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Efforts to Increase the Accountability of the National Zakat Agency According to the Perspective of Intellectuals in Pekanbaru City
Get PDFThis study aims to determine the assessment and efforts to improve the accountability of the National Zakat Agency from the perspective of the intellectual circles of Pekanbaru City. This study uses primary data obtained through observation and interviews with intellectuals who are congregations who have been or are currently involved as amil zakat in plenary mosques in Pekanbaru City as a Zakat Collecting Unit in collaboration with the National Zakat Agency of Pekanbaru City. The data analysis method in this study used a qualitative descriptive analysis. The results show that the accountability of the National Zakat Agency of Pekanbaru City is still not optimal in terms of compliance with sharia decisions in contractual transactions with muzakki, aspects of trust in the use of zakat funds, aspects of disclosure of zakat funds, and aspects of organizational governance. Efforts that must be made to increase accountability are first, increasing transparency in the management, receipt and distribution of zakat funds to the public; second, rejuvenating the management of institutions that have caused minimal creativity and innovation in the management of zakat; third, it is not easy to be dragged into the realm of practical politics in the region; fourth, increasing the professionalism of supervisors and zakat operators through training and increasing performance compensation; fifth, increasing monitoring of the publication of monthly, quarterly, semester, and annual reports on the accountability of community zakat funds; sixth, giving awards for work performance and imposing strict sanctions against violations imposed on all management; seventh, increasing socialization and submitting reports to muzakki through mosques and small mosques about where zakat has been distributed; eighth, strive for the financial statements to be audited by a reputable public accounting firm on a regular basis every year
indonesia Pengaruh Penanaman Modal Dalam Negeri (PMDN) dan Penanaman Modal Asing (PMA) Terhadap Peningkatan Produk Domestik Bruto di Indonesia
No full textThe purpose of this study is to analyze the effect of investment on the increase in gross domestic product. This research is quantitative research based on secondary data sourced from the Central Statistics Agency and the Investment Coordinating Board. Data analysis used multiple linear regression. The results show that domestic investment and foreign investment basically increase gross domestic product, in this study domestic investment has a significant effect on gross domestic product, Similarly, foreign investment affects gross domestic product.Pertumbuhan ekonomi indonesia dapat dinilai dengan jumlah produk domestik bruto. Cara untuk meningkatkan produk domestic bruto salah satunya dapat dilakukan dengan investasi baik penanaman modal dalam negeri (PMDN) dan penanaman modal asing (PMA). Tujuan dari penelitian ini adalah untuk menganalisis pengaruh investasi terhadap peningkatan produk domestik bruto. Penelitian ini merupakan penelitian kuantitatif berdasarkan data sekunder yang bersumber dari badan pusat statistik dan badan koordinasi penanaman modal. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa penanaman modal dalam negeri dan penanaman modal asing pada dasarnya meningkatkan produk domestik bruto, dalam penelitian ini penanaman modal dalam negeri berpengaruh signifikan terhadap produk domestik bruto, sama halnya dengan penanaman modal asing berpengaruh terhadap produk domestik bruto
Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Book-Tax Differences terhadap Pertumbuhan Laba
Get PDFThis study aims to analyze the effect of book-tax differences on the profit growth of manufacturing companies both in terms of permanent differences and temporary differences. In addition, this study also analyzes the role of firm size in moderating the effect of book-tax differences on earnings growth. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained a sample of 59 manufacturing companies with an observation period of 3 (three) years. The results showed that Book-tax Differences had a positive and significant effect on profit growth, both permanent differences, and temporary differences. Thus, it can be concluded that the greater the book-tax differences, the higher the profit growth. Furthermore, in testing the role of firm size as a moderator, it is shown that firm size is only proven to be able to moderate the relationship between permanent differences and profit growth. Meanwhile, the relationship between temporary differences was not proven to be moderated by firm size.Penelitian ini bertujuan untuk menganalisis pengaruh book-tax differences terhadap pertumbuhan laba perusahaan manufaktur baik dari sisi permanent differences maupun temporary differences. Selain itu, penelitian ini juga menganalisis peran dari ukuran perusahaan dalam memoderasi pengaruh book-tax differences terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, diperoleh jumlah sampel sebanyak 59 perusahaan manufaktur dengan periode pengamatan selama 3 (tiga) tahun. Hasil penelitian menunjukkan bahwa Book-tax Differences berpengaruh positif dan signifikan terhadap pertumbuhan laba, baik yang merupakan permanent differences maupun temporary differences. Dengan demikian dapat disimpulkan bahwa semakin besar book-tax differences perusahaan maka semakin meningkat pula pertumbuhan labanya. Selanjutnya, pada pengujian peran ukuran perusahaan sebagai pemoderasi, ditunjukkan bahwa ukuran perusahaan hanya terbukti mampu memoderasi pada hubungan permanent differences dengan pertumbuhan laba. Sedangkan pada hubungan temporary differences tidak terbukti mampu dimoderasi oleh ukuran perusahaan
Konsep Keseimbangan dalam Ekonomi Islam: Antara Rasionalitas dan Spiritualitas
