scholarly journals Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi

2019 ◽  
Vol 16 (2) ◽  
pp. 212
Author(s):  
Akhmad Yasin
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Financial Services ◽  
Research Method ◽  
Financial Information ◽  
Constitutional Court ◽  
Legal Research ◽  
Qualitative Research Method ◽  
Bank Secrecy ◽  
Tax Payments

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 

scholarly journals FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI SALAH SATU PENILAIAN KESEHATAN BANK UMUM SYARIAH (Study Kasus Pada Bank BJB Syariah Cabang Serang)

2016 ◽  
Vol 7 (1) ◽  
Author(s):  
DIDIN RASYIDIN
Keyword(s):  
Qualitative Research ◽  
Risk Management ◽  
Financial Institutions ◽  
Research Method ◽  
Liquidity Risk ◽  
Islamic Banks ◽  
Qualitative Research Method ◽  
Islamic Bank

Abstract. Study on Assessment the Commercial Islamic Bank by Financing to Deposit Ratio (FDR) at BJB Syariah Serang. Islamic bank is a bank that operates without relying on interest. Islamic banks can also be interpreted as financial institutions/ banks operations and products are developed based on the Quran and Hadith. Antonio and Perwataatmadja distinguish two senses, namely the Islamic banks and banks operating with Islamic Shari'a principles. Islamic Bank is a bank that operates with Islamic Shari'a and an ordinance operating refers to the provisions of the Qur'an and hadith. The purpose of this study is to determine how percentage and how does the calculation of Financing to Deposit Ratio of Bank Jawa Barat Syariah at the end of 2013. The method used in this research is descriptive cualitative method. Qualitative research method is a method to investigate an object that can not be measured by numbers or other sizes that are exact. The conclusion of the study is the Financing to Deposit Ratio (FDR) at Bank BJB Syariah is 104.28%. This means that banks liquidity ability to anticipate the needs of liquidity and liquidity risk management is weak is ranked fourth compositeAbstrak. Financing to Deposit Ratio (FDR) Sebagai Salah Satu Penilaian Kesehatan Bank Umum Syariah (Study Kasus Pada Bank BJB Syariah Cabang Serang). Bank syariah adalah bank yang beroperasi tanpa mengandalkan bunga. bank syariah juga dapat diartikan sebagai lembaga keuangan yang operasional dan produknya dikembangkan berdasarkan Al-Quran dan Hadis. Antonio dan Perwataatmadja membedakan dua pengertian, yaitu bank syariah dan bank yang beroperasi dengan prinsip syariat Islam. Bank syariah adalah bank yang beroperasi dengan syariat dan tata cara Islam yang mengacu pada ketentuan Al-Qur'an dan hadits. Tujuan dari penelitian ini adalah untuk menentukan bagaimana persentase dan bagaimana perhitungan Financing to Deposit Ratio Bank Jawa Barat Syariah pada akhir 2013. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analisis kualitatif. Kesimpulan dari penelitian ini adalah Pembiayaan to Deposit Ratio (FDR) di Bank BJB Syariah adalah 104,28%. Ini berarti bahwa kemampuan likuiditas bank untuk mengantisipasi kebutuhan likuiditas dan manajemen risiko likuiditas lemah berada di peringkat keempat.

scholarly journals Implementation of the National Islamic Council Fatwa Number 47/DSN-MUI/II/2005 in Banks Syariah Mandiri Branch Manado

2019 ◽  
Vol 17 (1) ◽  
pp. 19
Author(s):  
Faradila Hasan ◽  
Mar'atul Jannah S. Habu
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Method ◽  
Qualitative Research Method ◽  
Ability To Pay ◽  
Normative Approach ◽  
Second Stage ◽  
Two Stages

