Role of Government Support to Micro Financing in Islamic Bank for Clean Water Connection to Low-Income Communities

Microfinance for water connections have a very important role for low-income people who have the cash to pay for clean water connections are limited. Clean water is a basic human need for survival. It is considered that the Islamic banks to innovate microfinance products. Product innovation is the use of micro financing murabaha contracts and feasibility analysis of interventions that aim to facilitate the applicant that low-income people get clean water connections. In order for microfinance product water connection can have a wide impact, the role of government and stakeholders is required to minimize the risk. Keywords: micro finance, islamic bank, low income communities, innovation,  government’s role, mitigate the risk

ISLAMICS PRINCIPLE VERSUS GREEN MICROFINANCE

The purpose of this literature review is to find out the link Islamic principles based on the Qur’an, and hadith that in line with the green microfinance activities. The scope of this literature review is divided into four main sections: (1) Is Islamic perspective on economic activities has concern with the environmental issues?, ,(2) Why microfinance has an important role to implementing green microfinance activities?,  (3) What's the link between Islamic principles and green microfinance activities, (4) Who has responsibilities on the implementation of green microfinance activities?. Based on Islamic perspective, the people can run their business as long as they didn’t destroy environmental. The conservation of environmental very important to support the sustainability of human life, it's reflected in The Qur’an and Hadith as the supreme sources of Islamic law. Furthermore, Islamic finance has a strong engagement with the microfinance activities, because the main clients of microfinance are low income people, and the one of microfinance objectives is related to poverty alleviation. Furthermore, the majority clients of microfinance are poor people that also as the contributor of environmental destruction. Related to this condition, appropriate law enforcement from the government who has the legitimacy to force microfinance for implementing environmental conservation activities

PENAGIHAN UTANG PAJAK MELALUI LEMBAGA KEPAILITAN

This research is about tax debt collection through bankruptcy system. The purpose of this research are firstly, to analyze the tax debt classification in bankruptcy perspective; secondly, to analyze the party who in charge to filling a petition of bankrupt; thirdly, to find a solution to solve tax debt which in arrear through bankruptcy system. The type of this research is a legal research. The research use juridical normative type. In this research, statute, case, and conceptual approach are employed. Statute approach is taken for give a description about legal norms of tax debt collection according to the Tax law and Bankruptcy law and, as well as analyze the party who in charge to do tax debt collection. Conceptual approach is taken for analyze the concept of tax debt in bankruptcy perspective. Case approach is taken for analyze judgement opinion of bankrupt decision in respect of Directorate General ofTax c.q. Tax Office as one of party in that case. From this research can be inform that tax debt collection through bankruptcy system must meeting legal requirement when filling a petition of bankrupt. There is must a tax debt which fall due to filling a petition of bankrupt. Tax debt is a debt which arising from an order of legal norm. Tax debt belonging to debt concept of Bankruptcy law. Tax debt give the state a preference to get debitor property when it distribute by curator. The preference make Directorate General of Tax c.q. Tax Office being creditors who have statutory priority. In addition of Directorate General of Tax c.q. Tax Office who authoritative being a party in bakruptcy system and filling a petition of bankrupt. There is Republic Indonesia Attorney according to the general interes

PENGARUH PEMAHAMAN AKUNTANSI PAJAK, PEMERIKSAAN PAJAK, KEJELASAN UNDANG – UNDANG PERPAJAKAN, DAN FILSAFAT NEGARA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA JATINEGARA JAKARTA TIMUR)

Secara umum, tujuan dari penelitian ini adalah : 1) Untuk mengetahui pengaruh pemahaman akuntansi pajak terhadap kepatuhan wajib pajak, 2) Untuk mengetahui pengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak, 3) Untuk mengetahui pengaruh kejelasan undang – undang perpajakan terhadap kepatuhan wajib pajak, 4) Untuk mengetahui pengaruh filsafat Negara terhadap kepatuhan wajib pajak, 5) Menguji secara empiris pemahaman akuntansi pajak, pemeriksaan pajak, kejelasan undang – undang perpajakan dan filsafat negara terhadap kepatuhan wajib pajak. Penelitian ini menyajikan kembali uji empiris dengan menggunakan purposive sampling sebagai teknik pengumpulan data dengan mengambil sampel wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jatinegara. Analisa data dilakukan dengan menggunakan metode regresi linier berganda. Hasil penelitian mengindikasikan bahwa Pemahaman Akuntansi Pajak berpengaruh signifikan sebesar 0,392 terhadap Kepatuhan Wajib Pajak, Pemeriksaan Pajak berpengaruh signifikan sebesar 0,236 terhadap Kepatuhan Wajib Pajak, Kejelasan Undang – Undang berpengaruh signifikan sebesar 0,225 terhadap Kepatuhan Wajib Pajak, Filsafat Negara berpengaruh signifikan sebesar 0,331 terhadap Kepatuhan Wajib Pajak. Kesimpulan yang di dapat bahwa dengan pemahaman akuntansi pajak yang cukup maka tingkat kepatuhan wajib pajaknya akan tinggi. Saran dari peneliti sebaiknya untuk menambah variable lain yang dapat mempengaruhi kepatuhan wajib pajak. Kata Kunci : Kepatuhan Wajib Pajak, Pemahaman Akuntansi Pajak, Pemeriksaan Pajak, Kejelasan Undang – Undang Perpajakan, Filsafat Negara