Get PDFIslamic economic values are not determined based on rational measurements such as capitalism, liberalism, and others. The economy will not work Islamically without rational dan spiritual equivalence. Therefore, the role of the mind and heart is considered crucial to implementing economic activities from an Islamic perspective. If the economics do not acquire both of them, they potentially would face some distortions. There is nothing more special between mind and heart in carrying out economic activities, where the mind is applied to thinking properly and correctly (rational), while the heart is used to notify faith situations (spiritual). So that Islamic values be able to obtain only if there is a balance between rational and spiritual. This study aims to provide an overview of the role of Islamic economics. The literature study approach is used in this work in which data would be collected by reviewing findings, while secondary data from books, journals, articles, and other works of literature is the data that would be processed. This paper shows that the role of Islamic economics could only be apprehended if there is an equivalent of rationality and spirituality.Nilai-nilai ekonomi islam tidak hanya diukur secara rasional saja sebagaimana ekonomi berbasis kapitalisme, liberalisme dan lain-lain. Ekonomi tidak akan berjalan secara islami tanpa adanya keseimbangan antara rasionalitas dan spiritualitas di dalamnya. Maka dari itu, untuk menjalankan aktivitas ekonomi secara islami, maka peran akal dan hati sangat penting. Jika pelaku ekonomi tidak memiliki keseimbangan akal dan hati, maka sangat berpotensi mengalami penyimpangan (distorsi). Tidak ada yang lebih istimewa antara akal dan hati dalam menjalankan kegiatan ekonomi, dimana akal digunakan untuk berpikir secara baik dan benar (rasional), sedangkan hati lebih pada segi keimanan (spiritual). Jadi nilai-nilai islam hanya dapat terwujud apabila terdapat keseimbangan antara keduanya. Penelitian ini bertujuan untuk memberikan gambaran mengenai hakikat ekonomi islam. Metode penelitian ini adalah studi pustaka yakni pengumpulan data dilakukan dengan pengkajian studi literatur, sedangkan jenis data yang digunakan adalah data sekunder yaitu dari beberapa buku, jurnal, artikel, literatur review dan lain-lain. Penelitian ini menunjukkan bahwa hakikat ekonomi islam hanya dapat terwujud apabila ada keseimbangan antara rasionalitas dan spiritualitas didalamnya
Implementasi Penyaluran Kredit Usaha Rakyat (KUR) Super Mikro dalam Meningkatkan Kesejahteraan Masyarakat
Get PDFThe purpose of this study was to find out how far the distribution of super micro people\u27s business credit funds is in improving people\u27s welfare. This research was conducted using a qualitative method with a phenomenological approach, the data collection technique was carried out by interviewing related parties, namely the head of the BRI unit in the province of Gorontalo. The results of the study revealed that the implementation of the People\u27s Business Credit Program at BRI units in the community has been going well where the down payment is <10,000,000 with a loan fee of 6%, by visiting from door to door directly, can strengthen the community\u27s economy in developing their business
Analisis Tanggapan Pihak Komersial dan Fiskus terhadap Indikasi Kecurangan pada Pelaporan Pajak Penghasilan
Get PDFThis study aims to analyze the views of commercial parties and the tax authorities in detecting indications of fraud in tax reporting, especially with regard to reporting PPH 23 and PPH Article 4 Paragraph 2. This type of research uses qualitative, this research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 2 CPM staff, namely 1 person from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar, the analytical tool used was a phenomenological approach. Based on the results of data analysis, that in the tax reporting of pph 23 and pph article 4 paragraph 2 there is an indication of fraud if a taxpayer does not report the rights and obligations of tax reporting, it can be seen from the transaction opponent of the CPM withholding tax from cpm income, but the opposite not reporting so that this will make the CPM feel disadvantaged and this is an indication of fraud, and this is supported by the tax authorities who say that this will be followed up or we as a public party will report when the taxpayer\u27s transaction opponent does not report the rights and obligations, as long as there is a report and in our office, and we as a tax party will write and follow up on taxpayers who do not report and pay taxes from the opposing part
Faktor Pendapatan dan Pendidikan Sebagai Pencetus Migrasi di Kabupaten Jeneponto Sulawesi Selatan serta Dampaknya terhadap Perekonomian
Get PDFThis study will reveal the Determinant Factors of Outgoing Migration of the People of Jeneponto Regency, South Sulawesi Province, the problem of this research is the phenomenon of the Jeneponto people who migrate out especially during the dry season, who migrate to several destination areas such as Makassar City, Palopo City and the City of Mamaju. This type of research is quantitative, where data processing is based on a model built using multiple linear regression statistical analysis tools, taking income level (X1), education level (X2), as the independent variable and Migration Y) as the dependent variable. by first doing some statistical tests. The population in this study amounted to 5,317 respondents who were at fault from the area where the population was the most migrating. while the number of samples as many as 89 respondents, namely residents who migrated out of Jeneponto Regency. The results of the study using statistical tests showed that the level of income (X1) and the labor force (X2) had a positive effect on the occurrence of migration, and from the regression results that had been carried out the R-Squae (R2) value of 0.766 it could be concluded that the large percentage of the migration variable could be explained by three independent variables, namely income per capita, level of education and labor. strength of 76.4% (0.764) while the rest with a value of 23.6% (0.236) which is explained by other variables not included in this study. In Jeneponto, migration is dominated by the productive age population between 15-25 years, which is 67% and is the largest group of people who migrate. If population growth is accompanied by established skills of the workforce, it will certainly increase productivity, so that it will move all factors of production, it will increase the aggregate supply and high demand, which will ultimately improve the macroeconomic performance of a region
