scholarly journals Study Phenomenology Evaluation Joint Operation - Non Separate Vehicle using Profit Sharing Method in Expedition Companies

2021 ◽  
Vol 16 (1) ◽  
pp. 39
Author(s):  
Permana Tedjo Dwi Pamungkas S. ◽  
Nur Fadjrih Asyik ◽  
Maswar Patuh Priyadi
Keyword(s):  
Corporate Governance ◽  
Income Tax ◽  
Phenomenological Approach ◽  
Profit Sharing ◽  
Due Diligence ◽  
Joint Operation ◽  
Good Corporate Governance ◽  
Joint Operations ◽  
Business Entities ◽  
Qualitative Phenomenological

The Sriwijaya Air airline is collaborating with five strategic partners under the auspices of Garuda Indonesia. This was realized in the form of a joint operation carried out by PT Citilink Indonesia with PT Sriwijaya Air and PT NAM Air where the collaboration ended on 31 October 2019 and left a trail of debts and debts. The importance of paying more serious attention to the treatment and process of operational cooperation (Joint Operations), in order to realize good corporate governance from the process of inquiry in the implementation of a merger or acquisition which is referred to as due diligence. In this study, researchers used a qualitative phenomenological approach. Phenomenology is an approach that focuses more on the concept of a particular phenomenon and the form of the study is to see and understand the meaning of an experience related to a particular phenomenon. The two companies are cooperating in Non-Administrative joint operation or there are no separate business entities from the two companies. In practice, the joint operation organizes its own special bookkeeping. Project Owner Bill submitted and agreed by each member of the joint operation, for Commercial Invoice, Tax Invoice, and proof of income tax article 23 to be on behalf of the company of the party organizing the joint operation bookkeeping. Along with the fulfillment of its VAT obligations, it is the responsibility of the party organizing the joint operation books.

scholarly journals KARAKTERISTIK DAN PENERAPAN ISLAMIC CORPORATE GOVERNANCE PADA PERBANKAN SYARIAH

2019 ◽  
Vol 2 (2) ◽  
pp. 116
Author(s):  
Fadiyah Hani Sabila
Keyword(s):  
Corporate Governance ◽  
Human Resources ◽  
Good Governance ◽  
Supervisory Board ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Good Corporate Governance ◽  
The Difference ◽  
Business Entities ◽  
Conventional Banks

<p><em>As one of the business entities under the umbrella of the unitary state of Indonesia, Islamic banks are also required to implement Good Corporate Governance which will henceforth be abbreviated as GCG. The application of GCG in Islamic banks is important considering Islamic banks are banks that use the principle of profit sharing. GCG is a requirement for Islamic banks to develop well and healthy. Good GCG implementation refers to five principles, namely accountability, transparency, independence, responsibility and fairness. The concept of Good Corporate Governance between conventional banks and Islamic banks is basically the same, but the difference between the two is the existence of Shariah compliance and the existence of the Sharia Supervisory Board (DPS). Islamic banks managed and owned by human resources who have integrity (good morals) and professionals, will encourage the implementation of the principles of good governance (Good Corporate Governance).</em></p>

scholarly journals PENGARUH TARIF PAJAK PENGHASILAN, MEKANISME BONUS, DAN TUNNELING INCENTIVES TERHADAP PERGESERAN LABA DALAM MELAKUKAN TRANSFER PRICING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (2) ◽  
pp. 141
Author(s):  
Vinola Herawaty ◽  
Anne Anne
Keyword(s):  
Corporate Governance ◽  
Income Tax ◽  
Audit Quality ◽  
Transfer Pricing ◽  
Income Shifting ◽  
Manufacturing Companies ◽  
Tax Rate ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Bonus Plan

