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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) MEDIA EKONOMI & TEKNOLOGI INFORMASI JEJAK Trikonomika: Jurnal Ekonomi Media Ekonomi dan Manajemen Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) INFERENSI Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan MEDIA Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Ekonomi Syariah Teori dan Terapan LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Ekonomi Islam Jurnal REKOMEN (Riset Ekonomi Manajemen) Halaqa : Islamic Education Journal Economica: Jurnal Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) Numeracy : Jurnal Ilmiah Pendidikan Matematika Jurnal Ilmiah Al-Syir'ah Jurnal Organisasi Dan Manajemen Jurnal Ekonomi & Keuangan Islam EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Jurnal Basicedu Shirkah: Journal of Economics and Business YUME : Journal of Management IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmu Manajemen dan Akuntansi Terapan Iqtishodia: Jurnal Ekonomi Syariah Studi Kasus Inovasi Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Syar'Insurance: Jurnal Asuransi Syariah JES (Jurnal Ekonomi Syariah Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Eksponen Jurnal Pengabdian Masyarakat Indonesia IJORER : International Journal of Recent Educational Research Hipotenusa: Journal of Research Mathematics Education (HJRME) Islamiconomic: Jurnal Ekonomi Islam Nusantara Islamic Economic Journal Diponegoro Journal of Islamic Economics and Business Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Basicedu Al-Irsyad: Journal of Education Science Jurnal Studi Manajemen Bisnis Journal of Finance and Islamic Banking Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ilmiah Ultras
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TINJAUAN PENERAPAN PPN ATAS PEMBIAYAAN MURABAHAH PADA KSPPS BONDHO BEN TUMOTO SEMARANG Vera Dwi Yunia; Darwanto Darwanto
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 2, No 1 (2018)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v2i1.965

Abstract

Keberadaan koperasi syariah pada saat ini menjadi salah satu pilihan yang sangat diminati karena prosedur ataupun mekanisme sangat mudah untuk dilaksanakan oleh masyarakat umum. Koperasi syariah memiliki kontribusi yang sangat besar salah satunya dalam pajak khususnya penerapan Pajak Pertambahan Nilai (PPN).Tujuan penelitian adalah analisis pembiayaan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) khususnya pembiayaan murabahah di KSPPS Bondho Ben Tumoto Semarang dan penerapan pajak PPN dalam pembiayaan murabahah berdasarkan Undang-Undang Nomor 42 Tahun 2009. Metode penelitian menggunakan metode deskriptif dan kuantitatif sampling komparatif. Data penelitian diperoleh dari laporan normatif dan laporan laba rugi KSPPS Bondho Ben Tumoto. Hasil penelitian menunjukkan bahwa pembiayaan murabahah KSPPS Bondho Ben Tumoto dilakukan sesuai dengan prinsip pembiayaan 5C (character, condition, capacity, capital, dan collateral) dan penerapan pajak PPN pada pembiayaan murabahah sudah tidak diterapkan lagi sesuai dengan adanya penghapusan pajak PPN pembiayaan murabahah dalam UU No. 42 Tahun 2009.
Pengembangan Produksi Usaha Mikro, Kecil dan Menengah (UMKM) Sektor Pertanian Berbasis Potensi Lokal Darwanto Darwanto; Susilo Toto Raharjo; Achma Hendra
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 1, No 2 (2018)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v1i2.710

Abstract

Usaha Mikro, Kecil, dan Menengah UMKM merupakan salah satu sektor unggulan yang memberikan kontribusi terhadap perkembangan perekonomian nasional. UMKM bergerak di berbagai sektor ekonomi salah satunya adalah sektor pertanian. Penelitian bertujuan untuk pengembangan UMKM sektor pertanian Provinsi Jawa Tengah khususnya subsektor tanaman pangan melalui pemetaan potensi produksi tanaman pangan kabupaten/kota Provinsi Jawa Tengah dan kelembagaan UMKM sektor pertanian. Metode penelitian menggunakan metode deskriptif. Data analisis data menggunakan metode location quotient (LQ). Data penelitian adalah data sekunder subsektor tanaman pangan tahun 2011 hingga tahun 2016. Data diperoleh dari dokumentasi Badan Pusat Statistik Provinsi Jawa Tengah dan Kementerian Pertanian. Pemetaan potensi komoditas tanaman pangan menjadi basis di kabupaten/kota Provinsi Jawa Tengah merupakan dasar pembentukan pola kelembagaan distribusi produk/bahan baku komoditas pangan bagi UMKM sektor pertanian khususnya subsektor tanaman pangan yang berlokasi di Provinsi Jawa Tengah. 
MEKANISME PENERAPAN PERHITUNGAN, PEMOTONGAN, PEMBAYARAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BAGI HASIL TABUNGAN DAN DEPOSITO PADA KOPERASI SYARIAH ABC CABANG SEMARANG Nastya Chila Zarabiyu; Darwanto Darwanto
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 8 No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v8i1.5026

