Tarmizi, Muhamad Mulya
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Menguji resiliensi perbankan syariah Indonesia Tarmizi, Muhamad Mulya; Nurjamilah, Siti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Indonesian Sharia Banking is an alternative financial institution to conventional financial institutions implementing sharia-compliant contracts. However, Islamic banking, as a financial institution that operates within the national economy, will undoubtedly be affected by economic shocks. This study aims to test the resilience of Indonesian Islamic banking. This research uses a quantitative approach with time series data from January 2010 – July 2022. The research was conducted at all Islamic Commercial Banks in Indonesia. The research method used in this study is the Vector Autoregression (VAR) and Vector Error Correction Model (VECM) methods. The results of the VECM analysis in the short and long term show that the CAR, ROA, and NPF variables as a proxy for the quality of Islamic banking finance are significantly affected by GDP, inflation, and exchange rate shocks. Meanwhile, the BI interest rate has a negative and insignificant effect on CAR, ROA, and NPF. Islamic banking needs to prepare a strategy to strengthen resilience to economic shocks that may occur in the future.
Peningkatan Tarif PPN Indonesia: Dampak Sosial Ekonomi dan Potensi yang Belum Terserap Tarmizi, Muhamad Mulya
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 12 No 1 (2023): April
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v12i1.169

Abstract

Penelitian ini bertujuan untuk mengungkap pengaruh dari kenaikan tarif PPN ke 12% terhadap PDB dan tingkat kemiskinan di Indonesia dengan model CGE Statis serta memperkirakan potensi PPN yang belum direalisasikan oleh pemerintah Indonesia mengacu pada tabel Input-Output 2016. Hasil simulasi menemukan bahwa PDB nominal berpotensi turun sebesar 0,8% dan penduduk miskin diperkirakan naik sebesar 267.279 jiwa jika PPN naik menjadi 12%. Selain itu, nilai potensi PPN yang belum direalisasikan oleh pemerintah diestimasi sebesar Rp405,5–529,4 triliun per-tahunnya. Temuan ini memiliki implikasi bahwa pajak dapat mendistorsi kondisi sosial-ekonomi di Indonesia dan pemerintah sampai saat ini belum dapat memperoleh penerimaan PPN yang optimal.