<p><em>This study aims to examine the effect of income tax rates, bonus plan and tunneling incentives as instruments in detecting income shifting with transfer pricing with moderate good corporate governance. The independent variables in this research are income tax rate, bonus plan and tunneling incentives as well as leverage and firm size as control variables. Good corporate governance mechanism that has been used in this research is audit quality regarding to auditor reputation.The sample was taken by purposive sampling method consisting of 176 manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange which have reported complete financial report in period 2013-2016. Test of hypothesis was using SPSS 23 application.The results show that good corporate governance has weaken positive significant for bonus plan and tunneling incentives in detecting income shifting in transfer pricing. Meanwhile, other independent variables income tax rate has no significant effect. </em></p>

scholarly journals Analysis on joint operation non administrative accounting models of property development firms and the impact on taxation

2020 ◽  
Vol 5 (01) ◽  
pp. 45
Author(s):  
Indar Khaerunnisa ◽  
Amrullah .
Keyword(s):  
Secondary Data ◽  
Profit Sharing ◽  
Primary Data ◽  
Joint Operation ◽  
Property Development ◽  
Financial Report ◽  
Study Approach ◽  
Joint Operations ◽  
Accounting Model ◽  
The Impact

This study aims to determine the accounting model in conducting joint operations (JO) by implementing non-administrative which consists of fix profit and percentage. Each fixed profit has three methods consisting of full revenue, profit sharing and PMK 261. The research used a descriptive qualitative method, with a case study approach. The study used primary data obtained from direct interviews with directly related parties conducting joint operations (JO or KSO). Meanwhile, the secondary data were obtained from the mutual agreement document and the financial report of the party conducting the joint operation (KSO). From the research results, it is obvious that the most recommended form of accounting is all forms according to PMK 261, both the fixed profit and percentage models. Keywords: Administrative Joint Operation, Non Administrative, Fixed Profit

scholarly journals Institutional Analysis of Drinking Water Supply System in East Nusa Tenggara Province

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
I Gede Eko Putra Sri Sentanu ◽  
Muhammad Edo Edi Sriyiono
Keyword(s):  
Corporate Governance ◽  
Drinking Water ◽  
Literature Review ◽  
Research Method ◽  
Central Government ◽  
Supply System ◽  
Community Groups ◽  
Good Corporate Governance ◽  
Drinking Water Supply System ◽  
Business Entities

The regulatory mandate states that the implementation of SPAM in the regions is prioritized for BUMD as the SPAM manager. If SPAM services are not reached by BUMD, then the implementation of SPAM remains the responsibility of the Central Government or Regional Governments may form a Technical Implementation Unit or Service Technical Implementation Unit to serve areas or areas that have not been reached by these services but can also be implemented by Community Groups and Business Entities to meet their own needs. The purpose of this paper is to analyze how the implementation of SPAM in NTT Province with the perspective of Good Corporate Governance. The research method used is literature review by utilizing relevant journals, books, media also laws and regulations. The results of this study indicate that the implementation of SPAM 2020 is mostly carried out by PDAM (15 districts/cities from 22 districts/cities in NTT), the remaining 7 districts are still in the form of UPTD BLUD and UPTD. Institutions are important to ensure that drinking water services to the community can be served properly, and ensure the functioning of SPAM, both funded by the APBN and APBD.

scholarly journals Implementation Of Good Corporate Governance (Gcg) And Profit-Sharing Financing On Profitability In Sharia Commercial Banks

2021 ◽  
Vol 8 (2) ◽  
pp. 1-14
Author(s):  
Sri Lestari Kurniawati ◽  
Zubaidah Nasution
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of Good Corporate Governance and profit-sharing financing on the performance of sharia commercial banks in Indonesia as measured by profitability. This study is quantitative by using Profitability variables (ROA and ROE) as the dependent variable and Good Corporate Governance and profit-sharing financing (mudharabah, musyarakah) as independent variables. The purposive sampling was used as the sampling method in order to obtain 10 Sharia Commercial Banks (SCB) with a study period of 2009-2018. The analysis technique used is descriptive analysis and statistical analysis of panel data with eviews 8.0. The results of the study stated that Good Corporate Governance and mudhorobah profit-sharing had a significant positive effect on profitability (ROA and ROE).

scholarly journals Prinsip Konstitusi Ekonomi dalam Privatisasi Badan Usaha Milik Negara