This study aims to determine the policies of Bank Syariah Mandiri Branch Manado in resolving murabahah receivables disputes for customers who are unable to pay and the realization of DSN No. fatwa. 47 / DSN-MUI / II / 2005 at Bank Syariah Mandiri, Branch Manado. The method used a qualitative research method using a normative approach. The informants interviewed were as many as five informants who were employees of the Bank Syariah Mandiri Branch of Manado. The concept of the settlement of murabahah receivables for customers who are unable to pay has two stages. First for customers who are categorized as having a reduced ability to pay but can still pay off the remaining debt by restructuring. The second stage is for customers who are classified as no longer able to pay their remaining debts even though the bank has provided several policies. Sharia Financial Institutions (LKS) may settle for customers who cannot complete or pay off their financing by agreed amounts and times; the system has been by the provisions of sharia in terms of the properties of the DSNI-MUI. 

scholarly journals Kajian Fatwa Dewan Syariah Nasional Tentang Mudharabah

2020 ◽  
Vol 3 (1) ◽  
pp. 107
Author(s):  
Fadhilah Mursid
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Method ◽  
Qualitative Research Method ◽  
Secondary Literature ◽  
Similar Tendency ◽  
Legal Standing ◽  
Islamic Financial Institutions ◽  
Legal Construction ◽  
Different Content

<p>Until now, mudharabah is still carried out in people's lives even though it has been modified to a degree. Even in Islamic Financial Institutions, mudaraba becomes a mainstay product that is often offered by customers. With the increasing number of LKS that makes mudharabah as one of its flagship products. MUI as an institution that has the authority to issue fatwas related to Islamic economics through DSN considers it necessary to issue a fatwa on mudharabah so that the procedure is carried out in accordance with Islamic Sharia. Regarding the fatwa it is interesting to analyze how the implementation of the DSN fatwa on mudaraba in the study of muamalah fiqh. The researcher uses a descriptive qualitative research method which discusses comprehensively using various sources of primary and secondary literature data relating to the MUI DSN fatwas on mudharabah. The results of the study concluded that overall the existing fatwa was in accordance with the provisions contained in the treasury of Islamic economics. However, in carrying out legal construction as a legal standing, it is still very global, especially in the use of fiqh proposals. Even from a number of fatwas, there is a similar tendency in legal construction of different content of the fatwa.</p>

scholarly journals RESCHEDULING GOTONG ROYONG UNTUK PENANGANAN KREDIT BERMASALAH PADA PT BPR BCS MAGETAN

2021 ◽  
Vol 11 (1) ◽  
pp. 33-52
Author(s):  
Nurma Dwi Puspitasari ◽  
Supri Wahyudi Utomo ◽  
Elana Era Yusdita
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Financial Services ◽  
Research Method ◽  
Primary Data ◽  
Employee Behavior ◽  
Mutual Cooperation ◽  
Data Source ◽  
Bank Employees ◽  
Bank Employee

ABSTRACT The purpose of this study is to determine the handling of bad loans or problem loans at PT BPR BPR Buana Citra Sejahtera from the Bank's behavior or the behavior of bank employees. This type of research is qualitative research. The research method uses interviews and observations. The data source in this study is primary data, obtained from several employees of PT BPR Buana Citra Sejahtera related to the credit section. Troubled credit handling carried out by the behavior of PT BPR Buana Citra Sejahtera employees in addition to implementing technical imposed by the Financial Services Authority, namely in the form of rescheduling, reconditioning, restructuring, and confiscation of guarantee goods. PT BPR Buana Citra Sejahtera also applies a sense of chair and humanity by through the process of resignation of the monthly book close to wait for customers who have agreed to pay off their bad credit. So besides considering the return of credit for the bank in the end there are values caught on the practice of PT BPR Buana Citra Sejahtera, namely still considering a sense of mutual cooperation, humanity, kinship. Keywords: People's credit bank, employee behavior, accounting for confectional, financial institutions, principle timeliness.   ABSTRAK Tujuan dari penelitian ini yaitu  untuk mengetahui penanganan kredit macet atau kredit bermasalah pada PT BPR  Buana Citra Sejahtera  dari perilaku pihak bank atau perilaku karyawan bank.  Jenis penelitian  ini  adalah penelitian kualitatif. Metode penelitian menggunakan   wawancara dan observasi. Sumber data pada penelitian ini adalah data primer, diperoleh dari beberapa karyawan PT BPR Buana Citra Sejahtera yang berhubungan dengan bagian kredit. Penanganan kredit bermasalah yang dilakukan oleh perilaku karyawan PT BPR Buana Citra Sejahtera selain menerapkan tehnik yang diberlakukan oleh Otoritas Jasa Keuangan yaitu berupa rescheduling, reconditioning, restructuring, serta penyitaan barang jaminan. PT BPR Buana Citra Sejahtera juga menerapkan  rasa kekelurgaan dan kemanusian dengan melalui proses  pengunduran tanggal tutup buku bulanan untuk menunggu nasabah yang telah sepakat akan melunasi kredit macetnya. Jadi selain pertimbangan kembalinya kredit untuk pihak bank pada akhirnya terdapat nilai-nilai yang tertangkap pada praktik PT BPR Buana Citra Sejahtera yaitu masih mempertimbangkan rasa gotong royong, kemanusiaan, kekeluargaan. Kata Kunci: Bank perkreditan rakyat, Perilaku karyawan, Akuntansi keperilakuan, Lembaga Keuangan, Prinsip ketepatan waktu.