Abstract

Koperasi Simpan Pinjam Syariah adalah salah satu lembaga keuangan non bank dengan berlandaskan prinsip – prinsip syariah. Tujuan koperasi simpan pinjam syariah ini sama halnya seperti lembaga keuangan lainnya, yaitu memberikan kesejahteraan ekonomi dengan berupa pelayanan simpan pinjam bagi masyarakat dengan sistem pembagian hasil seraca adil. Bagi hasil dari koperasi simpan pinjam tersebut merupakan salah satu objek dari PPh Final. Pajak penghasilan (PPh) adalah salah satu pendapatan pemerintah terbesar. Penelitian ini bertujuan untuk mengetahui bagaimana perhitungan, pemotongan dan penerapan pajak bagi hasil atas bunga deposito dan tabungan nasabah pada Koperasi Syariah ABC Semarang. Metode penelitian ini menggunakan metode kuantitatif sampling komparatif dan deskriptif. Data yang diperoleh berupa data studi lapangan dan teori. Studi penelitian menjelaskan bahwa Koperasi Syariah ABC telah menerapkan perhitungan pemotongan dan pelaporan PPh Final Pasal 4 ayat 2 UU No. 36 tahun 2008 atas bunga bagi hasil deposito dan tabungan dengan benar, baik dari segi administrasi dan prosedurnya.
The Effect Of Corporate Governance On The Performance Of Sharia Maqashid At BPRS In Central Java Period 2016-2020 Rosiana Nurfadjri Roswan; Darwanto Darwanto
Iqtishodia: Jurnal Ekonomi Syariah Vol. 6 No. 2 (2021): September
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v6i1.611

Abstract

Sharia rural bank (BPRS) is a sharia banking that is focused on helping to increase the productivity of micro, small and medium business (UMKM) to aim economic equality, these activities create relationships that exist between banks and stakeholders. This relationship is at risk of agency problems that arise due to differences in interests, so to minimize the occurrence of conflicts of interest, it needs corporate governance to protect the interests of stakeholders and ensure that there are no irregularities in bank operations. This study aims to determine the level of BPRS’s performance in Central Java in achieving maqashid sharia during the 2016-2020 period and to determine the effect of corporate governance on performance maqashid sharia. There are three methods that be used in this study, there are maqashid performance evaluation model (MPEM) used to determine achievement maqashid sharia on the performance of BPRS, the SAW method to determine the order of achievement of maqashid sharia, and panel data regression analysis with the estimation random effect model (REM) used to determine the effect of corporate governance on the performance of maqashid sharia. The results showed that BPRS Artha Leksana (ARL) is a BPRS that gets the first order whose operations are in accordance with maqashid sharia for the 2016-2020 period, while the variables, corporate governance mention that the size of the DPS and the reputation of the DPS have a negative effect, the educational qualifications of the DPS have a positive effect, cross-membership of the DPS, the size of the board of directors and the size of the Independent commissioners have no effect on the performance of maqashid sharia.
Minat Beli Masyarakat Non Muslim terhadap Produk Makanan Halal Crysanti Ishardini; Darwanto Darwanto; Faisal Salistia; Dedi Junaedi
Reslaj : Religion Education Social Laa Roiba Journal Vol 3 No 3 (2021): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.8 KB) | DOI: 10.47467/reslaj.v3i3.402

Abstract

The halal industry has experienced very rapid growth in recent years, including the halal food industry. Halal food is not only for Muslims but also for non-Muslims. Along with the development of the halal industry and the increasing number of non-Muslim residents, non-Muslim communities can become opportunities in the development of the halal food industry. This study was conducted to determine the effect of halal awareness, halal certification, promotion, price, and food safety on non-Muslim community buying interest in Semarang City on halal food products. The population in this study were non-Muslim communities in Semarang City who had bought halal food products and the number of samples used was 100 respondents. Sampling was determined by the purposive sampling technique. Data was collected by distributing questionnaires. The data obtained were then analyzed using multiple linear regression analysis. The results showed that halal awareness, halal certification, promotion, price, and food safety had a positive and significant effect on buying interest.
Analisis Struktur Pasar, Perilaku Perusahaan, dan Kinerja Perusahaan dalam Industri Telekomunikasi Indonesia Gading Nugroho; - Darwanto
MediaTrend Vol 15, No 1 (2020): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v15i1.6137

