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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Bima Journal : Business, Management and Accounting Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Economic Edu Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ummul Khair
Universitas Muhammadiyah Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analysis Of Financing Procedures At The Kencana Ketahun Berkah Sejahtera Sharia Savings And Loan Cooperative (KKBS) Ketahun District North Bengkulu Ummul Khair; Chairul Suhendra; Dharma Setiawan; Amir Mukadar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1551

Abstract

Achievements in terms of providing financing to Cooperative members are notregardlessfrom the role of Cooperative administrators and managers in terms of carrying out/implementing proceduresproviding financing (loans) to members . ProcedureProviding financing is a rule or provisionmade by the management and approved by the Supervisor which is used as a guideline for the management/managers in carrying out their duties so that they can reduce one of the financing risks, namely avoiding or reducing bad financing (problems). With the existence of procedures for providing financing, it is hoped that the financing (loan) can be returned according to the agreement or it could also mean thatprocedureProviding financing requires members who receive financing facilities topay off the financing accordinglyagreementwithgiverloanalong with profits for the cooperative in the form of Ujrah, Margin or profit sharing according to the financing agreementset.ForThat adminis trator cooperative mustoperate procedur eproviding financing (loans) so thatits membersresponsibleresponsible for the financing (loan) received and making payments in accordance with the provisions or contracts that have been mutually agreed upon. The aim of this researcher is to: (a) know the procedureproviding financing to the Kecana Ketahun Berkah Sejahtra Savings and Loans and Sharia Financing cooperative (KKBS), (b) requirementswhat must be fulfilled by Kopeasi members to apply for financingon Cooperative . Save Kencana Sharia loans and financing for a Prosperous Blessing Year (KKBS) .MethodstudyWhichused in this research is qualitative. With this type of approachused is the phenomenology of procedures for providing financing toCooperativeSave Kencana Kertahun Berkah Sejahtera (KKBS) sharia borrowing and financing (KKBS) Ketahun District, North Bengkulu Regency .Andin formant Whichuse dismember Cooperative Andand management of the Savings CooperativeBorrowing and sharia financing for Kencana Ke Tahun Berkah Sejahtera (KKBS) . The results of this research show that the procedures for providing financing inCooperativeSave KKBS Sharia loans and financing are still availablethere islackfromstandardcredit granting procedures that always pay attention to the element of prudence. Meanwhilepro blemsmain Which thereisin procedure giving creditin Cooperative Save Kencana Ketahun Berkah Sejahtera sharia loans, Ketahun District, North Bengkulu Regency are: a) A photocopy of the KTP of the spouse of the member applying for financing (husband or wife) is not required. b) A letter of approval from the partner (husband or wife) is not required. there is proof of payment of PBB (Land and Building Tax) if the member provides collateral in the form of a Certificate of Ownership (SHM) d) There is no requirement for a power of attorney to guarantee if the collateral used is still in the name of another person e) There is no weighting or scoring in the method of determining a member's eligibility. using the 5 C method .
THE EFFECT OF TAX PLANNING AND TAX BURDEN ON EQUITY IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2023 Ahmad Junaidi; Ummul Khair; Dinal Eka Pertiwi; Tiara Nopita Lestari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9025

Abstract

Taxes are mandatory contributions from citizens to the state that are enforced by law and used to finance state expenditures for the public interest and welfare of society. Taxes are a major source of state revenue that is important for national development. This study aims to analyze the impact of tax planning and tax burden on equity in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with secondary data obtained from various published sources. A sample of 29 companies was selected from a population of 47 using purposive sampling, and analyzed using SPSS version 26. The results show that tax planning does not have a significant effect on equity, as seen from the p-value of 0.691 and the path coefficient value of -0.399, which is negative. Tax burden has a positive and significant effect on motorized equity, as seen from the p-value of 0.005 and the path coefficient value of 2.927, which is positive. Tax planning and tax burden have a positive and significant combined effect on equity, as indicated by a p-value of 0.015 and a path coefficient of 4.437, which is positive
Co-Authors Ade Hamidah Ahmad Junaidi Amalia Sauma Anek Duiana Anes Rasela Anwar Junaidi Budi Astuti Cairul Suhendra Chairul Suhendra Dharma Setiawan Dharma Setiawan Dinal Eka Pertiwi Esy Rahmawati Fuji Astuti Hernadianto, Hernadianto Intan Suwidya Khairiyah, Diah Lastini Nur Sholihah Marini Mirra Sriwahyuni Mukadar, Amir Nensi Yuniarti Popi Widiyanti Ranidiah, Furqonti Ratnawili Rina Yuniarti, Rina Satiya Handayani Selly Sepika Sherly, Elvis Nopriyanti suharmi, Suharmi Sumarlan, Ahmad Susilawati Susilawati Teguh Setiawan Tiara Feronika Tiara Nopita Lestari Yudi Pratama Putra Yulia Suci Anugra Yunita Lestari Yusmaniarti Zufiyardi Zufiyardi