scholarly journals KEWENANGAN PENYIDIKAN OLEH LEMBAGA OTORITAS JASA KEUANGAN TERHADAP TINDAK PIDANA PERBANKAN BELUM OPTIMAL

2021 ◽  
Vol 4 (1) ◽  
pp. 73-78
Author(s):  
Putri Ismu Rahayu Saputri ◽  
Ruslan Renggong ◽  
Almusawwir Almusawwir
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Financial Services ◽  
Research Method ◽  
Civil Servant ◽  
Public Knowledge ◽  
Criminal Cases ◽  
Qualitative Research Method ◽  
Mitigating Factors ◽  
Investigation Process

Kewenangan yang dimiliki oleh Otoritas Jasa Keuangan (OJK) dalam melakukan penyidikan tindak pidana di sektor keuangan berdasar pada Peraturan OJK Nomor 22/POJK.01/2015. OJK berdasar pada Pasal 1 angka 1 UU tentang Otoritas Jasa Keuangan merupakan lembaga independen, bebas dari campur tangan pihak lain, yang memiliki fungsi, tugas, dan wewenang pengaturan, pengawasan, pemeriksaan, dan penyidikan dimaksudkan disini adalah permasalahan dalam menangani kasus tindak pidana di bidang jasa keuangan yang dilakukan OJK. Penelitian tersebut bertujuan untuk menganalisis dan mengkaji proses penyidikan dalam OJK melaksanakan tugasnya dalam menangani kasus tindak pidana perbankan, serta memahami dan mengetahui beberapa faktor penghambat PPNS (Penyidik Pegawai Negeri Sipil) OJK menjalankan wewenangnya. Metode penelitian kualitatif digunakan dalam penelitian ini merupakan suatu metode penelitian yang bersifat deskriptif atau menggambarkan hasil penelitian secara utuh dan mendalam. Hasil penelitian ini menunjukkan bahwa kewenangan penyidik OJK belum berjalan sebagaimana yang ditentukan oleh UU RI Nomor 21 Tahun 2011 tentang OJK dan POJK Nomor 22/POJK.01/2015. Hal tersebut dikarenakan adanya beberapa faktor penghamabat, seperti kurangnya pengetahuan masyarakat akan eksistensi OJK dan tugasnya sebagai penyidik tindak pidana di bidang jasa keuangan, serta sumber daya manusia (SDM) yang dimaksud disini adalah jumlah PPNS OJK yang terbatas dan sarana prasarana yang kurang mengoptimalkan pelaksanaan penyidikan tindak pidana perbankan oleh OJK. The Authority owned by the Financial Services Authority (OJK) in investigating criminal acts in the financial sector is based on OJK Regulation Number 22/POJK.01/2015. OJK based on Article 1 number 1 of the Law on Financial Services Authority is an independent institution, free from interference from other parties, which has the functions, duties, and authorities of regulation, supervision, examination, and investigation intended to handle criminal cases in the field of financial services conducted by OJK. The research aims to analyze and review the investigation process in OJK when carrying out its duties in handling banking criminal cases, as well as to understand and know some of the factors inhibiting PPNS (Civil Servant Investigators) of OJK from exercising their authority. Qualitative research method is used in this study to describe the results of the research in its entirety and in depth. The results of this study show that the authority of OJK investigators has not been running as determined by Law No. 21 of 2011 concerning OJK and POJK Number 22/POJK.01/2015. This is due to several mitigating factors, such as the lack of public knowledge of the existence of OJK and its duties as a criminal investigator in the field of financial services, as well as human resources (HR) referred to here is a limited number of OJK PPNS and infrastructure facilities that do not optimize the implementation of banking criminal investigations by the OJK.

