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All Journal Jurnal Administrasi Negara INVOICE : JURNAL ILMU AKUNTANSI CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Ruki Ambar Arum
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Economics, Econometrics & Finance Social Sciences Other

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KEPATUHAN SUKARELA WAJIB PAJAK DALAM IMPLEMENTASI TAX AMNESTY PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Erni Cahyani Ibrahim; Ruki Ambar Arum
Jurnal Administrasi Negara Vol 24 No 2 (2018): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v24i2.78

Abstract

To maintain and increase the national income from taxes, special measures or policy breakthroughs are required in order to increase tax revenues in subsequent years and achieve acceptance targets. One of the efforts implemented is the Tax Amendment (Tax Amnesty). From the three phases of tax amnesty held at Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara, it’s known that the taxpayer are quite enthusiastic to follow this program. The high enthusiasm of the taxpayers is a from of voluntary taxpayer compliance implementation. This review is conduct by the researcher on the key elements that are considered capable of realizing voluntary taxpayer complience which include : (1) Good service program to taxpayer, (2) Simple and easy procedure of taxpayer, (3) Complience monitoring program and effective verification, and (4) Enforcement of law enforcement explicitly and fairly. The research method use is descriptive with qualitative approach. Techniques of collecting data is done in depth interviews, observation, and document review. The result show that taxpayer voluntary complience in the implementation of tax amnesty at Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara is effective eve though the target for tax amnesty is not set in the regional scale but centralized (national scale).
Strategi Implementasi Literasi Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) Pada PT Bank Rakyat Indonesia (Persero) Cabang Tamalanrea Makassar Ruki Ambar Arum
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.467

Abstract

Penelitian yang digunakan dalam Penulisan ini bertujuan untuk mengetahui Strategi Implementasi Literasi Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar. Metode penelitian yang digunakan oleh penulis yaitu metode deskriptif yaitu mendasarkan pada hasil interview dengan informan. Untuk mendapatkan informasi yang dibutuhkan dalam Literasi Keuangan Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar, penulis menggunakan pengamatan langsung ke lapangan serta melakukan wawancara pada pegawai yang bertanggung jawab pada Literasi Keuangan pada Pengambilan Kredit Usaha Rakyat (KUR). Setelah melakukan analisa dan pembahasan masalah, penulis memperoleh kesimpulan bahwa Literasi Keuangan dalam Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar sudah efektif, karena dengan diterapkannya Literasi Keuangan PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar memperoleh peningkatan laba serta memberikan dampak yang baik bagi perusahaan.
Corporate Governance in Islamic Financial Institutions: Challenges and Opportunities Ruki Ambar Arum; Abdul Azis; Afrianto; Hasrul Wijaya; Andi Aswani
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/w3w8ws90

Abstract

This study investigates the challenges and opportunities of corporate governance in Islamic Financial Institutions (IFIs) by employing a Systematic Literature Review (SLR) approach. Corporate governance in IFIs is distinct from conventional institutions due to the dual requirement of complying with international governance standards and Shariah principles. The review synthesizes findings from peer-reviewed articles published between 2019 and 2024 to provide a comprehensive understanding of the governance landscape in IFIs. The results highlight several persistent challenges, including the lack of standardization in Shariah Supervisory Board (SSB) practices, regulatory fragmentation across jurisdictions, and limited expertise among governance professionals. These challenges create inconsistencies in the effectiveness of Shariah governance and may undermine institutional credibility. However, the study also identifies considerable opportunities. Strengthening corporate governance enhances stakeholder trust, increases investor confidence, and positions IFIs as leaders in ethical and sustainable finance. Furthermore, the adoption of digital governance tools, such as blockchain and artificial intelligence, offers innovative solutions to improve transparency, accountability, and compliance monitoring. This study contributes to the literature by consolidating recent insights and proposing recommendations for harmonization, capacity building, and sustainability integration. It concludes that robust governance frameworks are critical for the long-term stability of IFIs and their role in advancing ethical finance aligned with the United Nations Sustainable Development Goals (SDGs).
Co-Authors Abdul Azis Afrianto Andi Aswani Erni Cahyani Ibrahim Hasrul Wijaya