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Mediasi Capital Adequacy Ratio pada Relasi Pengelolaan Aset dengan Maqashid Sharia Index Habiburahman, Fadil; Ruhadi, Ruhadi; Sumiyati, Sumiyati
Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 2 (2024): Oktober 2024
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v5i2.241

CAR is used as an indicator of financial health that helps banks manage risks effectively and prevent financial crises. With adequate CAR, banks can allocate assets efficiently according to sharia principles and still achieve profitability. This study aims to determine the mediation of the capital adequacy ratio in the relationship between asset management and sharia bank performance (maqashid sharia index) in sharia banking. The population in this study were 13 sharia commercial banks registered with the Financial Services Authority (OJK) in 2017 to 2022. The research sample was obtained from the entire population using a saturated sampling technique. The type of data used in this study is secondary data with a quantitative research method. Data analysis and testing of the research hypothesis used the Structural Equation Model Partial Least Square (SEM-PLS) method. The results of this study indicate that fixed asset turnover has no effect on the capital adequacy ratio, while total asset turnover has a significant effect on the capital adequacy ratio. Fixed asset turnover and total asset turnover have a significant effect on the maqashid sharia index, while the capital adequacy ratio has no effect on the maqashid sharia index in Islamic commercial banks. The results of this study indicate that the capital adequacy ratio cannot mediate the relationship between fixed asset turnover and total asset turnover with the maqashid sharia index.

Social Empowerment Incubator: A Collaborative Model of Community Participation in Bandung Sopandi, Encep; Hadi Kushendar, Deden; Habiburahman, Fadil
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1274

Social empowerment incubators play an important role in encouraging community participation and collaboration to drive sustainable social change. This study examines the development and implementation of a social empowerment incubator in Bandung, Indonesia, with a focus on its impact on community engagement, participatory governance, and collaborative networks. Using a qualitative approach with case studies, in-depth interviews, and participatory observations, this study explores how these incubators serve as catalysts for social innovation and local development. These findings highlight key success factors, challenges, and best practices in managing social incubators to empower marginalized communities. The study contributes to the discourse on social entrepreneurship and participatory governance by providing policy recommendations to improve the effectiveness of social incubators in urban environments

Social Empowerment Incubator: A Collaborative Model of Community Participation in Bandung Sopandi, Encep; Hadi Kushendar, Deden; Habiburahman, Fadil
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1274

Social empowerment incubators play an important role in encouraging community participation and collaboration to drive sustainable social change. This study examines the development and implementation of a social empowerment incubator in Bandung, Indonesia, with a focus on its impact on community engagement, participatory governance, and collaborative networks. Using a qualitative approach with case studies, in-depth interviews, and participatory observations, this study explores how these incubators serve as catalysts for social innovation and local development. These findings highlight key success factors, challenges, and best practices in managing social incubators to empower marginalized communities. The study contributes to the discourse on social entrepreneurship and participatory governance by providing policy recommendations to improve the effectiveness of social incubators in urban environments

Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak dalam Pembayaran PBB-P2 di Bandung Habiburahman, Fadil; Darwati, Darwati; Yulianti, Yulianti; Sopandi, Encep
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6526

This study is driven by the significance of taxpayer compliance in the payment of Rural and Urban Land and Building Tax (PBB-P2), which is believed to be influenced by taxpayer awareness and the quality of tax services. The objective of this research is to examine the impact of taxpayer awareness and service quality on the level of compliance in fulfilling PBB-P2 obligations. A quantitative approach was employed, utilizing a descriptive associative research design. Primary data were obtained through questionnaires distributed to 100 taxpayers in the UPT Bapenda Bandung City. Sampling using purposive sampling technique with cluster sampling approach. The t-test and F-test were employed for hypothesis testing. Findings revealed that, both partially and jointly, taxpayer awareness and tax service quality significantly and positively affected compliance in paying PBB-P2.

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