Hasni Hasni
UIN Sunan Kalijaga Yogyakarta

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

PERAN FINANCIAL TECHNOLOGY DALAM MENINGKATKAN KINERJA PERBANKAN SYARIAH DI INDONESIA Hasni Hasni
Jurnal Ekonomi dan Bisnis Vol 23, No 1 (2022): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.23.1.56-70

Abstract

 This research aims to test and analyze the role of Financial technology in Improving the Performance of Islamic Banking in Indonesia, the object of research on Islamic Commercial Banks (BUS) using financial performance report data available at the Financial Services Authority for 2018-2021. By using the variables of the number ofusers financial technology, the number oftransactions financial technology and the number ofassets financial technology on the financial performance of Islamic banks. The test used is the research method explanative, Data analysis using multiple linear regression analysis, from the results of this study it is known that the number of users of financial technology and the number of transactions of financial technology have a positive influence on the performance of Islamic banks, this is because many banks that have collaborated with financial technology have increased performance every year, both from the bank and the company, financial technology while the number ofassets financial technology has no effect on the performance of Islamic banks. This is because there are still some bank industries that have not collaborated with financial technology for fear of the negative impacts that arise when collaborating with financial technology, such as the occurrence hackers of personal data and soon. 
KONSEP PERPAJAKAN DALAM KITAB AL-KHARAJ RELEVANSI DI INDONESIA Hasni Hasni; St Maysarah
Jurnal Ekonomi Syariah Darussalam Vol. 2 No. 1 (2021): Februari 2021
Publisher : Universitas KH. Mukhtar Syafaat

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

Abstract

During the time when Harun Ar-Rashid was appointed became Qadhi al-Qudhah (Chief Justice of the Supreme Court), at that time the people's welfare increased to trade, the economy in the city of Baghdad was progressing, he made the book of Al-Kharaj as a guide in terms of taxation, economics and others, furthermore regarding the Relevance of Al- kharaj in Indonesia which can be seen from Customs which has been regulated in Law no. 39 2007, where it is explained that customs are state levies imposed on certain goods that have the characteristics or characteristics regulated in the law, while in al-kharaj the adat work of abu yusuf is called Usyur. Where Usyur is a tax collected on merchandise that enters an Islamic state, hereinafter in Indonesia the land and building tax is called (PBB) Building Tax, where in the al-kharaj book, Abu Yusuf argues that the land tax rate must be determined by the method for results (muqasamah), Furthermore, it can be seen from the tax collection system in Indonesia using a tax collection system which is the principle of the Self AssessmentSystem, where people are required to pay taxes and the public is required to understand the law of implementing taxes, while in the book Al-Kharaj Abu Yusuf is to use the Qabalah system.