STRATEGI PENGUATAN INDUSTRI KEUANGAN SYARIAH DI ERA MEA

Ekonomi Syariah Indonesia dalam Global Islamic Economy Index (GIEI) 2020/2021 menempati posisi ke-4 di dunia, meningkat satu peringkat dari tahun 2019. Kemudian, Islamic Finance Development Indicators (IFDI) 2020 dari The Islamic Corporation for the Development (ICD), The Islamic Development Bank (IsDB) dan Revintiv menempatkan Indonesia pada posisi kedua keuangan syariah dunia, naik dari posisi empat pada tahun lalu. Namun, Indonesia tidak bisa berbangga terlebih dahulu dengen pencapaian tersebut, karena masih banyak kekurangan-kekurangan yang menghampat peran IKS di era MEA yang semakin ketat persaingannya ini. Beberapa kekurangan tersebut berkaitan dengan dukungan pemerintah, kesadaran masyarakat, kualitas dan kuantitas sumber daya manusia, kekurangan modal dan pendanaan, pengawasan keuangan mikro, dan transparansi serta tata kelola yang baik. Oleh sebab itu diperlukan strategi utama agar dapat meningkatkan infrastruktur dan kemampuan sistem keuangan syariah, mengatasi kesenjangan yang ada, memperbaiki kinerja kelembagaan, menciptakan peluang baru di pasar domestik dan internasional, dan memosisikan Indonesia sebagai pemain utama dalam keuangan syariah di ASEAN.

Cartographie de L’accessibilité et Gouvernance Locale des Infrastructures Hydrauliques dans la Commune D’avrankou Au Sud-Est du Benin

In the Municipality of Avrankou, the populations experience enormous difficulties in obtaining water supplies despite the availability of a large number of water points. This work aims to analyze the distribution of hydraulic infrastructures and their mode of management in the said Municipality. To map the availability of water points and study their management method, 115 households and 17 resource people were interviewed. Arc GIS 10.5 software was used for the spatialization of the data. The results reveal that the Municipality of Avrankou has 301 hydraulic infrastructures, of which 83 are functional and 218 are non-functional. The functional water points are made up of 42 Boreholes equipped with Human Motricity Pumps and 41 Fountains supplied by 2 Village Water Adductions. Out of the 84 villages of the Commune, only 39 villages have access to functional water points, either 46.42% and among them, 12 villages have double access to it. Thus, 45 villages would have access if the authorities repaired non-functional water points and 15 villages if other structures were built. The management methods of the hydraulic infrastructures adopted are leasing and delegated management. These management methods have enabled the town hall to mobilize resources to finance development actions. The unequal distribution of hydraulic infrastructure is proof of the lack of a regular maintenance system and the absence of spatial planning tools in this sector. To remedy this, it is therefore necessary to involve the populations more and make them responsible for the management of water points and also to repair non-functional hydraulic structures. Dans la Commune d’Avrankou, les populations éprouvent d’énormes difficultés pour s'approvisionner en eau malgré la disponibilité d’une importante quantité de points d’eau. Ce travail vise à analyser la répartition des infrastructures hydrauliques et leur mode de gestion dans ladite Commune. Pour cartographier la disponibilité des points d’eau et étudier leur mode de gestion, 115 ménages et 17 personnes ressources ont été interrogés. Le logiciel Arc GIS 10.5 a été utilisé pour la spatialisation des données. Les résultats révèlent que la Commune d’Avrankou dispose de 301 infrastructures hydrauliques dont 83 fonctionnelles et 218 non fonctionnelles. Les points d’eau fonctionnels sont constitués de 42 Forages équipés de Pompe à Motricité Humaine et 41 Bornes Fontaines alimentées par 2 Adductions d’Eau Villageoise. Sur les 84 villages de la Commune, seulement 39 villages ont accès aux points d’eau fonctionnels soit 46,42 % et parmi eux, 12 villages y ont doublement accès. Ainsi, 45 villages auraient accès si les autorités réparaient les points d’eau non fonctionnels et 15 villages si on construisait d’autres ouvrages. Les modes de gestion des infrastructures hydrauliques adoptées sont l’affermage et la gestion délégataire. Ces modes de gestion ont permis à la mairie de mobiliser des ressources pour financer les actions de développement. L’inégale répartition des infrastructures hydrauliques est la preuve de l’inexistence d’un système de maintenance régulier et de l’absence des outils de planification spatiale dans ce secteur. Pour y remédier, il faut donc impliquer davantage et responsabiliser les populations pour la gestion des points d’eau et réparer également les ouvrages hydrauliques non fonctionnels.

The impact of artificial intelligence (AI) finance on financing constraints of non-SOE firms in emerging markets

PurposeThis study investigates the impact of AI finance on financing constraints of non-SOE firms in an emerging market.Design/methodology/approachUsing a sample of non-SOE listed companies in China from 2011 to 2018, this research employs the cash–cash flow sensitivity model to examine the effect of AI finance on financing constraints of non-SOE firms.FindingsWe find that the development of AI finance can alleviate the financing constraints of non-SOE firms. Further, we document that such effect is more pronounced for smaller firms, more innovative firms and firms in developing areas.Practical implicationsThis study suggests that emerging market countries can ease the financing constraints of non-SOE firms by promoting AI finance development.Originality/valueThis study, to the best of our knowledge, is the first one to explore the relationship between AI finance development and financing constraints of non-SOE firms in emerging markets.

Penegakan Hukum Pajak Melalui Penggunaan Sandera Pajak Dalam Penagihan Utang Pajak Di Indonesia

Taxes make a major contribution to the source of state revenue which is used to finance development in Indonesia. However, there are still many taxpayers / tax insurer who are not compliant in paying taxes. The problems in this study are why the government uses tax hostages in collecting tax debts, how hostages are used as a means of force in collecting tax debts and how hostage-taking is viewed from a juridical aspect. The research method used in this research is normative legal research method. The result of the research is that there are several factors that become the reasons for tax hostage taking. The government (fiskus) in collecting tax debt with tax hostages has been carried out in accordance with the provisions of the law. Based on the aspect of legal certainty, tax hostages in Indonesia already have a legal umbrella, namely Law no. 9 of 2000 and several other regulations. From the aspect of justice, legal protection is provided to taxpayers / tax insurer who are subject to tax hostages. From the benefit aspect, the application of tax hostages is beneficial in increasing taxpayer compliance.