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All Journal Journal of Islamic Accounting and Finance Research Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Yonimurwanto, Nugroho
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pendampingan Penilaian Objek Pajak PBB Perdesaan dan Perkotaan pada Menara Telekomunikasi Yonimurwanto, Nugroho; Aribowo, Irwan; Nugroho, Rahadi
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.35-42

Abstract

Implementasi otonomi daerah mendorong Pemerintah Daerah untuk dapat mengoptimalkan sumber penerimaan daerahnya. Pada tahun 2022, Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Kulon Progo merencanakan melakukan pemutakhiran basis data objek bangunan khusus sebagai dasar penetapan Pajak Bumi dan Bangunan sektor Perdesaan dan Perkotaan (PBB-P2) yang baru. Objek pajak bumi dan bangunan prioritas pada tahun 2022 adalah menara telekomunikasi. Pemerintah Kabupaten Kulon Progo telah melihat adanya potensi yang besar dari keberadaan objek bangunan khusus untuk meningkatkan pendapatan dari PBB-P2. Saat ini hanya terdapat tujuh Aparatur Sipil Negara (ASN) dan tujuh tenaga kontrak yang menangani pemutakhiran data objek pajak dan keseluruhannya belum mendapatkan pembekalan atau pelatihan mengenai tata cara penilaian objek pajak khusus menara telekomunikasi. Pelaksanaan pengabdian masyarakat di Kabupaten Kulon Progo dilakukan dalam tiga hari. Hari pertama, kegiatan dilakukan melalui pendampingan berupa pembekalan materi untuk persiapan praktik lapangan penilaian tanah dan bangunan menara telekomunikasi. Pada pelaksanaan hari kedua, dilakukan pendampingan melalui praktik penilaian tanah dan bangunan objek khusus menara telekomunikasi. Dalam kegiatan pendampingan praktik tersebut dipilih beberapa objek penilaian berupa menara telekomunikasi yang diperkirakan dapat mewakili varian objek PBB yang ada di daerah Kulon Progo. Dalam kegiatan penilaian lapangan ini, setiap kelompok didampingi oleh Tim Dosen PKN STAN. Pelaksanaan pengabdian kepada masyarakat pada hari ketiga berupa pendampingan pemaparan atas hasil praktik lapangan penilaan. Kertas kerja Penilaian yang telah dipaparkan kemudian di review oleh Tim dosen PKN STAN.
Project’s cost-benefit analysis for social infrastucture in tertiary education sector with sharia financing and the interest of waqifs: an Indonesia perspective Surachman, Eko Nur; Mauliana, Afia; Yonimurwanto, Nugroho
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.18644

Abstract

Purpose - This research was conducted to analyze how CWLS can be promising sources of infrastructure financing by presenting the benefit through the calculation of Cost-Benefit Analysis to the prospective waqifs.Method - This research used a mixed method: quantitative method using a Cost-Benefit Analysis (CBA) model by monetizing the costs and benefits of education infrastructure. CWLS is used as the source of financing to build it. Meanwhile, the qualitative method is conducted through focus group discussion to present and discuss the project benefit to the prospective waqifs.Result - The project delivered greater benefits in terms of positive NPV (IDR 937.437.495.257) and IRR (15,60%). The calculation attracts prospective waqifs that consider the non-monetary return in their investment, to invest in CWLS.Implication - The CWLS issuer should explain the greater benefits generated from the infrastructure financed by the CWLS to the prospective waqif. Cost-Benefit Analysis (CBA) is one of the tools to do it effectively.Originality - This study is one of a few studies exploring the CWLS instrument to finance public infrastructure, with its originality lying in the examination of the attractiveness of the CWLS to the prospective waqifs given the fact that the instrument offers zero profit in terms of financial return, but the beneficial reward from Allah SWT.
Project’s cost-benefit analysis for social infrastucture in tertiary education sector with sharia financing and the interest of waqifs: an Indonesia perspective Surachman, Eko Nur; Mauliana, Afia; Yonimurwanto, Nugroho
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.18644

Abstract

Purpose - This research was conducted to analyze how CWLS can be promising sources of infrastructure financing by presenting the benefit through the calculation of Cost-Benefit Analysis to the prospective waqifs.Method - This research used a mixed method: quantitative method using a Cost-Benefit Analysis (CBA) model by monetizing the costs and benefits of education infrastructure. CWLS is used as the source of financing to build it. Meanwhile, the qualitative method is conducted through focus group discussion to present and discuss the project benefit to the prospective waqifs.Result - The project delivered greater benefits in terms of positive NPV (IDR 937.437.495.257) and IRR (15,60%). The calculation attracts prospective waqifs that consider the non-monetary return in their investment, to invest in CWLS.Implication - The CWLS issuer should explain the greater benefits generated from the infrastructure financed by the CWLS to the prospective waqif. Cost-Benefit Analysis (CBA) is one of the tools to do it effectively.Originality - This study is one of a few studies exploring the CWLS instrument to finance public infrastructure, with its originality lying in the examination of the attractiveness of the CWLS to the prospective waqifs given the fact that the instrument offers zero profit in terms of financial return, but the beneficial reward from Allah SWT.
Co-Authors Irwan Aribowo, Irwan Mauliana, Afia Rahadi Nugroho, Rahadi Surachman, Eko Nur