bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA
Authors: TURUSAKA SAU MIRANDA
Published: September 2020

Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.
PENGARUH CORPORATE ENTREPRENEURIAL INTENTION DAN SELFEFFICACY TERHADAP ENTREPRENEURIAL INTENTION DAN ORGANIZATIONAL PERFORMANCE
Authors: Aditya Suryawirawan Okto
Published: September 2020

Introduction: This study aims to examine the effect of corporate entrepreneurial intentions consisting of innovation, risk taking, and proactiveness on entrepreneurial intentions and organizational performance, with self-efficacy as a variable that moderates the influence between corporate entrepreneurial intentions and entrepreneurial intentions in Citraland Surabaya.Methods: This study uses quantitative methods and the samples used are employees from various departments at Citraland Surabaya. The instrument used in this study was a questionnaire, then tested the relationship between variables with partial least squares, using the SmartPLS software.Results: The results of this study indicate that there is a positive and insignificant effect of innovation on entrepreneurial intentions, a negative and insignificant effect of risk taking on entrepreneurial intentions, and a non-significant positive effect on entrepreneurial intentions. This study also found that the overall variables of corporate entrepreneurial intention had a positive and insignificant effect on organizational performance. The moderator variable in the form of selfefficacy was found to be unable to moderate the effect of the company's entrepreneurial intentions on entrepreneurial intentions.Conclusion and suggestion: The company can also facilitate the entrepreneurial interest of these employees by giving them higher authority when the company establishes new branches. It is hoped that the company will realize the importance of fostering interest in the company, and how this will provide them with future retirement.
PENGARUH PENYISIHAN PENCADANGAN ASET, KUALITAS KREDIT, DEWAN KOMISARIS, KOMITE AUDIT, UKURAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA
Authors: HUTAPEA FABIO DANIEL , Ardianto Ardianto
Published: September 2020

Introduction: This research is aimed to prove whether the banking management did the earnings manipulation by loan loss provision, determination of non performing loan and whether the characteristics of supervisory organs in Good Corporate Governance would influence the earnings management practice.Methods: The data analysis method used in this study is moderated regression analysis. This research was conducted in Indonesia's banking sector from 2011 to 2013.Results: This research proves that loan loss provision, non performing loan, size of commisioner board, audit commitee meeting frequency have no affect to the earnings management. While bank size affect the earnings management significantly. The quality of auditor has no affect to the relation between loan loss provision, non performing loan to the bank’s earnings management.Conclusion and suggestion: Disclosure policies with respect to the criteria for granting management bonuses and the nature of transactions, requirements and restrictions on creditors regarding loans received by banks will complement research based on positive accounting theory in banking.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR
Authors: PAALLO RIE RIENITA , ARDIANTO ARDIANTO
Published: September 2020

Introduction: This study examines the effect of good corporate governance on the profitability, either directly or through CSR as an mediating variable in manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012.Methods: Sampling method used is purposive sampling by using a balanced panel of data to obtain a sample of 135 companies. Good corporate governance as independent variables were measured usingfour internal mechanism that institutional ownership, managerialownership, board of directors, and audit committees.he research hypotheses were tested using path analysis model.Results: This study found that only institutional ownership had direct and significant impact on profitability. CSR disclosure only proven to be an mediating variable in the relationship between managerial ownership on the profitability of the company. Conclusion and suggestion: Companies should pay attention in the form of social responsibility to the environment and society.
PENGARUH WORK DEMAND DAN WORK FLEXIBILITY TERHADAP KINERJA KARYAWAN PT. MANDIRI TUNAS FINANCE DENGAN ORGANIZATIONAL COMMITMENT SEBAGAI VARIABEL INTERVENING
Authors: Maretasari Rina , Ratmawati Dwi
Published: September 2020

Introduction: Leasing in Indonesia has taken part in corporate financing. Financing companies are also able to grow quite impressively so that they require a lot of manpower, especially in the sales (marketing) and also collection (collector) departments. This study aims to see how Job Demand and Job Flexibility are able to influence Organizational Commitment and ultimately affect employee performance in the marketing and collection departments.Methods: The sample used in this study were marketing and collection staff at PT. Mandiri Tunas Finance regional area 7 (covering branches Surabaya 1, Surabaya 2, Gresik, Mojokerto, Tuban, Madiun, Kediri, and Malang). The research used quantitative research methods with external and internal model calculations that included validity, reliability, and data analysis using Smart PLS2.0. The analysis technique used for all hypotheses is Partial Least Square.Results: Testing of marketing and collection staff at PT. Mandiri Tunas Finance in regional 7 produces: (1) Job Demand has a significant effect on Organizational Commitment. (2) Work Flexibility has a significant effect on Organizational Commitment. (3) Organizational Commitment has a significant effect on employee performance and mediates the relationship between Job Demand and Job Flexibility on employee performance.Conclusion and suggestion: The company is expected to be able to encourage employees to fulfill their job demands without reducing the performance of these employees
DETERMINAN PEREKONOMIAN DI NEGARA-NEGARA ORGANISASI KERJA SAMA ISLAM (OKI) TAHUN 1991 SAMPAI DENGAN 2015
Authors: Isrofil Brilly Artsilia Prisaris , Sukmana Raditya
Published: September 2020

