scholarly journals EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT

2019 ◽  
Vol 4 (2) ◽  
pp. 199
Author(s):  
Ario Narabewa ◽  
Yohanes Yohanes
Keyword(s):  
Financial Services ◽  
Research Strategy ◽  
The State ◽  
State Sovereignty ◽  
Double Taxation ◽  
Interview Method ◽  
Directorate General ◽  
Taxation Problem

This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

scholarly journals Kinerja pengelolaan arsip Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok

2019 ◽  
Vol 7 (2) ◽  
pp. 175
Author(s):  
Kartini Kartini ◽  
Sukaesih Sukaesih ◽  
Agung Budiono
Keyword(s):  
Data Exchange ◽  
Type A ◽  
Integrated System ◽  
Space And Place ◽  
Records Management ◽  
Organization Process ◽  
Directorate General ◽  
Customs Administration

The dynamic records management of goods import notification documents is an essential activity in storing data on goods entering Indonesia. The Main Service Office for Customs and Excise Type A Tanjung Priok as a government agency is obliged to record incoming goods as trade data. This study aimed to determine the dynamic records management of imported goods notification (PIB) documents on customs activities for the success of dwelling time at the Main Service Office for Customs and Excise Type A Tanjung Priok. The research method used a case study through a qualitative approach. Data collection techniques used were observation, interviews, and document study. The results showed the process of recording imported goods document notifications through the process of creating and receiving import documents began from the delivery of imported goods document notification (PIB) to the Customs Office. Submitting of the notifications was through the Electronic Data Exchange (PDE) system to the determination of the document path for 4 minutes. The organization process of notification documents for imported goods goes through 5 stages, namely, distribution of documents, the process of completing customs administration of imported goods documents, storing the processed documents, rediscovering documents, and maintaining imported goods documents. The process of dissemination at the Customs and Excise agency itself is inseparable from a system called Customs-Excise Integrated System and Automation (CEISA). The system is an integrated system of all Directorate General Customs and Excise services to all public service users. Their can access this system without limited space and place.

scholarly journals The State of Preparedness for Digital Curation and Preservation: A Case Study of a Developing Country Academic Library

2018 ◽  
Vol 42 (3) ◽  
pp. 1-22
Author(s):  
Phillip Ndhlovu
Keyword(s):  
Disaster Preparedness ◽  
Mixed Methods Research ◽  
Academic Library ◽  
Case Study Research ◽  
Research Strategy ◽  
The State ◽  
Digital Content ◽  
Digital Collections ◽  
Digital Curation

Digital technologies have allowed libraries to create, manipulate, store and make accessible vast amounts of digital content. However, they endanger the longevity of the very objects they produce and require very different management than the traditional paper-based world. Despite the fact that the National University of Science and Technology (NUST) Library in Zimbabwe has amassed a huge body of digital collections, there are no formal mechanisms to ensure accessibility and long-term preservation of digital content. The study assessed the state of preparedness of NUST Library for digital curation and preservation of its digital collections. The conceptual framework was based on  Sinclair et al. (2011) and Boyle, Eveleigh, and Needham’s (2008) formulations. NUST Library preparedness for digital curation and preservation was assessed by examining awareness, competencies, technology infrastructure, digital disaster preparedness and challenges to digital curation and preservation. A mixed methods research design employing a case study research strategy was adopted for the study. The findings revealed a low level of awareness of digital curation and preservation. Challenges to digital curation are mainly lack of policies, lack of expertise by library staff and lack of funding.  It is recommended that the Library should consider digital curation and preservation as one of the primary responsibilities and take staff members’ training in this area seriously in order to ensure current and future access to digital collections.

scholarly journals Political Dynamics of Candidate Recruitment: A Case Study of Nasdem Party in Pilkada of North Sumatera in 2018

2019 ◽  
Vol 6 (3) ◽  
pp. 1026
Author(s):  
Fifi Silfita ◽  
Humaizi Humaizi ◽  
Abdul Kadir
Keyword(s):  
Democratic Party ◽  
Selection Process ◽  
Interview Method ◽  
Political Dynamics ◽  
Winning Team ◽  
Political Recruitment ◽  
Selection Principles ◽  
Large Party

