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Peran dan Potensi Digitalisasi Manajemen Zakat: Sebuah Systematic Literature Review Makarim, Dina Fornia; Hamzah, Muhammad Zilal
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12406

Abstract

This research aims to identify the role and potential of digitizing zakat management using a systematic literature review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method in the process of filtering articles according to the research subject. The data source comes from articles published by journals indexed by Scopus which were collected using the Publish or Perish (PoP) program. From a total of 112 studies, 47 articles were obtained from 33 Scopus indexed journals that were relevant for analysis, published in 2014-2024. Selected articles were analyzed using the VOSviewer tool. The results of this research show that digitalization in zakat management has an important role in the collection and distribution of zakat. Technologies such as blockchain and the use of bitcoin currency also have the potential to increase the role of digitalization of zakat management in the future. This research can be used as a reference for further research regarding the digitalization of zakat.
DAMPAK DESENTRALISASI FISKAL TERHADAP INDEKS PEMBANGUNAN MANUSIA DI INDONESIA (Studi pada Kabupaten/Kota Kurun Waktu 2015-2021) Sofilda, Eleonora; Hamzah, Muhammad Zilal; Nurhaida, Dida
Media Ekonomi Vol. 31 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i1.16516

Abstract

This study intends to investigate the impact of fiscal decentralization on Indonesia's Human Development Index through per-capita income. The study's focus is on Indonesia's 415 Regencies and Cities from 2015 to 2021. Certain government spending indicators are employed in panel data regression as independent variables using Eviews 9.00. Secondary data were collected from the Central Bureau of Statistics (BPS) and the Ministry of Finance (MoF). The results of model 1 show that of the eight variables used to see their effect on per capita income, there are six variables that have a favorable impact, namely health budget allocations, public service functions, social protection functions, village funds, regional independence and investment, while education fund allocations and the economic function is unable to increase per capita income in Indonesia. The outcomes of model 2 demonstrate that components of model 1's influence on per capita income have a favorable impact on Indonesia's Human Development Index.
A Step-by-Step Guide to Publishing Journal Article and Its Strategies Hamzah, Muhammad Zilal; Abd Rahman, Nur Hayati; Sofilda, Eleonora; Nurhaida, Dida
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 6 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i6.15812

Abstract

Early researchers often struggle in writing scientific papers due to deficient writing skills and adapting to academic settings. In response, the Doctoral Program in Public Policy at the Faculty of Economics and Business at Universitas Trisakti organized a webinar with the intention of providing students with effective writing techniques. The webinar addressed important areas such as publishing in Scopus-indexed journals, composing successful manuscripts, maintaining writing consistency, and selecting appropriate venues for publication. The outcomes demonstrated that this webinar greatly enhanced the participants' confidence in scientific writing, with 85% strongly agreeing and 15% agreeing. Overall feedback from participants was positive, with 95% strongly agreeing and 5% agreeing that the activity was beneficial. Moreover, 90% expressed a strong wilingness to participate in future training, while 10% agreed. This paper's importance and benefits make it a valuable resource for widespread use, especially by new researchers aiming to enhance their scientific writing skills and strategies.
Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia Sipayung, Bonarsius; Arsal, Yon; Hamzah, Muhammad Zilal
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.518

Abstract

The digitalization era has raised tax avoidance and tax evasion challenges which affect the value added tax (VAT) ratio in Indonesia. Based on normative juridical studies, this study produces 2 (two) conclusions. First, the VAT objects in the prevailing VAT law in Indonesia, which had undergone 5 (five) changes from 1983 to 2021, have not yet regulated several VAT objects in the digitalization era. It can be seen from the potential for tax avoidance and tax evasion in the digitalization era. Second, reformulation of ideal VAT objects in digitalization era in Indonesia can be carried out by expanding the scope of VAT objects based on developments in taatbestand. The tax authority in Indonesia, namely the Directorate General of Taxes, needs to consider expanding the VAT object by applying the certainty principle and comparing it with the provisions in several other countries, such as Singapore, Switzerland and Russia.
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 : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0zv63t48

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 ZScoreis 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.