Garuda - Garba Rujukan Digital

THE FEASIBILITY OF FINANCING INDONESIAN MIGRANT WORKERS BY ISLAMIC BANKS Bambang Agus Pramuka
Economic Journal of Emerging Markets Volume 4 Issue 2, 2012
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v4i2.3319

AbstractThis paper identifies the profile of migrant workers located in Banyumas regency, assesses the financial feasibility of the scheme, and gauges the viability of the migrant workers financing from conventional and Islamic banks’ perspectives. The samples comprises potential migrant workers, ex-migrant workers and their relatives. The nature of the study is descriptive qualitative where both primary and secondary data were analysed during the study. The result of the study indicates that financing migrant workers to work abroad is economically desirable for both conventional and Islamic banks. Either mode of financing, Islamic and conventional, are advantageous to the Indonesian workers who want to work abroad. Keywords: Feasibility study, financing, migrant workers, Islamic banks JEL classification numbers: G21, G29AbstrakMakalah ini mengidentifikasi profil pekerja migran di kabupaten Banyumas, menaksir kelayakan keuangan dari skema tersebut, dan memperkirakan kelayakan pembiyaan para pekerja migran dari perspektif bank islam dan bank konvensional. Sampel yang digunakan terdiri dari para pekerja migran potensial, bekas pekerja migran, serta keluarga mereka. Penelitian ini bersifat deskriptif kualitatif menggunakan baik data primer dan data sekunder. Hasil analisis menunjukkan bahwa pembiayaan terhadap para pekerja migran untuk bekerja di luar negeri secara ekonomis adalah layak baik dari pserspektif bank islam maupun bank konvensional. Baik mode pembiayaan islam maupun konvensional memberikan keuntungan bagi para pekerja Indonesia yang bekerja di luar negeri.Kata kunci: Studi kelayakan, pembiayaan, pekerja migran, bank islamJEL classification numbers: G21, G29

ASSESSING PROFIT EFFICIENCY OF ISLAMIC BANKS IN INDONESIA: AN INTERMEDIATION APPROACH Bambang Agus Pramuka
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.21

Islamic banking industry has been growing more rapidly. Beside, the increasing number of Islamic banks force the Indonesian banking sector to be more competitive, which results in better performance and higher efficiency of the Islamic banking Industry. This study investi- gates the profit efficiency of Islamic banks in Indonesia. The Stochastic Frontier Approach (SFA) was adopted to evaluate monthly data released by full-fledged Islamic banks and Is- lamic window banks in Indonesia. The period of observation was March 2003 until March2009. The efficiency of Islamic banks was assessed by employing the intermediation ap- proach. Hypotheses concerning the relationships of the input and output variables were pos- ited and tested. The result of the study indicated those full-fledged banks are more efficient in generating profit than their counterpart, Islamic window banks. The finding of this study highlights crucial information regarding the efficiency of Islamic banks in developing coun- try. Islamic banks should continuously increase the amount of third party fund and financing volume and make it more efficient in generating profit. In addition, Islamic bank efficiency may have a great influence on the Indonesian government policy, which is expected to be in favor of the industrial sector instead of the monetary sector.

Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Sri Hartono; Bambang Agus Pramuka; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.

ANALISIS DAMPAK REDEMPTION MOMENT TERHADAP NET ASSET VALUE PER UNIT DAN NEW NET CASH FLOW PADA UNIT TRUST SYARIAH DAN UNIT TRUST KONVENSIONAL (STUDI KASUS PADA UNIT TRUST SYARIAH DAN UNIT TRUST KONVENSIONAL YANG TERCATAT AKTIF DI BADAN PENGAWAS PASAR MODAL) Eka Frieda Merdekawati; Bambang Agus Pramuka; Krisnhoe Rachmi Fitrijati
Solusi Vol 8, No 2 (2009)
Publisher : Universitas Semarang