2018 ◽  
Vol 15 (1) ◽  
pp. 118
Author(s):  
Josefhin Mareta
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
National Economy ◽  
The State ◽  
State Control ◽  
Good Corporate Governance ◽  
Professional Management ◽  
Government Supervision ◽  
Business Entities ◽  
The Right

Salah satu kekuatan ekonomi nasional yang perlu ditingkatkan produktivitas dan efisiensinya adalah BUMN dikarenakan kinerja BUMN yang dinilai belum memuaskan dan masih terdapatnya birokrasi yang menyebabkan profesionalisme BUMN menjadi rendah. Privatisasi yang dilakukan sebagai upaya meningkatkan efisiensi BUMN menyebabkan berkurangnya kontrol dan proteksi negara terhadap badan-badan usaha yang menyentuh sektor publik. Tulisan ini memberikan analisis terhadap pelaksanaan privatisasi BUMN di Indonesia dan penerapan prinsip konstitusi ekonomi dalam kebijakan privatisasi BUMN di Indonesia. Dari analisis yang ada, penulis menyimpulkan bahwa privatisasi menjadi salah satu kebijakan yang dilakukan oleh pemerintah untuk menyelesaikan masalah strategis pada BUMN yang dinilai dari kinerja keuangan dan kinerja non keuangan berupa terwujudnya manajemen yang profesional dan transparan sesuai prinsip tata kelola perusahaan yang baik. Pemaknaan terhadap hak menguasai negara adalah negara melakukan pengaturan, pengurusan dan pengolahan, serta pengawasan sehingga negara dapat menyerahkan pengelolaannya pada pihak swasta dengan pengawasan pemerintah.One of the strengths of the national economy which need to be improved is state-owned enterprises because its performances are rated unsatisfactory and still have a bureaucracy that led to its professionalism below. Privatization as an effort to improve the efficiency of state-owned enterprises reduced the state control and protection against business entities in public sector. This paper provided an analysis of the implementation of the privatization of state-owned enterprises and the application of economic constitutional principles in the privatization of state-owned enterprises in Indonesia. The writer concluded that privatization has become the policy to solve strategic problems of state-owned enterprises assessed by financial performance and non-financial performance is realized by professional management and transparent according to the principles of good corporate governance. Meanings of the right of the state to control are the state make the arrangement, processing, and supervision so that the state can submit the management to the private with government supervision.

scholarly journals Return On Equity: Alokasi Dana Zakat, Profit Sharing Financing Dan Good Corporate Governance Pada Bank Umum Syariah Di Indonesia

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Muhammad Aris Safii
Keyword(s):  
Corporate Governance ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Research Approach ◽  
Company Performance ◽  
Return On Equity ◽  
Fund Allocation ◽  
Good Corporate Governance ◽  
Research Gap

There is a research gap the effect of zakat fund allocation profitability. Research (Romadhani & Wahyudi, 2015), Zakat Fund Allocation effect on ROE, in other hand (Romadhani & Wahyudi, 2015), zakat fund allocation there is not effect on ROE.  Profitability represented by Return On Equity because it is an indicator of measurement of company performance to know the company's ability to generate profits with its own capital. In this study, researchers used a quantitative research approach. The sampling technique used by researchers was purposive sampling. The results of study  is (1) The influence of Zakat Fund Allocation has a positive and significant effect on ROE (2) PSF has no effect on ROE. (3) GCG has a negative and significant effect on ROE. 

scholarly journals ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) PADA BNI SYARIAH TAHUN 2014-2017

2018 ◽  
Vol 1 (2) ◽  
pp. 207
Author(s):  
Maya Nurwijayanti ◽  
Lukman Santoso
Keyword(s):  
Corporate Governance ◽  
Profit Sharing ◽  
Risk Profile ◽  
Self Assessment ◽  
Financial Reports ◽  
Knowing How ◽  
Fund Managers ◽  
Good Corporate Governance ◽  
Health Level ◽  
Quantitative Descriptive

