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Muchtar, Masruri
Politeknik Keuangan Negara STAN
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FAKTOR DETERMINAN INDEKS PEMBANGUNAN MANUSIA DI PULAU JAWA Devitama Patria Nagara; Masruri Muchtar; Pardomuan Robinson Sihombing
Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Vol. 4 No. 1 (2024): Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bay.v4i1.74

Abstract

This study aims to analyze the effect of home ownership rate, proportion of labor, and crime settlement rate on Human Development Index (HDI) in 6 provinces in Java Island in the period 2015 to 2019. This study used regression panel data sourced from the Central Statistics Agency. The results of this study show that households with their own home ownership have an effect on HDI but the proportion of formal labor and crime resolution rates do not have a significant impact. This finding has implications for regional development policies in Java. Households with self-owned home ownership play an important role in improving the Human Development Index (HDI) by creating stability and security of individual residences. However, the proportion of the formal workforce and the rate of solving crimes do not have a significant impact on HDI, demonstrating the complexity of the factors affecting human development. The implications of these findings can be used as a basis for designing more targeted policies to improve people's welfare at the regional level. Factors such as home ownership can be considered as the main focus in efforts to improve the quality of life and human development in Java
Analisis Faktor Determinan PDB Negara Anggota G20 Pascal, Emilio; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Sosio e-Kons Vol 15, No 2 (2023): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v15i2.17009

Abstract

This study develops the Solow growth model to explore the determinants of GDP. The purpose of this study is to examine which factor has the most influence on GDP. This study uses panel data regression. The variables used include GDP, FDI, productivity, labor, and the inflation rate during the 2012-2017 period obtained from the World Development Indicators, World Bank. The results showed that the labor and productivity variables had a significant positive impact on GDP. Meanwhile, FDI has no significant adverse effect on GDP. Inflation has no significant positive impact on GDP. The government can focus on increasing labor productivity to reap significant returns on economic growth. The recommendation from this research is that the government should formulate policies that can boost productivity to boost economic growth by providing skills training programs for prospective workers, as well as providing incentives so that more jobs can absorb labor and create competition.
Pendampingan Penyampaian SPT Tahunan Melalui Program Relawan Pajak Pada Masa Pandemik Covid-19 Secara Daring Dan Luring Wijaya, Suparna; Liyana, Nur Farida; Muchtar, Masruri
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.363

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah melakukan pendampingan kepada wajib pajak yang menyampaikan Surat Pemberitahuan (SPT) Tahunan pajak penghasilan di lingkungan wilayah kerja Kantor Pelayanan Pajak Pratama Pondok Aren. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah memberikan pendampingan kepada wajib pajak yang dilakukan secara daring ataupun luring. Kegiatan ini dilakukan di bulan Maret 2022. Hasil kegiatan pengabdian kepada masyarakat ini adalah wajib pajak yang dilakukan pendampingan dapat menyampaikan SPT Tahunannya secara tepat waktu dengan benar, jelas, dan lengkap. Selain itu juga dapat meningkatkan kepatuhan pajak wajib pajak orang pribadi yang berada di wilayah kerja Kantor Pelayanan Pajak Pratama Pondok Aren.
EKONOMI YANG INKLUSIF DAN BERKELANJUTAN: ANALISIS KEUANGAN DAERAH, KEMISKINAN, DAN TEKNOLOGI UNTUK MEWUJUDKAN SDGS 2030 Herman, Nur Ashilah Raihanah; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Vol. 4 No. 2 (2024): Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bay.v4i2.83

Abstract

The Sustainable Development Goals (SDGs) emerged as a universal commitment to address social issues, prioritize inclusive economic growth, and reduce inequality. Regional governments are the main pillar in achieving the 2030 SDGs in addition to other factors, namely GDP per capita and economic inclusivity by emphasizing regional equity and increasing local independence. This study analyzes the impact of regional finance, poverty, and technology on economic growth in order to realize an inclusive and sustainable economy. The data is sourced from the Central Statistics Agency and the Directorate General of Financial Balance for 2020-2022 which covers all provinces in Indonesia. Using a fixed effect model, the test results found that local income, profit-sharing funds, and technology had a positive impact on per capita economic growth, but poverty showed a negative influence. The implications of these findings show the need for a comprehensive study related to the implementation of fiscal decentralization and technology investment so that it can achieve the 8th goal of the 2030 SDGs
Determinan Ekspor Industri Kecil dan Menengah Penerima Fasilitas Kemudahan Impor Tujuan Ekspor (KITE) Guntara, Ronald; Muchtar, Masruri
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 4 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijaka
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v9i4.594