A Comparison of Sharia Banks and Conventional Banks in Terms of Efficiency, Asset Quality and Stability in Indonesia for the Period 2008-2016

This research aims to compare the efficiency, asset quality, and bank stability between Islamic banking and conventional banking system in Indonesia in 2008 – 2016. This research used secondary data based on  Financial Statement derived from the Financial Service Authority (Otoritas Jasa Keuangan or OJK). The methodology of the study is descriptive by comparing efficiency, asset quality and stability between Islamic banks and conventional banks. The variables used are: (1) overhead cost and cost income ratio as efficiency proxy; (2) the nonperforming loan is a proxy of asset quality; and (3) return on assets and Z score are proxy of stability.  The result from statistic data process showed that there were differences in efficiency, asset quality, and stability between Islamic Banking and Conventional Banking where conventional banking more efficient, have better asset quality and more stability than sharia banking. There are some causes of sharia banking weakness such as of Information Technology that still behind of conventional banking, competency, and experience of human resources and the consciousness of the Muslim community to use sharia banking products for their primary financial transaction. Nevertheless, the contribution of sharia banks in improving social welfare has an essential role because the higher the income received, the higher the zakat issued by Islamic banks. Sharia banks as a solution of conventional banking that caused the financial crisis because of the principle of justice and Falah is an essential pillar of sharia banks

Persepsi Pengusaha UMKM terhadap Peran Bank Syariah

Tujuan penelitian ini adalah untuk mengetahui persepsi pengusaha UMKM terhadap bank syariah dalam mendukung kegiatan USAha mereka. Keberadaan perbankan syariah seharusnya menjadi solusi dari kebutuhan keuangan dari pengusaha sektor UMKM dikarenakan tujuan bank syariah adalah mewujudkan masyarakat yang madani dan sejahtera. Metode yang digunakan pada penelitian ini adalah kualitatif yang didukung oleh data primer. Adapun sampel penelitian dalam penelitian ini adalah 72 UMKM Binaan Pasar Malam Akbar Kemayoran. Hasil dari penelitian ini adalah terdapat 18 UMKM yang menjadi nasabah bank syariah. Adapun alasan mereka tidak menggunakan jasa bank Syariah adalah 37% pelaku UMKM kesulitan mencari lokasi Bank Syariah, 28% kurangnya promosi dari bank Syariah kepada pelaku UMKM, 22% pelaku UMKM tidak paham produk dari perbankan Syariah dan 12% produk perbankan Syariah yang kurang variatif

Implementation of Good University Governance and Intellectual Capital in University Context

This study aims to determine the implementation of Good University Governance (GUG) and Intellectual Capital (IC) at the University with the unit of analysis at Mercu Buana University. The data used are primary data using questionnaires. The population in this study is all structural officials in the University environment. Using stratified random sampling in which only the structural officials who became the study sample, from all questionnaires distributed, only 60 were able to be processed. This research uses a descriptive qualitative approach. The data analysis method used is Partial Least Square. Results outer test research models meet the criteria of validity and reliability, while from the inner test models indicate that the implementation of Good University Governance at the University of Mercu Buana related to Intellectual Capital. GUG as the main factor IC appeal. IC implemented, will improve the ability of an institution, but there are some areas that need improvement

Sustainable Finance Portfolio Analysis in Islamic Bank (Segment Perspective)

The purpose of this study is to analyze the distribution of financing at Bank Syariah Mandiri (BSM) based on the segments included in the sustainable finance category in 2019. The method used is quantitative, which is to analyze based on secondary data published in 2019 with research questions: (i) How much is the distribution of retail segment financing to BSM, and how much is included in the sustainable finance category in 2019?; (ii) How big is the distribution of corporate segment financing in BSM, and how much is included in the sustainable finance category in 2019?; (iii) What is the ratio of the distribution of financing included in the category of sustainable financing in the retail segment to the corporate segment in 2019?. The findings of this study are (i) the distribution of financing to the wholesale segment contributed 63% to the sustainable finance; (ii) the distribution of the funding to the retail segment contributed 37% to the sustainable finance; (iii) The portion of BSM financing distribution included in the sustainable finance category in 2019 was 47%

Factors Affecting the Disclosure of Sustainability Reporting

This study examines the factors that influence the sustainability of the company's disclosure has registered at Indonesia Sustainability Award (ISRA). Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (Current Ratio, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Result of regression explains that the variable Current Ratio (CR), Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Therefore, Companies are growing fast in asset and have a large debt must disclose the information in a sustainability report

Potential Big Bath Accounting Practice in CEO Changes (Study on Manufacturing Companies Listed in Indonesia Stock Exchange)

This Research aims to compare the earnings management which is big bath accounting model while CEO Changes in Indonesia. This research is using Secondary data which is Financial Statement from the Indonesian Stock Exchange. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information.The purposive sampling was used in this research by sampling 14 listed company of CEO Change non-routine and 34 listed company of CEO Change routine. These samples are observed from 2004 to 2014. To identify the big bath accounting practice. Although CEO Change non-routine made a high correlation in this study, the study provides there is no difference in earnings management big bath accounting model while CEO Changes between routine and non-routine changes