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DESENTRALISASI FISKAL KONTEMPORER DALAM PERSPEKTIF KEBIJAKAN PUBLIK ISLAM Setianingrum, Any
Journal of Innovation in Business and Economics Vol 4, No 1 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.272 KB) | DOI: 10.22219/jibe.v4i1.2241

Abstract

One of the essential instruments designed for achieving the goals of sharia in Islam is fiscal policy. There are some key elements of Islamic fiscal theory, namely: 1) Islamic Economics, which comprises private sector, social/ voluntary sector, and public sector. The collaboration of these three sectors would provide an ideal Islamic economic institutional framework; 2) Zakat (taxation of income and wealth of a Muslim) as the basis of fiscal system; 3) Implementation of all fiscal instruments which disallow exploitation that results in usury (riba), uncertainty (gharar ), speculation, sinful (haram) products / services and all forms of meanness. 4) Allocation, distribution and stabilization functions of Islamic economics is administered and presented through all the sectors cooperatively; 5) Public sector does not affect significantly yet essential on condition that it works continuously to ensure optimum allocation of society resources, income distribution, and stability establishing
PENGUATAN PENDANAAN APBD BERBASIS INSTRUMEN FISKAL SYARIAH Setianingrum, Any
Journal of Innovation in Business and Economics Vol 6, No 2 (2015)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.992 KB) | DOI: 10.22219/jibe.v6i2.4176

Abstract

This study aims to determine the role of fiscal policy islam. The method used in this study is the case study method. Points Regional Government research Bekasi, Mechanical Sampling by interviewing respondents, obser-vation by observation by following some musrenbang socialization and discussion group forums in section / unit related work, the deepening of the documents related to local government financial policy. The results of this study indicate Kota Bekasi local government finance in systems and procedures, financial pattern has been going well, but the year 2012 -2014 budget funds can only cover approximately 30-50% of development proposals are inventoried in the deliberations development plan (musren-bang), so there many development proposals that can not be funded by the budget or in other words are still around 70-50% which can not be imple-mented.Keywords: Fiscal Policy, Islam, Local Government
Upaya meningkatkan kinerja pemasaran pada era digital Mansur, Amin; Setianingrum, Any; Muslikh, Muslikh
Performance Vol 24 No 2 (2017): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.967 KB)

Abstract

Purpose: The objective of this study is find out how the attempt to increase market performance of micro and small medium enterprises in Bekasi City. In addition, this study olso examines the effect of market orientation, product innovation, and competitiveness on market performance in the digital era. Methodology: This research was conducted by survey by distributing questionnaires to 114 micro and small medium enterprise actors. The samplingof research used non probability sampling with purposive sampling technique. Findings: The results indicate that market orientation and innovation  influence significantly competitiveness, market orientation influences market performance, product innovation influences market performance, and competitiveness influences market performance of small and medium enterprises in Bekasi City. Keywords: market orientation, innovation,  competitiveness, market performance , digital era, SMEs.
ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Setianingrum, Any; Madjid, Suhirman; Asaari, Masagus
Jurnal Ekonomi Pembangunan Vol 16, No 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.651 KB) | DOI: 10.22219/jep.v16i1.8200

Abstract

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.
PROGRAM PENGABDIAN KEPADA MASYARAKAT PELATIHAN APLIKASI AKAD JASA KEUANGAN KOPERASI SYARIAH, BAGI KELOMPOK UMKM DI CEMPAKA PUTIH Setianingrum, Any
Studi Kasus Inovasi Ekonomi Vol 2, No 02 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (40.441 KB) | DOI: 10.22219/skie.v2i02.5563

