Rumah Jurnal Unisnu Jepara (Universitas Islam Nahdlatul Ulama Jepara)
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Analisis Laporan Keuangan Yayasan Islam Hasan Kafrawi
Get PDFThis study aims are to determine the use of SI Apik system in compiling financial reports at the Hasan Kafrawi Islamic Foundation and to determine the suitability of the Si Apik application financial reports with PSAK No. 45. The object in this study is the Hasan Kafrawi Pancur Mayong Islamic Foundation, Jepara. The method of this research is research and development. Researchers used a qualitative approach with descriptive analysis technique methods. Data collections in this research are observation, interviews and documentation. Based on the results of the researcher's analysis, it can be seen that the Si Apik application can fulfill what the company needs in the company's operational activities in the revenue cycle and the expenditure cycle easily, practically and efficiently. Reporting using the Si Apik application is not in accordance with PSAK No. standard aspects of PSAK No. 4
Analisis Pengaruh Tarif Pajak, Sanksi Pajak, Sosialisasi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Jepara
Get PDFThe purpose of this study was to analyze the effect of tax rate, tax sanctions, tax socialization, dan tax services as well as the influence of obedience taxpayer to pay the vehicle tax in region jepara. Sampling of population quota is determined by random sampling dan the sample size of 100 respondents. The method used to analyze the data regression analysis of data previously tested prior to test reliability, validity, classical assumptions of normality dan statistics , to the classical assumption test consist of: multikoloniearity test, heterocendasity test, autocorrelation test. The results obtained indicate that the of tax rate, tax sanctions, tax socialization, dan tax services as well as the influence of obedience taxpayer to pay the vehicle tax in region Jepara
How Does Firm Size and Capital Structure Affect Firm Value?
Get PDFObjective: This paper explores whether the firm size and capital structure have an impact on corporate valuation. Then it will raise profitability as an intervening variable on the effect of company size and capital structure on corporate valuation. Research Design & Methods: Data gathering method is finalized by using the documentation method. In this study, data were obtained from published financial reports. Samples from this study were 30 manufacturing companies listed on the Indonesia Stock Exchange. Findings: The results exhibited that firm size affected profitability and firm value. In the meantime, the capital structure has a big influence on performance and does not affect the company's valuation. Profitability has a positive effect on corporate value. This study also concludes that profitability can mediate firm size to firm value. Conversely, profitability cannot mediate capital structure on corporate value. Implications & Recommendations: This study offers empirical evidence that profitability can be an intervening variable in firm size's effect on firm value. In further research, other variables can be added, which are considered to mediate company size and capital structure on corporate value. Contribution & Value Added: This study's results contribute to the financial literature, especially those related to public corporations' value in Indonesia. As a practical contribution, stockholders can use this study's outcomes as additional information in investment decisions
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak
Get PDFThe purpose of this study is to determine the effect of knowledge of taxation, tax sanctions, and special tax services on the compliance of individual taxpayers in carrying out their tax obligations, namely calculating, paying and reporting tax payable. The population in this study is the Individual Taxpayer (WPOP) in Gemilang Group. And the sample in this study is the population, which is 81 taxpayers. Data collection method with a questionnaire. The questionnaire was tested for validity and rebalance before collecting research data. The analysis technique in this study uses the classical assumption test, and multiple linear regression analysis. The results of this study indicate that tax knowledge has a negative effect on taxpayer compliance. This is evidenced by the value of the regression coefficient is negative -0.128 and tcount is smaller when compared to ttable (-0.909 <1.66515) at significance 0.000 <5%. Tax sanctions have a positive and significant impact on taxpayer compliance. This is evidenced by the positive value of the regression coefficient 0.336 and tcount is greater than the table (1.995> 1.66515) at significance 0.000 <5%. The tax authorities have a positive effect on taxpayer compliance. This is evidenced by the positive value of the regression coefficient 0.160 and the t-count is smaller when compared to the table (0.902 <1.66515) at significance 0.000 <5%
Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District
Get PDFThe village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency
APLIKASI RESERVASI PENGINAPAN BERBASIS ANDROID
Get PDFTawangmangu adalah salah satu destinsasi wisata yang popular di daerah Kabupaten Karanganyar. Banyak wisatawan yang pergi ke Tawangangu untuk bewisata menikmati alam maupun berwisata kuliner khas disana. Semakin banyak wisatawan membuat banyak pengelola penginapan bersaing untuk menarik minat pelanggan. Namun sedikitnya media promosi dan informasi yang bisa diakses oleh pelanggan, banyak pelanggan yang bingung dalam memilih penginapan yang sesuai dengan keinginan mereka. Untuk permasalahan tersebut maka menjadi penting pada penelitian ini dibuat aplikasi pemesanan yang bertujuan untuk dapat mempermudah proses reservasi penginapan di Pondok Wisata Saraswati dan mempermudah proses dokumentasi setiap transaksi yang terjadi. Sistem yang dibangun berbasis mobile sehingga memungkinkan pengelola melakukan transaksi secara daring tanpa harus bertatap muka. Pemesanan dan pembayaran dilakukan dengan menggunakan payment gateway. Hasil dari penelitian ini adalah sebuah sistem yang dapat membantu menyelesaikan masalah bagi perusahaan Pondok Wisata Saraswati.Tawangmangu adalah salah satu destinsasi wisata yang popular di daerah Kabupaten Karanganyar. Banyak wisatawan yang pergi ke Tawangangu untuk bewisata menikmati alam maupun berwisata kuliner khas disana. Semakin banyak wisatawan membuat banyak pengelola penginapan bersaing untuk menarik minat pelanggan. Namun sedikitnya media promosi dan informasi yang bisa diakses oleh pelanggan, banyak pelanggan yang bingung dalam memilih penginapan yang sesuai dengan keinginan mereka. Untuk permasalahan tersebut maka menjadi penting pada penelitian ini dibuat aplikasi pemesanan yang bertujuan untuk dapat mempermudah proses reservasi penginapan di Pondok Wisata Saraswati dan mempermudah proses dokumentasi setiap transaksi yang terjadi. Sistem yang dibangun berbasis mobile sehingga memungkinkan pengelola melakukan transaksi secara daring tanpa harus bertatap muka. Pemesanan dan pembayaran dilakukan dengan menggunakan payment gateway. Hasil dari penelitian ini adalah sebuah sistem yang dapat membantu menyelesaikan masalah bagi perusahaan Pondok Wisata Saraswati
