Peran Baitul Mall Wattamwil sebagai Upaya Pengentasan Kemiskinan melalui Pengembangan Usaha Mikro Kecil dan Menengah

Poverty is one of the macroeconomic indicators in which Indonesia's economic development in aggregate shows a good picture and a decrease in the poverty level of the poor, but in terms of economic structure, segments of Indonesian society are still relatively lagging behind and relatively do not get real benefits from the results of development. Magelang Regency is one of the districts that have poverty problems. This poverty problem can be overcome by developing micro, small and medium enterprises (MSMEs), especially in the industrial sector, where this sector is the leading sector in Magelang Regency. The purpose of this study was to determine the effect of financing on the income of MSEs as customers of BMT Bima industrial business group and how the role of BMT in overcoming the problem of poverty through the functions of baitul mall and baitul tamwil. This study uses a simple linear regression analysis tool. The results obtained (1) the financing variable does not have a significant effect on the income variable of MSME customers of BMT Bima Magelang industrial business group, this is because there are still customers who use financing for personal economic activities, (2) BMT is able to reduce poverty levels by providing assistance that comes from zakat, infaq, sadaqah, and waqf and still persists by providing financing to MSME customers of the BMT Bima Magelang industry group

Apakah Yang Memengaruhi Kesadaran Mahasiswa Atas Pajak?

The objective of study is to analyze affect of tax education, tax training and tax assessment on student awareness of tax. The research sample are 101 respondents who were active students in the Tax Center with accidental sampling techniques in several universities in Jakarta area. Multiple regression was used to test hypothesis to analyze affect of factors that student awereness of tax. The result of this study shows that there has no a positive and not significant effect on tax education, but there has a positive and significant effect on tax training and tax assesment on student awareness of tax.

Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi

The objective of this research is to examine and to analyze the effect of Independence (I), Competence (K), Professionalisme (P), and Integrity (IT) towards The Quality of Audit with Auditor Ethics as Moderating Variable in the public accounting firm second thier located in DKI Jakarta. The sample was extracted using random sampling method. The research sample of 120 respondents in 6 have the public accounting firm second tier located in Jakarta. This research uses multiple regression analysis method. In this study has six variables, which consists of independent moderating and dependent variables. The independent variable: independence, competence, professionalism and integrity, while the dependent variable is the quality of its audit. The moderating variable is auditor ethics. Based on the results of this study concluded that the independence, competence, profesionalism, and integrity positive significant effect on audit quality.

Manajemen Kas Berbasis Virtual Account Pada PT PLN (Persero) UPP Pembangkit Jawa Bagian Barat

The company's operational activities can run optimally if cash is managed properly. In the cash of PT PLN (Persero) UPP Pembangkit Jawa Barat there is petty cash which is used to finance the company's operational activities of small value. The purpose of this study was to determine petty cash management based on the virtual account system at PT PLN (Persero) Unit Pelaksana Proyek (UPP) Pembangkit Jawa Bagian Barat so that it could see the cash management process more effectively and efficiently. This research is descriptive in nature, namely research by describing the condition of the company based on actual conditions. From the results of this study, it was found that PT PLN (Persero) Unit Pelaksana Proyek (UPP) Pembangkit Jawa Bagian Barat uses a cash management system with the Imprest system by determining the petty cash value that has been determined per week by PT PLN (Persero) Unit Induk Pembangunan (UIP) Jawa Bagian Barat. Petty cash is taken using an ATM card media which can only be withdrawn for petty cash during working hours and days. Cash management through virtual accounts really helps the cash management process in real time and minimizes idle cash.

Menakar Alternatif Sumber Bantuan Likuiditas KSPPS Berbasis Grameen

The purpose of this study is to develop and measure various alternative liquidity assistance model policies that can provide solutions to the Grameen-based KSPPS liquidity problems. To describe the problems of Grameen-based KSPPS liquidity policies, the researcher uses the Analytic Network Process (ANP) methodology. ANP begins with the decomposition of problems through interviews and literature studies with the aim of exploring data sources and for the purposes of preparing the ANP model framework. The next step is followed by filling out a comparison questionnaire to get the choice of the most prioritized liquidity sources. The results of our research show that the revolving fund program and soft loans from the government are the source of liquidity with the main preference when it comes to the need for fund allocation. Meanwhile, when viewed from the variable consideration of the revolving fund program, it is the main priority. We also found that the crisis due to the Covid-19 pandemic greatly affected the liquidity problems of LKMS. Finally, this study also reveals that competition with PNM Mekar, which is a state-owned enterprise, was a major problem both before and after the Covid-19 crisis.

Efektifitas Pemanfaatan Laporan Pajak Elektronik di Wilayah Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pluit - Jakarta Utara

This study presents the results of a qualitative study on the implementation of electronic tax reporting by taxpayers registered in KPP Pratama Jakarta Pluit, namely qualitative research with data collection methods using in-depth interviews with related parties such as taxpayers, also experts in the field being studied. Data collection is also carried out by means of a Group Discussion Forum (FGD) to determine the level of taxpayer compliance in electronic tax reporting, as well as finding the right solution to be able to use electronic tax reporting for taxpayers. All respondents in this study revealed that electronic tax reports are very helpful for taxpayers in the submission process of tax reports and are very efficient both in time and cost, but the ability of taxpayers to use electronics still needs guidance, even though all legal umbrellas have been made in such a way, especially for entrepreneurs. the “small” who incur high costs for this.

Analisis Keterbukaan Akses Informasi Keuangan dalam Peningkatan Penerimaan Pajak

This study aims to analyze the implementation of the Policy on Access to Financial Information for Tax Purposes and its role in increasing tax revenue at KPP Pratama Surakarta and the problems or obstacles faced in its implementation. The author uses a qualitative writing method with a literature study approach and field studies in its preparation. The results of this study indicate that the implementation of the Policy on Access to Financial Information for Tax Purposes contributes to the level of tax revenue at KPP Pratama Surakarta, although not significantly. Meanwhile, in its implementation there are still some obstacles experienced by the tax authorities, especially in terms of implementing requests and receipts of IBK (Information, Evidence, and/or Information) so that the Policy for Opening Access to Financial Information for Tax Purposes cannot be utilized optimally.

Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.

Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting

Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak

ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.