Abstract: Islamic banks with profit sharing systems have been designed to establish cooperation in bearing business risks and profit sharing between business owners (Shahibul Maal) and fund managers (mudarib). The bank under study is BNI Syariah. This study aims: 1) Knowing how the rating of Bank BNI Syariah's health level is reviewed from the Risk Profile in 2014-2017? 2) Knowing how to assess the soundness of Bank BNI Syariah in terms of Good Corporate Governance in 2014-2017? 3) Knowing how the rating of Bank BNI Syariah's health level is reviewed from Earnings in 2014-2017? 4) Knowing how the soundness rating of Bank BNI Syariah is reviewed from Capital in 2014-2017? This study uses a quantitative descriptive approach, the data collection techniques used are documentation techniques. The method of data analysis uses the RGEC method. The data is taken from the published annual financial reports at BNI Syariah. The analysis results obtained by the Risk Profile Level on BNI Syariah in 2014-2017 are "Adequate". The level of Good Corporate Governance (GCG) of BNI Syariah in 2014-2017 was ranked second in line with the criteria of "good", based on the results of bank BNI Syariah self assessment obtained from the corporate governance report. Level of Earnings (Rentability) in BNI Syariah Year 2014-2017 is "Adequate". Capital Level at BNI Syariah in 2014-2017 is "Very Adequate". Keywords: Risk Profile, Good Corporate Governance, Earnings, Capital الملخص: المصرفية الإسلامية هو نظام مصرفي تم تطويره على أساس الشريعة الإسلامية تم تصميم البنوك الإسلامية التي لديها نظم مشاركة الأرباح من أجل تأسيس التعاون في تنفيذ المخاطر التجارية ومشاركة نتائج الأعمال بين:  صاحب المال الذي يحتفظ بأمواله في المؤسسة و المضارب كمدير صندوق البنوك بحاجة إلى تقييم لصحتهم حتى يتمكنوا من كسب ثقة المجتمع البنك قيد الدراسة هو BNI Syariah تهدف هذه الدراسة إلى: 1. معرفة كيف يتم تقييم مستوى الصحة من بنك BNI Syariah من ملف المخاطر في 2014-2017؟. 2. معرفة كيفية تقييم سلامة بنك BNI Syariah من حيث حوكمة الشركات الجيدة في 2014-2017؟.3 . معرفة كيف يتم تقييم مستوى الصحة من بنك BNI Syariah من الأرباح في 2014-2017؟.4 . معرفة كيف يتم تقييم تصنيف سلامة بنك BNI Syariah من رأس المال في 2014-2017؟. تستخدم هذه الدراسة المنهج الوصفي الكمي، وتقنيات جمع البيانات المستخدمة هي تقنيات التوثيق. طريقة تحليل البيانات المستخدمة هي طريقة .RGECالبيانات المستخدمة تأتي من البيانات المالية للنهاية الصادرة عن بنك BNI Syariah. من نتائج التحليل التي تم الحصول عليها مستوى المخاطر الشخصية في BNI Syariah في 2014-2017 هو "كافية". وقد تم تصنيف مستوى حوكمة الشركات الجيدة (GCG) في BNI Syariah في 2014 و 2015 و 2016 و 2017 في المرتبة الثانية بمعايير "جيدة" ، بناءً على نتائج التقييم الذاتي للبنك الإسلامي للشريعة الإسلامية الذي تم الحصول عليه من تقرير حوكمة الشركات مستوى الأرباح (القابلية للإستثمار) في BNI Syariah في عام 2014 كافٍ ، في 2015 كان "كافية "، في عام 2016 كان "كافية"، وفي 2017 كان "كافية". مستوى رأس المال (رأس المال) من BNI Syariah في عام 2014 كان "كافية جدا"، في عام 2015 كان "كافية جدا"، في عام 2016 كان "كافية جدا"، وفي عام 2017 كان "كافية جدا". Abstrak: Bank syariah dengan sistem bagi hasil dirancang untuk terbinanya kebersamaan dalam menanggung risiko dan bagi hasil usaha antara: pemilik dana (shahibul maal) dengan pengelola dana (mudharib). Bank yang diteliti adalah BNI Syariah. Penelitian ini bertujuan: 1) Mengetahui bagaimana penilaian tingkat kesehatan Bank BNI Syariah ditinjau dari Risk Profile pada tahun 2014-2017? 2) Mengetahui bagaimana penilaian tingkat kesehatan Bank BNI Syariah ditinjau dari Good Corporate Governance pada tahun 2014-2017? 3) Mengetahui bagaimana penilaian tingkat kesehatan Bank BNI Syariah ditinjau dari Earnings pada tahun 2014-2017? 4) Mengetahui bagaimana penilaian tingkat kesehatan Bank BNI  Syariah ditinjau dari Capital pada tahun 2014-2017? Penelitian ini menggunakan pendekatan deskriptif kuantitatif, teknik pengumpulan data yang digunakan adalah teknik dokumentasi. Metode analisis data menggunakan metode RGEC. Adapun datanya berasal dari laporan keuangan akhir tahun BNI Syariah yang dipublikasikan. Hasil analisis diperoleh Tingkat Risk Profile (Profil Risiko) pada BNI Syariah Tahun 2014-2017 adalah “Memadai”. Tingkat Good Corporate Governance (GCG) BNI Syariah pada tahun 2014-2017 berturut-turut menempati peringkat 2 dengan kriteria “baik”, berdasarkan hasil self assessment bank BNI Syariah yang diperoleh dari laporan tata kelola perusahaan. Tingkat Earnings (Rentabilitas) pada BNI Syariah Tahun 2014-2017 adalah “Memadai”. Tingkat Capital (Permodalan) pada BNI Syariah Tahun 2014-2017 adalah “Sangat Memadai”.

