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All Journal BIOTROPIA - The Southeast Asian Journal of Tropical Biology Jurnal Kreatif Tadulako Online Journal of Economic, Bussines and Accounting (COSTING) Jurnal Jatiswara Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Agroswagati : Jurnal Agronomi Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Kasno Kasno
Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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Praktek Dan Fungsi Zakat, Infaq, Shodaqoh Di Pedesaan Perspektif Hukum Islam Dan Hukum Positif (Studi Kasus Di Desa Mekarjaya, Kecamatan Gantar, Kabupaten Indramayu Tahun 2017) Kasno, Kasno; Sudirman Abbas, Ahmad
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Zakat beserta infaq dan shadaqah merupakan tanda terang dari Allah SWT untuk menjamin seorang tidak menderita karena kekurangan sarana-sarana untuk memenuhi kebutuhan pokok, sehingga dapat mensucikannya dari penyakit kemiskinan. Oleh karena itu sebagai pengelola tunggal di pedesaan, maka, Badan Amil Zakat Infaq Shodaqoh Desa Mekarjaya terus memberikan pemahaman, perlindungan, pembinaan serta pelayanan pada pemberi, penerima dan pengelola zakat untuk meningkatkan kesadaran membayar zakat, meningkatkan kesejahteraan umat serta meningkatkan daya guna dan hasil guna zakat beserta infaq dan shadaqah. Tujuan dari penelitian ini adalah untuk mengetahui praktek dan fungsi yang dilakukan oleh Badan Amil Zakat Infaq Shodaqoh Desa Mekarjaya melalui pengelolaan zakat, infaq dan shadaqah, problematika yang dihadapi serta langkah-langkah untuk mengatasinya. Jenis penelitian ini adalah kualitatif, yaitu dengan menggunakan metode wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa praktek dan fungsi di BAZ Desa Mekarjaya adalah konsumtif (tradisional dan kreatif) dan produktif (kreatif). Problem yang dihadapi: 1) Model pemberdayaan selama ini mayoritas dalam bentuk konsumtif; 2) Model produktif kreatif masih sebatas pemberian modal usaha.
The Influence of Service Quality on BPJS Employment Participant Satisfaction and Trust Muin, Sri Adrianti; Yusri, Yusri; Imran , Besse Imrayani; Kasno, Kasno
Journal of Management and Administration Provision Vol. 5 No. 3 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i3.674

Abstract

This paper examines how service quality affects satisfaction and trust among its participants of BPJS Employment which is the employment insurance agency of the state in Indonesia. Based on SERVQUAL approach, the study decomposes service quality into its five central dimensions, which include; service tangibles, service reliability, service responsiveness, service assurance, and service empathy, and determines their ability to predict satisfaction among the participants. An explanatory quantitative study with a structured questionnaire given to 370 sampled participants was used in the study; the samples had been stratified randomly. Using regression and mediation tests, it can be found that each dimension of service quality has a significant impact on satisfaction and, among them, empathy (beta= 0.242) and responsiveness (beta= 0.226) are the most notable ones. Trust is also majorly affected by satisfaction (beta = 0.456) and the ability of satisfaction as mediator between service quality and trust is confirmed using a Sobel test (z = 5.75, p < 0.001). The results are convincing of the essential roles of emotionally intelligent and participant-service in administration in social welfare institutions whose interpersonal treatment can be more vital than structural efficiency in establishment institutional legitimacy. In addition to verifying existing theories, the present research will provide theoretical progress in the literature on management as it shows the role of satisfaction as the strategic mediator of the process of building trust, not just as the evaluative final state.
INTEGRATED USE OF NEOCHETINA BRUCHI AND ALTERNARIA EICHHORNIAE IN CONTROLLING WATER HYACINTH S. DHARMAPUTRA, OKKY; KASNO, KASNO; SUNJAYA, SUNJAYA; PUTRJ, ASMARINA S.R.; HANDAYANI, HERI S.
BIOTROPIA No. 13 (1999)
Publisher : SEAMEO BIOTROP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.044 KB) | DOI: 10.11598/btb.1999.0.13.151

