An Introduction Formulas Maximum National Income With Tawihidi Perspective

Aec formula is the antithesis of the concept of a liberal economy. This concept is obtained based on the historical approach based multiplier effect. This formula pressure point located on the first derivative of the capital increase in aggregate supply implications on the condition of interest is equal to zero. Variables that affect this equation is a charity donation shodakoh salaries and benefits customers enhanced expenditure  national income approach using calculus  this analysis method combined with linear programming.The formula that was created can be used as research material in creating a world Islamic economic system through Developming Islamic Bank as a solution to the global crisis created by the liberal sector. The influence of Islamic economic concept of the liberal sector lies in the change in national income variable. The concept of eliminating the influence of Islam on the economy so that there is no interest rate speculation. Variable is replaced with a variable interest rate of zakat, donation, shodaqoh based multiplier effect by calculating equivalent rate. Effect of change in this variable has a positive impact on income distribution measured by Gini coefficient or curve lorrenz.This paper is supported some secondary data such as global potential of Islamic finance, Islamic finance growth data, workflow enactment Islamic financial system in Indonesia, the development of Islamic finance in non-Muslim countries. The benefits to be gained from this research in the field of basic accounting equation as a source of macro policy-making and as a material consideration in developing a Master Plan to prepare the Asean Economic Community in 2015 Keyword: Yield, Islamic Economics System,   Equivalent Rate, Basic Accounting Equation

An Introduction Equilibrium Formulas Maximum Income with Islamics Economics Approach

Aec formula is the antithesis of the concept of a liberal economy. This concept is obtained based on the historical approach based multiplier effect. This formula pressure point located on the first derivative of the capital increase in aggregate supply implications on the condition of interest is equal to zero. Variables that affect this equation is a charity donation shodakoh salaries and benefits customers enhanced expenditure  national income approach using calculus  this analysis method combined with linear programming.The formula that was created can be used as research material in creating a world Islamic economic system through Developming Islamic Bank as a solution to the global crisis created by the liberal sector. The influence of Islamic economic concept of the liberal sector lies in the change in national income variable. The concept of eliminating the influence of Islam on the economy so that there is no interest rate speculation. Variable is replaced with a variable interest rate of zakat, donation, shodaqoh based multiplier effect by calculating equivalent rate. Effect of change in this variable has a positive impact on income distribution measured by Gini coefficient or curve lorrenz.This paper is supported some secondary data such as global potential of Islamic finance, Islamic finance growth data, workflow enactment Islamic financial system in Indonesia, the development of Islamic finance in non-Muslim countries. The benefits to be gained from this research in the field of basic accounting equation as a source of macro policy-making and as a material consideration in developing a Master Plan to prepare the Asean Economic Community in 2015 Keyword: Yield, Islamic Economics System,   Equivalent Rate, Basic Accounting Equation

THE EFFECT OF REPRESENTATIVENESS, AVAILABILITY, ANCHORING, RISK PERCEPTION, AND HERDING ON INVESTMENT DECISIONS SYARIAH INVESTORS

Investors do not always think rationally but sometimes think irrational. Decision-making based on irrational thinking is influenced by a psychological bias which often leads to wrong decisions. This study aims to find empirical evidence of the influence of representativeness, availability, anchoring, risk perception, and herding on the investment decisions of sharia investors who open stock accounts at Phintraco Sekuritas Semarang. The population in this study were investors who have opened Islamic stock accounts at Phintraco Sekuritas Semarang. The sample is respondents who have opened Islamic stock accounts at Phintraco Sekuritas Semarang. The sampling technique used was simple random sampling and data collection techniques used a questionnaire. The data were analyzed using descriptive analysis and Structural Equation Modeling (SEM). The results showed that representativeness, anchoring, risk perception, and herding have a significant positive effect on the investment decisions of Islamic investors. Meanwhile, the availability variable does not affect investment decisions in Islamic investors

