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All Journal IJIBE (International Journal of Islamic Business Ethics) Proceeding SENDI_U Jurnal Ilmiah Ekonomi Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Ekonomi Bisnis Indonesia Indonesian Journal of Accounting and Governance El-Barka: Journal of Islamic Economics and Business Dinasti International Journal of Education Management and Social Science Community Empowerment Devotion: Journal of Research and Community Service El-Ecosy : Jurnal Ekonomi dan Keuangan Islam PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Journal of Tax Law and Policy Media Ekonomi Scientium Law Review Dirkantara Indonesia International Journal of Economics, Management and Accounting Suhuf: International Journal of Islamic Studies Indonesian Journal of Accounting and Governance
Muhammad Zilal Hamzah, Muhammad Zilal
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FAKTOR PENENTU NILAI TAMBAH BRUTO PADA KONSUMSI WISATAWAN DAN PENYERAPAN TENAGA KERJA DI INDONESIA Entaresmen, R. Ajeng; Usman, Wan; Husin, Zulkifli; Hamzah, Muhammad Zilal
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.872 KB)

Abstract

The tourism industry has grown to become one of the largest industries in the world. Indonesiantourism can flourish, generating income for the state and also employment opportunities. Thepurpose of this study is to calculate the impact of the consumption of tourists jointly to the grossvalue added and employment in Indonesia in the period 2008-2012.This study used secondary,secondary data obtained from the data in Table input output (IO) issued by BPS form 2005updated IO data 2008. The impact of the consumption of tourists, the largest is the restaurantand hotel. The impact of tourist consumption can create jobs in the period 2008 - 2012approximately three million people per year.Keywords: tourist consumption, Gross Value Added, employment
The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) Meinarsih, Triana; Yusuf, Abdul; Hamzah, Muhammad Zilal
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

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Abstract

Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by Z-Score is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.
PENGARUH PROFITABILITAS, KESEMPATAN PERTUMBUHAN, LIKUIDITAS, SOLVABILITAS, NILAI PUKUL RATA-RATA DAN TOTAL RETURN PEMEGANG SAHAM TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN PENGAMATAN 2010-2014 Hamzah, Muhammad Zilal
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol 11 No 01 (2016): JEBI
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kesempatan pertumbuhan, likuiditas, solvabilitas, batting average, dan TSR terhadap nilai perusahaan pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun pengamatan 2010–2014. Metode sampel yang digunakan adalah purposive sampling. Jumlah sampel terpilih adalah 9 perusahaan. Teknik analisis data menggunakan E-Views dengan common effect model. Hasil penelitian menunjukkan bahwa: (1) Batting average bernilai 0 (nol) kecuali PT Tanah Laut, Tbk yang bisa memperoleh nilai 40% dan 60%; (2) Terdapat korelasi positif tidak signifikan antara profitability/growth tension dengan TSR sebesar 0,69, sedangkan short term/long term tension berkorelasi negatif tidak signifikan dengan TSR senilai -0,83; (3) Terdapat korelasi negatif tidak signifikan antara profitability/growth tension dengan PBV senilai -2,64, sedangkan short term/long term tension berkorelasi postif tidak signifikan dengan PBV senilai 2,01; (4) Terdapat korelasi positif tidak signifikan antara TSR dengan PBV senilai 0,7; (5) Terdapat korelasi positif tidak signifikan antara profitabilitas dengan TSR senilai 1,68 untuk ROA, dan 0,48 untuk ROE. Terdapat korelasi positif tidak signifikan antara profitabilitas dengan PBV senilai 0,87 untuk ROA dan korelasi negatif tidak signifikan antara ROE dan nilai perusahaan senilai -1,69; (6) Terdapat korelasi positif tidak signifikan antara PER dengan TSR dan nilai perusahaan senilai 0,00; (7) Terdapat korelasi positif signifikan antara likuiditas dengan TSR senilai 0,05. Terdapat korelasi positif tidak signifikan antara likuiditas dengan PBV senilai 0,11; (8) Terdapat korelasi positif tidak signifikan antara solvabilitas dengan TSR senilai 0,05. Terdapat korelasi positif tidak signifikan antara solvabilitas dengan PBV senilai 1,35; (9) Kualitas pengelolaan batting average untuk perusahaan sektor transportasi masih harus ditingkatkan; (10) Lead tension untuk perusahaan transportasi adalah short term/long term performance yang bisa ditingkatkan dengan memperkuat sustainable earning.
The Effect of Value Added Tax (VAT) Revenue Ratio and C-Efficiency Ratio on Tax Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.503