This research aimed to discover the influence of government expenditure, unemployment, and minimum wage of OIC’s member countries on the economy. This research used data by the World Bank with a quantitive approach and were analyzed by using panel data analysis. According to the result, government expenditure, unemployment, and minimum wage have a significant influence on the economy (GDP) in the OIC Countries. Government expenditure significantly affects the decreasing of the economy in the OIC Countries. On the other hand, unemployment significantly affects the decreasing of the economy in The OIC countries. And minimum wage significantly affects the increasing of the economy in The OIC Countries.Keywords: OIC, GDP, government expenditure, unemployment, minimum wage.
ANALISIS EFISIENSI PENGELUARAN PEMERINTAH DAERAH DI PROVINSI JAWA TIMUR TERHADAP ISLAMIC HUMAN DEVELOPMENT INDEX (I-HDI): PENDEKATAN BOOTSTRAP DATA ENVELOPMENT ANALYSIS (DEA) DAN MALMQUIST INDEX
Authors: Mukti Happy Karunia , Auwalin Ilmiawan
Published: September 2020

Community welfare is the key to assess the success of an area. The government has a vital role in realizing community welfare. This study aims to evaluate the role of government related to the efficiency of government spending in creating conditions for a prosperous society in the Regency/City in East Java Province in 2011-2015. The efficiency calculation in this study uses the DEA Bootstrapping method with the assumption of Variable Return to Scale (VRS). In contrast, the assessment of the level of community welfare uses the Human Development Index from an Islamic perspective or Islamic Human Development Index (I-HDI). This study also calculated changes in total factor productivity (TFPC) using the Malmquist Index. The data used is sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance of the Ministry of Finance. The results of this study are the performance of regency/city governments in East Java has not yet reached an efficient condition. For the TFPC value, only three regions experienced an increase, one region was in a state of stagnation, while 34 other regions experienced a decrease in the value of TFPC.Keywords: Efficiency of Government Expenditure, Islamic Human Development Index, DEA Bootstrapping and Malmquist Index.
PERBANDINGAN PENGUNGKAPAN NILAI-NILAI ISLAM PADA LAPORAN TAHUNAN BANK SYARIAH DI INDONESIA DAN MALAYSIA
Authors: Awwaludin Moh Sigit , Suprayogi Noven
Published: September 2020

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in 2013-2017. The disclosure aspects of Islamic values in the annual report of Islamic banks that became the focus of this study are information regarding the vision and mission, the top management information, service and product information, zakat, donation and charity, employee support, commitment to debtors, commitment to the environment and society, and evaluation of the Sharia Supervisory Board (DPS). The result of this study indicates that there are differences in the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. Based on the results of statistical tests show that the average disclosure of Islamic values in Islamic banks in Indonesia is better than Islamic banks in Malaysia. The difference in the level of disclosure is due to the status of several Islamic banks in Indonesia as publicly owned companies.Keywords: Disclosure of Islamic Values, Annual Report, Islamic Bank.
PERAN PEMBIAYAAN PRODUKTIF TERHADAP KESEJAHTERAAN EKONOMI ANGGOTA DALAM MAQASHID SYARIAH (KOPERASI SYARIAH ABA JAWA TIMUR)
Authors: Nadhilah Nur Shadrina , Widiastuti Tika
Published: September 2020

The purpose of this study is to find out and analyze the role of productive financing of East Java ABA Sharia cooperative in delivering economic welfare to their member based on Maqashid Sharia. The research method used is a descriptive qualitative approach with a type of case study research. This study has some units of analysis which are productive financing of East Java ABA Sharia cooperatives and welfare enhancement of financed members. The Data processing techniques used are data reduction methods, data presentation, conclusions and verification. The results of the study will be described descriptively and accompanied by tables. The results of the study can be concluded that the financing of the East Java ABA Sharia cooperative plays a role in improving the welfare of members even though there are differences in the increase in welfare felt by each member. Welfare is measured by using the indicators of the maintenance of the five basic needs under the Maqashid Sharia, namely maintenance of religion, the soul, the mind, the descendant, and the wealth. Some members experience an increase in the maintenance of the five elements of these needs at once and some members only maintain a few elements of the needs that have increased. Generally, members experience an increase in well-being that only occurs in some elements of necessity maintenance.Keywords: Financing, Sharia Cooperatives, Welfare, and Maqashid Sharia
ANALISIS EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TIMUR MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA) PERIODE 2012-2018
Authors: Khusnah Nafilatul , Zaki Irham , Rani Lina Nugraha
Published: September 2020