Pengaruh Gaya Kepemimpinan terhadap Kinerja Auditor dengan Integritas Auditor Sebagai Variabel Moderasi
Get PDFThis research aims to measure and analyze the effect of leadership style to auditor performance before and after being moderated by integrity auditor. This research design leads to valid, objective, efficient and effective processes and results by using hypothesis testing. The kind of this research uses quantitative method, that used in form of primary data by distribute the questionnaires to respondents. The population in this research were all auditors who work as auditor in Public Accounting Office at Makassar city as many as 8 KAPs, using the saturated sampling method with a total of 50 auditors. Data analysis techniques used include instrument validity test, descriptive statistical analysis, classical assumption test, and hypothesis testing using SPSS 23.0 version. The results of this research show that leadership style has a positive and significant effect to auditor performance as well as the results that obtained after being moderated by integrity auditor. The results of this research can be used as a basis for determining policies by Public Accounting Office to assess the performance of their auditorsThis research aims to measure and analyze the effect of leadership style to auditor performance before and after being moderated by integrity auditor. This research design leads to valid, objective, efficient and effective processes and results by using hypothesis testing. The kind of this research uses quantitative method, that used in form of primary data by distribute the questionnaires to respondents. The population in this research were all auditors who work as auditor in Public Accounting Office at Makassar city as many as 8 KAPs, using the saturated sampling method with a total of 50 auditors. Data analysis techniques used include instrument validity test, descriptive statistical analysis, classical assumption test, and hypothesis testing using SPSS 23.0 version. The results of this research show that leadership style has a positive and significant effect to auditor performance as well as the results that obtained after being moderated by integrity auditor. The results of this research can be used as a basis for determining policies by Public Accounting Office to assess the performance of their auditor
Pengaruh Pelatihan, Pendampingan, dan Pembinaan Pemerintah Kota Melalui Pusat Layanan Usaha Terpadu Koperasi Usaha Mikro Kecil Menengah (PLUT-KUMKM) Terhadap Peningkatan Pendapatan Umkm di Kota Kupang
No full textUMKM become independent businesses that can create jobs so that UMKM can contribute to the decline in the unemployment rate in an area. Providing government support to improve the quality and quantity of production with the aim of increasing MSME income, provided through support for improving human capital (Human Capital) or improving the quality of business actors. With the holding of Training, Assistance, and Guidance from the Kupang City Government through PLUT-KUMKM, it is hoped that the improvement of the quality of business actors can increase so that it affects the income of UMKM. The data analysis techniques used are multiple linear regression and classical assumption tests. Analysis using the help of the SPSS version 25 program. The results of the simultaneous test showed that the variables of training, mentoring, coaching of the Kupang City Government had a positive effect on the income of UMKM. In terms of training, mentoring, coaching the Kupang City Government through PLUT-KUMKM has a significant effect on the income of UMKM.
Pengaruh Delegasi Wewenang, Penempatan dan Lingkungan Kerja terhadap Kinerja Pegawai
Get PDFThis study analyzes the effect of authority, placement, and work environment on employee performance. The research was aimed at employees of the logistics bureau of the East Java regional police. The research respondents totaled 55 people with the type of research sample selection, namely purposive sampling or determining the sample based on the research objectives. The research method applied is a survey using a questionnaire with reference to the Likert scale and the type of research is explanatory research. The data analysis method applies multiple linear regression, hypothesis testing, and the coefficient of determination. The data processing stage used the IBM Version 25 Statistical Product and Service Solutions (SPSS) application. The results showed that the placement and work environment variables had a partial effect, while the authority variable had no partial effect on employee performance.Pene1itian ini bertujuan untuk menganalisis pengaruh wewenang, penempatan dan lingkungan kerja terhadap kinerja pegawai. Pene1itian ditujakan kepada pegawai biro logistik kepolisian daerah Jawa Timur. Responden pene1itian berjum1ah 55 Orang dengan jenis pemi1ihan sampel pene1itian yaitu Purposive samp1ing atau menentukan sampe1 berdasar tujuan pene1itian. Metode pene1itian yang diterapkan adalah survei menggunakan kuesioner dengan acuan skala likert dan jenis pene1itian ada1ah exp1anatory reaseach. Metode analis data menerapkan regresi linear berganda, uji hipotesis dan koefisien determinasi. Tahap olah data menggunakan aplikasi Statistica1 Product and Service So1utions (SPSS) IBM Versi 25. Hasil pene1itian menunjukkan bahwa variabel penempatan dan lingkungan kerja berpengaruh secara parsial, sedangkan variabel wewenang tidak berpengaruh secara parsial terhadap kinerja pegawa