Abstract

The number of Indonesian telecommunications users has always increased from year to year. However, the performance of most telecommunications companies suffered losses. The market structure of Indonesian telecommunications industry that tends to be concentrated is thought to have an influence on the performance of companies in this industry. This study uses a structure, conduct, and performance (SCP) paradigm to analyze the Indonesian telecommunications industry for the period 2011Q1 to 2019Q2. The purpose of this study is to examine the SCP theory in explaining the relationship between market structure and performance of the Indonesian telecommunications industry for the period 2011Q1 to 2019Q2. Panel data is used in this study to see the effect of Market Share (MS), Advertising to Sales Ratio (ADV), and X-efficiency (XEFF) on Return on Asset (ROA). The results of panel data analysis using Fixed Effect Model (FEM) showed that the Advertising to Sales Ratio (ADV) variable had a significant negative effect on return on asset (ROA). While Market Share (MS) and X-efficiency (XEFF) do not have a significant effect on Return on Asset (ROA). SCP theory hypotesis is not proven in the Indonesian telecommunications industry.
Konstruksi Sosial dan Ekonomi Tataniaga Beras: Fenomenologi Tataniaga Beras Dari Kabupaten Demak ke Kota Semarang Margaretha Astri Viona; Darwanto Darwanto
MEDIA Vol 22, No 1 (2014): MEDIA Ekonomi & Teknologi Informasi
Publisher : MEDIA

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

Abstract

This study aimed to analyze the distribution of rice from Demak to Semarang. Analysis of distribution and profit relationship contained prices, costs and benefits of each of distribution agencies. This study used qualitative analysis. Primary data were obtained from an informant interviews with snowball sampling method. Furthermore, the data processed by adopting Miles and Huberman analysis model, which consisted of three stages: data reduction, display / presentation of data and verification / conclusions. Results of this research were the rice trade system was not only seen economically, but it could be seen from the social side. From the social side, rice trading system was the result of social construction processes who involved in rice trading system from Demak district to Semarang city. The highest margin trading system was in the longest line that was 62.96 percent. There were transaction costs of the cost component in the line of rice trading system. Transaction costs in this study were the costs incurred by traders and milling grain to seek information and negotiate or bargain in the purchase of grain.
PENINGKATAN DAYA SAING UMKM BERBASIS INOVASI DAN KREATIVITAS (STRATEGI PENGUATAN PROPERTY RIGHT TERHADAP INOVASI DAN KREATIVITAS) Darwanto .
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.585 KB)

Abstract

Economy has entered a new phase in which the source of competitive advantage has changed. The advantages of an economy are not only from technology, especially natural resources. Source of the latest competitive advantage isinnovation and creativity. Small and Medium Enterprises (SMEs) as part of the economy also should improve their competitiveness by innovation. Competitive advantage based on innovation and creativity should be preferred because ofits durability and a longer period of time. This study aims to formulate an institutional strategy to encourage innovation and creativity in SMEs. This paper studies the ideas of the book and the SWOT method. Furthermore, this paper does acomparative strategy of creating strong institutions for the creation of creativity and art that can improve the competitiveness of SMEs from several countries. SMEs problems related to the productivity, among others a lack ofprotection of copyright on innovation and creativity. This resulted frequent occurrence of plagiarism on a product to the detriment of SMEs creator of the product. Property rights to the product or product design does not function as aproduction incentive. Overlooked property rights create production disincentives. Therefore there needs to be an incentive for creators’ production so that they are still motivated to do innovation and creativity continuously. Step that can be done is appreciation by granting patents to innovative SMEs. This will encourage further creations and produce products with features and designs that attract consumers.Keywords: institution, property right, innovation, SME
ADAKAH FENOMENA MARSHALL-LERNER CONDITION DAN J-CURVE DI INDONESIA Darwanto .
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.155 KB)

Abstract

Openness of the economy has an impact on the economy's balance of payments. Country with an open economy will faceproblems of balance, namely the balance of internal and external balance. External balance of a country can be affectedby exchange rate policy that aimed at maintaining the balance of payments. Therefore, in setting the policy direction of theexchange rate, a country will prioritize the efforts to maintain the competitiveness of exports and reduce imports to reducethe current account deficit. In several studies in different countries there are empirical findings that currency depreciationwill improve the balance of payments of the country. This is due to the depreciation would likely spur exports as prices ofexported goods more competitive. This condition is often called the Marshall-Lerner Condition. If the Marshall-Lernercondition is filled there will be a change in the improvement direction in the balance of payments that is called the J curve.This paper demonstrates the phenomenon of the Marshall-Lerner condition and the J curve in Indonesia as in manycountries based on research that has been done.Keywords : External balance, balance of payments, elasticity approach, the Marshall-Lerner Condition, J curve.
PENGEMBANGAN EKONOMI LOKAL UNTUK MENINGKATKAN DAYA SAING PADA UKM EKONOMI KREATIF BATIK BAKARAN DI PATI, JAWA TENGAH Ghalib Agfa Polnaya; Darwanto Darwanto
Jurnal Bisnis dan Ekonomi Vol 22 No 1 (2015): Vol. 22 No. 1 EDISI MARET 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.184 KB)

