Rasyid Mei Mustafa
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STRATEGI PENINGKATAN PROFESIONALISME PRAKTISI BAITUL MAAL WAT TAMWIL (BMT) DI KABUPATEN BANYUMAS Karsidi Karsidi; Rahab Rahab; Rasyid Mei Mustafa
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 14 No 2 (2011): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.204 KB)

Abstract

This research aimed to know determinate factors that support the professionalism of BMT people in Banyumas regency and develop some strategies to improve profesionlism of BMT people. The type of the research is the qualitative which collected the data with questioner, depth interview and library research. As the qualitative research, the analysis data acted simultaneous with collecting the data, interpretation, and writing the research result. The results of this research are: Firstly, the interpretation of professionalism by many BMT people tends practically. The professionalism explained in the context of service quality given by BMT to its customers. Mean, the biggest professionalism measure is in service quality. Secondly, there are some influenced factors toward the professionalism of BMT people, namely: (1) Understanding to the concept of Syariah finance concept; (2). The operational obstacle in Syariah finance system; (3). The human resources management (about the role and the function); (4) The Performance of BMT among the banking business competition; (5) The unbalance between saving and cost; (6) The loss profit sharing for the customers; and (7) the Mudharabah which is not become the priority of BMT.Internal and external component very important to improve professionalism BMT people.
ANALISIS KEBIJAKAN PENDANAAN CAPITAL EXPENDITURE, PENDEKATAN : PECKING ORDER, FINANCIAL LEVERAGE DAN MANAJERIAL HIPOTESIS (STUDI EMPIRIS PADA PERUSAHAAN GO PUBLIC NON KEUANGAN DI BEJ) Rasyid Mei Mustafa; Sujono Sujono
Solusi Vol 8, No 3 (2009)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.799 KB) | DOI: 10.26623/slsi.v8i3.1950

Abstract

Informasi asimetri dan konflik keagenan ekuitas merupakan dua masalah utama yang harus diperhatikan oleh investor dan investor harus meminimalkan dampak yang ditimbulkan oleh masalah tersebut. Riset ini menganalisis kebijakan pengeluaran pendanaan modal dengan pendekatan pecking order.financial leverage dan hipotesis manajerial. Dengan sampel sebanyak 235 yang diperoleh dari perusahaan publik di Bursa Efek Indonesia dan 81 perusahaan non-keuangan menjadi subjek riset ini. Analisis regresi digunakan untuk menganalisis model-model tersebut. Hasil penelitian menunjukkan bahwa manajer dalam memutuskan kebijakan pengeluaran tidak mempertimbangkan kebijakan pecking order dan manajer yang memiliki saham memiliki korelasi yang positif dengan kebijakan pengeluaran modal yang berasal dari dana ekstemal.
EFEKTIVITAS IMPLEMENTASI KEBIJAKAN PAJAK RUMAH KOS (Studi Di Kabupaten Banyumas) Bendiktus Gulo; Bambang Agus Pramuka; Rasyid Mei Mustafa; Uswatun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.682 KB) | DOI: 10.32424/1.jras.2022.1.2.8046

Abstract

The boarding house tax is one of the local tax objects that include in the hotel tax which is one of the sources of local taxes used to contribute to regional income. However, the implementation of the boarding house collection policy is still not effective in Banyumas Regency. so that, the realization of revenue from the boarding house tax is still low and far from the expectations of the Banyumas Regency government. The purpose of this study is to see and analyze the reasons why the implementation of the boarding house tax in Banyumas Regency is not effective. The type of research used is descriptive qualitative research. The informants of this research are Badan Pendapatan Daerah Banyumas (Bapenda) staff, boarding house owners, and local village administrations. Data collection techniques in this research are used semi-structured interviews, observation, and documentation. The data analysis technique in this study uses the Miles and Huberman model whose activities include data reduction, data display, and conclusion. The results of this study indicate that: (1) Socialization of the boarding house tax policy has not been carried out optimally, and there is a lack of coordination between Bapenda and the local village government. (2) The Bapenda staff in carrying out policy implementation is still inadequate and doesn't have special inspection staff, (3) Bapenda is still not serious in maximizing the potential for boarding house taxes. (4) The Self Assessment System as a boarding house tax collection system is an obstacle to the realization of house tax collection because Bapenda does not have more control over collecting boarding house taxes. (5) The awareness of boarding house taxpayers is still very low in Banyumas Regency. (6) boarding house tax regulations are still not detailed and specifically regulate the boarding house tax.
DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Triani Arofah; Umi Pratiwi; Rasyid Mei Mustafa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.992 KB) | DOI: 10.32424/1.jras.2022.1.2.8060

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate SosialResponsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) asa moderating variabel. The research population of manufacturing companies was listed on theIndonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports.Samples determined by purposive sampling obtained 369 samples. The data analysis tool usesPartial Least Square (PLS). The research findings show that firm size and CSR disclosure have asignificant positive effect on risk management and GCG is able to moderate the interaction ofCSR and GCG disclosure on risk management. The implication of this research can be useful asa consideration for companies in making adequate policies to improve the quality of corporaterisk management in order to minimize risks that threaten the firm.