Abstract

Indonesia's tax ratio has been dominated by income tax (PPh) for the past ten years, exceeding 50%. The overall objective of Value Added Tax (VAT), which is to tax consumption broadly, should suggest a greater role for VAT in increasing the tax ratio in Indonesia. Based on the multiple linear regression method on the data of tax ratio, VRR, and C-efficiency of VAT from 2014 to 2022, this study produces 3 (three) conclusions. First, VRR affects the tax ratio. Second, the C-Efficiency ratio affects the tax ratio. Third, the VRR and C-Efficiency Ratio of VAT simultaneously affect the tax ratio. VRR and C-Efficiency Ratio of VAT affect the variable tax ratio by 91.8%, while other variables outside this regression equation influence 8.2%. It is recommended that in increasing the C-efficiency of VAT, Indonesian tax authorithy must reformulate the VAT regulations by paying attention again to VAT regulations related to the budgetary function and regulatory functions which have a direct influence on the calculation of C-Efficiency of VAT. The reformulation of VAT regulations also must be accompanied by VAT enforcement as the consequence of the implementation of the self-assessment system in Indonesia.
A Systematic Literature Review on Islamic Expenditures Sobiyanto, Ahmad; Bustamil, Bustamil; Handayani, Tri; Hamzah, Muhammad Zilal
El Barka: Journal of Islamic Economics and Business Vol. 6 No. 2 (2023)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v6i2.7280

Abstract

The purpose of this study is to identify past research trends on Islamic spending, evaluate research collaborative relationships, and identify future research directions.It uses 14 articles published between 2003-2022 about Islamic Expenditures indexed in Scopus (Q1-Q4) using a qualitative and quantitative approach, the Bibliometric method and Systematic Literature Review (SLR). This study uses VosViewers software and Publish or Perish. It is known that the author who has the most publications on Islamic Expenditure is U.H. Umar. The article with the most citations was the article entitled "A proposed model for waqf financing public goods and mixed public goods in Malaysia". The journal with the largest number of publications is the International Journal of Islamic and Middle Eastern Finance and Management. The countries that contributed the most to the release were Malaysia, Nigeria and Pakistan. This study makes several contributions, including for future researchers, the research results can be used as a reference to identify influential authors, articles, journals, countries, findings and methods. For researchers, the results of this study can be used as a benchmark and literature necessary for the development of Shariah consumer research and to reassess the gaps in Islamic cost or cost research.
Pemahaman Aliran Moneter dan Fiskal Dalam Konsep Permintaan Uang di Indonesia: Sebuah Pendekatan Literatur Hamzah, Muhammad Zilal; Sofilda, Eleonora; Eferedo, Eferedo
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v8i4.789

Abstract

Institutions such as the Ministry of Finance and the Central Bank have a strategic role in determining the macro direction of an economy. Not only that, other institutions, such as the Financial Services Authority (OJK) and the Deposit Insurance Corporation (LPS), also support the creation of conducive macroeconomic conditions, especially through the monetary sector. Monetary and fiscal policies are the main instruments used by the Indonesian government to intervene in the economy at a macro level. However, in theory, both still leave debate regarding their level of effectiveness. Therefore, this study aims to analyze the effectiveness of these two policies and is expected to have implications for Public Service Agencies, especially institutions in the financial ecosystem. This study uses a Meta-Analysis approach using OpenMee software to calculate the combined effect on each existing data. The main findings in this study show that only the income variable has a significant influence on the demand for money in the short term. However, the elasticity of the interest rate variable was found to be more inelastic. This condition is in accordance with monetarist assumptions which consider money as a form of substitute for real assets. Indonesia's lagging condition of financial literacy and inclusion can be a factor that explains that people have a substitution preference for real assets compared to financial assets. This study has the implication that monetary policy is more effective in encouraging output growth compared to fiscal policy. Therefore, it is hoped that the role of the financial authorities will be to support monetary policy further.
SECURITY AND SAFETY FOR SUSTAINABILITY IN AVIATION INDUSTRY : SECURITY AND SAFETY FOR SUSTAINABILITY IN AVIATION INDUSTRY Wahyudi, Dian; Hamzah, Muhammad Zilal
PENANOMICS: International Journal of Economics Vol. 3 No. 1 (2024): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i1.172