Abstract

The purpose of this study is to establish the SME development strategy of creative economy, batik burnt in Pati, Central Java, to improve competitiveness. SMEs of creative economy of burnt batik are felt capable of developing the local economy of the surrounding community through science, creativity, and innovation. SMEs are also considered to be able to develop jobs. However, the SMEs of creative economy of burnt batik are unable to give special characteristics to the Pati itself. This study uses Analytical Network Process (ANP). Analysis of the development strategy of competitiveness in SMEs kreati burnt batik covering aspects of the industry, technology, resources, institutions, and financial intermediation. ANP analysis results shows that the five aspects of competitiveness developer in the SME creative burnt batik can generate the resources as a top priority and the development of appropriate strategies to improve the quality of human resources in hopes can help the use of renewable raw materials. Recommended strategies for improving the quality of creative human resources is a strategic with the highest priority with a score of 0.2329. Keywords: Batik Bakaran, SMEs, Creative Economy, The Local Economy, ANP (Analytical Network Process)
Co-Authors Aan Zainul Anwar Abdul Hoyyi Achma Hendra Adelia Putri, Liza Adityawarman Adityawarman Afif, Syafik Wildan Agam Maulana Ardi Agung Kunaedi Agza, Yunita Agza, Yunita Alfu Laila Fiafifah Ana Liana Wahyuningrum Anggraini, Selvi Rahma Annisa Maulidia Alfian Annisa Ramadhani Aos Aos Apriza, Berta Ardani, Mochammad Arifin Fafan K Kusuma Aulisa Lintang Usmandani B. Bambang Bayu Septiawan, Andika Berta Dinata, Karsoni Budi Raharjo Budi Samadikun Cahayati, Sakina Clara Palupi Crysanti Ishardini Dani Setiawan Dedi Junaedi Devita, Maela Rahma Devy Leony Olyvia Dewi, Isma Dina Melati Wangi Edi Susilo Edi Wibowo Kushartono Edy Yusuf Agung Gunanto Edy Yusuf Agunggunanto Erika Amelia Eva Fatimah Fadhilah, Ani Faisal Salistia Fatchur Rohman Fatin Hamamah, Fatin Fhela Vhantoria Ningrum Fiqi, Muhammad Dzakir Fitrie Arianti Gading Nugroho Galang Hendry Syahriar Galih Mukti Annas Wibisono, Galih Mukti Gentur Handoyo Gentur Handoyo Ghalib Agfa Polnaya Ghana Atma Sulistya Hafiz Rama Devara Hantoro Ksaid Notolegowo Harahap, Muhammad Budi Buchari Hari Susanta Nugraha Hasbi Yasin Heri Prabowo Hermanto Hermanto Isromi, Dila Hana Julianto, Eka Widayat Junaidah, Yurida Junaidi Junaidi Karimah, Nida Kustopo Budiraharjo Lutfi Rokhiyatul Mu'asiroh Margaretha Astri Viona Maulida, Rahma Hanii Mawadah, Zahrotul Meilasari, Venty Mochammad Ardani Muhammad Aladdin Hanif Muhammad Budi Buchari Harahap Muhammad Dzakir Fiqi Muhammad Irwin Muslimin Muhammad Zacky Dzulfikar Muinah, Muinah Munif, Ahmat Saeful Mus, Abdul Rahman Nabila Zahra Nastya Chila Zarabiyu Naufal Haidar Farras Nenik Woyanti NOERDIANTI, IRMA Novrita Dewi Yanti Nur Azkia, Annisa Nur Sindy Oktavia Nur, Andi Nirwana Nurmala, Intan Priyo Sasmoko Purbayu Budi Santosa Puspita, Mira Rahma, Maulida Fauzia Rahmat Fitriansyah Rais, Muhammad Rifai Rama Devara, Hafiz Redita Apriliana Ro'fah Setyowati rohadin, rohadin Rosiana Nurfadjri Roswan Rozaq, Galilh Abdul Sari, Affrylia Setiadi, Rukuh Setyowati, Ro'fah Siti Nur Laila Sugeng Prianto Supriyadi, Fortuna Tunggadewi Susilo Toto Raharjo Syafik Wildan Afif Syifaaussakinah, Syifaaussakinah Totok Hendarto Untan, Debik Utomo, Muh Fadli Wahyu Vera Dwi Yunia Wahyuningrum, Ana Liana Widya Arga Putri Yulianto, Mohammad Dedi Yumasepta Rizky Hapsari Yusup, Mohammad Zahra, Anabila Zahra, Nabila Zakiyudin, Muhammad Ali