THE RELATIONSHIP BETWEEN HUMAN CAPITAL INVESTMENT, NON- PERFORMING FINANCING AND PROFITABILITY

Purpose of the study: This research aims to identify the influence of good corporate governance (GCG) mechanisms and human capital investment (HCI) on non-performing financing (NPF) and profitability. In addition, we examine the relationship between NPF and profitability. Methodology: The research samples are commercial Islamic banks in Indonesia (13 banks) that were determined by using a purposive sampling method. The data are collected from the banks’ financial statements and GCG reports, from 2012 to 2016. Structural Equation Modeling (SEM) was employed to analyze the data. Main Findings: Our study shows that the number of directors a bank has significantly affected NPF but does not affect profitability, while the size of the independent Board of Commissioners (BoC) has a significant influence on NPF and profitability. Sharia Supervisory Board also has a role in improving profitability. HCI has a significant effect on profitability, but it does not affect NPF. Applications of this study: Islamic banks are urged to improve their implementation of GCG, especially for their ratio of independent commissioners and HCI expenditure. Independent commissioners and HCI are able to reduce the level of NPF and improve performance. HCI expenditure should be viewed as an investment by the bank, and not as a cost. Investment in HCI is proven to improve profitability. Novelty/Originality of this study: The use by researchers of the HCI variable to influence NPC is still limited. The reason is that the main source of a bank’s income is from financing (loans), so the highest risk for the bank is NPF. To reduce NPF, the bank’s employees must have the ability to manage risk

Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Untuk Menggunakan E-Filing

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kemudahan wajib pajak untuk menggunakan E-Filing. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang tercatat sebagai pegawai di Badan Kepegawaian Daerah Kabupaten Semarang. Pengambilan sampel menggunakan teknik sampling jenuh sebanyak 42 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis partial least square dengan program SmartPLS Versi 3.0. Hasil penelitian menunjukkan bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing. Simpulan dalam penelitian ini bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing karena sistem e-filing dirasa masih sukar untuk digunakan dan masih kurangnya sosialisasi tentang menggunakan sistem e-filing

PENDAMPINGAN PENYUSUNAN ARTIKEL ILMIAH BAGI GURU SEKOLAH MENENGAH KEJURUAN DI JAWA TENGAH

AbstrakMasalah yang masih dihadapi oleh guru adalah rendahnya kemampuan dalam menyusun artikel ilmiah yang dipublikasikan jurnal ilmiah. Tujuan dari kegiatan ini adalah melakukan pendampingan guru dalam menyusun artikel ilmiah. Untuk menyelesaikan permasalahan ini, perlu dilakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Metode pendampingan adalah dengan melakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Keberhasilan atas kegiatan ini akan dievaluasi dengan membandingkan pre-test dan post-test dan dianalisis menggunakan paired simple T-test. Hasil kegiatan menunjukkan bahwa respon guru dalam pelaksanaan kegiatan ini sangat baik. Selain itu, hasil uji perbedaan antara nilai pre-test dan post-test menunjukkan adanya perbedaan yang signifikan dan ini menunjukkan bahwa terdapat peningkatan pemahaman guru terkait dengan artikel ilmiah dan jurnal ilmiah. Saran dari kegiatan ini adalah dapat dilakukan pelatihan lanjutan yang dilakukan secara intesif dengan melibatkan organisasi keguruan, sekolah, dinas pendidikan dan universitas. AbstractThe problem that is still faced by teachers is the low ability of teachers to compile scientific articles published in scientific journals. The purpose of this activity is to assist teachers in compiling scientific articles. To solve this problem, it is necessary to train and mentor teachers in compiling scientific articles. The mentoring method is to conduct training and mentoring teachers in compiling scientific articles. The success of this activity will be evaluated by comparing the pre-test and post-test and analyzed using the paired simple T-test. The results of the activity showed that the teacher's response in the implementation of this activity was very good. In addition, the results of the difference test between the pre-test and post-test scores showed a significant difference and this indicated that there was an increase in teacher understanding regarding scientific articles and scientific journals. The suggestion from this activity is that further training can be carried out intensively by involving teacher organizations, schools, education offices and universities

Bank social fund distribution and cost of profit-sharing investment account: evidence from Indonesia

