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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Trikonomika: Jurnal Ekonomi JURNAL PERSPEKTIF BEA DAN CUKAI Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Manajemen STIE Muhammadiyah Palopo Sosio e-kons Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Jurnal Ekonomi Dan Bisnis Literatus Jurnal Manajemen Publik dan Kebijakan Publik (JMPKP) Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Berdikari : Jurnal Ekonomi dan Statistik Indonesia Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia Jurnalku Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Buletin Ilmiah Litbang Perdagangan

Muchtar, Masruri

Politeknik Keuangan Negara STAN

Author-ID : 1191913

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS SWOT UNTUK MENENTUKAN STRATEGI PENANGANAN BARANG JASA TITIP (STUDI KASUS KPU BC TIPE C SOEKARNO-HATTA) Muchtar, Masruri
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 3, No 2 (2019)
Publisher : Politeknik Keuangan Negara STAN

This research aims to determine appropriate strategy conducted by KPU BC Type C Soekarno-Hatta in controlling passengerâ€™s imported good in particularly regarding Jasa Titip (Jastip) service provided in Soekarno-Hatta International Airport due to the role of Directorate General of Customs and Excise as revenue collector and community protector. This research uses the approach of post-positivism to the type of descriptive. The data collection techniques are observation, depth interview, and literature study. This study uses SWOT Analysis. Internal and external factors are identified in the SWOT matrix. Result shows that an integrated information system connected to other authoritiesâ€™ database enhanced with special feature is highly required. In addition, KPU BC Type C Soekarno-Hatta should have been initially planning the need of sophisticated NPP detection tools and X-Ray machine. The Analyst Teams should upgrade their competencies so that they are able to understand the behavior of Jastip provider in using social media. A program to educate society about import regulations, obligations, and penalties are also need to be prepared. Lastly, a new policy should immediately be made.

MENGOPTIMALKAN PENERIMAAN NEGARA MELALUI PEMERIKSAAN JOINT AUDIT DJP DAN DJBC Nugrahanto, Arif; Muchtar, Masruri
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 3, No 2 (2019)
Publisher : Politeknik Keuangan Negara STAN

Pemerintah terus melakukan upaya untuk meningkatkan kepatuhan pajak. Salah satunya dengan melakukan sinergi melalui joint audit. Joint auditdiharapkan bukan hanya optimalisasi penerimaan negara dan penegakan hukum di bidang perpajakan, kepabeanan dan/atau cukai, namun peningkatan kepatuhan perpajakan dan kepabeanan dan cukai. Â Berdasarkan literatur review dan wawancara dengan tim joint audit, antara pemeriksaan pajak dan audit bea dan cukai masing-masing memiliki kesamaan karakteristik yang dapat saling memperkuat dan juga terdapat perbedaan-perbedaan yang dapat didayagunakan agar saling mengisi dan melengkapi. Adanya kecenderungan Wajib Pajak untuk melakukan overstate biaya dapat dengan mudah dideteksi sebagai temuan audit bagi auditor bea dan cukai, melalui skema joint audit. Sebaliknya adanya laporan importasi yang cenderung kecil dari hasil audit bea dan cukai dapat digunakan untuk melakukan koreksi harga pokok produksi dalam pemeriksaan pajak.Â Adanya fasilitas langsung yang diberikan oleh DJBC, berupa penangguhan pembayaran bea masuk, membuat Wajib Pajak cenderung lebih kooperatif terhadap auditor bea dan cukai. Pemeriksa pajak dapat memaksimalkan situasi tersebut dengan mengoptimalkan akses data dalam melaksanakan joint audit. Lebih lanjut, Pemeriksaan pajak yang cenderung meluas dan tidak-mendalam dapat di-support dengan audit bea dan cukai yang dalam dan tajam. Dengan sinergi ini, skema join audit dapat menutup keterbatasan pemeriksaan atau audit, melengkapi temuan sehingga pemeriksaan pajak maupun audit bea dan cukai menjadi jauh lebih komprehensif dan tajam

URGENSI AUDIT JUDGEMENT PADA POST CLEARANCE AUDIT Muchtar, Masruri; Utama, Prasetya
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 4, No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

