Open Journal Unimal (e-Jurnal Universitas Malikussaleh)
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Strategi Meningkatkan Mutu Pelayanan dalam Manajemen Bisnis Syariah untuk Memperkuat Daya Saing Perbankan Syariah di Indonesia
Get PDFThe Islamic banking industry in Indonesia has great potential to grow, along with the high Muslim population and increasing awareness of Islamic finance. However, the main challenge faced is the suboptimal quality of service, which affects competitiveness compared to conventional banking. This study aims to identify strategies for improving service quality in Islamic business management to strengthen the competitiveness of Islamic banking in Indonesia. With a qualitative analysis approach, this article discusses the importance of professional human resource management, innovation in service processes, and the use of digital technology. The results of the study indicate that strengthening service quality through the right strategy can increase customer satisfaction and the overall competitiveness of Islamic banking
Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Sektor Syariah yang Terdaftar di BEI
Get PDFThis study aims to explain the factors that influence tax avoidance in sharia sector companies listed on the Indonesia Stock Exchange. This type of research is quantitative which is used to examine the population or sample that has been determined. In this study, sampling using purposive sampling technique based on predetermined characteristics of 20 sharia sector companies listed on the Indonesia Stock Exchange. The data analysis method was carried out using multiple linear analysis with the help of IBM SPSS 25. The regression model used was by using the classical assumption test, T test, F test, and determination test (R2). The results of this study indicate that partially financial distress, leverage, sales growth have an effect on tax avoidance. While the company size variable simultaneously has no effect on tax avoidance
Strategi Manajemen Bisnis Syariah Dalam Perbankan Syariah
Get PDFIslamic banking is an integral part of the Islamic economic system that operates based on sharia principles. In recent decades, Islamic banking has shown significant growth throughout the world, including in Indonesia. Sharia-based financial services have not only attracted the attention of the Muslim community, but have also become a solution for those who want a transparent and equitable financial system. One of the main driving factors for this growth is the increasing public awareness of the importance of carrying out economic activities in accordance with Islamic values. This article will discuss various strategies that can be implemented
ACCOUNTING IN LOCAL WISDOM: REVEALING BARTER TRADITION IN WULANDONI NUSA TENGGARA TIMUR
Get PDFThis study aims to find out two things: first, to understand more deeply about the exchange rate of goods in the barter tradition in Wulandoni District, Lembata Regency, East Nusa Tenggara, and second, to analyze the factors that affect the existence of the barter market in the midst of the circulation of banknotes in the modern century. The type of research used is qualitative descriptive research, which is carried out at the Wulandoni Barter Market. Data were obtained through observation, interviews, documentation, and literature studies. The results of the study show that in barter transactions in Wulandoni District, the exchange rate of goods is determined based on an agreement, without involving money as an intermediary. This barter system uses a traditional rule called "monga" to determine the exchange rate of goods. In addition, factors that affect the existence of this barter market include customary and cultural factors, tena and cotoklema factors, prefo factors, and geographical factors. The barter market has survived because of its harmony with the culture and customs of the local community that upholds traditional values, even though banknotes are widely circulated
POLICY ANALYSIS FOR PREPARING SERVICE TARIFFS FOR BLUD RSU CUT MEUTIA ACEH UTARA
Get PDFThis study analyzes the policy of preparing health service tariffs at the Cut Meutia General Hospital (RSU) of North Aceh Regency, which has the status of a Regional Public Service Agency (BLUD). Cut Meutia Hospital is the only advanced health facility in North Aceh and has a vital role in providing quality health services. This study focuses on how service tariffs are structured by considering the cost per unit of service, people\u27s purchasing power, and the operational sustainability of sick homes. The results of the study show that Cut Meutia Hospital uses a tariff policy that includes cost recovery, cost plus, and cost minus. Although the rates set tend to be high for the lower middle economic community, this policy aims to ensure the sustainability of hospital operations and the quality of services provided. The process of preparing tariffs follows the regulations of the Regent of North Aceh, involving hospital management and other related parties. Periodic evaluations of tariffs need to be carried out in order to adjust to the needs of the community and service costs. This study provides an understanding of the importance of tariff policies in improving access and quality of health services and provides recommendations for hospital managers and local governments in setting fair and efficient rates
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, PAJAK DAERAH,DAN BELANJA DAERAH TERHADAP PDRB DI PROVINSI SUMATERA BARAT