scholarly journals Legal Consequences of Dualism Regulations on Micro Waqf Bank as a Sharia Microfinance Institutions in Indonesia

2020 ◽  
Vol 16 (1) ◽  
pp. 1-14
Author(s):  
Paramita Prananingtyas ◽  
Hari Sutra Disemadi
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Research Method ◽  
Legal Issues ◽  
Microfinance Institutions ◽  
Legal Research ◽  
Conceptual Approach ◽  
Legal Entity ◽  
Microfinance Institution ◽  
Legal Consequences

The presence of types of financial institutions in Indonesia makes it easy for people to choose which financial services they need. Micro Waqf Bank is one of the Microfinance Institutions that applies sharia principles that are currently growing and developing. However, there are legal issues related to arrangements for organizing a Micro Waqf Bank with a cooperative legal entity, namely, there are two overlapping regulations, namely the Microfinance Institution legislation, and Cooperative regulations. The purpose of this study is necessary to find out whether the legal consequences arising in the process of establishment, implementation, or if there are problems encountered by Mikro Waqf Banks as a Sharia Microfinance Institution incorporated as a cooperative. This study uses a normative legal research method with a statutory approach and conceptual approach. This study shows that the dualism of Micro Waqf Bank arrangements gives rise to contradictions in the arrangements for the establishment, guidance, and supervision. The existence of this dualism of regulation also gives rise to legal consequences in the establishment of a Micro Waqf Bank incorporated as a cooperative. The legal consequences are related to the broader aspects of business activities based on MFI regulations compared to cooperative regulations. Legal consequences related to capital aspects that require Micro Waqf Banks have a certain amount of capital by MFI regulations. Then from the aspect of coaching and supervision in which there are an examination and evaluation, there is also a dualism which in the regulation of the function of the cooperative is carried out by the Ministry of Cooperatives but the existence of the MFI regulation of the fostering and supervision function is under the authority of the Financial Services Authority.

AKAD FINANCING OF MURABAHAH BETWEEN CUSTOMERS WITH MUAMALAT BANKS HARKAT VIEWED FROM SHARI'AH PRINCIPLES

2020 ◽  
Vol 10 (1) ◽  
pp. 13-26
Author(s):  
Candra Irawan ◽  
Adi Bastian ◽  
Febrozi Rohadi
Keyword(s):  
Data Collection ◽  
Financial Institutions ◽  
Research Method ◽  
Economic Condition ◽  
Field Research ◽  
Comprehensive Analysis ◽  
Islamic Banks ◽  
Legal Research ◽  
Trading System ◽  
Library Research

Currently in Indonesia Islamic Bank has gained a place and interested in the community, causing many emerging Syari'ah Bank and Financial Institutions of the syari'ah, and products in Islamic banks are widely used is murabahah financing. The formulation of the problem in this research are: (1). How is the implementation of the sale and purchase through murabahah financing between Bank Muamalat Harkat with customers. (2). Is trading system murabahah financing between Bank Muamalat Harkat and customers have been according to the principles of Syari’ah. (3). How murabahah financing efforts to resolve the breach between the customer and Muamalat Harkat. This research method is empirical legal research, this study was conducted in Bank Muamalat Harkat based data collection through field research such as interviews, observation and description as well as information from respondents through library research. The results of this research are: before an agreement Bank to assess carefully the prospective customer in the form of a comprehensive analysis and is divided into several stages, such as the assessment using the principle of 5C Character (Character of the debitor), Chapacity (Capability Candidate Debitor) , Capital (Capital candidate Debitor), Collateral (Collateral candidate Debitor) and Condition of economy (economic condition of the prospective Borrower). Trading system murabahah financing between Bank Muamalat Harkat with the customer has not fully based on the principles of the Syari'ah. Murabahah financing efforts to resolve the defaults can be solved by R3 is Restrukturing (Arrangement Back), Reconditioning (Terms Back) and Rescheduling (rescheduling), sales collateral and auction execution. 

