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Arkus
Published by HM Publisher
ISSN : 20891393     EISSN : 28085035     DOI : https://doi.org/10.37275/arkus
Core Subject : Religion, Humanities, Health, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences
Arkus publishes original articles, article reviews, and case reports and is designed as a place of dissemination of information and scientific knowledge to develop human wealth. Arkus publishes all manuscripts in multidisciplinary fields (social sciences, sciences, technology, engineering, health, education, religion, law, economics and environmental).
Arjuna Subject : Umum - Umum
Articles 6 Documents
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Search results for , issue "Vol. 8 No. 2 (2022): Arkus" : 6 Documents clear
Victimology Review of Online Gambling Perpetrators in the Perspective of Indonesian Criminal Law Alvan Rahfiansyah Lubis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.182

Abstract

Victimology is a science used to study victims. Following its meaning Victimology comes from the Latin word victima which means victim and logos which means scientific knowledge or study. The ease of access to gambling websites lures many people to try and get involved with online gambling. This study aims to discuss the victimization review of online gambling perpetrators from the perspective of Indonesian criminal law. This research is sociological legal research. Victimology in this regard is defined as a scientific study of victimization, including the relationships between victims and offenders, the interaction between victims and the criminal justice system. In conclusion, gambling is not justified regardless of its form in terms of playing cards, lottery, or slot gambling. Everyone involved in gambling, whether as a bookie or a gambler, must face legal consequences related to his actions.
Factors Related Tax Avoidance on Food and Beverage Manufacturing Companies Listed in Indonesia Stock Exchange Period 2017-2020 Mutmainah
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.183

Abstract

Tax avoidance is an effort to reduce the burden of taxes paid but is carried out legally and ethically, and does not conflict with the applicable tax rules. This study aims to determine the factors that influence tax avoidance, with a focus on analyzing the variables of leverage, profitability, and capital intensity. The design of this research is analytic observational. The research subjects are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2017-2020. There were 11 companies that meet the sample criteria. The results of the analysis show that the mean + SD on the tax avoidance variable is 0.887+1.973. The mean + SD on the leverage variable is 0.498+0.622, the profitability variable is 0.913+2.781, and the capital intensity variable is 0.729+ 0.794. In conclusion, the factors of leverage, profitability, and capital intensity have no effect on tax avoidance in food and beverage manufacturing companies on the Indonesia Stock Exchange in 2017-2020.
Analysis of the Effect of Financing on the Profitability of Islamic Commercial Banking in 2016-2020 Aguk Triyanto; Imam Mukhlis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.188

Abstract

This study was conducted to determine the effect of mudharabah, musyarakah, murabahah, and non-performing financing (NPF) financing on the profitability of sharia commercial banks registered with the Financial Services Authority (OJK) for the 2016-2020 period. The analysis used in this study uses vector error correction models (VECM) analysis techniques. The results of this study indicate that in the short term there is only one significant variable on return on assets (ROA), namely the NPF variable. Meanwhile, the results of the long-term analysis show that the mudharabah and NPF variables have a significant effect on ROA at the 5% level. Meanwhile, the musyarakah and murabahah variables have no significant effect on ROA. Meanwhile, the impulse response function (IRF) of the mudharabah, musyarakah and murabahah variables have a positive and negative effect, while the NPF variable has a negative effect. For FEVD the variable that has a major contribution to ROA is mudharabah financing, followed by murabahah and NPF, then the last contribution is the musyarakah variable.
Infaq Box Program (KOIN) in Improving the Role of Shodaqoh Based on Local Wisdom Qurrotu Ayniy; Imam Mukhlis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.189

Abstract

Zakat, infaq, shadaqah and waqaf is an instrument used from the time of the Prophet and is one of the most effective instruments in overcoming economic problems. The government's step in developing the potential of the Islamic economy in Indonesia, which is based on a large Muslim population, is one of the early stages of the development of the Sharia system in Indonesia. The potential of ZISWAF has now been realized and has begun to be carried out both centrally and in the regions. UPZIS Lawang District is one of the non-profit regional institutions engaged in collecting infaq, shadaqah and zakat under LAZISNU Malang Regency. The motto of one day one thousand shadaqah gives its charm to the community. In addition, the collection of funds is carried out using methods that are not as common as other shodaqoh. The method used in this study is qualitative. Qualitative methods are used to see the community's knowledge of the institution and become a reference for assessing the opportunities and challenges in maximizing the potential of ZISWAF in the community. The existence of regional non-profit institutions can indirectly be one of the tools that can assist the government in the welfare of the surrounding community in various targeted fields.
The Effectiveness of the Sodaqoh Rosok Movement (GSR) Program by Lazisnu Batuaji Village, Ringinrejo District, Kediri Regency Agel Cahyo Putro; Imam Mukhlis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.191

Abstract

Nowadays waste is a serious problem for the community, of course, there must be good waste management so that waste can be managed properly and usefully, one of the waste handling innovations implemented, namely the Shodaqoh (GSR).movement shodaqoh in the form of rosok or goods that are not used by Lazisnu, Batuaji Village, Ringinrejo District, Kediri Regency.it programs it easier for people to give alms and will certainly increase awareness in terms of giving alms and maintaining environmental cleanliness. The purpose of this study was to determine the effectiveness of the Shodaqoh Rosok Movement program in Lazisnu, Batuaji Village, Ringinrejo District, Kediri Regency. This type of research includes qualitative research The indicators used to measure effectiveness use the indicators proposed by Budiani, namely the accuracy of program targets, program socialization, program objectives, and program monitoring. The results of this study indicate that the Shodaqoh Rosok Movement (GSR) program in Lazisnu, Batuaji Village, Ringinrejo District, Kediri Regency has been running well and effectively. The results of the study show that the four indicators, namely, the accuracy of program targets, program socialization, program objectives, and monitoring have been effective. So that the Shodaqoh is feasible to continue to run so that it provides benefits for the environment and benefits in the fields of education, health, economy, and society.
Analysis of Factors That Play a Role in Enforcing Discipline of State Apparatus in Batam, Indonesia Erniyanti, Erniyanti
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.510

Abstract

Enforcement of state apparatus discipline in Indonesia is still a complex problem. In Batam, one of the largest industrial cities in Indonesia, the discipline of the state apparatus is an important factor in realizing good governance and improving public services. This research aims to analyze the factors that play a role in enforcing discipline among state officials in Batam. This research uses quantitative methods with a survey of 100 state officials in Batam. Data was collected through questionnaires and analyzed using factor analysis and multiple linear regression. The results of the research show that there are five factors that play a role in enforcing the discipline of state apparatus in Batam, namely: (1) leadership commitment, (2) firmness of rules, (3) awareness of state apparatus, (4) supervision system, and (5) strict sanctions. The factors of leadership commitment and firmness of rules have the most significant influence on enforcing the discipline of state officials in Batam. Leadership commitment and firmness of rules are the main keys to enforcing discipline in the state apparatus in Batam. Efforts are needed to increase leadership commitment and firmness of rules in enforcing discipline. Apart from that, efforts also need to be made to increase state officials’ awareness of the importance of discipline, strengthen the supervision system, and provide strict sanctions to state officials who violate discipline.

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