ABSTRACT:The auditor should have eminence audit judgment to support their assignment This research aims to provide empirical evidence that self-efficacy, experience, level of education, and skepticism have an impact on audit judgment. The population are auditors who had carried out post-clearance audit assignments. This research uses a quantitative approach by testing the theories and hypotheses that have been prepared. Ordinary least square (OLS) linear regression as an analytical model is used in this study. Results show that experience and education level have no impact on audit judgment, whereas self-efficacy and skepticism have a positive and significant impact on audit judgment. Efforts to improve self-efficacy and auditor skepticism are urgently needed. The coefficient of determination describes the variation of variables of self-efficacy, experience, level of education, and skepticism able to explain the variation of audit judgment variables by 51%. The remaining 49% is explained by other variables not involved in this study. Future studies may enhance with other variables and employ in-depth interview methods.Keywords: audit judgment, experience, level of education, post-clearance audit, self-efficacy, skepticism, post-clearance audit ABSTRAK:Auditor seyogyanya memiliki kemampuan audit judgment yang berkualitas guna mendukung penugasannya. Tujuan penelitian adalah memberikan bukti empiris bahwa efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme memiliki pengaruh terhadap audit judgement. Populasi dalam penelitian ini adalah auditor Direktorat Jenderal Bea dan Cukai (DJBC) yang pernah melakukan post clearance audit. Ini merupakan pendekatan kuantitatif yang menguji teori serta hipotesis yang telah disusun. Riset ini menggunakan regresi linear ordinary least square (OLS) sebagai model analisis. Hasil studi memperlihatkan pengalaman dan tingkat pendidikan tidak berpengaruh pada audit judgement, namun efikasi diri dan skeptisisme berpengaruh signifikan pada audit judgement. Implikasinya DJBC perlu memberikan perhatian khusus terhadap berbagai upaya dalam peningkatan efikasi diri dan skeptisisme auditor. Tulisan ini adalah pengembangan beberapa penelitian sebelumnya namun dalam konteks pengujian untuk jenis audit ketaatan. Nilai koefisien determinasi menggambarkan variasi variabel efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme dapat menjelaskan variasi variabel audit judgement sebesar 51%. Sisanya sebesar 49% dijelaskan oleh variabel lainnya yang tidak diujikan dalam tulisan ini. Dengan adanya keterbatasan waktu pada penelitian ini diharapkan mendorong penelitian berikutnya untuk dapat menyertakan beberapa variabel lain yang relevan dan melengkapinya dengan metode in-depth interview.Kata Kunci: bea dan cukai, efikasi diri, pengalaman, skeptisisme, tingkat pendidikan

How Far Will an Islamic Bank with The Largest Asset Elevate? Masruri Muchtar
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.20393

Indonesian Islamic banking continues to show positive developments. Banking assets, the amount of financing, and third party funds continues to grow. A critical question arises particularly related to the issue of efficiency and effectiveness. This study is aimed to assess the level of efficiency of Bank of Shariah Mandiri (BSM) as an Islamic bank with the largest asset and to analyze factors that affect its level of profitability over the period of 2001-2019. Data Envelope Analysis was employed to assess efficiency and ordinary least square regression was applied for profitability analysis. The results show that the level of efficiency of BSM is categorized high with an average efficiency score of 97.7% but with the average level of profitability of only 1.3%, which is considered as medium. The level of efficiency was at the lowest point in 2003. Non-Performing Financing (NPF), Financing to Deposits Ratio (FDR), Operational Cost to Operational Income (BOPO), and Capital Adequacy Ratio (CAR) simultaneously have a significant effect on the level of profitability, but independently, FDR does not. The results imply that an Islamic bank with a gigantic asset shall give attention to its profitability while maintaining efficiency level.Cara Mengutip:Muchtar, M. (2021). How Far Will an Islamic Bank With The Largest Asset Elevate? Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20393.

Opportunities and Challenges of Retail Sovereign Sukuk Issuance: Lessons from Twelve Years’ Experience Masruri Muchtar
Signifikan: Jurnal Ilmu Ekonomi Vol 10, No 2 (2021)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v10i2.20093

Retail sukuk is a sharia product offered to Indonesian citizens as a safe and profitable investment instrument. This study identified the strengths, weaknesses, opportunities, and threats that the government may face in offering retail sovereign sukuk. It aimed to provide the government the appropriate strategies based on the historical data of listed retail sukuk and its peripherals during 2009-2020. This paper used a qualitative research approach. The data collection techniques used were literature review and in-depth interview. Internal and external factors were identified. SWOT matrix was made prior to analysis. The results show that the coupon rate offered by retail sovereign sukuk is mostly higher than BI rate. Market expansion is needed. The government shall optimize all distribution partners. Newly innovated products should be developed. Certain criteria should be formulated to determine coupon rate. This research suggests that an independent Special Purpose Vehicle should be reconstructed as a separate entity.JEL Classification: E62, G23, G28, H63How to Cite:Muchtar, M. (2021). Opportunities and Challenges of Retail Sovereign Sukuk Issuance: Lessons from Twelve Years’ Experience. Signifikan: Jurnal Ilmu Ekonomi, 10(2), 259-274. https://doi.org/10.15408/sjie.v10i2.20093.