This study aims to explain how the political dynamics in National Democratic party or Partai Nasional Demokrat (Nasdem) in the selection process of the candidates for the governor-deputy governor in pilkada of North Sumatera in 2018, and to explain what factors that affect the decision in that process. This study employed qualitative method. The location of this research was at the office of the regional representative council (RRC) of Nasdem party of North Sumatera. The technique of data collection was by using the interview method. The informants were the chairperson of the regional representative council and the chair of the winning team for the general election of the Nasdem party. The results of this study indicate that the candidcay in political recruitment or selection conducted by the RRC of Nasdem party of North Sumatera province uses an inclusive model. The determination of selectorate utilized exclusive model. The determination of where the candidate selection used centralistic pattern or model. The decision making procedure for determining the candidates was by using candidate pattern with more democratic selection principles. The factors behind the RRC of Nasdem party of North Sumatera province in supporting Eramas as the candidates of the governor-deputy governor of North Sumatera for 2018-2023 period are influenced by the strength of the large party and also the choice of the profit and loss vote in 2019 even though they had a process or mechanism in the party internal system.

Readerly Fanaticism

2019 ◽  
pp. 83-113
Author(s):  
Ross Lerner
Keyword(s):  
Natural Law ◽  
State Violence ◽  
The State ◽  
State Sovereignty ◽  
Human Being

Chapter 3 provides a case study for what the poets of fanaticism were resisting: polemics that foreclosed rather than dwelled within the questions opened up by fanaticism. The greatest Renaissance philosopher of state sovereignty, Hobbes took fanaticism to be the constant threat at the “outworks” of his theory of the state and human personhood—a threat that needed to be destroyed by state violence. Hobbes offered a new concept of fanaticism as a product of passionate reading and cognitive breakdown in order to drain both religious value and political significance from beliefs that do not encourage obedience to the state. In contrast to Donne, Hobbes reinterpreted Samson and Christ to exclude religious justifications of rebellion or self-sacrifice. Yet Hobbes’s battle against the fanatics led him into a supreme difficulty: his belief in self-preservation as the foundation of both human being and natural law made it impossible for him to see Jesus as anything but a self-annihilating fanatic.

scholarly journals Implications of Child Custody in Islamic Family Law: A Case Study of Customary Courts in Oyo State, Nigeria

ICR Journal ◽  
2018 ◽  
Vol 9 (3) ◽  
pp. 362-376
Author(s):  
Aminullahi Adetoro Yusuff
Keyword(s):  
Child Custody ◽  
Family Law ◽  
The State ◽  
Real Problem ◽  
Marital Discord ◽  
Civil Unrest ◽  
Custody Of Children ◽  
Made In

Studies carried out to investigate the immediate and remote causes of marital discord arising from many of the customary courts in Oyo State, Nigeria, revealed that out of 127 divorce-related cases, 87 involved Muslim couples. Out of this number, 53 were linked to custody of children (al-hadanah which is a regulation that has to do with whom should a child stay after the dissolution of marriage for his/her proper nourishment, protection and wellness in the process of upbringing). This issue has led to many serious disputes among Muslim couples and their families in many localities of the state so much that, in many cases, it has led to street fights, vandalisation of property, civil unrest and legal battles. To worsen the situation, without recourse to Islamic marital jurisprudence, judgments are passed in the customary courts in favour of either of the couples. Therefore, the aftermath of the court verdict does not end this debacle in some cases, with to snowballing into spiritual fighting, where family members of the couples bewitch one another to take custody of the children. This problem is not new but it has risen to an alarming proportion these days. It is against this backdrop that an attempt is made in this paper to examine the practice of child custody after divorce or separation in Islam with a view to laying to rest the series of crises associated with the determination of who is to take care of children after divorce and to bring to peoples awareness the shariah rulings on child custody. The paper concludes that al-hadanah is a measure in disguise to safeguard indiscriminate severance of the cord of marriage and that Islam, through its system of law, has provided practical and lasting solutions to every imagined and real problem of man and that adoption of children in its various forms and types is forbidden in Islam.

