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Penerapan Good Goverence Pada BUMDES Harviana, Risa Mareta; Yanita, Chlaudya Agus; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.654 KB) | DOI: 10.47233/jemb.v1i2.453

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Analisis Penerapan Prinsip Good Corporate Governance Pada Penggunaan Dana Bantuan Operasional Sekolah Rosydah, Faizatur; Ningtiyas, Nabilah Wahyu; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.843 KB) | DOI: 10.47233/jemb.v1i2.454

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With the application of the principles of good governance, the goal is to manage BOS funds in a way that meets their requirements. This is a critical requirement. The relationship mechanism between the various parties who manage the company as well as the "values" contained in the management mechanism itself are examples of Good Governance, a system of control and regulation for a business. The government's School Operational Assistance Fund (BOS) is used to cover educational units' operational expenses. Education management is the deliberate and planned process of creating a learning environment, enhancing the learning process, and achieving educational objectives. All educational units in Indonesia, not just regular schools, must have effective education management, and special schools (SLB) are no exception. A qualitative descriptive research approach is utilized in the research method. According to Dasor (2018), the application of the principles of Good Governance in the management of funds for School Operational Assistance (BOS) is the primary focus of this study. Some examples of this include: openness, responsiveness, participation, accountability, and fairness The methods used to collect the data were observation, interviews, and documentation studies. Interviews, field notes, and documentation provided the methods for data analysis. According to the findings of this research, the Tunas HarapanIII Mojoagung SLB school has implemented good governance principles in the school operational assistance fund (BOS).
Analisis Penerapan Good Corporate Governance Pada Kantor Kecamatan Sumobito Pravitasari, Tanty Putri; Febryani, Irma Ika; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.8 KB) | DOI: 10.47233/jemb.v1i2.455

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The purpose of this study is to understand the forms and practices of good governance in the Sumobito District office. This study uses a qualitative descriptive analysis technique. This study found that the implementation of Good Corporate Governance in the Sumobito District Office was in accordance with the mechanism of good governance although there were still some weaknesses in its implementation in the field.
Implementasi Good Corporate Governance (GCG) Di Lembaga Perbankan Syariah Permatasari, Karina Indah; Permatasari, Nabila Anugrah Putri; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.165 KB) | DOI: 10.47233/jemb.v1i2.459

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This paper examines the concept and implementation of Good Corporate Governance (GCG) in a banking company. GCG is a financial system with the aim of creating an economic system that benefits all parties involved. GCG implementation encourages the creation of healthy competition and a conducive business climate. Especially when GCG is implemented in the world of sharia banking, it will increasingly show the pioneering concept of Islam in realizing a sharia-based economic system. Performance appraisal of Islamic banks is very important for every bank stakeholder, namely bank management, customers, business partners and the government in a competitive financial market. The increase in the value of shares and the amount of third party funds is an indicator of increasing public trust in the bank concerned. GCG implementation is also relevant and in line with Islamic values. Good Corporate Governance (GCG) is an important principle in the activities and life of a Muslim. Islam very intensely teaches the application of the principles of 'ada (justice), tawazun (balance), akhlaq (moral), shiddiq (honesty), amanah (fulfillment of trust), fathanah (intelligence), tabligh (transparency).
Dampak Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Wardani, Widi; Nirawati, Yohana Ayu; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.495 KB) | DOI: 10.47233/jemb.v1i2.476

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In Indonesia, the National Committee on Governance Policy (KNKG) aims as a response to the occurrence of the financial crisis in Asia which, according to the World Bank, occurred due to poor implementation of corporate governance which is considered the worst crisis in Asia. Bankruptcy of a company can be measured by the financial statements issued by the company, the company's financial statements are a source of information about the company's financial position. The impact of implementing Good Corporate Governance on company performance is the key to success for companies to gain profits. One mechanism that is expected to control agency costs is by implementing good corporate governance. Financial reports made with accounting numbers are expected to minimize conflicts between interested parties.
Mengulik Perubahan Undang-Undang Nomor 28 Tahun 2009 Ke Undang-Undang Nomor 1 Tahun 2022 Putri, Mughniyah Ihdina; Nadhiraah, Aulia Parsha; Rohmah, Siti; Djasuli, Mohamad
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.934

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Penelitian ini dilakukan untuk menelusuri alasan perubahan regulasi dari Undang-Undang Nomor 28 Tahun 2009 tentang Pajak dan Retribusi Daerah (UU PDRD) menjadi Undang-Undang Nomor 1 Tahun 2022 mengenai Hubungan Keuangan antara Pemerintah Pusat dan Daerah (UU HKPD). Penerapan UU HKPD memberikan pengaruh yang cukup besar terhadap tata kelola keuangan di tingkat daerah. Perubahan ini merupakan langkah pemerintah dalam menyempurnakan kebijakan fiskal guna terciptanya suatu sistem pengelolaan terkait keuangan daerah lebih efektif serta terkoordinasi melalui kebijakan nasional. Pada penelitian ini menggunakan pendekatan kualitatif deskriptif yang mengandalkan data data sekunder yang relevan. Temuan menunjukkan bahwa peralihan dari UU PDRD ke UU HKPD didorong oleh berbagai kendala dalam pelaksanaan UU sebelumnya, seperti kurang sinkronnya kebijakan pusat dan daerah, adanya tumpang tindih regulasi, serta pendapatan daerah yang berasal dari sektor pajak dan juga retribusi ini masih belum optimal. Adapun hasil dari adanya Pemberlakuan UU HKPD membawa perubahan yang signifikan, yaitu seperti salah satu langkah utamanya adalah penyederhanaan dan penambahan jenis PDRD.
”INTERNAL CONTROL”, SYSTEM OR FORMALITY” Anto Fani , Anam; Djasuli, Mohamad
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

