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BEA MATERAI Audry Hafifa Listy Biran; Nurhalizah Bandaso; Zikri Ismayadi
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam mengenai Bea Materai, termasuk dasar hukum, pengertian, objek Bea Materai, serta sanksi yang dikenakan. Metode yang digunakan dalam pelaksanaan penelitian ini adalah studi pustaka dengan pendekatan kualitatif, yang mengkaji berbagai peraturan perundang-undangan terkait. Hasil kegiatan menunjukan bahwa Bea Materai  memiliki peran penting dalam sistem perpajakan Indonesia, dengan ketentuan yang diatur secara rinci untuk memastikan kepastian hukum dan meningkatkan penerimaan negara. Pemahaman yang benar mengenai Bea Materai penting untuk menghindari pelanggaran dan sanksi yang ditetapkan.
STRUKTUR DAN PERAN ORGANISASI DALAM PENERAPAN GOOD CORPORATE GOVERNANCE Salsabillah Zahwa Khairunnisa; Nurhalizah Bandaso; Muhammad Kurniawan Pulungan; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7833

Abstract

This study examines the role and organizational structure in supporting the implementation of Good Corporate Governance (GCG) amid accelerating globalization and technology that create intense business competition. Employing a library research method with descriptive qualitative analysis, the research synthesizes secondary data from ASEAN Corporate Governance Scorecard (ACGS) 2024-2025, OJK SNLIK reports, UGM studies, and BEI company cases such as BRI, Bank Mandiri, and Garuda Indonesia for the 2021-2025 period. Key findings reveal that the two-tier organizational structure (RUPS quorum 80%, independent Board of Commissioners 55%, risk-audit committees based on COSO) serves as a crucial mediator enhancing GCG effectiveness per OECD principles and POJK 21/2015, with strong correlation to ROE (r=0.62r=0.62, p<0.01) and 20-30% market cap increase in state-owned banks. However, persistent barriers including low executive GCG literacy (<50%), conflicts of interest in family firms (70-80% BEI), and weak internal controls (fraud triangle in Garuda case with 40% share price drop) underscore the need for a hybrid local GCG model based on gotong royong and ISO 37001. This research contributes to integrative agency-stewardship-institutional theory, recommending stronger OJK enforcement, 60%+ board independence, and primary SEM-PLS validation in North Sumatra for emerging markets GCG models.​
IMPLEMENTASI MANAJEMEN PEMBIAYAAN PADA PRODUK MURABAHAH, MUDHARABAH, DAN MUSYARAKAH DI BANK SYARIAH Audry Hafifa Listy Biran; Nurhalizah Bandaso; Mhd. Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8566

Abstract

This study discusses how financing management is applied in Islamic banking, focusing on Murabahah, Mudharabah, and Musyarakah contracts. The research uses a qualitative descriptive approach through literature review, which involves analyzing previous studies, related regulations, and Islamic finance concepts. The study finds that managing financing in Islamic banks is not only about profit optimization but also about ensuring compliance with Sharia values. Each contract requires different strategies for risk control and profit distribution. Effective management helps maintain financial stability, supports the achievement of maqashid Al-Shariah, and strengthens public trust in Islamic financial institutions.