Purpose - This study aims to prove the impact of the distribution of social funds (qardhul hasan-QH and zakah funds) on the cost of a Profit-Sharing Investment Account (PSIA) immediately and for a long period in Islamic banks.Method - The research is based on panel data from 11 Islamic commercial banks (IB) in Indonesia from 2009 to 2021. Data were analyzed using the generalized least squares (GLS) random-effects method with robust standard error.Result - This research proves that the distribution of social funds (the distribution of QH and zakah funds) has a positive economic impact in the short period but the distribution of social funds has a negative economic impact in the long period.Implication - This study contributes to bank directors in considering the social activities of banks funded by QH funds by considering the effectiveness of social fund distribution, hence having positive economic consequences for bank performance.Originality - This research contributes to the development of previous literature in two ways. First, we use CSR performance proxies that are different from previous studies, namely the distribution of QH and zakah funds. The distribution of these funds is a proof of the bank's legitimacy to care about social, economic, and environmental issues. Second, we use the cost of PSIA as an economic consequence of CSR performance

An Integration Basic Accounting Equation with Equivalent Rate Methodology

Aec formula is the antithesis of the concept of a liberal economy. This concept is obtained based on the historical approach based multiplier effect. This formula pressure point located on the first derivative of the capital increase in aggregate supply implications on the condition of interest is equal to zero. Variables that affect this equation is a charity donation shodaqoh salaries and benefits customers enhanced expenditure  national income approach using calculus  this analysis method combined with linear program. The formula that was created can be used as research material in creating a world Islamic economic system through Islamic Developming Bank as a solution to the global crisis created by the liberal sector. The influence of Islamic economic concept of the liberal sector lies in the change in national income variable. The concept  eliminating the influence of Islam on the economy so that there is no interest rate speculation. Variable is replaced with a variable interest rate of zakat, donation, shodaqoh based multiplier effect by calculating equivalent rate. Effect of change in this variable has a positive impact on income distribution measured by Gini coefficient or curve lorrenz. This paper is supported some secondary data such as global potential of Islamic finance, Islamic finance growth data, workflow enactment Islamic financial system in Indonesia, the development of Islamic finance in non-Muslim countries. The benefits to be gained from this research in the field of basic accounting equation as a source of macro policy-making and as a material consideration in developing a Master Plan to prepare  Asean Economic Community in 2015 Keywords: Yield, Islamic Economics System,   Equivalent Rate,  Basic Accounting Equatio

Faktor-Faktor yang Mempengaruhi Kualitas Pembiayaan: Persepsi Pegawai BNI Syariah Semarang

AbstractThe purpose of this research is to analyze the influence of financing fund adequacy, risk, credit assessment of 5C, accountability, internal control systems, and accounting information on financing quality at BNI Syariah Semarang. The population of this study is all employees of BNI Syariah Semarang which consist of 120 employees. Sampling technique used in this study is random sampling method. It uses the slovin’s formula and obtains 55 respondents. The technique of data analysis used in this study is Structural Equation Modelling-Partial Least Square (SEM-PLS) with analysis tool of SmartPLS 3.0. The results of this research showed that the adequacy of financing funds, credit assessment of 5C, accountability, and accounting information have a significant and positive impact on financing quality. While risk and internal control systems don’t have significant impact on financing quality AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh kecukupan dana pembiayaan, risiko, penilaian 5C Kredit, akuntabilitas, sistem pengendalian internal, dan informasi akuntansi terhadap kualitas pembiayaan pada BNI Syariah Semarang. Populasi penelitian ini adalah seluruh pegawai BNI Syariah Semarang yaitu sebanyak 120 pegawai. Metode pengambilan sampel yang digunakan adalah metode random sampling. Dengan menggunakan rumus slovin diperoleh sebanyak 55 responden. Teknik analisis menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menyatakan bahwa kecukupan dana pembiayaan, penilaian 5C kredit, akuntabilitas, dan informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas pembiayaan. Sedangkan risiko dan sistem pengendalian internal tidak berpengaruh signifikan terhadap kualitas pembiayaan