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This article aims to find out how much effort is being made to realize the internal control system within the scope of IDIA (Institut Dirosat Islamiyah Al-amien) based on data collected from interviews with the chancellor, warek, dean, SPI (which is still part of the BPK), and going home. This information is important to research and convey so that the public or prospective students who will enroll in tertiary institutions know that there is an internal control system in every company, including universities, and that the internal control system must operate as it should. Apart from that, IDIA's background as a tertiary institution under the auspices of the Islamic boarding school foundation, where Islamic boarding schools are educational institutions known for their very strict internal control, especially in the human resources sector, is interesting to research as a reflection for other universities whose internal control is still lacking. weak, or even just lack of responsibility (formality).
MEKANISME PEMBERLAKUAN PAJAK AIR TANAH : REALITAS DAN KINERJA DI LAPANGAN Jasmiatussifilfila, Jasmiatussifilfila; Maulidina, Anisatul; Safitri, Amelia; Hasanah, Musridatul; Djasuli, Mohamad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5646

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Penelitian ini bertujuan untuk menganalisis realitas penerapan mekanisme dan kinerja kebijakan pajak air tanah di lapangan. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan literature review, yang mengkaji berbagai referensi dari sumber terakreditasi SINTA 3-5, mengingat karena tidak ditemukannya referensi yang relevan dari SINTA 1-2. Hasil dari beberapa jurnal yang telah ditemukan dalam praktiknya, Pemerintah daerah menghadapi sejumlah tantangan dalam proses pemungutan pajak ini. Faktor-faktor seperti kurangnya pengawasan, minimnya kesadaran masyarakat, dan kurangnya pemahaman masyarakat tentang tata cara pembayarannya menjadi hambatan utama. Selain itu, kinerja pengumpulan pajak masih jauh dari target yang ditetapkan, yang menunjukkan perlunya evaluasi dan perbaikan dalam mekanisme yang ada. Sehingga dalam hal tersebut diharapkan penelitian ini dapat memberikan pemahaman yang lebih komprehensif mengenai mekanisme pemberlakuan pajak air tanah serta rekomendasi bagi pengembangan kebijakan yang lebih efektif dalam pemberlakuan pajak air tanah di lapangan.
PRAKTIK ILEGAL PAJAK BURUNG WALET ANTARA REGULASI DAN FAKTA DI LAPANGAN Laily, Alifia Noer; Maulidiyah, Ana; Maulidia, Lailatul; Fadilah, Nur; Djasuli, Mohamad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5702

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Penelitian ini bertujuan untuk menganalisis kesenjangan antara regulasi perpajakan burung walet dan praktik ilegal di lapangan, serta mengidentifikasi faktor-faktor yang berkontribusi terhadap maraknya penghindaran pajak dalam industri sarang burung walet. Metode penelitian kualitatif digunakan dengan pendekatan analisis wacana, analisis konten, dan studi literatur. Hasil penelitian menunjukkan bahwa kompleksitas regulasi, lemahnya pengawasan, dan kolusi antara pelaku usaha dengan oknum aparat pajak menjadi penyebab utama praktik ilegal seperti underreporting produksi dan pungutan liar. Dampaknya, potensi penerimaan pajak daerah mengalami kebocoran signifikan. Penelitian ini merekomendasikan penyederhanaan regulasi, pemanfaatan teknologi, dan penguatan kolaborasi multistakeholder untuk meningkatkan efektivitas sistem perpajakan.
Analisis Pengelolaan Risiko Perusahaan Dalam Menghadapi Krisis Ekonomi Global: Pada Perusahaan CV Berkawan Distribution di Kabupaten Bangkalan Fauzan, Ach; Djasuli, Mohamad
Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Vol 9 No 1 (2024)
Publisher : Konsorsium Dosen Sekolah Tinggi Agama Islam (STAI) Al-Yasini Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55102/alyasini.v9i1.6151