scholarly journals The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 061-075
Author(s):  
Ayu Irmasari Raharjanti ◽  
Rais Sani Muharrami
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Services ◽  
Performance Index ◽  
Total Sample ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Equitable Distribution ◽  
Good Corporate Governance ◽  
Islamic Investment

This study aims to study the effect of Good corporate governance and the Islamic Financial Performance Index on Internal fraud. The Islamicity Financial Performance Index indicators used are Profit Sharing Ratios, Islamic Income Ratios, Islamic Investment Ratios, and Equitable Distribution Ratios. Using quantitative with secondary data taken from the website of each Islamic Banks (BUS) period 2014-2017. The survey used in this study is a company regristered in the Islamic Banks (BUS) Financial Services Statistics 2017. The total sample is 11 Islamic Banks. The technique of deliver data, while the data analysis technique uses multiple linear regression techniques with SPSS 23. The results of the study indicate that Good corporate governance and Islamic Income Ratio show positivity to internal fraud. While the variable Profit Sharing Ratio, Islamic Investment Ratio, and Equitable Distribution Ratio have no effect on Internal fraud

scholarly journals The impact of good corporate governance and Sharia compliance on the profitability of Indonesia’s Sharia banks

2019 ◽  
Vol 17 (1) ◽  
pp. 56-66
Author(s):  
Nur Fitriana Hamsyi
Keyword(s):  
Corporate Governance ◽  
Secondary Data ◽  
Profit Sharing ◽  
Self Assessment ◽  
Return On Equity ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Income Ratio ◽  
Using Data ◽  
The Impact

This article aimed to observe the influence of Good Corporate Governance (GCG) and Sharia compliance on the profitability of Sharia banks in Indonesia. This study uses secondary data obtained from 2012 until 2016 with nine samples of Indonesia’s Sharia banks according to purposive sampling criteria. Data are processed by using data panel regression analysis. The independent variables used are the composite value of GCG, which is the result of the self-assessment of the Sharia bank, as well as the proxy of Sharia compliance, namely Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR), while the dependent variable used is profitability with a Return on Equity (ROE) as the proxy. The results showed that GCG and PSR variables have negative values indicating that there is no influence of GCG and PSR on ROE, while the variable of IsIR influences ROE value. This study provides benefits in presenting useful information to assess the compliance of Islamic banks based on Sharia principles.

Sign in / Sign up

Export Citation Format

Share Document