Efficiency is needed by Islamic Rural Bank (BPRS)to facing rivalry in the banking sector. Efficiency can show the performance of BPRS and make BPRS more productive. This study measures the efficiency of Islamic Rural Banks (BPRS) in East Jawa using data envelopment analysis (DEA). DEA is a non-parametric and deterministic methodology for determining relative efficiency. This study used the intermediation approach and output orientation to measure the efficiency of BPRS. Inputs in this study are deposits, labor, and fixed assets. Outputs in this study are financing and other income. The result shows that the inefficiency exists in the BPRS in East Java. From 21 BPRS, which were used as a sample, 17 BPRS are not efficient technically. The inefficiency of BPRS causes BPRS still can not manage its inputs optimally to producing maximum output. To achieve an efficient level, BPRS needs to increase its output and reduce its input.Keywords: Islamic Rural Banks (BPRS), Efficiency, Performance, Data Envelopment Analysis (DEA)
ANALISIS EFISIENSI ASURANSI JIWA SYARIAH DI INDONESIA DAN TAKAFUL FAMILY DI MALAYSIA DENGAN METODE DATA ENVELOPMENT ANALYSIS (STUDI KASUS PADA KOPERASI JASA KEUANGAN SYARIAH AL ABRAR)
Authors: Ardianto Muhammad Iqbal Rifqi , Sukmaningrum Puji Sucia
Published: September 2020

This study aims to determine the level of efficiency of Sharia life insurance in Indonesia and Malaysia during the 2015-2018 period. The sample used was 12 Sharia life insurance companies in Indonesia and 5 Sharia life insurance companies in Malaysia. The method used in this research is Data Envelopment Analysis (DEA) with the assumption of Variable Return to Scale (VRS) with input-orientation. The selection of variables uses a value-added approach with its input variables, namely capital, total expenses, and total investment as well as its output variables, namely total profit and total investment income. The results of this study indicate that the average overall value of sharia life insurance efficiency in Indonesia is relatively lower than the average efficiency of sharia life insurance in Malaysia. The development trend of the efficiency of Sharia life insurance in Indonesia and Malaysia tends to decrease during 2015-2018. Meanwhile, the cause of inefficiency in Sharia life insurance in Indonesia and Malaysia is the total expenses variable. Keywords: Efficiency, Sharia Life Insurance, DEA
PEMBERDAYAAN BERBASIS MASJID MELALUI DANA CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PROGRAM AKSI UMMAD)
Authors: Gunawan Nurendahsari , Faizah Siti Inayatul
Published: September 2020

This study aims to understand the implementation of mosque-based empowerment through CSR (Corporate Social Responsibility) funds in improving the economic benefit of the people around the mosque. This study uses a qualitative approach with an exploratory case study strategy. The object of this study is Ummad Action Program, which was initiated in 2017 by the Financial Services Authority (OJK). The results of this study are that each partner knows and agrees with the background, goals, and benchmarks of program success. However, each partner has not been optimal in carrying out their duties and responsibilities. Moreover, the success of the Ummad Action Program can be assessed in terms of the benefits felt by the congregation, including the category of success with several evaluations.Keywords: Empowerment, Corporate Social Responsibility, Mosque, Financial Services Authority (OJK).
PENGEMBANGAN LAYANAN KEUANGAN DIGITAL PADA LEMBAGA KEUANGAN NON BANK (STUDI KASUS KOPERASI PONDOK PESANTREN SUNAN DRAJAT LAMONGAN)
Authors: Nur Bella Suci , Hendratmi Achsania
Published: September 2020