Redemption moment which was happened in the beginning of 2005 gave a worse effect for national unit trust industry in Indonesia. Wave of redemption was attacked most of fixed income unit trust products. The return of conventional fixed income unit trusts portofolio which was invested in government bond and coorporate bond had decreased drasctically. When conventional fixed income unit trusts had lost almost their fund, sharia fixed income unit trusts were success collecting amount of fund from their investor.Analysis the effect of redemption moment use Net Asset Value per Unit as the unit trust indicator ofinvestment perfomance quality and New Net Cash Flow as an indicator the quality of liquidity for the unit trust management company. Through Net Asset Value per Unit and New Net Cash Flow, we can indirectly compare the quality of investment perfomance and the quality of liquidity between shariaand conventional fixed income unit trust before and after redemption moment periods.The central tendency analysis (mean) and t-test for pair sample have been used on this research.; Results of this research shown that no significant differences between sharia and conventional fixed income unit trust's Net Asset Value per Unit and New Net Cash Flow before and after redemption moment periods. It reflected that sharia fixed income unit trust's investment perfomance become stable and the liquidity become capable. So did the conventional fixed income unit trust's investment perfomance which was stable enough. Eventhough, its investment perfomance percentage lower thansharia. The conventional fixed income unit trust liquidity also capable enough, though the redemption wave much happened on this unit trust.Keywords: Redemption moment, Sharia unit trust, Coventional unit trust, Net Asset Value per Unit, New Net Cash Flow.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Nir’atunnisa Setyaningrum; Bambang Agus Pramuka; Siti Maghfiroh; Dona Primasari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine the effect of several factors, namely the size of KAP, management change, and financial distress on auditor switching in BUMN companies listed on the IDX for the period 2015-2019. Auditor switching is an important issue because it relates to the change of KAP or auditors in companies that can affect the audit results of their financial statements. This study focuses on voluntary auditor switching or outside of the applicable regulations. The population in this study were all state-owned companies listed on the IDX in 2015-2019. The sample was selected using a purposive sampling technique with the number of samples obtained as many as 75 samples. Data collection was carried out using the documentation method based on available information and data. The data analysis method used is logistic regression analysis and the processing is assisted by the IBM SPSS version 26 application. The results of this study indicate that: (1) KAP size has a significant negative effect on auditor switching; (2) management change has no effect on auditor switching; and (3) financial distress has no effect on auditor switching. The implication of the results of the research above is that companies need to change KAP or auditors in accordance with applicable regulations even though they have used large KAPs. Each company is also expected to be able to choose an auditor based on expertise in their field, not just based on the size of the KAP. Auditors from every KAP who are given excessive trust by clients and investors are expected to maintain their professionalism and independence by working objectively and not violating the code of ethics.

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

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.

PENATAUSAHAAN KEUANGAN DESA DALAM RANGKA PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN Siti Maghfiroh; Bambang Agus Pramuka
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Village finance is all rights and obligations in the context of organizing village government that can be valued with money, including all forms of wealth related to the rights and obligations of the village. Village finances come from the original income of the village, apbd, and apbn. The allocation of village funds from the regional budget is an instrument to build and restore trust in state management in Indonesia. In order to support the realization of good governance in village administration, village financial management is carried out based on the principles of governance, namely transparent, accountable and participatory and is carried out in an orderly and budgetary discipline. For this reason, good financial management is needed. Law Number 6 of 2014 concerning Villages, Article 93 paragraph (1) states that village financial management includes: planning, implementing, administering, reporting, and accountability. In order for the Village Finance Management to be carried out properly, it must be supported, among others, by competent and qualified human resources as well as adequate financial systems and procedures. Therefore, this community service is carried out for tambaksari kidul village officials, Kembaran district, Banyumas regency, so that village officials have the competence and skills to manage finances. The results of this devotion can provide knowledge for the village apparat.

AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT INFAK DAN SEDEKAH DALAM PERSPEKTIF SHARI’AH ENTERPRISE THEORY (SET) Hetty Hikmaningsih; Bambang Agus Pramuka
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 3 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC ETHICAL IDENTITY PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Hatta Setiabudhi; Bambang Agus Pramuka; Wita Ramadhanti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Sri Hartono; Bambang Agus Pramuka; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.399

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search