ANALISIS RISIKO AKAD MURABAHAH DI PERBANKAN SYARIAH

Every financing funded by Islamic banks always contains a risk, including murabahah contracts. The risks faced by Islamic banks are very diverse and multifaceted in line with innovations in the financial and banking products offered. This study is to conduct a critical analysis of the practice of murabahah contracts that have been carried out by almost all Islamic banks in Indonesia. The analysis is carried out with reference to ten categories of risk regulated in the Financial Services Authority (OJK) Regulation number 65/POJK.03/2016. This study uses a qualitative approach in the form of a literature study to describe the problem identified. The results show that financing with a murabahah contract takes various risks, namely: financing risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, compliance risk, return risk, and investment risk. The implication is that Islamic banks shall give attention to all those risks that have been identified by preparing mitigation effort

MENDORONG PERTUMBUHAN INDUSTRI KECIL DAN MENENGAH MELALUI FASILITAS KEMUDAHAN IMPOR TUJUAN EKSPOR

Globalization is an opportunity for small and medium industries (IKM) in Indonesia to be able to market various products they produce. One of the facilities provided by the government is the Ease of Import for Export Purposes (KITE IKM). This study aims to identify some issues that arise, conduct analysis, and provide alternative solutions to those constraints that occur in the utilization of KITE IKM in the KPPBC TMP B Yogyakarta. This research uses a qualitative research approach in the form of case studies. Based on the results, there are still some obstacles in fostering the growth of IKM. Internal is related to the efforts to disseminate KITE IKM, good governance practices particularly in archiving of customs documents, technical competence of employees, and implementation of risk management. External consist of the IKM’s compliance with the procedures or provisions and strategic coordination between related agencies or institutions. This research implies that some policies need to be made to improve governance and risk mitigation. The object of research is limited to IKM at KPPBC TMP B Yogyakarta which conducts import and export activities through the nearest port. Subsequent research can be carried out on other customs offices with different characteristics. Keywords: duty drawback, export, facility, good governance Dengan adanya globalisasi, luasnya jangkauan pasar menjadi peluang bagi para industri kecil dan menengah (IKM) di Indonesia dalam memasarkan berbagai produk yang dihasilkan. Salah satu fasilitas yang diberikan pemerintah kepada IKM adalah Kemudahan Impor Tujuan Ekspor (KITE). Penelitian ini bertujuan untuk mengidentifikasi kendala-kendala yang timbul, melakukan analisis, dan memberikan alternatif penyelesaian atas permasalahan yang terjadi atas pemanfaatan fasilitas KITE IKM di wilayah kerja KPPBC TMP B Yogyakarta. Studi ini merupakan penelitian kualitatif berupa studi kasus. Berdasarkan hasil penelitian, masih ditemukan beberapa hambatan dalam mendorong tumbuhnya IKM. Permasalahan internal terkait kurang gencar dan luasnya upaya sosialisasi dan edukasi fasilitas KITE IKM, lemahnya tata kelola atau pengarsipan dokumen kepabeanan, belum meratanya pengetahuan dan kompetensi teknis pegawai, dan kurang optimalnya penerapan manajemen risiko. Permasalahan eksternal terkait kurangnya pengetahuan dan pemahaman pelaku usaha atas prosedur atau ketentuan dan belum efektifnya sinergi dan koordinasi strategis antarinstansi atau lembaga. Penelitian ini memberikan implikasi kebijakan terkait perlu dilakukan upaya perbaikan tata kelola pemerintahan dan optimalisasi penerapan manajemen risiko. Objek penelitian terbatas hanya terhadap IKM terdaftar penerima fasilitas KITE di KPPBC TMP B Yogyakarta yang melakukan kegiatan impor dan ekspor melalui pelabuhan terdekat. Penelitian berikutnya dapat dilakukan terhadap objek penelitian yang berbeda karakteristiknya. Kata Kunci: ekspor, fasilitas, KITE, tata kelola, UMK