Abstract

In an era of advancing technology, air transportation has become the preferred mode of transport due to its efficiency. As air transportation continues to develop, issues related to aviation safety and security have become crucial in the aviation industry. Hence this study have a several objectives: (i). To analyse the impact of implementing the SSR towards security aspects; (ii). To analyse the impact of implementing SSR for economy; and (iii). Describing the rate of violation before and after the implementation. This study using a Systematic Literature Review (SLR) based on Web of Science (WOS) databased with several criteria. This study finds that technology is an important aspect for enhancing the security, however in the economics perspectives profitability of the airlines affect managerial decisions that might be influence the service quality. The security aspect is also affecting the competitiveness among airlines. The other findings are human capital are the most important aspect to support the security aspect.
The Regulations of Financial Conglomerates in Five Asia Countries and Australia: A Policy Comparative Study Ridhona Fultanegara; Hamzah, Muhammad Zilal; Sofilda, Eleonora
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.219

Abstract

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data protection. In general, the requirements of financial conglomerates within research sample countries align with the Joint Forum. Indonesia is still developing the financial conglomerate’s minimum assets and members. Singapore is more concerned with a portion of assets, capital, liabilities, or income, while Taiwan regulates the total assets and paid-in capital. Malaysia regulates strictly with specific minimum ownership, while Australia focuses more on transaction materiality. The synergy among members of financial conglomerates may improve efficiency—however, the intragroup transactions raise systemic risk. Consumer data protection should be considered when financial conglomerates conduct cross-selling. From this study, policymakers should enhance their policies so that financial conglomerates take more advantage of generating the country’s economy while managing challenges to the financial system’s stability.
The Design Model of Halal Product Assurance Implementation Dewi, Nur Diana; Hamzah, Muhammad Zilal; Sofilda, Eleonora
IJIBE (International Journal of Islamic Business Ethics) Vol 8, No 1 (2023): March 2023
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.8.1.69-82

Abstract

The majority of Indonesia's population is Muslim in the amount 87.21% of a total of 237 million people. However, this is not directly proportional to the lack of halal product certification in Indonesia. The study aims to determine the implementation of halal product assurance certification in Indonesia by analyzing the Indonesia and Malaysia certification without neglecting the readiness of LPPOM MUI and BPJPH in facing changes to the halal certification regulations of JPH Law. The research method was the interview and FGD techniques. The data was processed by NVivo 12. The implication of this research shows that the JPH Law can organize effectively with the hard work of BPJPH to synergize the stakeholders. The implementation model of halal product assurance adjusted to the strategy and work plan for JPH by emphasizing the increasing stakeholder involvement, G2G Cooperation, and SME Development.
Effect of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on Value Added Tax (VAT) Revenue Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.515

Abstract

Value Added Tax (VAT) is one of the mainstays of tax revenue that many jurisdictions, including Indonesia, can rely on in the future given the tendency in the digital era for competition to reduce corporate income tax rates in many countries and modern society faces challenges to deal with tax avoidance. Given the lack of research on VAT performance from 1984-2022, it is necessary to analyze and determine the influence of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on VRR in Indonesia. Based on the Structural Equation Model (SEM) method, it is concluded that VAT C-efficiency has a positive and significant effect on VRR, VAT Buoyancy has a negative and insignificant effect on VRR, and VAT Elasticity has a negative and significant effect on VRR. While simultaneously, VAT C-efficiency, VAT Buoyancy, and VAT Elasticity greatly influence VRR. It is recommended that VRR be improved by increasing VAT C-efficiency.
Co-Authors Abd Rahman, Nur Hayati Agus Susanto, Eko Arsal, Yon Astuti, Camelia Puji Bustamil, Bustamil Dewi, Nur Diana Dian Wahyudi Dida Nurhaida Eferedo, Eferedo Eleonora Sofilda Herawan, Bonny Famedian Islami, Wardah Maisyarah, Anisa Makarim, Dina Fornia Meinarsih, Triana Meutia, Astrid Munawar, Muhammad Agil R. Ajeng Entaresmen, R. Ajeng Ridhona Fultanegara Rumondang, Haiyani Sipayung, Bonarsius Sobiyanto, Ahmad Tri Handayani Wahyuni, Lidia Wan Usman, Wan Yusuf, Abdul Yusuf, Abdul Zulkifli Husin, Zulkifli