Sukma Mehilda’s research while affiliated with Sekolah Tinggi Ilmu Ekonomi Indonesia and other places

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.

The financial management and allocation of village finances are essential parts that cannot be separated from the village income and expenditure budget. The community's welfare is of great concern to the Government of the Republic of Indonesia, especially the welfare of the people in the village. This study aims to analyze the effect of village spending on community welfare. This study is a quantitative descriptive approach using primary data and secondary data with data collection techniques in the form of questionnaires and literature study. The sampling technique used random sampling with a total sample of 93 people. Simple linear regression, hypothesis testing, and coefficient of determination are being used to analyze the data. The study results show that village spending has a positive and significant effect on the welfare of rural communities. The results of this study assist the village government in allocating village expenditures, thereby providing a balanced proportion of village expenditures and following the needs of the village community, and ultimately improving the welfare of the village community.

Productive zakat is something that can support productivity for the economy and mustahiq life. Mustahiq satisfaction in getting productive zakat is a reflection of the success of the service. This study aims to analyze the effect of the quality of productive zakat distribution services on mustahiq satisfaction at the national zakat agency (NZA) Bengkalis district. This study was built using a quantitative descriptive method based on primary and secondary data in questionnaires, documentation, and literature studies. The total population of productive zakat mustahiq at the NZA Bengkalis regency is 327 people. Sampling used random sampling with a total sample of 77 people. Data were analyzed using simple linear regression, previously tested using validity, reliability, and normality tests. This study indicates that the quality of productive zakat distribution services has urgency in creating satisfaction for mustahiq, with evidence that the quality of productive zakat distribution services has a positive and significant effect on mustahiq satisfaction. This study contributes to NZA Bengkalis regency in improving service quality and satisfaction of productive zakat mustahiq.

Penelitian ini mengeksplorasi tentang bagaimana pengelolaan dan pengembangan wakaf produktif di Kabupaten Bengkalis. Metode Penelitian yang digunakan adalah kualitatif dengan menggunakan instrumen wawancara dan dokumentasi pada objek penelitian yakni nazhir wakaf produktif di Kabupaten Bengkalis. Hasil penelitian ini menyimpulkan bahwa pengelolaan dan pengembangan wakaf produktif di Kabupaten Bengkalis masih sederhana dengan manajemen tradisional. Oleh karenanya peran pemerintah dalam hal ini Kementerian Agama harus lebih giat lagi dalam mensosialisasikan dan membina nazhir agar wakaf yang telah ada dapat terus menerus berkembang dan memberikan manfaat yang luas kepada kesejahteraan sosial umat Islam yang merupakan penduduk mayoritas. Keywords: Wakaf; Produktif; Kabupaten Bengkalis

This paper aims to discuss the concept of business in Islamic review. In Islamic teachings, Allah guarantees sustenance for his creatures. This belief in assurance is what encourages business people to keep trying even though they have failed repeatedly. This treasure is also believed to be a deposit from God which must be treated as a means to achieve the common good. In describing the relationship between man and God, it turns out that the Al-Quran uses many terms commonly used in the business world. The key to success in business is faith as a foundation in righteous deeds. The higher the success achieved, the greater the responsibility and benefits that are carried out.

The most felt failure of modernization which is a direct result of the era of globalization is in the economic field. Modern capitalism which although finally able to prove its superiority from socialism, in fact, has given birth to various problems, especially for third world countries (including Muslim countries) which tend to be objects rather than subject to capitalism. Associated with the failure of Western capitalism in these Muslim countries, the realization that the roots of capitalism are not from Islam, then arouse the desire to reconstruct economic systems that are considered "authentic" derived from Islam. Moreover, history shows that economic thought has also been carried out by Islamic scholars, even long before Adam Smith wrote his monumental book The Wealth of Nations. In a very general sense, it can be said that the capitalist world is already very familiar with the teachings of Islam and its leaders. These conditions get the legitimacy of the verses of the Qur'an in collecting assets from a maximum effort. With so many verses of the Koran that teach the right way of business and wrong business practices even regarding very small matters, basically the position of business and commerce in Islamic civilization is very important.