The growing digital circulation in the bank and non-bank financial institutions has triggered the emergence of new competitors and changes in new market segmentation. This requires the Pondok Pesantren Cooperative to innovate and think to survive in the digital era as it is today. This study aims to see how the strategy of developing digital financial services in the Pondok Pesantren cooperative using the case study BMT Sunan Drajat Lamongan. This research uses a qualitative approach with a case study method. This research uses snowball sampling. Data collection techniques using direct interviews, documentation and observation. After data collection, the results of the study were analyzed using domain analysis to get conclusions. The results showed that one of the BMT Sunan Drajat's strategy in developing digital financial services in the digital age is by creating a number of digital innovations. Even though the application has not been implemented perfectly, the application has a positive influence on society.Keyword: digital financial services, digital finance, Pondok pesantren cooperative, strategy, non-bank financial institutions
ANALISIS DESKRIPTIF HERDING PADA JAKARTA ISLAMIC INDEX
Authors: Fauziah Hazar Ihza , Rusmita Sylva Alif
Published: September 2020

Herding is irrational investor behavior, because investors do not make investment decisions based on economic fundamentals, but based on other investors in the same condition, or following market consensus. Herding is measured by looking at the relationship between return market portfolio and Cross-Sectional Absolute Deviation (CSAD). This study used quantile regression to measure herding behavior. The result shows that there is no indication of herding behavior in JII, which means that investors tend to behave rationally in making investment decisions. Keywords: CSAD, Herding Behavior, Quantile Regression
PERAN PEMBIAYAAN TERHADAP PERKEMBANGAN USAHA DAN PENINGKATAN KESEJAHTERAAN ANGGOTA BAITUL MAAL WAT TAMWIL
Authors: Zulhazmi Zulhazmi , Auwalin Ilmiawan
Published: September 2020

This research aims to determine the role of financing carried out by BMT UGT Sidogiri Wonokromo branch partially or simultaneously on the business development and improvement of the welfare of its members. The method used in this study is multiple regression analysis. The population used in this study were all members of the BMT UGT Sidogiri Wonokromo branch. This study used a sample of 35 people who were members of the BMG UGT Sidogiri Wonokromo branch, who met the sample criteria. The results of this study indicate that there is a simultaneous influence of financing on business development and the welfare improvement of its members in the BMT UGT Sidogiri Wonokromo branch. The results showed that partially the variables that had a significant effect on business development and welfare improvement were age, gender, total financing and the number of customers after participating in the financing.Keywords: financing, business development and welfare improvement
ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019
Authors: Rahmansyah Ilyas Chaidir , Rani Lina Nugraha
Published: September 2020

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking
ANALISIS DAMPAK LINGKUNGAN DAN PERUBAHAN SOSIAL EKONOMI MASYARAKAT YANG DITIMBULKAN OLEH REKLAMASI PANTAI DITINJAU DARI PERSPEKTIF ISLAM (STUDI KASUS PANTAI KENJERAN SURABAYA)
Authors: Zahrah Putri Amalia , Herianingrum Sri
Published: September 2020

This study aims to determine how the environmental impacts arising from the beach reclamation activities in the Kenjeran Beach, Surabaya, viewed from the Islamic perspective. The method used is descriptive qualitative case study method where this research was conducted by conducting interviews, documentation and direct observation. The object of this research is the Kenjeran Beach in Surabaya, where the data were obtained based on interviews conducted with ten informants consisting of the government apparatus of the Bulak and Kenjeran Districts, traders, and the surrounding community. Based on the results of the study showed that the infrastructure development carried out caused changes in the ecosystem. The environmental impact also affects the socio-economic life of the surrounding community. Kenjeran Beach Reclamation Activity has not fully met Al-Istishlah indicators in environmental care. And in several aspects of the Islamic Maqashid indicators also have not been run optimally.Keywords: environmental impact, socio-economic change, beach reclamation, kenjeran beach, Islamic perspective.
META-ANALISIS: VARIABEL-VARIABEL YANG MEMPENGARUHI TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA)
Authors: Ayufianti Nabella Ericha , Suprayogi Noven
Published: September 2020

This research examines the determinants of profit sharing of mudharabah deposits on Islamic banking in Indonesia during the 2012-2019 period. The source of data is from research papers during the 2012-2019 period. The purpose of this research is to examine the association between ROA, BOPO, BI Rate, CAR, and FDR with profit sharing of mudharabah deposits on Islamic banking in Indonesia. This research applies a quantitative approach with the meta-analysis technique developed by Hunter et al. (1982) for analyzing ten articles as samples. The articles used are selected studies from Sinta Journal and Google Scholar. This research shows that BOPO, BI Rate, CAR, and FDR have a significant correlation with profit sharing of mudharabah deposits on Islamic banking in Indonesia. Meanwhile, ROA has no significant correlation with the profit sharing of mudharabah deposits on Islamic banking in Indonesia. Keywords: Profit Sharing, Mudharabah Deposits, Meta-Analysis
PENGARUH CAR, ROA, BI 7-DAY RATE, DAN INFLASI TERHADAP NON-PERFORMING FINANCING KPR PADA BANK UMUM SYARIAH PERIODE 2016-2018
Authors: Hasanah Rofadatul , Septiarini Dina Fitrisia
Published: September 2020