Get PDFThis study aims to examine the effect of general allocation funds, special allocation funds, local taxes, and local expenditures on GRDP. This study uses a combination of cross-sectional data with time series on 19 districts and cities in West Sumatra Province during 2017-2021. The data analysis method used is panel data regression with the help of Eviews 10. The results of this study prove that the General Allocation Fund has a negative and significant effect on GRDP. The Special Allocation Fund, Regional Taxes, and Regional Expenditures have a positive and significant effect on GRDP. The magnitude of the influence of the General Allocation Fund, Special Allocation Fund, Regional Taxes, and Regional Expenditure on GRDP is 99.89%, and the remaining 0.10% is influenced by other variables outside this model. It is recommended to the district and city governments in West Sumatra Province to be able to realize general allocation funds, special allocation funds, local taxes, and regional expenditures properly so that the economy in West Sumatra is stable and the welfare of the community increases
PERBANDINGAN ATURAN TERKAIT PERLINDUNGAN HUKUM TERHADAP SAKSI PELAKU SEBAGAI JUSTICE COLLABORATOR DALAM TINDAK PIDANA KORUPSI (Studi Perbandingan Undang-Undang Perlindungan Saksi Dan Korban Serta Undang-Undang Tindak Pidana Korupsi)
Get PDFPenanganan korupsi memerlukan langkah-langkah khusus, termasuk perlindungan hukum bagi Justice Collaborator agar mereka dapat menjalankan perannya tanpa ancaman. Undang-Undang No. 31 Tahun 2014 dan SEMA No. 4 Tahun 2011 mengatur perlakuan, syarat, dan hak perlindungan bagi Justice Collaborator. Meskipun ada kritik, keberadaan mereka dianggap penting untuk mengungkap kasus korupsi dan menjaga stabilitas negara. Penelitian ini bertujuan membandingkan aturan perlindungan hukum terhadap Saksi Pelaku yang bekerjasama sebagai Justice Collaborator dalam tindak pidana korupsi, merujuk pada Undang-Undang Perlindungan Saksi dan Korban serta Undang-Undang tindak pidana korupsi. Jenis penelitian ini bersifat kualitatif dengan pendekatan yuridis normatif, dan bersifat preskriptif, berfokus pada analisis data sekunder, terutama UU No. 31 Tahun 2014. Hasil penelitian menunjukkan bahwa agar seseorang dapat disebut sebagai Justice Collaborator, tindakan pidana yang diungkap harus serius dan teroganisir. Keterangan yang diberikan harus signifikan, relevan, dan dapat diandalkan, sehingga berguna bagi aparat penegak hukum sesuai dengan Surat Edaran Mahkamah Agung No. 4 Tahun 2011. Perlindungan hukum bagi saksi pelaku yang menjadi Justice Collaborator diatur oleh Undang-Undang No. 31 Tahun 2014, yang memberikan hak perlindungan termasuk jaminan keamanan, kerahasiaan identitas, dan penghapusan hukuman jika memberikan keterangan yang membantu mengungkap kasus korupsi. Saksi pelaku yang berkontribusi substansial juga dapat memperoleh keringanan hukuman. Selain itu, Undang-Undang No. 31 Tahun 1999 dan Undang-Undang No. 20 Tahun 2001 mengatur perlindungan bagi Justice Collaborator, yang dapat menerima keringanan hukuman jika kerjasama mereka bermanfaat untuk pengungkapan kejahatan. Disarankan agar penegak hukum lebih aktif mensosialisasikan hak dan perlindungan bagi Justice Collaborator serta memperjelas mekanisme jaminan keamanan dan kerahasiaan identitas mereka
Earthquake Risk Management for Mini-Hydro Power Plant: A Case Study Approach
Get PDFThis study evaluates the impact of an earthquake on a mini-hydropower plant (MHP) and formulates a disaster management strategy to enhance the operational resilience of MHPs against seismic events. Data was collected through interviews with relevant stakeholders, direct observations, and analysis of pertinent documents. The findings indicate that the 2018 Lombok earthquake caused severe damage to the catchment area, triggering increased sedimentation that disrupted the MHPs operation, resulting in decreased electricity production and escalated operational costs. Mitigation measures were implemented and proved effective in reducing debris-related downtime and improving electricity generation. Thes findings are expected to provide guidance for MHP operators in mitigating the negative impacts of earthquakes and similar disasters on plant operations
Community Participation in Infrastructure Maintenance in North Aceh Regency
Get PDFCommunity participation is the most important thing in infrastructure maintenance. Without community participation, the development built by the government will not last long if it is not properly cared for by the community. Community participation in infrastructure maintenance in Aceh Utara using the theory according to Cohen and Uphoff cited by Joyce and Joorie (2021) namely Participation in Decision Making, Participation in Implementation, Participation in Utilization, and Participation in Evaluation. The type of research used is qualitative descriptive with data collection techniques in the form of interviews, documentation and observations. The sampling technique was carried out by purposive sampling. The data source uses primary data, secondary data. Data analysis techniques with data reduction, data presentation, and conclusion drawn. The results of the study show that community participation in infrastructure maintenance in Aceh Utara is still not optimal, which can be seen from Participation in Decision Making is still relatively low. Participation in Implementation There is still a low level of awareness and community involvement. Participation in Utilization There is still a low awareness in maintaining, caring for and maintaining every development result made by the government and Participation in Evaluation often criticizes the government, but the government does not respond to criticism from the community. The factors that cause the lack of community participation in infrastructure maintenance in Aceh Utara are economic factors that make people reluctant to participate and from environmental factors that lack a sense of concern in infrastructure maintenance. It is recommended to the Public Works and Spatial Determination Office of North Aceh Regency to further increase public awareness and concern in carrying out infrastructure maintenance, such as providing socialization and guidance for the gampong community regarding the importance of infrastructure maintenance
