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Residents preferences associated with tax amnesty program predisposition Prasojo, Prasojo; Syarifah, Lailatis
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6072

Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.Method - The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.Result - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.Implication - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.Originality - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.

Pengaruh Kinerja Perusahaan Terhadap Praktik Manajemen Laba pada Emiten Indeks Saham Syariah Indonesia P. Prasojo; Islahuda Rahma Fatayati
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results shows that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no significant effect on earnings management practices. Meanwhile, Age of Company and Leverage have significant effect on earnings management practices.

Intellectual Capital and Firm Performance: Empirical Evidence from the Jakarta Islamic Index Prasojo Prasojo; Sofyan Hadinata
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.27249

Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does not affect the company's financial performance

PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS EMITEN INDEKS SAHAM SYARIAH INDONESIA Prasojo Prasojo
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.1.1098

AbstractThis study aims to examine the capital structure for the profitability of companies into the category of the Indonesian Syariah Stock Index (ISSI). This study uses a sample of 149 companies from 2011 to 2016 which are consistently included in the ISSI list. Return on Assets (ROA), Return on Equity (ROE) as the dependent variable. While Debt to Equity Ratio (DER), Short Term Debt (STD) and Long Term Debt (LTD). Statistical testing using panel data regression with the ramdom fixed effect method. The results of the study are the capital structure that is processed with DAR variable has a significant negative effect on the profitability of the company by measuring ROA and ROE, while the capital structure proxied by STD has a significant positive effect on the profitability of the company by measuring ROA and ROE AbstrakPenelitian ini bertujuan untuk mengkaji hubungan struktur modal terhadap profitabilitas perusahaan yang termasuk dalam kategori Indek Saham Syariah Indonesia (ISSI). Penelitian ini menggunakan sampel sebanyak 149 perusahaan dari tahun 2011 sampai 2016 yang secara konsisten masuk dalam daftar ISSI. Return on Assets (ROA), Return on Equity (ROE) sebagai variabel dependen. Sedangakan Debt to Equity Ratio (DER), Short Term Debt (STD) dan Long Term Debt (LTD). Pengujian statistik dengan menggunakan regresi data panel dengan metode ramdom fixed effect. Hasil dari penelitian adalah struktur modal yang di proksikan dengan variabel DAR berpengaruh negatif signifikan terhadap profitabilitas perusahaan dengan pengukuran ROA dan ROE, sedangkan struktur modal yang diproksikan dengan STD berpengaruh positif signifikan terhadap profitabilitas perusahaan dengan pengukuran ROA dan ROE

CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH Prasojo Prasojo; Sofyan Hadinata; Muhammad Yusuf Shalihin
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.2.1130

This study aims to examine the influence of Corporate Social Responsibility (CSR) on financial performance as measured by ROA, ROE, CAR and FDR as well as the control variable Size, Leverage and Age. The population in this study is an Islamic commercial bank that issued in the annual report consistently for the period of 2010-2015. Samples were selected by purposive judgment sampling criteria. Samples collected in this study consist of nine Islamic Banks that had registered at Bank Indonesia in 2015.

Residents preferences associated with tax amnesty program predisposition Prasojo Prasojo; Lailatis Syarifah
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6072

Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.Method - The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.Result - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.Implication - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.Originality - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.

The Influence of Corporate Social Responsibility toward the Financial Performance Company in Jakarta Islamic Index (JII) in Period 2010-2014 P. Prasojo; Inon Listyorini
Global Review of Islamic Economics and Business Vol 3, No 2 (2015)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

The aim of this research is to examine the influence of corporate sosical responsibility (CSR) toward the financial performance that is measured by Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Firm's Growth (FG) and the control variable of Siz, Leverage, and Age. The population in this research was the companies in Jakarta Islamic Index (JII) consistently from 2010-2014. The samples were selected by Purposive Judgment sampling criteria. The collected samples in this research were 11 companies. The result of CSR research has a significant on financial performance by proxy ROA, ROE, EPS, and FG.

RENCANA PEMBANGUNAN JANGKA PANJANG (RPJP), SUSTAINABLE DEVELOPMENT GOALS (SDGS) AND MAQASID AL-SHARIAH: THE CASE OF KABUPATEN REMBANG Abdul Qoyum; prasojo prasojo
Journal of Islamic Economics and Philanthropy Vol 3, No 03 (2020): Agustus
Publisher : Universitas Darussalam Gontor

