuse in food items. Design/methodology/approach Primary data was collected from the fish traders in Bangladesh by using simple random sampling technique. Binary logistic regression was used to assess the opinions of the fish traders about training in building awareness of formalin abuse. Findings This study showed that the training of the fish traders played a positive role in improving their awareness level of formalin abuse. Practical implications Enhancement of both training and educational support could be an effective strategy in preventing formalin abuse in food. Originality/value This study helps in assessing the opinions of the fish traders about the effectiveness of the training programs in building awareness of formalin abuse.


Sign in / Sign up

Export Citation Format

Share Document