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In this discussion, mangulas means risk management analysis in conditions of the global economic crisis. Want to explain why the global economic crisis is intertwined, the factors that can affect the industry, and how the industry can prepare and respond to the crisis. CV Berkawan Distribution's industry in Bangkalan Regency is experiencing serious challenges in protecting its operational stability and business development. As an industry that moves in the distribution of objects, CV Berkawan Distribution is closely related to the general economic situation that affects the relationship between reserves and market demand. This research intends to analyze how CV Berkawan Distribution manages the risks arising from the impact of the general economic emergency. The analysis will relate the identification of risks that are very likely to be intertwined, the risk management strategies that have been applied by the industry, and the assessment of the usefulness of those strategies in experiencing broad economic challenges. In this study, researchers used a qualitative approach with the type of case study research (case study) and was descriptive. In this study, data collection techniques in depth on CV Berkawan Distribution in Bangkalan Regency. This will link the collection of information from various sources, including interviews with industrial management, analysis of documents in the industry, and direct monitoring of the conclusion in this study is In experiencing economic challenges, a good strategy must mix these elements to achieve maximum results. Not only that, it means to know that there is no one-dimensional strategy suitable for all. Each economic entity must familiarize its strategy with its specific conditions and desires, With Strategies, together with regular adaptation and assessment, can help CV Berkawan Distribution to mitigate the effects of economic emergencies and increase its resilience to the risks associated.
Co-Authors Agnik, Erika Dwi Agustin, Dwi Apriliana Aidatul Fitriyah, RA Nurur Rohmah Aini Nurul Aini, Qurra Aitul Ainia, Choirotin Ainia Aisah Aisah Al Farizy, Farhan Alexander Anggono, Alexander Alfiah, Devi Nur Aliefah, Nur Azizatul Amala, Khairul Amanda Putri, Maya Amelia, Rikha Aminatuzzuria, Maritza Anam, Rohibul Anggraeni, Nikken Eva Ayu Anjani, Ainaya Anto Fani , Anam Apriliana Agustin, Dwi Asvianty, Mia Ade Atikah, Lailatul Aulia , Marta Cindy Ayu, Temo Sukma Ayuni, Lisa Beri, Fathul Bima, Muhammad Choirur Rizki, R. chorella, Manisha laisya Chusnul Khotimah Citra Lutfia Damayanti, Asira Dwi Maharani, Andilla Dwi Syahputri, Rischi Erlita, Alfiani Nila FAJARIYAH, Saadila Fatias, Febrianti Putri Fatmawati, Nurul Fauzan, Ach Febrianto, Mochammad Vanny Febryani, Irma Ika Febyandhani , Aurellia Christa Fisari, Dinda Harum Fitri, Anis Lailatul Fitriyah Fitriyah Fuat, Faidal Gita Arasy Harwida Halimah, Siti Nur Halizah, Fifin Nur Harviana, Risa Mareta Haryono Haryono Hasanah, Musridatul Haya, Anindhita Fadia Hendrawan, Fieri Herwanda, Riska Putri Ilfi Nur Diana Illabillah, Valiyan Rahmad Indah Setiawan, Rhisma Indrawati, Santi Iqrimah, Rafika Ismawati, Indah Iwan Triyuwono Jasmiatussifilfila, Jasmiatussifilfila Juniardi, Nadia Adisti Bernika Karina Indah Permatasari Khairati, Khairati Kholifatin, Luluk Indah Kurniawan, Alvin Laily, Alifia Noer Laksono, Mukhammad Kharis Wildan Lastanti, Nadela Lastanti, Nadila Lilik Purwanti Machfudyah, Arida Dwi Maghfuriyah, Ayu Maulidia, Lailatul Maulidina, Anisatul Maulidiyah, Ana Mufarrihah, Mufarrihah Nadhiraah, Aulia Parsha Nanda, Feri Ningsih, Yuliati Ningtiyas, Nabilah Wahyu Nirawati, Yohana Ayu Nisa, Bella Khoirun Norapuspita, Norapuspita Nur Aini NUR FADILAH Nurchoiriyah, Amelia Puteri Nurchoiriyah, Amelia Putri Nuris Lestari, Anita Nurwulandari, Fitri Nur’Aini, Hesti Eka Tri Pangesti, Atisa parasmono, Anggita putri Permatasari, Nabila Anugrah Putri Prasetyono Prasetyono Pravitasari, Tanty Putri Previdayana, Kavita Sapna Putri Faradina, Mery Putri, Anggi Safrina Putri, Mughniyah Ihdina Putri, Tarasyifa Ardhyazeta Nathahiella Rafianamaghfurin, Rafianamaghfurin Rahayu, Menik Puji Rahman, Zaenur rahmawati, Sheila Raniwihati, Septia Rijal Fahmi Rijal, Syaifur Risqillah, M. Wafi Rizkiatanta, Brillianggita Kindred Roekhudin, Roekhudin Rofidah, Lailia Rohmi, Nurul Rosidah, Ani Lailatul Rosydah, Faizatur Safitri, Amelia Safitri, Maulinda Salam, Dimas Arya Putra Salsabila, Dina Sari , Dwi Novita sari, Eliana novita Sari, Elin Nurlina Sari, Silvia Sari, Sintia Dwi Puspita Sarnisa, Wandha Dani Setiawati, Rhisma Indah Sholafudin, Fais Siti Rohmah Sofia, Emeliatus Syamsuddin Syamsuddin Tsaniyeh, Amilatus Wardani, Widi Yanita, Chlaudya Agus Yulandari, Miftahul Zahra Ayu, Fatimatus Zakaria, Yahya Wahyu Zacky Zuroida, Alfi