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ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Setianingrum, Any; Madjid, Suhirman; Asaari, Masagus
Jurnal Ekonomi Pembangunan Vol 16, No 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.

PELATIHAN USAHA TANI SAYUR HIDROPONIK BERBASIS MANAJEMEN SYARIAH, DI DESA AMANSARI, KECAMATAN RENGASDENGKLOK, KRAWANG Asaari, Masagus; Setianingrum, Any; Santosa, Perdana Wahyu
Studi Kasus Inovasi Ekonomi Vol 4, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v4i1.9816

Mitra adalah kelompok tani, Ikatan Remaja Masjid, ibu-ibu PKK yang merupakan komunitas penggiat dan pemberdayaan masyarakat di wilayah Desa Amansari, Kecamatan Rengasdengklok, Karawang. Hampir semua mitra belum memahami potensi ekonomi dari usaha sayur hidroponik dan bagaimana mengembangkannya. Pelatihan penting diadakan untuk memberikan pembekalan dan pemantapan terkait dengan pemanfaatan sumber daya alam sebagai tambahan pendapatan keluarga, memanfaatkan ruang terbuka hijau, sebagai pusat kegiatan lingkungan dan ekonomi alternatif, mendapat sumber pangan yang sehat bagi pemenuhan kebutuhan keluarga dan menciptakan lapangan kerja. Mitra sangat membutuhkan lapangan kerja, karena kebutuhan untuk meningkatkan pendapatan keluarga sangat mendesak. Mitra hampir dapat dikatakan tidak lagi memiliki akses terhadap lahan pertanian, baik sebagai penggarap apalagi sebagai pemilik, karena sebagian besar tanah sudah menjadi lahan industri. Sedangkan lapangan kerja dari sektor industri di sekitar lokasi mitra memiliki daya tampung yang sangat terbatas. Berdasarkan problem tersebut, solusi yang diberikan adalah pelatihan produksi, dan akses pasar dengan menghubungkan mitra dengan koperasi hidroponik Karawang. Pelatihan permodalan diberikan dengan materi pemodalan secara syariah yakni pengadaan modal berdasarkan sistem partnership dan bagi hasil. Metode pelaksanaan yang digunakan adalah pelatihan, penyuluhan, diskusi, musyawarah, dengan mengundang pakar hidroponik, nara sumber keuangan syariah, serta ketua koperasi usaha tani hidroponik Karawang. Dalam metode tersebut juga diberikan pelatihan motivasi agar mitra senantiasa memiliki jiwa kewirausahaan yang mandiri, dan pantang menyerah dari saat pelatihan dan hingga konsisten mengimplementasikan pengetahuan dan ketrampilan yang diperoleh. Metode evaluasi dan monitoring dilakukan dengan cara kunjungan, konsultasi, pendampingan, pantauan khususnya selama 1 tahun setelah kegiatan PKM. Luaran yang ditargetkan adalah dokumentasi dalam bentuk foto dan video kegiatan (100%), publikasi dimedia masa (100%), jurnal nasional terakreditasi (100%), peningkatan pengetahuan (70%), peningkatan ketrampilan (70%), peningkatan produksi (100%), peningkatan jumlah petani sayur hidroponik (25%), peningkatan penjualan (100%), peningkatan akses pasar (100%), peningkatan ruang terbukan hijau (100%), peningkatan sumber sayuran sehat bebas bahan kimia (100%).

ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Any Setianingrum; Suhirman Madjid; Masagus Asaari
Jurnal Ekonomi Pembangunan Vol. 16 No. 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v16i1.8200

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.

