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All Journal Journal Of World Science Journal of Student Development Informatics Management (JoSDIM)
Gunaepi, Aang
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Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Retribusi Daerah Dan Pajak Daerah Terhadap Kapasitas Fiskal di Kabupaten Bogor Ditinjau Dari Perspektif Ekonomi Islam Azhar, Zuhrotun Firdausi; Rahmawati, Desiana; Gunaepi, Aang
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5061

Abstract

This study aims to determine the effect of regional levies and regional taxes on fiscal capacity in Bogor Regency viewed from the perspective of Islamic Economics for the 2007-2021 period. The research method uses the classical assumption test, multiple linear regression, and hypothesis testing. This type research uses quantitative budget taken from the Central Statistics Agency (BPS) website. From the simultaneous test result, the first result is that there is no effect of receiving regional levies on Fiscal Capacity in Bogor Regency, secondly there is an effect of local tax revenues on Fiscal Capacity in Bogor Regency, thirdly there is an effect of receiving regional levies and local taxes simultaneously on Fiscal Capacity in the Regency Bogor. From the results obtained, it is hoped that the Bogor Regency government will focus on increasing regional retribution and regional tax revenues.
Offering Sharia Securities Through Technology Based Crowdfunding Services Based on Sharia Principles According to MUI Fatwa Bianda, Ryan; Gunaepi, Aang; Misbakul Munir, Muhammad
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.240

Abstract

This study aims to provide an understanding to the public regarding sharia securities offerings to avoid losses through crowdfunding services as organizers of legal entities that provide, manage, and operate crowdfunding services. This study used a qualitative method by reviewing related literature on information technology-based crowdfunding services based on sharia principles. Fatwa of the National Sharia Council (DSN) MUI FATWA NO: 140/DSN-MUI/VIII/2021 concerning Information Technology-Based Financing Services based on Sharia Principles explaining that sharia securities services through crowdfunding must avoid usury, graham, and deadlines. This research makes investing in sharia securities in technology-based crowdfunding services based on sharia principles easier. This research has implications that it can make a significant contribution in protecting investors oriented to sharia principles, can have an impact on increasing public trust in crowdfunding services provided by legal entities and has an impact on increasing access to Islamic finance for individuals and groups who want to fund or finance projects in accordance with sharia principles.
Mobile Bank from an Islamic Economic Perspective Gunaepi, Aang; Bianda, Ryan; Misbakul Munir , Muhammad
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.241

Abstract

Mobile banking is a widespread practice in many areas throughout Indonesia. There are many reasons for this, both internal and external. This study aims to find out and analyze the definition, history, and practice of mobile banking, then review it from the perspective of Islamic Economics. This study uses a qualitative method by reviewing related literature on mobile banking and its practices in various regions in Indonesia. In the Islamic economy, financial inclusion is very important because the financial system is geared to promote people's welfare. The practice of debts through mobile banks can be carried out with several principles that must be obeyed, including murabahah, mudharabah, and musyarakah. During obligations through portable banks, mobile banks must ensure that all transactions follow sharia principles. The Islamic solution to preventing the practice of mobile banking is to carry out financial planning through a priority scale of needs, educate the public about the Islamic economy through Islamic financial institutions, and maximize the role of zakat for mustahik.
Co-Authors Azhar, Zuhrotun Firdausi Bianda, Ryan Misbakul Munir , Muhammad Misbakul Munir, Muhammad Rahmawati, Desiana