Abstract

The study on the integrated use of the chevroned water hyacinth weevil (Neochetina bruchi Mustache) and the water hyacinth blight disease  (Alternaria eichhorniae Nag Raj & Ponnappa) in suppressing water hyacinth growth was carried out under field conditions at Situ Bagendit lake, Garut, West Java. The objectives of this study were (I) to investigate whether the combined use of the two control agents produced a better effect in suppressing water hyacinth growth, (ii) to evaluate whether there is a change in oviposition and feeding habit of the chevroned water hyacinth weevil if the water hyacinth is seriously infected by  A. eichhorniae, and (iii) to evaluate the progress of weevil establishment in the field. The following results were obtained:(1) The concentration of Tween 80 which did not interfere with spore germination was 3%.(2) There was no difference between distilled water and 1% Potato Dextrose Broth (PDB) as a medium for fungal spores production.(3) The combined use of chevroned water hyacinth weevil and the water hyacinth blight produces a better suppressing on water hyacinth growth.(4) There was no significant effect of heavy infection by the water hyacinth blight on oviposition habit of chevroned water hyacinth weevil. Heavy fungal infection only affected feeding habit of the adult chevroned water hyacinth weevil.(5) Establishment of the chevroned water hyacinth weevil is in progress at Situ Bagendit lake, Garut regency, West Java.
ANALYSIS OF PROCEDURES FOR COLLECTING, DEPOSITING, AND REPORTING INCOME TAX ARTICLE 22 BY THE REGIONAL GENERAL TREASURER AT THE REGIONAL FINANCE AND ASSET AGENCY OF SERUYAN REGENCY Rampai, Eltridea Ivana; Kasno, Kasno
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/dnwkqr26

Abstract

The procedures for collecting, depositing, and reporting Income Tax (PPh) Article 22 by local government treasurers have a strategic role in maintaining tax compliance and supporting the optimisation of state revenue. This study aims to analyse the implementation of Income Tax Article 22 by the Regional General Treasurer at the Regional Finance and Assets Agency of Seruyan Regency. The research uses a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The results showed that although the collection and deposit procedures were in accordance with the provisions, there were still weaknesses in reporting such as delays in filling out tax returns and technical errors. The process of depositing and reporting has switched to a Coretax-based digital system developed by the Directorate General of Taxes, but its implementation still faces obstacles in the form of limited digital literacy and human resource readiness. Therefore, there is a need to increase human resource capacity and strengthen the electronic-based reporting system to ensure tax accuracy and compliance on an ongoing basis.
The Influence of Corporate Social Responsibility and Good Corporate Governance on Market Response with Corporate Reputation as a Moderator Makhmudah, Syahriyatul; Jariah, Ainun; Fadah, Isti; Kasno, Kasno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1679

Abstract

This study examines the impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on market response, with corporate reputation as a moderating variable. The research focuses on property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using a purposive sample of 13 firms. A quantitative approach is employed, applying multiple linear regression and moderated regression analysis (MRA) to test both direct and interaction effects. CSR is measured based on disclosures aligned with Global Reporting Initiative (GRI) indicators and Financial Services Authority (POJK) regulations, while GCG is proxied by managerial ownership. Market response is assessed using cumulative abnormal return (CAR), and corporate reputation is evaluated through indicators of public visibility and corporate image. The findings reveal that CSR has a positive and significant effect on market response, indicating that social responsibility disclosures provide favorable signals to investors. Conversely, GCG does not significantly influence market response, suggesting that governance mechanisms have not yet become a primary consideration for investors in the property sector. Corporate reputation is found to strengthen the relationship between CSR and market response, but it does not moderate the relationship between GCG and market response. These results highlight the strategic role of corporate reputation in enhancing the market impact of CSR activities. The study contributes to the development of legitimacy and agency theories in the Indonesian capital market and provides practical implications for companies, regulators, and investors in integrating non-financial information into investment and governance decisions
Co-Authors Abdur Rouf, Abdur Ainun Jariah Amran Jaenudin Anggara, Dian Christopher Aswanti Setyawati Awwaliyah, Intan Cahyaningati, Retno Chrisdianto Eko Purnomo, Chrisdianto Daldiyono Hardjodisatro, Daldiyono Darmono Dwi Hendro Wibowo, Gatot Eddy Sudijanto, Eddy Faqih , Achmad Farmaditya EF Mundhofir, Farmaditya EF HANDAYANI, HERI S. heni heni Hery D Purnomo, Hery D Hesti Budiwati Imam Sonny, Imam Imran , Besse Imrayani Isti Fadah Istifadah Istifadah, Istifadah Makhmudah, Syahriyatul Moh. Hudi Setyobakti Pantolosang, Claudia Yael PUTRJ, ASMARINA S.R. R Djokomoeljanto1, R Rampai, Eltridea Ivana S. DHARMAPUTRA, OKKY Setyobakti, Hudi Sri Adrianti Muin Sudirman Abbas, Ahmad Sultana MH Faradz Sunjaya Sunjaya Susanti, Alifi Tria Syaifullah Syaifullah Wiyono, Muhammad Wimbo Yusri Yusri Zaenal Abidin