Efektivitas, Pemanfaatan Teknologi dan Kemudahan Dalam Penerapan Sistem Informasi Akuntansi (Studi Pada Rumah Sakit Islam Jakarta) Nurul Karima; Masagus Asaari
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

The purpose of this study was to determine the effect of effectiveness, use of technology and ease in the application of accounting information systems on employee performance at Jakarta Islamic Hospital. This type of quantitative research, data collection techniques using a questionnaire, the study sample was 43 employees of the accounting information system division, sampling techniques using saturated samples. Data analysis techniques used multiple linear regression analysis, coefficient of determination, hypothesis testing partially and simultaneously. The results showed that the effectiveness, utilization and ease in the application of accounting information systems had partially and simultaneously a positive effect partially and simultaneously, and also this positive effect was significantly on the performance of employees of Jakarta Islamic Hospital. The coefficient of determination obtained 93.2%, this result means the magnitude of the effectivity of effectiveness (X1), utilization (X2) and ease (X3) in the application of accounting information systems simultaneously on the performance of employees of the Islamic Hospital of Jakarta (Y) is 93.2%, while the rest is 6.8% is influenced by other factors.

PELATIHAN USAHA TANI SAYUR HIDROPONIK BERBASIS MANAJEMEN SYARIAH, DI DESA AMANSARI, KECAMATAN RENGASDENGKLOK, KRAWANG Masagus Asaari; Any Setianingrum; Perdana Wahyu Santosa
Studi Kasus Inovasi Ekonomi Vol. 4 No. 1 (2020)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v4i1.9816

Mitra adalah kelompok tani, Ikatan Remaja Masjid, ibu-ibu PKK yang merupakan komunitas penggiat dan pemberdayaan masyarakat di wilayah Desa Amansari, Kecamatan Rengasdengklok, Karawang. Hampir semua mitra belum memahami potensi ekonomi dari usaha sayur hidroponik dan bagaimana mengembangkannya. Pelatihan penting diadakan untuk memberikan pembekalan dan pemantapan terkait dengan pemanfaatan sumber daya alam sebagai tambahan pendapatan keluarga, memanfaatkan ruang terbuka hijau, sebagai pusat kegiatan lingkungan dan ekonomi alternatif, mendapat sumber pangan yang sehat bagi pemenuhan kebutuhan keluarga dan menciptakan lapangan kerja. Mitra sangat membutuhkan lapangan kerja, karena kebutuhan untuk meningkatkan pendapatan keluarga sangat mendesak. Mitra hampir dapat dikatakan tidak lagi memiliki akses terhadap lahan pertanian, baik sebagai penggarap apalagi sebagai pemilik, karena sebagian besar tanah sudah menjadi lahan industri. Sedangkan lapangan kerja dari sektor industri di sekitar lokasi mitra memiliki daya tampung yang sangat terbatas. Berdasarkan problem tersebut, solusi yang diberikan adalah pelatihan produksi, dan akses pasar dengan menghubungkan mitra dengan koperasi hidroponik Karawang. Pelatihan permodalan diberikan dengan materi pemodalan secara syariah yakni pengadaan modal berdasarkan sistem partnership dan bagi hasil. Metode pelaksanaan yang digunakan adalah pelatihan, penyuluhan, diskusi, musyawarah, dengan mengundang pakar hidroponik, nara sumber keuangan syariah, serta ketua koperasi usaha tani hidroponik Karawang. Dalam metode tersebut juga diberikan pelatihan motivasi agar mitra senantiasa memiliki jiwa kewirausahaan yang mandiri, dan pantang menyerah dari saat pelatihan dan hingga konsisten mengimplementasikan pengetahuan dan ketrampilan yang diperoleh. Metode evaluasi dan monitoring dilakukan dengan cara kunjungan, konsultasi, pendampingan, pantauan khususnya selama 1 tahun setelah kegiatan PKM. Luaran yang ditargetkan adalah dokumentasi dalam bentuk foto dan video kegiatan (100%), publikasi dimedia masa (100%), jurnal nasional terakreditasi (100%), peningkatan pengetahuan (70%), peningkatan ketrampilan (70%), peningkatan produksi (100%), peningkatan jumlah petani sayur hidroponik (25%), peningkatan penjualan (100%), peningkatan akses pasar (100%), peningkatan ruang terbukan hijau (100%), peningkatan sumber sayuran sehat bebas bahan kimia (100%).