This study aims to determine the effect of Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation towards Non Performing Financing Mortgages in Islamic commercial banks in Indonesia. The population of this study is the Islamic commercial banks in the period 2015-2019. The sample used is a saturated sample, which uses all Islamic banks as research samples. This research uses a quantitative approach using time series data. All variables use the percentage of growth and show the results of the level stas so that the technique used is Ordinary Least Square (OLS) regression analysis which is processed using E-Views 10 software. The results of this study indicate partially the Capital Adequacy Ratio and Return on Assets variables have a negative influence significant to NPF KPR. While BI 7-Day Rate and Inflation variables do not have an influence on NPF KPR. Even so, the Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation variables simultaneously have a significant effect on the Non Performing Financing of Mortgages in Islamic commercial banks in Indonesia in the 2015-2019 period.Keywords: Capital Adequacy Ratio (CAR),  Return on Assets (ROA), Inflasi,  Kurs, Non Performing Financing (NPF), Home Ownership Loan
PENGELOLAAN MODAL SOSIAL DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT (STUDI KASUS BAITUL MAAL HIDAYATULLAH SURABAYA)
Authors: Halimah Nur , Zaki Irham
Published: September 2020

This study aimed to describe and analyze the role of social capital, as seen from the interrelation of networks, norms, and beliefs in improving the welfare of the community under the indicators of Maqashid Syariah. This study employed a qualitative approach with a case study strategy. Besides, this study has an analysis unit in the form of social capital and improvement of the welfare of the community who received scholarship assistance from Baitul Maal Hidayatullah of Surabaya. Also, data collection was carried out by interview and direct observation of the research object. The analysis technique utilized in this study was an explanatory analysis technique by explaining the results of interviews and direct observation. The study results reveal that social capital with norms, networks, and trust indicators play a role in improving the welfare of the community seen from the aspects of Maqashid Syariah.Keywords: Social capital, Welfare, and Maqashid Syariah
PONDOK PESANTREN MUKMIN MANDIRI DAN PERANNYA PADA PENGEMBANGAN MASYARAKAT DALAM KERANGKA MAQASHID SYARIAH
Authors: Mansur Achmad Rifkih , Widiastuti Tika
Published: September 2020

This study aims to determine the role of the Pondok pesantren Mukmin Mandiri towards the community within the maqashid syariah framework. The research method used is a descriptive qualitative approach. The data used in this study are primary data obtained from the Pondok pesantren Mukmin Mandiri Sidoarjo and the community around the pesantren. This study revealed that pesantren have the potential to develop an Islamic perspective. The focus of economic development does not lie in mere material development. Still, it must place man as his main subject and object in relation to the Khalifah of Allah on Earth. This study uses maqashid syariah as a fundamental theory. Classifying the activities of the pesantren Mukmin Mandiri activities into the sharia maqashid dimensions, namely religion (din), soul (nafs), reason (aqal), descent (nasl) and treasure (maal). The results showed that pesantren have a role in community development in terms of Islamic development based on maqashid syariahKeywords: Community Development, Islamic development, Maqashid syariah and Pondok Pesantren
TADLIS DAN TAGHRIR DALAM TRANSAKSI PADA E-MARKETPLACE
Authors: Sutjipto Trisnaning Setya , Cahyono Eko Fajar
Published: September 2020

This study aims to determine whether or not there are transactions that contain elements of tadlis and tagririr in the e-marketplace. This study uses primary data obtained from e-marketplace consumers in Surabaya which are classified as the age generation Z category. This study uses a descriptive quantitative approach with survey methods and questionnaires. The results of this study found that there are transactions in the e-marketplace that contain elements of tadlis and taghrir. Transactions with the tadlis element get a high response while transactions with the taghrir element get a lower response.Keywords: Market Distortion, Tadlis, Taghrir, E-Marketplace
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI DI OKI
Authors: Yeisa Wheni , Rani Lina Nugraha
Published: September 2020

Economic growth is an indicator that plays an important role in determining the prosperity of a country. This study aims to analyze the effect of labour force, international trade, and inflation towards economic growth in OIC countries over the period 2007 to 2018. Panel data regression analysis approach was adopted to analyze the effect of independent variables on the dependent variable. The results of the fixed effect estimation model found that all variables simultaneously had a significant effect on economic growth. Partially, labour force and internasional trade have a significant effect, while inflation has no significant effect on economic growth. The results of this study can be used as a reference and evaluation materials for policy makers.Keywords: Labour Force, International Trade, Inflation, Economic Growth, Organizations of Islamic Cooperation
FAKTOR INTERNAL DAN FAKTOR MAKROEKONOMI YANG MEMPENGARUHI PROFITABILITAS ASURANSI SYARIAH DI INDONESIA PERIODE 2016-2018
Authors: Faoziyyah Alissa Azmul , Laila Nisful
Published: September 2020