scholarly journals Penggunaan Fasilitas E-Banking Dalam Minat Nasabah Studi Kasus Pada PT. BRI Syariah Kantor Cabang Pembantu Stabat

2021 ◽  
Vol 3 (2) ◽  
pp. 10-23
Author(s):  
Asmawarna Sinaga, Anjur Perkasa Alam, Faisal Efendi, Fajar Siddiq
Keyword(s):  
Rural Areas ◽  
Financial Services ◽  
Management System ◽  
Field Research ◽  
Research Strategy ◽  
Depth Information ◽  
Cash Management ◽  
Electronic Banking ◽  
Branch Office

This study proposes a qualitative analysis of the use of E-Banking Facilities in the Interests of Customers. Case Study at PT. BRI Syariah Stabat Sub-Branch Office with a focus on the problem, namely what are the e-banking channels available at PT. BRI Syariah Stabat Sub-Branch Office, what are the benefits for customers using the e-banking channel facilities available at PT. BRI Syariah Stabat Sub-Branch Office, and what are the obstacles in e-banking channel services found at PT. BRI Syariah Stabat Sub-Branch Office. This type of research is a field research (field research) which is a case study using a descriptive qualitative approach and the process of inferring research results by inductive thinking, the method used is a qualitative method, namely a research strategy that uses more and collects in-depth information on the phenomenon being studied. researched. This analysis is carried out by examining and examining in depth the data obtained, in order to obtain conclusions that can be accounted for in scientific studies. Based on the results of research in the field, it is known that the Electronic Banking channels at PT. BRI Syariah Stabat Sub-Branch Offices are BRIS e-banking, smsBRIS, mobile BRIS, CMS BRIS (Cash Management System), BRIS e-form and BRIS Laku Pandai. The advantages received by customers in using BRIS e-banking are banking transaction service facilities through the internet network that can be accessed for 24 hours, BRIS SMS makes it easy for customers to top up credit, pay bills, transfers to pay Zakat, Infaq and Shodaqah, Mobile BRIS allows Customers obtain banking information using their cellphones, the BRIS CMS (Cash Management System) facilitates electronic services that provide services in the form of customer financial transactions, the BRIS e-form makes it easy to open a Faedah Savings account at BRI sharia through online, Laku Pandai BRIS facilitates banking and/or services other financial services that are carried out not through office networks, but through collaboration with other parties and need to be supported by the use of information technology facilities. The obstacles that occur to customers in the use of Electronic Banking facilities at PT. BRISyariah Stabat Sub-Branch Office, namely the customer's ability to use technology due to the lack of public knowledge about e-banking facilities and the sometimes unsupportive network also makes it difficult for customers in some areas to access networks such as in rural areas, causing customers to still choose transact by visiting the branch office

Village Funds Accountability and Misuse Prevention in Lombok Tengah Regency of West Nusa Tenggara Province

2018 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Ana Fatmawati ◽  
Lilik Handajani ◽  
Dwi Putra Buana Sakti
Keyword(s):  
Research Result ◽  
The State ◽  
State Budget ◽  
Accounting Standard ◽  
Study Approach ◽  
Government Accounting ◽  
Directorate General ◽  
Village Government ◽  
The Village

Enacted law number 6 year 2014 about the village. so that villages receive funds sourced directly from the state revenue and expenditure budget. the village funds sourced from the state budget of revenues and expenditures, make the village government have a much larger budget than in previous yearsThis research aimed to analyze village funds accountability report that could be used to conduct village funds misuse prevention. Research method used was qualitative method with case study approach. Research result showed that village funds misuse prevention carried out on the following accountability report process sides: synchronizing perception from regulation being used, conducting village government accounting standard, conducting verification toward funds using realization report, conducting authorization delegation between Village Ministry with Directorate General for Guidance of the Village Government of Domestic Affair Ministry, and synchronizing understanding concerning accountability report presentation.