Waste Management in Sumur Batu Village, Central Jakarta *Harry Budiantoro; Suhirman Madjid; Masagus Asaari; Imelda Sari; Hesty Juni Tambuati Subing
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.27333

Waste Management in Central Jakarta, Sumur Batu Village is a program organized by the Faculty of Economics, YARSI University for one of the functions of the Tridharma of Higher Education, namely Real Business Lectures (KKN). Waste from processing domestic and industrial needs is a major problem in all regions and regions, including Sumur Batu village in Kemayoran sub-district in Central Jakarta. If garbage is disposed of carelessly, for example thrown into a river and cannot be used at all, it can become shallow for the river, even the waste can become a flood disaster for the area. In fact, properly processed waste can prevent various diseases among residents, and waste can improve the economy and welfare of the people of Sumur Batu Village. Good waste management requires community involvement and participation. In Sumur Batu village, the support and knowledge of every head of household is very important for the welfare of the family. Household waste is separated beforehand and can encourage residents to engage in various activities and creativity to improve their economy, including fertilizer production, selling inorganic waste directly to businesses or turning recycled products into recyclables themselves. to recycle. You can earn money.

The Effect of Application of Tax Amnesty on Taxpayer Compliance Madjid, Suhirman; Asaari, Masagus
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

This study aims to determine and compare taxpayer compliance before and after the Tax Amnesty by using the Paired Sample t-test. The population of this study is individual taxpayers participating in Tax Amnesty in the surrounding areas of DKI Jakarta. Sampling used the accidental sampling method. Based on this method, a sample of 552 WPOP was obtained. The data used are primary data with a survey method using questionnaire media. The results of the study show that there is an effect of Tax Amnesty on taxpayer compliance. The results of this study can be used as a reference in implementing the Tax Amnesty that will be applied later. Must taxes should take advantage of the policy Tax Amnesty by reporting assets and liabilities honestly to the Director General of Taxes so you will not be fined or tax penalties. In this case, the supervisory function of the Director General of Taxes should be maximized so Taxpayer compliance in any reporting year is improved

The Influence of Management Control Systems on the Financial Performance of Hospitals Asaari, Masagus; Madjid, Suhirman
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.51

The financial performance of a hospital largely determines the service quality of a hospital. The hospital's financial performance requires a hospital management control system consisting of structures and processes. This study aims to determine whether the Management Control Structure and Management Control Process influence the financial performance of Hospitals in the Municipality of Bogor and Bogor Regency for the 2016 period. This type of research is explanatory research; the data sources are primary and secondary data. Primary data collection techniques using questionnaires and secondary data collection with documentation. This study used a population of 16 hospitals in the Municipality and Bogor Regency. The analysis used is hypothesis testing, with the data analysis method used is Path Analysis. The results showed that the Management Control Structure and Management Process had a positive direct effect, either partially or simultaneously, on the Financial Performance of Hospitals in Bogor Municipality and Bogor Regency.

Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality? Widiasalwa, Syadzwana; Asaari, Masagus; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.165

The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.

Analisis peran satuan pengawasan internal dan komite audit terhadap pencegahan kecurangan Komala, Lenda; Asaari, Masagus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the role of the Internal Audit Unit (SPI), and the Audit Committee, which assist the supervisory function by management and the board of commissioners in preventing fraud that has a negative impact on company performance and state finances. This research is a type of quantitative descriptive research, with the research population being state-owned companies in Indonesia. Primary data was obtained by using a questionnaire technique. To measure the effectiveness of the SPI and the Audit Committee in preventing fraud, the Path Analysis model is used. The results of this study indicate that the effectiveness of the Internal Audit Unit and the Audit Committee has a positive influence on fraud prevention, through improving the company's internal control. Other factors such as corporate culture, leadership as well as sharpening tasks and missions are also quite dominant in preventing fraud.

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