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The Effective Financing Model of Koperasi Sharia in the Covid 19 Pandemic Era Taufan Maulamin; Erni Prasetiyani; Martina Safitri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2441

Abstract

The COVID-19 pandemic has not ended, causing some Low and Small business affected by COVID-19 to stop their operations, uncertainty around. It is stopped due to lack of capital or lack of consumers. Therefore. This research provides an effective financial inclusion model that reaches all levels of society with a smaller scope. The research method is :1. A qualitative participant observation where the researcher is directly involved in overseeing the establishment of cooperatives and managing the daily operations of all-business sharia cooperatives. 2. Starting from setting up the registration form, calculating the profit-sharing formula for capital loans (Mudharabah) and financing loans (Murabahah) in addition to compiling financial reports and calculating profit sharing for each member proportionally. In addition to mudharabah and murabahah products, the cooperative also provides a social fund (Qordhul Hasan/benevolence fund) of 20% of the profits received from loan transactions. These funds are used for loans without any profit in it. This fund was formed as a loan to members who need social funds such as medical treatment, education, childbirth and others. Due to the (still in) pandemic period, cooperative members are still a small number of the population in this region.
Bankruptcy Analysis Using Altman Z-Score Model and Springate Model In Retail Trading Company Listed In Indonesia Stock Exchange Erni Prasetiyani; Moh. Sofyan
Ilomata International Journal of Tax and Accounting Vol 1 No 3 (2020): July 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.626 KB) | DOI: 10.52728/ijtc.v1i3.98

Abstract

The business environment in the retail experience turbulence, strong now many companies to reduce the impact outlets greater losses. Reduction in earnings a problem most of all , and this has potential in bankruptcy retail company in the future This research is analyzing about retail companies affected by the deterioration in performance that has been registered in Indonesia Stock Exchange. Model and data processing used to calculate potential harm is a model altman z score and models springate. Discussion result there is a retail companies go public has the potential to be the calculated use bankruptcy model altman z score as well as a model springate namely pt modern. international. Information , proceedings in potential for bankruptcy at annual report is not disclosure , was recommended to the stakeholders to oblige any new issuers give this information in the annual financial report made that release every year. To be accurate information and credible over the companies condition the truth.
Financial Literacy and Inclusion Analysis of the Community of Pulau Seribu (A Case Study on Pramuka Island on the Limitations of Banking Financial Services in the Pulau Seribu) Erni Prasetiyani; Ai Nety Sumidartini; Achmad Barlian
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.14 KB) | DOI: 10.52728/ijtc.v2i4.373

Abstract

: The progress of a region can be measured by the level of financial literacy of its population and financial inclusion. DKI Jakarta is in the top financial ranking for literacy and inclusion, but it is inversely proportional to the Pulau Seribu region. This research is a qualitative research with the technique of obtaining data through in-depth interviews with residents in the Pulau Seribu. The results are processed with a Strength Weakness Opportunity Threat (SWOT) analysis to produce a map of the strengths, weaknesses, opportunities and threats that exist in the Pulau Seribu region. With the SWOT condition in the region, it is hoped that the policy makers, namely the Otoritas Jasa Keuangan (OJK), the DKI Jakarta Regional Government and the community themselves are able to synergize in formulating strategies to accelerate the backwardness of the Pulau Seribu with DKI Jakarta.
Moderating Effect of Organization Culture of The relationship of GIC to Organizational Performance Endro Andayani; Erni Prasetiyani; Wati Aris Astuti
MIMBAR : Jurnal Sosial dan Pembangunan Volume 41, No. 1, (June 2025) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v41i1.5850

Abstract

Abstract. The study aims to determine whether Green Intellectual Capital (GIC) has an effect on organizational performance with organizational culture as a moderating variable. Samples of 300 respondents with manager level in companies listed on the IDX and not listed. Data obtained through questionnaires, SEM PLS analysis was used with the Smart PLS statistical tool. The findings are that Green Human Capital (GHC) and Green Relation Capital (GRC) have an effect on organizational performance, but Green Structural Capital (GSC) doesn’t, and Organizational Culture as a moderating variable doesn’t strengthen the influence of GIC on organizational performance. The contribution:Provides existing knowledge in achieving higher levels of organizational performance in organizations of various industrial sectors by implementing various components of GIC. In the future, it will provide a better understanding of how GIC dimensions can contribute to organizations operating in a particular sector.
Pengaruh Sanksi Pajak dan Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM di Jagakarsa, Jakarta Selatan Faiz Rizky Ramdani; Erni Prasetiyani
Jurnal Ilmu Administrasi Publik Vol. 5 No. 6: November 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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

Abstract

This study aims to examine the effect of tax sanctions and tax rates on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Jagakarsa, South Jakarta. The research uses a quantitative approach with a sample of 98 respondents selected using the Slovin formula. Data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, F-test, R-squared test, and t-test. The findings show that tax sanctions have a significant positive effect on tax compliance with a t-value of 4.050 > t-table value 1.660, and a determination coefficient of 51.9%. Similarly, tax rates significantly affect compliance with a t-value of 6.130 > t-table value 1.660, and a determination coefficient of 59.5%. Simultaneously, tax sanctions and tax rates significantly influence compliance with an R-squared value of 64.8% and a regression equation of Y = 0.225 + 0.420X1 + 0.483X2 + e. These results highlight the importance of fair enforcement and balanced tax policies to improve taxpayer compliance among MSMEs.