TINJAUAN ATAS PEMERIKSAAN FISIK BARANG KIRIMAN POS PADA KPPBC TMP C KANTOR POS PASAR BARU

Layanan digital memudahkan masyarakat untuk melakukan transaksi perdagangan. Namun kondisi ini menjadi celah bagi pihak yang tidak bertanggung jawab untuk melakukan kecurangan dan kejahatan ketika membeli barang dari luar negeri secara online. Peran Direktorat Jenderal Bea dan Cukai (DJBC) sebagai pelindung masyarakat sangat dibutuhkan, yaitu dengan melakukan pengawasan dan pemeriksaan terhadap barang impor yang masuk ke Indonesia. Artikel ini bertujuan untuk mengevaluasi proses pengawasan terutama pemeriksaan fisik barang kiriman pos dengan memperhatikan efektivitas fungsi pelayanan kepabeanan di KPPBC TMP C Kantor Pos Pasar Baru. Tulisan ini menggunakan pendekatan studi kepustakaan dan studi lapangan yakni observasi, wawancara, dan dokumentasi. Hasil yang diperoleh dari penelitian ini DJBC perlu meningkatkan kompetensi pejabat pemeriksa fisik dan senantiasa memperbaharui rules set pada aplikasi risk engine ketika melakukan pengawasan

ANALISIS SWOT UNTUK MENENTUKAN STRATEGI PENANGANAN BARANG JASA TITIP (STUDI KASUS KPU BC TIPE C SOEKARNO-HATTA)

This research aims to determine appropriate strategy conducted by KPU BC Type C Soekarno-Hatta in controlling passenger’s imported good in particularly regarding Jasa Titip (Jastip) service provided in Soekarno-Hatta International Airport due to the role of Directorate General of Customs and Excise as revenue collector and community protector. This research uses the approach of post-positivism to the type of descriptive. The data collection techniques are observation, depth interview, and literature study. This study uses SWOT Analysis. Internal and external factors are identified in the SWOT matrix. Result shows that an integrated information system connected to other authorities’ database enhanced with special feature is highly required. In addition, KPU BC Type C Soekarno-Hatta should have been initially planning the need of sophisticated NPP detection tools and X-Ray machine. The Analyst Teams should upgrade their competencies so that they are able to understand the behavior of Jastip provider in using social media. A program to educate society about import regulations, obligations, and penalties are also need to be prepared. Lastly, a new policy should immediately be made