DOES THE MARKET REACT TO A NEW ISLAMIC INDEX AMID THE COVID-19 PANDEMIC IN INDONESIA? Bambang Sutrisno; Jaharuddin Jaharuddin; Masruri Muchtar; Ahmad Rodoni
Jurnal Ekonomi Trisakti Vol. 2 No. 1 (2022): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

In collaboration with the Sharia Economic Community (MES), Indonesia Stock Exchange (IDX) launched a new Islamic index called IDX-MES BUMN 17 on 29 April 2021. This study aims to investigate market reaction to the issuance of the IDX-MES BUMN 17 index. This study employs event study methodology. The market-adjusted model measures the abnormal return. The results show that overall, the market reacts negatively around the launch of the IDX-MES BUMN 17 index. The negative and significant abnormal return was only found on the eighth day after the index launch. This study has important implications for investors and regulators.

Pinjaman Fintech: Pengaruh Pada Perekonomian Dan Inklusi Keuangan Daerah Di Indonesia Kuat Sidik Wahyono; Pardomuan Robinson Sihombing; Masruri Muchtar
Jurnalku Vol 2 No 4 (2022)
Publisher : PT Wim Solusi Prima

Penelitian ini mengkaji dampak fintech peer-to-peer (P2P) lending terhadap perekonomian daerah dengan menggunakan indikator ekonomi makro di 34 provinsi Indonesia tahun 2020 - 2021. Variabel independen yang digunakan adalah jumlah penyaluran kredit dan tingkat gagal bayar (TPW90) sedangkan variabel dependennya adalah Produk Domestik Regional Bruto (PDRB), tingkat pengangguran, tingkat kemiskinan, tingkat ketimpangan, dan indeks inklusi keuangan. Data sekunder yang bersumber dari OJK dan BPS ini kemudian dianalisis menggunakan regresi multivariat. Berdasarkan hasil penelitian, kenaikan 1% fintech loan cenderung meningkatkan PDRB sebesar 0,653%, tingkat pengangguran sebesar 1,163%, dan tingkat ketimpangan sebesar 0,0215 namun fintech loan tidak berpengaruh baik terhadap tingkat kemiskinan maupun inklusi keuangan. Sementara itu, tingkat gagal bayar secara keseluruhan tidak berpengaruh terhadap masing-masing variabel dependen. Hasil penelitian ini diharapkan dapat digunakan sebagai acuan oleh pemerintah dalam merumuskan kebijakan dan bagi peneliti lain pada penelitian selanjutnya.

Pengaruh Investasi dan Pertumbuhan Ekonomi terhadap Kemiskinan Provinsi Jawa Barat 2011-2021 Risqi Nurika Fatha Hidayati; Masruri Muchtar; Pardomuan Robinson Sihombing
Jurnal Ekonomi Dan Statistik Indonesia Vol 2 No 2 (2022): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.02.02.10

West Java Province is a province in Indonesia that always shows the realization of foreign and domestic investments that are superior to other provinces in Indonesia. On the other hand, poverty in West Java Province still becomes a main problem as indicated by the high number of people living in poverty. This study aims to determine the effect of investment and economic growth on poverty in West Java Province in 2011-2021. The results show that the high realization of investment has no significant effect on poverty in West Java. However, the high economic growth in West Java has a significant and negative effect on poverty in the area. The government can take the right policies to continue to increase economic growth in West Java and take other steps apart from investing both foreign and domestic investments.

Pengaruh Pajak Daerah dan Faktor lain terhadap Pertumbuhan Ekonomi di Pulau Jawa Mohamad Nor Rizal; Masruri Muchtar; Pardomuan Pardomuan
LITERATUS Vol 4 No 2 (2022): Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v4i2.796

Financial Relations between Central Government and Local Government Law (HKPD) has been issued and will have an impact on the local government financial system. Regional taxes are one component of the regional financial system that will also be affected by the enactment of the HKPD Law. Some regional government observers are concerned that the tax provisions in the HKPD Law will slow down regional economic growth. This research aims to investigate the effect of taxes in an area on its economic growth. It uses panel data of all provinces in Java with a time period of 2016 to 2021. This study also embraces other variables such as capital expenditure, government spending, unemployment rate and inflation as control variables. The results find that the growth of tax revenue realization and the growth of government spending significantly and positively affects the economic growth of a region, while the growth of capital expenditure and inflation has a significant and negative effect on the economic growth of a region. It implies that an increase in local tax revenue tends to increase regional economic growth in the current year. In addition, regional economic growth in the current year might also increase when there is an increase in government spending and suppress inflation as well as reduce capital expenditure.