Abstract

The fluctuations in export value over the past few years caused Indonesia’s trade balance to be in deficit in 2018 and 2019. Through duty drawback policy to small and medium industry (KITE IKM), the government provides facilities to boost exports. This study aims to determine the effect of KITE IKM, rupiah exchange rate, Gross Domestic Product (GDP), inflation, and COVID-19 on the export value of KITE IKM. The method used is quantitative method, with secondary data from Directorate General of Customs and Excise (DJBC) and Central Bureau of Statistics (BPS) from March 2017 to December 2020. The data is processed with multiple linear regression analysis using a time series dataset of 46 months. The results showed that KITE IKM, rupiah exchange rate, and GDP had a significant positive effect, while inflation had no significant effect and COVID-19 had a significant negative effect on the export value of KITE IKM. The study concludes that the KITE IKM facility should be maintained and further developed because it enhances exports. The government is expected to stabilize the rupiah exchange rate, GDP, and inflation at levels that promote exports. Relaxation is needed, such as extending the export period in using KITE IKM facilities during the pandemic.
Ekonomi Yang Inklusif Dan Berkelanjutan: Analisis Keuangan Daerah, Kemiskinan, Dan Teknologi Untuk Mewujudkan SDGS 2030 Herman, Nur Ashilah Raihanah; Muchtar, Masruri; Sihombing, Pardomuan Robinson
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4051

Abstract

Sustainable Development Goals (SDGs) emerge as a universal commitment to address social issues, prioritize inclusive economic growth, and reduce inequality. Local governments become the main pillar in achieving the 2030 SDGs, alongside other factors such as GDP per capita and economic inclusivity by emphasizing regional equity and enhancing local self-reliance. This research analyzes the impact of regional finances, poverty, and technology on economic growth to achieve an inclusive and sustainable economy. The data is sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance for the years 2020-2022, covering all provinces in Indonesia. Using panel data regression (fixed effect model), the test results find that local revenue, revenue-sharing funds, and technology positively impact per capita economic growth, while poverty shows a negative influence. The implications of these findings highlight the need for a comprehensive study related to the implementation of fiscal decentralization and technology investment to achieve the 8th goal of the 2030 SDGs.
THE FINANCIAL PERFORMANCE OF BANK SYARIAH INDONESIA: PRE- AND POST-MERGER Muchtar, Masruri; Puspita, Desy; Amalia, Euis
TRIKONOMIKA Vol 23 No 1 (2024): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i1.7407

Abstract

Due to the merger, Bank Syariah Indonesia (BSI) recorded total assets of IDR 240 trillion. This study examines whether there are differences between the pre-and post-merger in the financial performance of BSI in terms of liquidity, solvency, and profitability using Wilcoxon signed test and paired sample t-test. This study finds significant differences in the level of liquidity and profitability of BSI's financial performance, while there is no significant difference in the level of solvency. This result implies that BSI's efficiency in managing business increases; therefore, the operational costs might be reduced, and the operating income tends to grow. Although the financing-to-debt ratio (FDR) is moderate, BSI still needs to improve the effectiveness of its fund distribution. This study contributes to the literature on mergers and acquisitions in the banking sector, particularly for Islamic banks, by providing new insight into its impact on financial performance.
VAR ANALYSIS: ASSOCIATION BETWEEN NON-PERFORMING LOAN, HOUSING PRICE, ECONOMIC INDICATORS, AND MORTGAGE Gultom, Yulifar Amin; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: The economic crisis from 2008 to 2009 was due to the collapse of the housing price bubble, which increased the default rate or non-performing loans of mortgages. Much research on non-performing loans compared to property price and economic indicators has been done in other countries, but not in Indonesia. This research is modified to suit the housing market in Indonesia, aiming to investigate causality relationships between non-performing loans, residential property price index, gross domestic product, mortgages, and credit interest rates. It also analyzes the impulse response function and variance decomposition of each variable, focusing on non-performing loans to show the effect of shocks from other variables. Methods: The study uses a vector autoregression model. Findings: The result shows that there are causality relationships between non-performing loans, residential property price index, gross domestic product, mortgages, and credit interest rates. Furthermore, compared to the normal period, in a crisis period, no specific trend is found from the decomposition of all variables to the non-performing loans. Conclusion: This research also shows that monetary and fiscal policies from the government can affect non-performing loans and mortgages. The increase in house prices by the property firm must be applied carefully to avoid a negative effect on the economy. Novelty/Originality of this article: This research is specifically adapted to the housing market in Indonesia, addressing a gap in previous studies. It also provides detailed analysis of impulse response function and variance decomposition focused on non-performing loans.
Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing Gumilang, Gabiela; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.704

Abstract

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.
Excise Tax, Education, And Income Factors: Impact On Cigarette Consumption Wisanggeni, Zufar Lutfi; Muchtar, Masruri; Sihombing, Pardomoan Robinson
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.708

Abstract

Tobacco consumption remains high despite its numerous negative impacts. In this study, the author aims to identify the variables influencing cigarette consumption This study aims to identify the variables influencing cigarette consumption. The independent variables include excise tax rates, gross tertiary education enrollment, and per capita income. This research employs a quantitative method utilizing panel data regression in all provinces of Indonesia for 2018-2022. The results indicate that both excise tax rates and per capita income postively impact cigarette consumption. Gross tertiary education enrollment, on the other hand, are the sole variable exhibiting a negative influence on cigarette consumption. This study contributes to existing research literature and offers potential avenues for further investigation.
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