TANTANGAN DAN STRATEGI PENGAWASAN NARKOTIKA, PSIKOTROPIKA, DAN PREKURSOR DI MASA PANDEMI COVID-19

ABSTRACT:Control mechanism of consignments goods related to Narcotics, Psychotropics and Precursors (NPP) has always been an important issue, especially during the Covid-19 pandemic. This research is to determine the appropriate strategy for handling consignments through the post office at KPPBC TMP A Bandung. This paper uses a qualitative research approach. Data collection techniques used were observation, interviews and literature study. Internal and external factors are identified. SWOT matrix is made prior to analysis. Based on the results, optimizing the use of x-ray machines and narcotics testing equipment as well as updating the database needs to be done. Mutual collaboration with other agencies related to the NPP, namely BNN and POLRI, are required. Training need to be carried out to improve the visual x-ray analysis skills. A coordination with the Ministry of Health regarding the renewal of the NPP classification needs to be maintained. This research provides implications regarding the mechanism for determining new substances indicated to have NPP properties. This study limits the research object only handling consignments through the post office. Future research shall embrace on consignments good through courier service companies (PJT) in several customs offices with different characteristics.Keywords: SWOT analysis, strategy, narcotics, controlling, databaseABSTRAK:Pengawasan atas barang kiriman khususnya terkait upaya penyelundupan Narkotika, Psikotropika, dan Prekursor (NPP) selalu menjadi isu penting, terutama pada masa pandemi Covid-19.  Penelitian ini bertujuan untuk menentukan strategi yang tepat atas penanganan barang kiriman melalui kantor pos di KPPBC TMP A Bandung. Tulisan ini menggunakan pendekatan penelitian kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan studi kepustakaan. Faktor internal dan eksternal diidentifikasi dan dibuat matrik SWOT sebelum dilakukan analisis. Berdasarkan hasil penelitian, strategi yang perlu dilakukan adalah mengoptimalkan penggunaan mesin x-ray dan alat uji narkotika serta melakukan pembaharuan database. Kerjasama yang erat dengan instansi lain yang terkait NPP perlu dilakukan, yakni BNN dan POLRI. Pelatihan baik tingkat nasional maupun internasional perlu diberikan kepada pegawai DJBC agar meningkatkan kemampuan analisis visual x-ray. Terakhir, koordinasi dengan Kementerian Kesehatan terkait pembaharuan penetapan NPP jenis baru perlu dijalin agar upaya penindakan DJBC memiliki landasan hukumnya. Penelitian ini memberikan implikasi kebijakan terkait mekanisme penetapan zat baru yang terindikasi memiliki sifat NPP. Obyek penelitian terbatas hanya terhadap barang kiriman yang melalui kantor pos KPPBC TMP A Bandung, tidak termasuk yang melalui mekanisme Perusahaan Jasa Titipan (PJT). Penelitian berikutnya dapat dilakukan terhadap barang kiriman yang melalui PJT di KPPBC lainnya.Kata Kunci: analisis SWOT, barang kiriman, npp, pengawasan, strategi

URGENSI AUDIT JUDGEMENT PADA POST CLEARANCE AUDIT

ABSTRACT:The auditor should have eminence audit judgment to support their assignment This research aims to provide empirical evidence that self-efficacy, experience, level of education, and skepticism have an impact on audit judgment. The population are auditors who had carried out post-clearance audit assignments. This research uses a quantitative approach by testing the theories and hypotheses that have been prepared. Ordinary least square (OLS) linear regression as an analytical model is used in this study. Results show that experience and education level have no impact on audit judgment, whereas self-efficacy and skepticism have a positive and significant impact on audit judgment. Efforts to improve self-efficacy and auditor skepticism are urgently needed. The coefficient of determination describes the variation of variables of self-efficacy, experience, level of education, and skepticism able to explain the variation of audit judgment variables by 51%. The remaining 49% is explained by other variables not involved in this study. Future studies may enhance with other variables and employ in-depth interview methods.Keywords: audit judgment, experience, level of education, post-clearance audit, self-efficacy, skepticism, post-clearance audit ABSTRAK:Auditor seyogyanya memiliki kemampuan audit judgment yang berkualitas guna mendukung penugasannya. Tujuan penelitian adalah memberikan bukti empiris bahwa efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme memiliki pengaruh terhadap audit judgement. Populasi dalam penelitian ini adalah auditor Direktorat Jenderal Bea dan Cukai (DJBC) yang pernah melakukan post clearance audit. Ini merupakan pendekatan kuantitatif yang menguji teori serta hipotesis yang telah disusun. Riset ini menggunakan regresi linear ordinary least square (OLS) sebagai model analisis. Hasil studi memperlihatkan pengalaman dan tingkat pendidikan tidak berpengaruh pada audit judgement, namun efikasi diri dan skeptisisme berpengaruh signifikan pada audit judgement. Implikasinya DJBC perlu memberikan perhatian khusus terhadap berbagai upaya dalam peningkatan efikasi diri dan skeptisisme auditor. Tulisan ini adalah pengembangan beberapa penelitian sebelumnya namun dalam konteks pengujian untuk jenis audit ketaatan. Nilai koefisien determinasi menggambarkan variasi variabel efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme dapat menjelaskan variasi variabel audit judgement sebesar 51%. Sisanya sebesar 49% dijelaskan oleh variabel lainnya yang tidak diujikan dalam tulisan ini. Dengan adanya keterbatasan waktu pada penelitian ini diharapkan mendorong penelitian berikutnya untuk dapat menyertakan beberapa variabel lain yang relevan dan melengkapinya dengan metode in-depth interview.Kata Kunci: bea dan cukai, efikasi diri, pengalaman, skeptisisme, tingkat pendidika