Perempuan dan Liminalitas dalam Tradisi Perkawinan Adat di Timor Tengah Selatan

2020 ◽  
Vol 6 (1) ◽  
pp. 114
Author(s):  
Marsel Eliaser Liunokas
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Literature Study ◽  
Qualitative Research Method ◽  
South Central ◽  
A Value ◽  
Traditional Marriage ◽  
The Village ◽  
As If

Timorese culture is patriarchal in that men are more dominant than women. As if women were not considered in traditional rituals so that an understanding was built that valued women lower than men. However, in contrast to the article to be studied, this would like to see the priority of women’s roles in traditional marriages in Belle village, South Central Timor. The role of women wiil be seen from giving awards to their parents called puah mnasi manu mnasi. This paper aims to look at the meaning of the rituals of puah mnasi maun mnasi and the role and strengths that women have in traditional marriage rituals in the village of Belle, South Central Timor. The method used for this research is a qualitative research method using interview techniques with a number of people in the Belle Villa community and literature study to strengthen this writing. Based on the data obtained this paper shows that the adat rituals of puah mnasi manu mnasi provide a value that can be learned, namely respect for women, togetherness between the two families, and brotherhood that is intertwined due to customary marital affrairs.

PENTINGNYA PENDIDIKAN UNTUK TANAMKAN SIKAP TOLERAN DI MASYARAKAT

2019 ◽  
Author(s):  
Muawanah
Keyword(s):  
Qualitative Research ◽  
Multicultural Education ◽  
Professional Education ◽  
Research Method ◽  
Qualitative Research Method ◽  
Education Management ◽  
The Creation

The purpose of applying education to instill tolerance in society is to form citizens who can realize a common civilization in the life of nation and state, and able to create Indonesian people as a whole. Education is one way to instill tolerant. As for efforts education to instill tolerant attitude in society through: 1) multicultural education and character; 2) education with national insight; and 3) professional education management. The method used in this writing is a qualitative research method descriptive library studi. Expected with education so the community can respect the diversity and eliminate suspicion and discrimination so that the creation of a tolerant society.

scholarly journals Exploring the consequences of teachers’ self-efficacy: a case of teachers of English as a foreign language

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Goudarz Alibakhshi ◽  
Fariborz Nikdel ◽  
Akram Labbafi
Keyword(s):  
Job Satisfaction ◽  
Qualitative Research ◽  
Foreign Language ◽  
Self Efficacy ◽  
Teaching Practices ◽  
Research Method ◽  
Structured Interviews ◽  
Qualitative Research Method ◽  
Burn Out ◽  
Efl Teachers

AbstractTeacher self-efficacy has been abundantly studied. However, it seems that the consequences of teachers’ self-efficacy have not been appropriately explored yet. The research objective was to investigate the consequences of teachers’ teaching self-efficacy. The researchers used a qualitative research method. They collected the data through semi-structured interviews with 20 EFL teachers who were selected through purposive sampling. The interviews were content analyzed thematically. Findings showed that self-efficacy has different consequences: pedagogical, learner-related, and psychological. Each consequence has several sub-categories. It is concluded that high self-efficacy affects teachers’ teaching practices, learners’ motivation, and achievement. It also affects teachers’ burn-out status, psychological being, as well as their job satisfaction. The findings can be theoretically and pedagogically important to EFL teachers, teacher-trainers, and administrators of educational settings.

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