Analisis Kinerja Keuangan dan Kinerja Saham Perusahaan Sektor Perbankan Sebelum dan Saat Pandemi Covid-19 Faid Pawiro Hamid; Masruri Muchtar
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v8i2.1283

AbstractCovid-19 pandemic has spread to all countries, including Indonesia. Many industrial sectors were disrupted and economic growth in Indonesia declined during the pandemic. This study aims to analyze whether there are differences in the financial performance and stock performance of Indonesian publicly listed companies in the banking sector during the covid-19.Â Employing paired sample t testÂ andÂ Wilcoxon signed test, the data used are monthly financial reports from 30 banks listed on the Indonesian stock exchange. The results indicate that there are significant differences during the covid-19 pandemic in the ratio of return on assets (ROA), gross profit margin (GPM), net profit margin (NPM), and price to book value (PBV). Meanwhile, the return on equity (ROE) ratio does not have a significant difference during the covid-19 pandemic. It implies that during the covid-19 the bank must improve its performance and minimize the impact of the pandemic so that the company's profitability will increase again.Keywords: Banking, Covid-19, Profit, ReturnAbstrak Pandemi covid-19 telah menyebar ke beberapa negara salah satunya Indonesia. Dampaknya beberapa sektor industri terganggu dan pertumbuhan ekonomi di Indonesia mengalami penurunan selama pandemi. Tujuan penelitian ini adalah untuk menganalisis apakah terdapat perbedaan kinerja keuangan dan kinerja saham perusahaan go public di sektor perbankan selama pandemi covid-19 menggunakan alat uji statistik paired sample t test dan uji wilcoxon signed test. Data yang digunakan adalah data sekunder berupa laporan keuangan bulanan dari 30 bank yang dipakai sebagai sampelÂ penelitian. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan selama pandemi covid-19 terhadap rasio return on assets (ROA), gross profit margin (GPM), net profit margin (NPM), dan price to book value (PBV). Sedangkan rasio return on equity (ROE) tidak memiliki perbedaan yang signifikan selama pandemi covid-19. Berdasarkan hasil penelitian tersebut implikasinya adalah selama pandemi covid-19 pihak bank harus meningkatkan kinerjanya dan meminimalisir dampak yang ditimbulkan dari pandemi sehingga profitabilitas perusahaan akan kembali meningkat.Kata Kunci: Covid-19, Perbankan, Kinerja, Keuntungan

Co-Authors Ahmad Rodoni Akhmad Solikin Al Aqilah, Muhamad Refkhi Amin Prawiro Madhani Arhaninka, Dewi Avior Ocean Noya Bambang Sutrisno Basmallah, Fikri Dias Desak Ari Gita Wahyuni Destiny Wulandari Devitama Patria Nagara Dhinnessa Prabowo Euis Amalia Fadlol Muhammad Fajar Faid Pawiro Hamid Faiza Aina Nurrizqi Gultom, Yulifar Amin Gumilang, Gabiela Guntara, Ronald Hafid Asy’ari Hendiva Tri Nugraha Herman, Nur Ashilah Raihanah Hertanto, Rus Jaharuddin, Jaharuddin Kuat Sidik Wahyono Liyana, Nur Farida Maharani, Arya Putri Maulidiyah, Syafrina Mohamad Nor Rizal Muhamad Nadratuzzaman Hosen Muhammad Hafiz Fadhilah Muhammad Heru Akhmadi Muhammad Ramadhan Zulfi Nugrahanto, Arif Padhilah Dikri Pardomuan Pardomuan Pardomuan Robinson Sihombing Pascal, Emilio Pradita Galih Sekar Palupi Puspita, Desy Putri, Ayudya Purwani Rama Bhaskara Praja Ramadhanti, Ajeng Taufina Risqi Nurika Fatha Hidayati Robinson Sihombing , Pardomuan Sagala, Eliza Clara Yeremia Setiawan, Prayoga Sihombing, Pardomoan Robinson Simanjuntak, Johana Veronika Sinarta Putra P. Surbakti Sitorus, Yosef Felix Stephanus, Matthew Sukarsa, Galuh Prabaningrum Ayu Ulfa Anggraini Utama, Prasetya Wiradinata Lambok Silaban Wisanggeni, Zufar Lutfi yadhy cahyady Yuninda Anggraini Putri Zain Yudha Prawira

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