Determinan Produk Domestik Regional Bruto (Studi Kasus Provinsi Sulawesi Tengah 2014-2021)

Provinsi Sulawesi Tengah adalah provinsi yang berhasil menorehkan pertumbuhan ekonomi yang positif bahkan ketika pandemi COVID-19 dengan pertumbuhan ekonomi tertinggi di tahun 2021. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi PDRB Provinsi Sulawesi Tengah selama tahun 2014-2021. Variabel dependen dalam penelitian ini adalah PDRB Provinsi Sulawesi Tengah, sedangkan variabel independennya adalah IPM, jumlah penduduk, PAD, belanja daerah, penanaman modal asing, dan penanaman modal dalam negeri. Penelitian ini menggunakan data panel dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa IPM, PAD, belanja daerah, dan PMA berpengaruh positif dan signifikan, jumlah penduduk berpengaruh negatif dan tidak signifikan, sementara itu PMDN berpengaruh positif dan tidak signifikan terhadap PDRB Provinsi Sulawesi Tengah. Hasil penelitian ini diharapkan dapat menjadi masukan bagi Pemerintah Provinsi Sulawesi Tengah dalam merumuskan kebijakan untuk meningkatkan pertumbuhan ekonomi semakin baik.     

ANALISIS PENGARUH IPM, PENGANGGURAN, DAN PDRB TERHADAP KEMISKINAN DI PROVINSI SUMATERA UTARA TAHUN 2017-2021

his research aims to determine the effect of the human development index, open unemployment rate and economic growth on the poverty rate in North Sumatra Province. This study uses secondary data from districts/cities in North Sumatra Province in a span of 5 years from 2017 to 2021. The research was conducted using panel data regression with a random effect model. Based on the research results, it was found that the three independent variables simultaneously influenced the dependent variable. Partially, the HDI variable has a negative and significant effect on the poverty rate in North Sumatra Province. The open unemployment rate variable has a positive and significant effect on the poverty rate. However, the economic growth variable has a positive and significant effect on the poverty rate. HDI has the biggest influence compared to the other two variables. The government can encourage increasing the HDI of its people to reduce poverty. In addition, the government must also reduce unemployment rate and carry out economic equity to reduce poverty.Keywords: economic growth, human development index, poverty, unemploymen

Opportunities and Challenges of Retail Sovereign Sukuk Issuance: Lessons from Twelve Years’ Experience

Retail sukuk is a sharia product offered to Indonesian citizens as a safe and profitable investment instrument. This study identified the strengths, weaknesses, opportunities, and threats that the government may face in offering retail sovereign sukuk. It aimed to provide the government the appropriate strategies based on the historical data of listed retail sukuk and its peripherals during 2009-2020. This paper used a qualitative research approach. The data collection techniques used were literature review and in-depth interview. Internal and external factors were identified. SWOT matrix was made prior to analysis. The results show that the coupon rate offered by retail sovereign sukuk is mostly higher than BI rate. Market expansion is needed. The government shall optimize all distribution partners. Newly innovated products should be developed. Certain criteria should be formulated to determine coupon rate. This research suggests that an independent Special Purpose Vehicle should be reconstructed as a separate entity.JEL Classification: E62, G23, G28, H63How to Cite:Muchtar, M. (2021). Opportunities and Challenges of Retail Sovereign Sukuk Issuance: Lessons from Twelve Years’ Experience. Signifikan: Jurnal Ilmu Ekonomi, 10(2), 259-274. https://doi.org/10.15408/sjie.v10i2.20093