The Determination of Equalized Valuation: A Massachusetts Case Study

1975 ◽  
Vol 3 (2) ◽  
pp. 153-161
Author(s):  
Daniel L. Rubinfeld
Keyword(s):  
The State ◽  
Market Valuation

The state-determined measure of the equalized valuation of the taxable property base in local jurisdictions is often crucial in the disbursement of state funds. This note describes the outcome of an equalization study for the state of Massachusetts. The results suggest that the ratio of aggregate equalized valuation to true market valuation is always less than one and varies systematically with the population of the communities involved.

An evaluation of the effect of interconnectedness and the state of the relationships in a triad: a dynamic approach

2020 ◽  
Vol 23 (4) ◽  
pp. 821-841
Author(s):  
Nathalia Christiani Tjandra ◽  
John Ensor ◽  
Maktoba Omar ◽  
John R. Thomson
Keyword(s):  
Financial Services ◽  
Case Study Research ◽  
The State ◽  
Multiple Sources ◽  
Content Type ◽  
Relationship Network ◽  
Relationship Of ◽  
The Relationship ◽  
Triadic Relationship

Purpose This study aims to investigate the applicability of Ritter’s (2000) framework of interconnectedness in a triadic relationship between a provider, intermediaries and customers and to extend the framework by considering how the state of the relationships in a triad influences the relationship dynamic. Design/methodology/approach A qualitative case study research method with multiple sources of evidence was adopted in this study. The case study focusses on a triadic relationship of one of the largest UK-based financial services institutions, Provider XYZ, with independent financial advisers and customers. Findings The findings confirm that the synergy effect, lack effect, competition effect and by-pass effect exist in the triadic relationship. The findings also acknowledge that the state of the relationships in a triad, whether they are positive (+), negative (−) or neutral (0), combined with the identified interconnectedness effect determine the dynamic of the triadic relationship network. Originality/value This paper extends the existing framework of interconnectedness by considering how the change of the relationship state changes the relationship dynamic in a triad. By evaluating both the effect of interconnectedness and the state of the relationships in a triad, managers can identify and manage possible conflicts in a triad and enhance the effectiveness of the triadic relationship.

scholarly journals SYARI'AH OPTIMIZATION OF BUSINESS THEORY IN PREVENTING RIBA PRACTICES IN MURABAHAH CONTRACT (Case Study at Muamalat Indonesian Bank)

2019 ◽  
Vol 4 (1) ◽  
pp. 563
Author(s):  
Saiful Muchlis
Keyword(s):  
Interest Rates ◽  
Phenomenological Approach ◽  
Analysis Techniques ◽  
Interview Method ◽  
Liability Management ◽  
Three Stages ◽  
Enterprise Theory ◽  
Research Show

This study aims to (1) determine the determination of the murabahah contract margin from the Asset / Liability Management Committee (ALCO) perspective, (2) know the Shari'ah Enterprise Theory (SET) approach in realizing the murabahah contract margin system in accordance with sharia principles. This research is a qualitative research using an interpretive paradigm with a phenomenological approach that takes the location of research at Bank Muamalat Indonesia. Data collection was carried out using the interview method with informants and some other secondary supporting data obtained from the entity's official website. The data management and analysis techniques are carried out through three stages, namely through data reduction, data presentation and conclusion drawing (verification).The results of the research show that the implementation of the Murabahah contract margin system at Bank Muamalat Indonesia is considered not to have fully implemented the sharia concepts and principles. This is because the ALCO Team is still based on the BI (Bank Indonesia) rate so that the determination of margins is still in accordance with the prevailing interest rates at Bank Indonesia. Thus, it can be said that Bank Muamalat still contains elements of usury because it makes BI interest rates as a material consideration in determining the applicable margin in Islamic banks. So that SET is considered able to realize the murabahah contract margin system because it contains the values of justice, truth, honesty, trustworthiness and accountability and is expected to complement or improve the margin system of the murabahah agreement to conform to the actual sharia principles.

Sign in / Sign up

Export Citation Format

Share Document