This research aims to examine the company's internal factors and macroeconomic factors partially and simultaneously on the profitability of islamic insurance companies in Indonesia with proxied by Return On Assets. This study uses a quantitative approach with panel data regression analysis techniques. The population of this study is sharia insurance companies in Indonesia during the period 2015-2018. The purposive sampling method is used to determine the sample used and obtained 36 Islamic insurance companies, which consist of Islamic general insurance companies and Islamic life insurance companies. The estimation results of the Fixed Effect Model with the Weighted Least Square (WLS) method show that company size, contribution growth, retakaful, leverage, investment returns, GDP and inflation simultaneously affect the profitability of islamic insurance companies in Indonesia. Partially, contributions growth and investment returns have positive and significant effect on the profitability of Islamic insurance companies in Indonesia. The variabel Company size and GDP have positive and not significant effect on the profitability of Islamic insurance in Indonesia. While the variabel leverage, retakaful, and inflation have a negative and not significant effect on the profitability of Islamic insurance companies in Indonesia. Keywords: Profitability, Islamic Insurance, Company Size, Contribution Growth, Retakaful, Leverage, Investment Results, GDP, Inflation
ANALISIS EMITEN SYARIAH DI JII MENGENAI FAKTOR STRUKTUR MODAL PERIODE TAHUN 2014 - 2018
Authors: Jasmine Anisa Priyanka , Mawardi Imron
Published: September 2020

This study was made with the aim to examine the effect of profitability, company size, company age, growth opportunity, liquidity and dividend payout ratio on the capital structure of Islamic issuers listed in the JII (Jakarta Islamic Index). The method in this study uses multiple regression analysis techniques with Random Effet Model (REM) selected as the best model for estimating panel data regression, where in estimating the General Least Saquare (GLS) regression test is used. And produce profitability and dividend payout ratio as a significant variable and this also proves its effect partially on leverage (DER). While simultaneously profitability, company size, company age, liquidity and dividend payout ratio significantly influence leverage (DER).Keywords: profitability, company size, company age, growth opportunity, liquidity, dividend payout ratio, pecking order theory, capital structure
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL BANK TERHADAP KEMAMPUAN BANK SYARIAH DALAM MENYALURKAN PEMBIAYAAN
Authors: Rahmawati Indah , Laila Nisful
Published: September 2020

This study aims to review the effect of internal bank factors and macroeconomics factors such as liquidity, financing risk, profit-loss sharing rate, the level of securities ownership, interest rate, inflation, and economic growth against Islamic bank financing in Indonesia.  The data used for this research is time series data with monthly frequency from January 2014 to December 2019. Autoregressive Distributed Lag (ARDL) Model results show that in the short term, inflation and economic growth have a significant positive effect on Islamic bank financing. While variable liquidity, financing risk, the level of securities ownership and interest rate have negatively correlated with Islamic bank financing. In the long run liquidity, the level of securities ownership, and economic growth is positive and significant, while financing risk and interest rate have a significant negative effect on Islamic bank financing. In otherwise, profit-loss sharing rate is negative and not significant both in the short and long run.  Keywords: ARDL, Financing, Islamic Banking, Internal Bank Factors, External Bank Factors
Suicide rates in Fortaleza increased 157% in ten years
Authors: Sá Inis Stella Lacerda Borges de , Rebouças Erick Fraga , Nobre Layana Vieira , Silva Vitor Hugo Duarte , Pessoa Lucas Farias de Oliveira , Gurgel Wagner de Sousa , Souza Fábio Gomes de Matos e
Published: September 2020