Abstract

Pelatihan akad syariah diberikan kepada para PKL (Pedagang Kaki Lima), yang berlokasi di Cempaka Putih Timur berdekatan dengan Universitas YARSI, bertujuan sebagai persiapan sebelum membentuk koperasi secara resmi.  Diharapkan saat koperasi telah resmi terbentuk, anggota dan pengurus telah menguasai betul bagaimana operasional koperasi berbasis syariah. Akad-akad syariah, yakni mudharabah, ijarah dan syirkah dapat membantu PKL dalam bekerja sama untuk mencapai tujuan produksi dan pemasaran. Berbagai kerja sama dengan akad syariah yang dapat dilakukan para PKL antara lain pembelian sembako, perawatan tenda penjualan dan pengadaan gudang, supaya dapat menekan harga produksi dan jual. Akad syariah juga dapat memenuhi kebutuhan anggota keluarga PKL seperti berobat, biaya sekolah anak dan lain-lain biaya emergensi keluarga supaya tidak mengganggu perputaran uang usaha. Kata Kunci: koperasi, akad syariah, PKL,  uang usaha.
PELATIHAN USAHA TANI SAYUR HIDROPONIK BERBASIS MANAJEMEN SYARIAH, DI DESA AMANSARI, KECAMATAN RENGASDENGKLOK, KRAWANG Asaari, Masagus; Setianingrum, Any; Santosa, Perdana Wahyu
Studi Kasus Inovasi Ekonomi Vol 4, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v4i1.9816

Abstract

      Mitra adalah kelompok tani, Ikatan Remaja Masjid, ibu-ibu PKK yang merupakan komunitas penggiat dan pemberdayaan masyarakat di wilayah Desa Amansari, Kecamatan Rengasdengklok, Karawang. Hampir semua mitra belum memahami potensi ekonomi dari usaha sayur hidroponik dan bagaimana mengembangkannya. Pelatihan penting diadakan untuk memberikan pembekalan dan pemantapan terkait dengan pemanfaatan sumber daya alam sebagai tambahan pendapatan keluarga, memanfaatkan ruang terbuka hijau, sebagai pusat kegiatan lingkungan dan ekonomi alternatif, mendapat sumber pangan yang sehat bagi pemenuhan kebutuhan keluarga dan menciptakan lapangan kerja. Mitra sangat membutuhkan lapangan kerja, karena kebutuhan untuk meningkatkan pendapatan keluarga sangat mendesak. Mitra hampir dapat dikatakan tidak lagi memiliki akses  terhadap lahan pertanian, baik sebagai penggarap apalagi sebagai pemilik, karena sebagian besar tanah sudah menjadi lahan industri. Sedangkan lapangan kerja dari sektor industri di sekitar lokasi mitra memiliki daya tampung yang sangat terbatas.      Berdasarkan problem tersebut, solusi yang diberikan adalah pelatihan produksi, dan akses pasar dengan menghubungkan mitra dengan koperasi hidroponik Karawang. Pelatihan permodalan diberikan dengan materi pemodalan secara syariah yakni pengadaan modal berdasarkan sistem partnership dan bagi  hasil.      Metode pelaksanaan yang digunakan adalah pelatihan, penyuluhan, diskusi, musyawarah, dengan mengundang pakar hidroponik, nara sumber keuangan syariah, serta ketua koperasi usaha tani hidroponik Karawang. Dalam metode tersebut juga diberikan pelatihan motivasi agar mitra senantiasa memiliki jiwa kewirausahaan yang mandiri, dan pantang menyerah dari saat pelatihan dan hingga konsisten mengimplementasikan pengetahuan dan ketrampilan yang diperoleh. Metode evaluasi dan monitoring dilakukan dengan cara kunjungan, konsultasi, pendampingan, pantauan khususnya selama 1 tahun setelah kegiatan PKM. Luaran yang ditargetkan adalah dokumentasi dalam bentuk foto dan video kegiatan (100%), publikasi dimedia masa (100%), jurnal nasional terakreditasi (100%), peningkatan pengetahuan (70%), peningkatan ketrampilan (70%), peningkatan produksi (100%), peningkatan jumlah petani sayur hidroponik (25%), peningkatan penjualan (100%), peningkatan akses pasar (100%), peningkatan ruang terbukan hijau (100%), peningkatan sumber sayuran sehat bebas bahan kimia (100%).
ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Any Setianingrum; Suhirman Madjid; Masagus Asaari
Jurnal Ekonomi Pembangunan Vol. 16 No. 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v16i1.8200

