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All Journal Economics and Digital Business Review Jurnal Keuangan dan Perbankan Journal of Accounting, Management and Islamic Economics
Bani Saad
Indonesia Banking School
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Implementasi COBIT 4.1 pada STIE Indonesia Banking School serta Dampaknya terhadap Focus IT Governance Bani Saad
Jurnal Keuangan dan Perbankan Vol 12, No 1 (2015): Jurnal Keuangan dan Perbankan, Volume 12, No.1, Desember 2015
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.072 KB) | DOI: 10.35384/jkp.v12i1.14

Abstract

This research aimed to analyze Implementation CobiT 4.1 at STIE Indonesia Banking School and the impact to Focus IT Governance. The deployment questionnaires to respondence were 7 copies. Data assessment using Capability Maturity Model from CobiT 4.1, After assess Capability Maturity Model, the author analyse the impact to IT Governance Focus (5 point).The assessment result shows that maturity level from four domain CobiT 4.1 significantly impact on IT Governance focus at STIE Indonesia Banking School. This domain are IT process at STIE Indonesia Banking School, including Plan & Organise, Acquire & Implement, Deliver & Support, and Monitor & Evaluate.  IT Governance Focus: Strategic alignment, Value delivery, Resource Management, Risk Management and Performance Measurement.
ANALISIS LAJU PERTUMBUHAN KONTRIBUSI PKB, PBBKB DAN BBNKB TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS TERHADAP PADA JAWA BARAT DAN DKI JAKARTA Periode Tahun 2015-2019) Raynaldo Free Altrio; Bani Saad
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.464

Abstract

The purpose of this study is to find out the growth rate and tax contribution generated by Motor Vehicle Tax (PKB), Motor Vehicle Fuel Tax (UNKB) and Motor Vehicle Name Duty (BBNKB) in West Java province and DKI Jakarta with research range 2015-2019. This type of research is quantitative descriptive with the type of data used, namely primary and secondary data. The analysis used is the analysis of growth rates and contributions. The results of the study showed that the growth rate of PKB, UNKB and BBNKB in West Java and DKI Jakarta annually experienced ups and downs, with the highest growth rate averaging 12.39% in DKI Jakarta province with unsuccessful growth rate criteria. While the contribution of PKB in West Java Province averages 36.54% annually to Regional Original Income (PAD) with quite good criteria.
PENGARUH INTEREST BASED INCOME, FEE BASED INCOME DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSETS (ROA) fachri Husein Al Farizi; Bani Saad
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.557

Abstract

This study aims to determine Interest Income, Fee Based Income, Capital Adequacy Ratio and Return On Asset in conventional bank BUMN in Indonesia. This study uses data from 4 BUMN conventional banking that have been listed on the Indonesia Stock Exchange. Hyphotesys in this study was tested by descriptive statistics and using multiple regression analysis. The result of this study show that interest income has a negative effect, fee-based income has no effect, and capital Adequacy ratio has a positive effect on return on assets for the 2017Q1 – 2021Q4 period.
Tingkat Pendapatan, Tarif Pajak, Dan Sanksi Pajak Pengaruhnya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemeriksaan Pajak Sebagai Variabel Moderasi Arni Karina; Melinda Siska; Bani Saad
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1185

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pendapatan, tarif pajak, dan sanksi pajak terhadap keputuhan Wajib Pajak Orang Pribadi dengan pemeriksaan pajak sebagai variabel moderasi studi pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Jakarta Jagakarsa. Pendekatan penelitian ini menggunakan data primer melalui penyebaran kuesioner. Teknik penarikan sampel sebanyak 100 responden. Teknis analisis data menggunakan Partial Least Squares (PLS) dengan program SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa variabel tingkat pendapatan berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi, tarif pajak berpengaruh positif signifikan terhadap kepatuhan pajak Wajib Pajak Orang Pribadi, sanksi pajak fiskus berpengaruh positif signifikan terhadap penerapan perpajakan Wajib Pajak Orang Pribadi, pemeriksaan pajak mampu memoderasi tingkat pendapatan terhadap kepatuhan perpajakan Wajib Pajak Orang Pribadi, pemeriksaan pajak tidak mampu memoderasi tarif pajak terhadap kepatuhan Wajib Pajak Orang Pribadi, dan pemeriksaan pajak mampu memoderasi pengaruh sanksi pajak terhadap kepatuhan Perpajakan Wajib Pajak Orang Pribadi.
Co-Authors Arni Karina fachri Husein Al Farizi Melinda Siska Raynaldo Free Altrio