The objective of this paper is to analyze Rencana Jangka Panjang Daerah Kabupaten Rembang from SDGs and Maqosid Shariah point of view. This paper find that, SDGs only confirm with 4 element maqosid syariah, except the first maqosid. For the secular countries, it is not create any problems, but for the Regency like Rembang, the fulfilment of first maqosid namely “safeguarding religion” is very important. Hence, adobting SDGs need to be modified. In majority SDGs are connects with the 4th and 5th objective of shariah. It means that, from Maqosid Syariah view, SDGs are very focus on the economic and long-life aspect. While, there is no goal of SDGs that has intended to the development of religion. If compared to RPJPD, for the first objective of Shariah there is no specific indication that Rembang has concern on this. For the second objective of Shariah, it has strong relationship with SDGs, thus, in RPJPD there are some real concern from the government in achieving this goal. Indeed, for the goal related to progency and economic aspect, RPJPD of Rembang are very much focus on the fulfilment of this. Hence, there are many program related to this goal. Contrastly, although, education that confirm to SDGs and also 3rd Maqosid syariah, has been accommodated in RPJPD, but this program is away from the main characteristics of Rembang, namely Pesantren and Madrasah. In RPJPD, it is clearly indicated that, the final goal of education is just in term of achieving scores such as APS and APM, rather than character building which has been done by Pesantren and Madrasah. Keyword: RPJP, SDGs, Maqoshid Syari’ah

Analisis Problematika Guru dalam Pembelajaran Daring pada Pembelajaran Tematik di SD/MI Nila Nila; Lathifah Abdiyah; Agus Dwi Prasojo
FONDATIA Vol 5 No 2 (2021): SEPTEMBER
Publisher : Pendidikan Guru Madrasah Ibtidaiyah STIT Palapa Nusantara

This study aims to explain the problems of online learning for teachers in improving thematic learning in SD/MI during online learning. The research method used in this study is a qualitative research method. Based on the object of study, this research is a literary research or library research. Library research is a research conducted by collecting data, information, and various other data contained in the library. Sources of data used in this study are books, journals, articles, and other scientific works that are relevant to the object of study in this study. The results of the study show that the problems of online learning have an impact on teachers and explain online learning in thematic learning and its problems.

Islam, women labor and economic development Siti Nur Azizah; Abdul Qoyum; Prasojo Prasojo
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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

The purpose of this paper is to find out the position of female workers in Islam, and the role of women in building prosperity for themselves, surrounding communities and participating in the nation's economic development. It is undeniable that women in Muslim countries lag behind their counterparts in non-Muslim countries in terms of participation in the workforce. However, a large number of studies show that religion is not the culprit in preventing women from being active in the labor market, but rather the cultural attitude that shapes labor force participation decisions. In the author's view, one way for women to achieve prosperity is to give them the opportunity to work. For women, the goal is to provide opportunities to work not only to increase income but also to manage various social vulnerabilities, especially poverty and domestic violence. Women's access to work also means the opportunity to engage in broader socio-political relations. This means that women can contribute to the development of their environment because they no longer live in the household environment, but have enough time to interact in the public space to transform social capital into economic capital in the form of opportunities to engage in economic activities. However, the effort to convert social capital into economic capital is not easy. There are still unfavourable views on the grounds that women's abilities are not commensurate with men which ultimately limits women from accessing livelihoods. Therefore, it is necessary to find a perspective that places men and women in an equal and fair position, especially in acquiring, utilizing, and developing assets and access to economic resources. It is time for the state to formulate public policies that place women as the main actors and not only as objects or complementary policies. In this paper we conclude that the importance of the role of the government through the integration of formal and Islamic education methods to the rearrangement of the labour market, so that women better understand the market and participatory communities become convinced to support women's labour force participation.The purpose of this paper is to find out the position of female workers in Islam, and the role of women in building prosperity for themselves, surrounding communities and participating in the nation's economic development. It is undeniable that women in Muslim countries lag behind their counterparts in non-Muslim countries in terms of participation in the workforce. However, a large number of studies show that religion is not the culprit in preventing women from being active in the labor market, but rather the cultural attitude that shapes labor force participation decisions. In the author's view, one way for women to achieve prosperity is to give them the opportunity to work. For women, the goal is to provide opportunities to work not only to increase income but also to manage various social vulnerabilities, especially poverty and domestic violence. Women's access to work also means the opportunity to engage in broader socio-political relations. This means that women can contribute to the development of their environment because they no longer live in the household environment, but have enough time to interact in the public space to transform social capital into economic capital in the form of opportunities to engage in economic activities. However, the effort to convert social capital into economic capital is not easy. There are still unfavourable views on the grounds that women's abilities are not commensurate with men which ultimately limits women from accessing livelihoods. Therefore, it is necessary to find a perspective that places men and women in an equal and fair position, especially in acquiring, utilizing, and developing assets and access to economic resources. It is time for the state to formulate public policies that place women as the main actors and not only as objects or complementary policies.In this paper we conclude that the importance of the role of the government through the integration of formal and Islamic education methods to the rearrangement of the labour market, so that women better understand the market and participatory communities become convinced to support women's labour force participation.

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