Objective: to analyze suicide rates between 2000-2009 in Fortaleza, Ceará, Brazil. Methodology: Data was obtained from Ceará’s Institute of Forensic Medicine (PEFOCE). Estimated population by year was obtained from the Unified Health System (DATASUS). Results: A total of 1903 suicide cases were registered in Fortaleza, between 2000 and 2009. The distribution of methods was analyzed using the variables gender, age and year. Around 80% of the cases were male, corresponding to 4.3 male to female suicide rate. The most common suicide method was hanging, followed by poisoning, firearms, and jumping from heights. Among males, hanging was the most prevalent suicide method, followed by poisoning; while in females poisoning was the most prevalent method, followed by hanging. Almost half of all suicides in the study were by hanging. Conclusions: The classification of death as suicide is subject to interpretation of the coroner. Local published literature about this problem is sparse. Understanding suicide methods may provide support to more effective suicide prevention programs.
Primeira experiência de tireoidectomia endoscópica transoral por acesso vestibular (TOETVA) no Hospital Universitário Walter Cantídio: relato de dois casos
Authors: Costa Marcelo Emanuel Ericeira da , Alves Filho Wellington , Pereira Filho Francisco Januário Farias , Silva Caio Fortier , Cunha Letícia Chaves Vieira , Ferreira Luis Alberto Albano
Published: September 2020

Objetivos: Relatar a experiência inicial com a tireoidectomia transoral endoscópica por abordagem vestibular (TOETVA) no Hospital Universitário Walter Cantídio - UFC. Metodologia: Relatamos o caso de duas pacientes submetidas à TOETVA no Serviço de Cirurgia de Cabeça e Pescoço do Hospital Universitário Walter Cantídio-UFC. As pacientes do estudo tinham 40 e 31 anos de idade, ASA I, com nódulo de 3,9 cm e 2,1 cm, respectivamente. Dados das pacientes, citologia, complicações, tempo cirúrgico, sintomas pós-operatórios e tempo de internação foram registrados. Resultados: Duas pacientes do sexo feminino foram submetidas a tireoidectomia parcial em maio de 2019. Suas respectivas idades eram 40 e 31 anos. Citologia: Bethesda II e Bethesda IV. O resultado histopatológico final confirmou benignidade. As duas pacientes queixaram-se de dor e hipoestesia no mento de baixa intensidade no pós-operatório. A internação de ambas as pacientes durou dois dias. Conclusões: A TOETVA é uma técnica cirúrgica relativamente nova, porém, segura e eficaz, com excelentes resultados estéticos, sendo uma excelente possibilidade de tratamento para pacientes selecionados.
Effect of Shading and Mowing on the Growth of Indonesia’s Native Zoysia grass in Silty Clay Soil
Authors: Rahayu Rahayu , Mujiyo Mujiyo , Ramadhan Randy , Yang Geun Mo , Choi Joon Soo
Published: September 2020

In general, turfgrass grows well and forms high quality turf under full sun exposure. It is very difficult, however, to grow a warm season turfgrass under shaded condition. Zoysia grass is a popular warm season grass that commonly grow under full sun exposure condition. There are limited information regarding the growth response and turf quality of zoysia grass when grown under shaded condition. This study aims to observe the growth and quality of various zoysia grass local cultivars at different shading intensities and different mowing. This research was carried out using 10 zoysia grass cultivars planted in the rice fields’ vertisol clay with randomized complete block design. The shading used were control, shade-nets with 25% and 65% hole densities. Zoysia grass was fertilized using NPK; 4:1:3 and mowed three times. The results showed that plants without shade, 25% and 65% received on average solar irradiance of 25,141; 12,456 and 3,727 lux. The increase in shade level decreased the shoot fresh weight, dry weight, root dry weight and the plant height. Shading and frequent mowing effected the plant height. Mowing has more effect on plant height in 25% shading than in 65% shading. The increase in shading, in mowed grass showed increased plant height and decreased plant dry weight. Mowing three times can reduce plant height in all shades. The grasses under 25% shading resulted the highest plant dry weight; whereas and shading 65% resulted the lowest. Plant dry weight and uniformity of turf were affected by the cultivars.
PENGARUH JARAK TERHADAP INTERVAL WAKTU PERUBAHAN SUHU PERMUKAAN BETON PADA UJI THERMOGRAPHY AKTIF
Authors: K Suyadi K , Setio Herlien D , S Adang , Z Ediansjah
Published: September 2020

