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Dani Rahman Hakim
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keberlanjutan@unpam.ac.id
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Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Published by Universitas Pamulang
ISSN : 25285599     EISSN : 26143291     DOI : http://dx.doi.org/10.32493/keberlanjutan
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited researchers, academics and practitioners to give their thoughts on economic issues. For writings that are published entirely the personal responsibility of the author concerned.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 3, No 1 (2018): Keberlanjutan" : 7 Documents clear
PERAN DAN STRATEGI LEMBAGA KEUANGAN SYARIAH (STUDI KASUS) BMT SYARIAH ATTAQWA & BMT IKHTIAR Arief Budi Santoso
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.075 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p802-824

Abstract

AbstractThe aim of this research is to know the role and Strategy of syaria cooperation as a finance institution in Indonesia. The research object are BMT At-Taqwa and BMT Ikhtiar. The research method used in this research are qualitative research, descriptive analysis by interviewing some of employees.  By  using  data  collection  technique  such  as  interviewing  and observing primary informant (BMT At-Taqwa and BMT Ikhtiar Management) and secondary informant (Sharia  Supervisory Council) for data validity.The result of this research showed that there were many fungtions from syaria cooperation to help people in Indonesia based on Islamic rules. Those adjustments can be seen from the steps   of sharia strategic management  taken from islam rules start   from   strategy   formulating,   strategy   implementing,   and   strategy evaluating. The indicators of this research are the process of strategic management done by BMT At-Taqwa and Ikhtiar adjusted to J. David Hunger concept and Thomas L.Wheelen by looking forward from the evaluation. Keywords : Sharia Cooperation, Finance Institution
PENGARUH PEMBIAYAAN, SIMPANAN MUDHARABAH, DAN BIAYA OPERASIONAL BANK TERHADAP SYARIAH MUQASHID INDEX PADA BANK UMUM SYARIAH DI INDONESIA Ririn Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.781 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p721-739

Abstract

AbstractThe purpose of this research is to analyse the influence of the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia, The researcher use 55 sample of 11 Bank Umum Syariah (BUS) in Indonesia within 5 years of annual report period. In this research, the researcher use the Multiple Regression af statistical method to analyse the data.  The result of this research shows that the Financing, Mudharabah Saving Account, and the Bank Operational Cost has positive influence simultaneously to the Syariah Muqasid Index, and  the Financing has positive influence simultaneously to the Syariah Muqasid Index, and  the Mudharabah Saving Account has positive influence simultaneously to the Syariah Muqasid Index.  And researcher   has found that the Mudharabah Saving Account variable has no influence directly to the performance of the Syariah Muqasid Index, because the Mudharabah Saving Account variable is distributed by the bank to the Financing Variable depends on the needs of the bank customers dan the result is divided by the profit sharing according the understanding which is made in the first MOU. KeyWords :the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia
ALOKASI PENDAPATAN DAN LITERASI KEUANGAN Studi Kasus pada Desa Sidomukti Kecamatan Plaosan Kabupaten Magetan Nurul Hidayah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.679 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p825-856

Abstract

AbstractThis study aims to determine the allocation of income and financial understanding to working housewives and housewives who do not work in the Village Sidomukti Plaosan District Magetan. This study used a survey method conducted to 80 respondents consisting of 40 housewives who do not work and 40 housewives who work. This research uses descriptive and explanative research method. This research is done by collecting data to describe and give more detailed explanation about phenomenon of research subject then explain the relationship between phenomena. The results of this study illustrate that there is no significant difference between housewives who do not work and work in the allocation of income. While the level of financial literacy with high categories more owned by working housewives. In addition, the relationship between the level of financial literacy with the allocation of income between both types of housewives has opposite results. Housewives who do not work with high levels of financial literacy are more efficient in allocating their income while for working mothers get the opposite. Keywords: Housewife, income allocation, financial literacy
ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN Mahwiyah Mahwiyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.713 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p740-763

Abstract

AbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits.  After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax,   Corporate Income Tax, Net Methods and Gross Up Method
KETIKA INDONESIA INGIN MENJADI PUSAT KEUANGAN SYARIAH DUNIA Dian Handayani
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.069 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p764-785

Abstract

AbstractIslamic financial market in Indonesia is initiated by market-driven movements. Sukuk issuance is among of them. Growing market, not only domestic but also international, is one of the motivation in Sovereign Sukuk Law initiative. The success of Sukuk issuance has brought new ambitions to make Indonesia as Islamic financial hub in the world. This study aims to analyze the opportunities, challenges, advantages and disadvantages of Indonesia to become the world's Islamic financial center. The study is conducted based on what Malaysia has done – who claim to become a global hub of Islamic capital markets, and Britain – which is a global financial center and set an ambitious agenda to become a global Islamic financial hub. This study uses descriptive analysis and SWOT analysis. As a result, Indonesia has a lot of potential but a more comprehensive strategy is needed to address the challenges in international financial markets. Keywords: Islamic finance, Sukuk, Sovereign Sukuk, Islamic Financial Hub
KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Puan Indri Hazimah Indri Hazimah; Ferry Irawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.779 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p786-801

Abstract

AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword:  Tax Base, Income, Gross Revenue, PP 46/2013
PENGARUH KOMPETENSI PEDAGOGIK DOSEN AKUNTANSI DAN PROFESIONALISME DOSEN AKUNTANSI TERHADAP MOTIVASI BELAJAR MAHASISWA AKUNTANSI (Studi Tentang Persepsi Mahasiswa Akuntansi di Universitas Pamulang Tahun Akademik 2015/2016) Yulyanah Yulyanah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.298 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p704-720

Abstract

AbstractThe purpose of this study was to determine how to student's perception about the pedagogical competence of accounting lecturer in the learning process, whether there is significant influence between the pedagogic competence of accounting  lecturer and professioalism of accounting lecturer with learning motivation accounting student at the Pamulang University in academic year 2015/2016. This research uses descriptive method that involved 169 respondent by using questionnaires. Analyzed using a statistical simple regression analysis  (SPSS V.23). Result showed that the variables (pedagogical competence of accounting lecturer and professioalism of accounting lecturer) simultaneously positive effect on learning motivation. Keywords: pedagogical competence, professionalism, learning motivation

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