Efficiency Analysis of Sharia Ventura Capital Companies Using Data Envelopment Analysis (DEA) Period 2014 – 2018
Get PDFEfficiency is one of the performance parameters that theoretically underlies the entire performance of a venture capital company. A lot of research on the efficiency of venture capital companies mostly focuses on conventional venture capital companies. Recently, Islamic venture capital companies have developed in various regions in Indonesia and are operated in a modern and sharia manner like other Islamic venture capital companies. This study evaluates the efficiency performance of Islamic venture capital companies in the period 2014 - 2018 (this study uses annual data) using Data Envelopment Analysis (DEA), where the first step is to measure the technical efficiency performance of venture capital companies using Data Envelopment Analysis (DEA) with using an intermediation approach. Based on the efficiency measurement using the DEA method, it shows that the Sharia Venture Capital Company during the 2014 - 2018 period was still inefficient. The efficiency value of the most efficient venture capital company is 100%. The data used in this study is secondary data, collected from financial reports published by the Financial Services Authority (OJK) and the websites of each company. The sampling technique used in this study was purposive sampling by taking a sample of 5 (five) Islamic venture capital companies. The input variables used in this study are total assets, capital and labor costs. While the output variable includes financing and revenue sharing
Technology and Community Based Zakat, Infaq, and Sodaqah Fundraising Model
Get PDFFundraising has a strategic role in the success of LAZIS in providing benefits to the people, this role has at least three forms, namely first, the fundraising strategy is the need to improve organizational governance, the second is the fundraising strategy is one of the means for institutional strengthening; the three fundraising strategies must take advantage of the opportunities and challenges in the digital era by changing digital fundraising technology. These three aspects indicate that fundraising is one aspect that affects the success of a ZIS Management Institution. Fundrising is one of the basic needs that cannot be ruled out. Development and innovation in the funding strategy must always be carried out in order to achieve an effective and efficient strategy. The development of technology as the main capital at this time and the emergence of various communities in society which contain large social capital must be collaborated with conventional fundrising models so that they can improve the performance of the ZIS Management Institution in collecting ZIS in the current era. Therefore, the development of fundrising strategies that utilize technology such as QR Codes, websites, zakat calculators, ZIS applications should also be pursued to facilitate and provide effectiveness in tithing. Not only that, the use of the community in which social capital is stored is also important to note. Didi Kempot with his charity concert which empowers the community of friends ambyar and wrapped with the latest technology has proven to be effective in raising funds. Therefore, a fundrising model using technology and the community needs to be developed for a more optimal, effective, and efficient ZIS fundraisin
Motivation as An Intervening Variables Influence Competency on the Performance of Cooperative Managers
Get PDFObjective: This paper discussed the importance of competence and work motivation, and analysed the effect of these two variables on performance. Research Design & Methods: This research sought to understand more about the manager’s performance of microfinance institutions (cooperatives), so the selected sample was cooperative managers. The data collected from 88 questionnaires were analysed using PLS-SEM with SMART-PLS software. Findings: Competence has a significant effect on motivation and manager performance, motivation has a significant effect on performance, motivation as an intervening variable on the effect of competence on performance. Implications & Recommendations: Work motivation is a more influential factor than competence on performance, so the activity that must be done to improve performance is to improve work motivation. Subsequent research carried out in other industries or with a larger sample size for generalization purposes. Contribution & Value Added: The main contribution of this research is that to increase work motivation, it can be done by requiring employees to always improve their past performance for the better
How Do Banks Determine Their Capital Buffer? Evidence from Indonesian Bank
Get PDFObjective: This study aims to investigate how banks determine their capital buffer. Return on Equity (ROE), Non-Performing Loans (NPL), Capital Buffer Lag (BUFFt-1), Loan to Total Assets (LOTA), and Income Diversification (IDIV) are some of the variables examined in this study. Research Design & Methods: Purposive sampling was used to collect samples for this study. It was 20 of the 42 conventional commercial banks that were listed on the Indonesia Stock Exchange in 2012-2016. In this study, multiple regression analysis was used, as well as the ordinary and two-stage least squares methods. Findings: The results of this study have shown that the capital buffer has a negative impact on return on equality (ROE) and income diversification (IDIV). The capital buffer was affected by Lag of Capital Buffer. This research examines how a bank can make a profit from the negative impact of ROE. Based on the results of the tests, the Indonesian Bank has not pursued the highest possible capital buffer. Implications & Recommendations: Companies will use their profit to further profitable activities when they fulfill a minimum capital buffer requirement. Contribution & Value Added: The results of this study try to give an idea for the management of capital and capital buffers and to determine the ideal strategy for investors and banks to meet the Basel and Government regulation. This research tries to add insight into the internal factors that determine capital buffers at conventional commercial banks in Indonesia, as well as research references in the field of financial management, particularly capital buffers