Abstract

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.
The Relationship of Macro-risk Indicators, Internal Factors, and Risk Profile of Islamic Banking in Indonesia Perdana Wahyu Santosa; Any Setianingrum; Nurul Huda
ETIKONOMI Vol 19, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v19i2.15528

Abstract

This study is essential because Islamic banks have a higher NPF level than conventional banks and examine whether macroeconomic indicators (macro-risk), internal factors of banking (GCG-earnings-capital) risk profile correlate term Indonesian Islamic banking. The method used is the correlation analysis involving four macro-risk variables (Forex; BI rate; Inflation and GDP), three GEC variables (GCG; ROA, and CAR), and two risk profiles (FDR and NPF). The number of samples is the ten largest Indonesia sharia commercial banks with the 2011-2018 periods. This research finds that macroeconomic indicators positively correlate to non-performing financing (NPF). The GEC positively correlates to NPF and FDR; GEC is negatively correlated to macro-risk indicators. However, some indicators are negatively correlated, such as GDP-corporate governance, Forex-profitability, GDP-efficiency, BI rate-capital, and profitability-NPF. The study proposed managerial implications to understand the relationship between macroeconomic, internal factors, and risk profile in Islamic bank lending.JEL: D02; G21, G32How to Cite:Santosa, P. W., Setianingrum, A., & Huda, N. (2020). The Relationship of Macro-risk Indicators, Internal Factors and Risk Profile of Islamic Banking in Indonesia. Etikonomi: Jurnal Ekonomi, 19(2), 221-236. https://doi.org/10.15408/etk.v19i2.15528.
Perbandingan Kinerja Reksadana Konvensional dengan Syariah Trie Utari Handayani; Perdana Wahyu Santosa; Any Setianingrum
Journal of Economics and Business Aseanomics (JEBA) Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.522 KB) | DOI: 10.33476/j.e.b.a.v4i2.1242

Abstract

Penelitian ini membandingkan kinerja reksadana konvensional dengan reksadana syariah di Bursa Efek Indonesia (BEI). Penelitian menggunakan data sekunder dan pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah uji beda independent samples t-test. Reksadana yang diuji adalah pendapatan tetap dan saham dengan periode 2014-2016 dengan motode Treynor, Sharpe dan Jensen.Temuan pengujian kinerja reksadana menunjukkan bahwa reksadana konvensional dan reksadana syariah pendapatan tetap mempunyai kinerja yang tidak berbeda pada imbal hasilnya. Sedangkan dengan metode Jensen kinerja reksadana mempunyai perbedaan. Pada reksadana konvensional dan reksadana syariah saham menunjukkan kinerja return yang tidak berbeda, menggunakan metode Treynor, Sharpe dan Jensen
HOW IS THE REAL SECTOR INDEX USED FOR PRICING? Any Setianingrum; Suhirman Madjid; Perdana Wahyu Santosa
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.15

Abstract

Abstrak: Bagaimana Indek Sektor Riil Digunakan untuk Penetapan Harga? Tujuan penelitian adalah mengidentifikasi elemen-elemen kunci dalam implementasi indeks sektor riil perbankan Islam. Metode yang digunakan adalah analytic network proses (ANP). Penelitian ini menemukan bahwa bagaimanapun harga adalah persoalan mikro, sehingga bank seharusnya tidak hanya menggunakan pendekatan makro. Bank perlu membangun meta data mikro pada masing-masing sektor usaha nasabahnya. Prioritas data yang bisa digunakan adalah laporan keuangan dari perusahaan terdaftar di bursa. Metode the level of cash generated menjadi prioritas formula untuk menjadi panduan harga pada masing-masing pembiayaan bisnis.Abstract: How is the Real Sector Index Used for Pricing? This research tries to identify the key elements in the implementation of the real sector index for Islamic banking. The method used is the analytic network process (ANP). This research finds that however, the price is a micro issue so that banks should not only use a macro approach. Banks need to build micro metadata on each of their customers' business sectors. The priority data that must be used are the financial statements of companies listed on the stock exchange. The level of cash generated method becomes the priority formula to guide the price of each business financing.