Concrete surface temperature changes on active thermography testing process using a halogen lamp will occur in a relatively short time. These changes are very useful in the image interpretation process which relies on changes in thermal contrast to determine the internal conditions of reinforced concrete. This research aims to determine the time interval dominance concrete surface temperature changes due to changes in object distance to the heat source as the excitation source of heat. Tests carried out in the room, so that the concrete surface temperature changes due to the effects of wind are considered small. Measurement of the temperature of the concrete surface due to the heating and cooling process using thermocouples and thermography methods. Halogen lamps are used as a source of heat excitation placed at various distances (dobj), namely 20 cm; 30 cm and 40 cm. The distance between the halogen lamp axles in this study was 30 cm. The dimensions of the test object were used 10 cm x 10 cm x 15 cm with a concrete quality of 20 MPa. The frequency percentage is analyzed according to the amount of data with the same time interval for the change in surface temperature at each distance of the specimen from the heat source. The results showed that the change in the distance of the specimen to the heat source up to 40 cm had a quite small difference, but the increase in the distance between the test object and the heat source tended to decrease the dominance of changes in the temperature of the concrete surface. The average dominance of changes in the temperature of the concrete surface is almost above 75% of the temperature change occurs at the smallest interval of the measuring instrument used, namely 1 second using a thermocouple and 0,133 seconds using the thermography method. The highest percentage shows that changes in surface temperature often occur in the range of time intervals. So based on this analysis without reviewing aspects of the distribution pattern of the data, can be concluded that the surface temperature testing of concrete by using active thermography in the room had to use measuring devices that can record temperature changes every interval of 0.133 seconds. This shows that the change in the temperature of the concrete surface during active thermography testing, the setting of the test instrument for measuring temperature changes is used in that time interval.
The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta
Authors: Pahala Indra , Rachmawati Lisa , Jaya Tresno Eka
Published: September 2020

This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta.

This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students.

The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.
Analysis of the patient occupancy rate (BOR), operational cost budget and activity ratio on financial performance based on income capability of PNBP covering operational cost of public service agency (BLU) of DKI Jakarta provincial hospital.
Authors: Putri Istiqomah Dwi , Fauzi Achmad
Published: September 2020

The purpose of this research is to know  the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue  to cover operating cost public service agency hospital. This study aims to determine the effect of patient occupancy rate (BOR), operational budget and activities of financial performance is based on the ability of non-tax revenue to cover operating costs hospital public service agencies in the province of Jakarta period 2011-2015.

Descriptive analysis showed that: (a) the value of BOR at Hospital studied quite well with a range of over 60%, (b) the absorption of operational budget is considered quite efficient because it has a small difference from the budget, (c) the ratio of activity with time measurement average receivables collectible on average figures,

The results of this study indicate that patient occupancy rate (BOR), and Budget operasionalof positive and significant impact on the financial performance Hospital General Services Agency activity while variable does not affect the financial performance of the Hospital
Accounting for the Global Economy: Is National Regulation Doomed to Disappear?
Authors: Tambunan Bonifasius Hamonangan , Nasution Budi Anshari , Sihombing Halomoan , Muda Iskandar
Published: September 2020

Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.
DETERMINASI HARGA SAHAM SYARIAH MELALUI ANALISIS TERHADAP FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI
Authors: Akbar Taufiq , Afiezan Adam
Published: September 2020

In the globalization era, Investment becomes something that should be prepared to face the future. Investment instruments in Indonesia were initially conventional. With its predominantly Muslim population, Indonesia must have investment instruments in accordance to sharia principles. In line with the demands of globalization, sharia investment instruments also developed including investment instruments in Indonesia such as sharia-based investment. Sharia stocks in Indonesia show growth. It can be swon bythe sharia stock market capitalization that continues to increase throughout the year. But behind it, there are many things that should be observed. Such as the fundamental factors of the company and what macroeconomic factors affect the growth rate of Sharia stocks. This study aims to analyze and obtain empirical evidence about the influence of fundamental factors and macroeconomic factors on Islamic stocks listed in the Jakarta Islamic Index. Sample is chosen by using purposive sampling method. Companies that become sample as many as 22 companies listed in JII in the second quarter period 2015 until second quarter of 2016. The regretion analysis is used and the hypothesis is tested by t-test, f-test and r-square. The results show partially only debt to equity ratio that significantly influence the stock price, while return on assets, inflation and Bank Indonesia interest rates has no effect on stock prices. Simultaneously all variables affect the stock price. The proportion of indepen variables influence on the stock price is 48.5%, while 51.5% is influenced by other variables that not examined in this research. So, the investor in JII should be concern with fundamental factor of company's share stock especially of debt to equity ratio.

Keywords: Internal and external factor, Investment instrument, Sharia share.
ANALISIS PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN KERJA SERTA PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Kota Depok)
Authors: Budiono Vinne Shabrina , Muchlis Muchlis , Masri Indah
Published: September 2020

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan dan pelatihan, pengalaman kerja Serta pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah. Penelitian ini menggunakan data primer yaitu kuesioner. Kuesioner disebar sebanyak 60 dan kembali sebanyak 55 kuesioner. Responden yang mengisi kuesioner tersebut adalah pegawai pengelola keuangan Pemerintah Kota Depok. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelititan menunjukan bahwa pendidikan dan pelatihan tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, pengalaman kerja tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah. Sedangkan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah.