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Dedi Junaedi
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visa@laaroiba.ac.id
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LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa
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INDONESIA
Journal of Vision and Ideas (VISA)
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 28092643     EISSN : 28092058     DOI : 10.47467/visa
Core Subject : Religion, Economy, Humanities, Science, Education, Agriculture, Social,
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other
VISA: Journal of Visions and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering research results, studies, thoughts, and ideas related to visions and solutions to various problems in the economic, social, educational, communication, science and environmental fields. VISA: Journal of Visions and Ideas is a peer-reviewed national journal published by Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in cooperation with Masyarakat Ekonomi Syariah (MES), Ikatan Ahli Ekonomi Islam (IAEI), and Intelectual Association for Islamic Studies (IAFORIS).
Arjuna Subject : Umum - Umum
Articles 140 Documents
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Analisis Penerapan Konsep Asset And Libality Management dengan Sistem Perbankan Syariah di Indonesia Abu Dzar Al-Ghifari; Pani Akhiruddin Siregar
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5496

Abstract

In banking operations, Asset Liability Management (ALMA) is the main focus in managing commercial banks. As a tool for analyzing and managing banking operations, it is something that is paid attention to by banking practitioners and academics. This research uses a type of library research. Bibliography research is research carried out using a bibliography in the form of books, memos and information from previous research. On the other hand, the method used is storytelling and analysis. This research results that the application of Asset and Liability Management in Islamic Banking is implemented in a special unit called ALCO (Asset and Liability Management Committee). This committee is responsible for planning, organizing and supervising Islamic bank investments. Keywords: Asset Liability Management, Sharia Banking, Systems and Concept
Kebijakan, Sumber Daya, Program dan Kegiatan Perpustakaan Makmur Syukri; Taufik Hidayat
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5639

Abstract

The library is the most appropriate place to provide knowledge for studying, reading, conducting research, and also seeking answers to every problem that arises, whether it is a problem that concerns the human individual or problems that exist in society, nation and state. Libraries must be managed with good management so that the library can run well and be enjoyed by visitors who come to the library. Library management ensures that all efforts to achieve library goals utilize human and non-human resources while still paying attention to functions, roles and expertise. Human resources play an important role as organizers and the key to the success of a library. Libraries as information units will have good performance if they are managed with quality human resource management. With good human resource management, library activities will achieve the stated goals.
Sertifikasi Halal Daging Sapi Potong Sebagai Upaya Perlindungan Konsumen Muslim di Pasar Rawa Indah Kota Bontang Azzahratul Azkiya; Siti Azizah
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5662

Abstract

Indonesia is a country with the biggest amount of Muslim population in terms of adhering to the religion of Islam The issue of halal food is a sensitive issue in society. The government has a huge responsibility to protect the entire society, especially the consumer, ensuring the halal status of the distributed products in the market. The purpose of this research is to learn about the mechanism of halal certification for beef that is done in Technical Implementation Unit of Slaughterhouse in Bontang to be distributed in Rawa Indah Market of Bontang and to learn about halal certification implementation as a fulfillment of consumer rights and obligation of business actor in an effort to protects Muslim consumers in Rawa Indah Market of Bontang. The result of the research is expected to be used as a source of information for Muslim consumers about the halal certification implementation of beef and as an evaluation for business actors to perform their obligation of providing consumer protection. The data is obtained from interviews using unstructured interview method with several informants directly (face to face) and indirectly (WhatsApp). In addition, data collection is done by doing a survey that is filled by 30 participants who are Muslim consumers in Rawa Indah Market of Bontang, survey is done using Google Form. The research methodology used in the study is descriptive qualitative approach. The result of the research is that Technical Implementation Unit of Slaughterhouse in Bontang has done halal certification in accordance with the regulation although there are difficulties in the process of halal certification. The business actors in Rawa Indah Market of Bontang also understand halal certification and implement it by sending cows to be butchered in Technical Implementation Unit of Slaughterhouse in Bontang that is already certified as halal. Muslim consumers in Rawa Indah Market understand halal certification but are not able to determine a product’s halal status without the halal label and halal certificate. Beef sold in the traditional market or modern market comes from halal certified slaughterhouses. The process of butchering follows a standard ASUH concept (Aman, Sehat, Utuh, Halal) in accordance with the Islamic Sharia. Consumer protection is not only the obligation of business actors but also the government entity such as providing socialization about halal certification and consumer protection. The implementation of halal certification and halal label is a fulfillment of Muslim consumers right to get the product they desire.
Analisis Fungsi Perpustakaan dalam Pendidikan di Indonesia Sri Wahyuni; Makmur Sukri
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5670

Abstract

The function of the library is as an education center, information center and recreation center and as a medium and means of providing knowledge and insight into science. The aim is to arouse people's interest in reading, encourage the expressiveness and imagination of library users, and provide understanding to users to be able to maintain and care for collections of library materials well. Apart from that, the function of the library is also as a forum for students to increase their interest in reading with the aim of expanding their insight, whether it be religious, scientific or social knowledge, apart from student learning achievements, apart from functioning for students, libraries can also be used by teachers in schools as a place to look for reference material for teaching materials and a place to find solutions to subject matter. The aim of this research is to find out how the library functions in education. The results of the research show that there are several studies which explain that the function of the library is very important for students at the elementary, middle, high school and even at the tertiary level. This can be proven based on the results Researcher interviews with several students stated that with a library students can easily get information, get solutions related to lecture material and a place to translate foreign books.
Analisis Penegakan Hukum terhadap Kasus Ujaran Kebencian di Media Sosial Berdasarkan Hukum Positif di Indonesia Anisyah Citra; Dwi Novitasari; Syarifah Jamilah; Rosiana Puspita Sari
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5710

Abstract

The legal meaning of hate speech is that it is prohibited to be spoken, performed, written or acted out because it can cause violence and prejudice against the perpetrator or victim of this behavior. Websites that use or implement hate speech are called hate websites. The research approach method in this legal research is a normative legal approach, namely an approach that uses a legal positivist conception. The normative legal approach in this research means that analyzing problems is carried out using secondary data. This research resulted that in handling hate speech crimes the police enforce the law against hate speech based on the Circular Letter of the Chief of Police Number: SE/06/X/2015 concerning Handling hate speech. Handling hate speech in Indonesia has been supported by the ITE Law, where this law provides more specific regulations regarding criminal acts committed via electronic media.
Pengaruh Profitabilitas dan Beban Pajak Tangguhan terhadap Penghindaran Pajak: Studi Kasus pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Mellisa Karen Benedicta; Joan Yuliana Hutapea
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.5712

Abstract

This research is intended as an effort to evaluate the impact of an organization's profits and retribution costs which are recognized as being related to the tendency of foundation organizations listed on the Indonesian Stock Exchange to avoid costs during the 2018-2022 period. Seven companies were selected as samples from a total of 67 companies using a purposive sampling approach technique. This research was tested using descriptive statistical techniques, examination of classical assumptions, and multiple linear regression analysis to test the research hypothesis. The results of the t-test statistical test indicate that there is a mathematically significant correlation between tax avoidance practices and the level of profitability, with a significance level of 0.004. However, there are no significant implications of the existence of deferred tax expenses on tax avoidance practices, as reflected at the significance level of 0.110. By referring to the results of the coefficient of determination analysis, it can be proven that profitability and simultaneously, deferred tax expenses have a significant influence on tax avoidance strategies, reaching 23.3%.
Analisis Daya Saing pada Industri Perbankan di Kota Medan: Digitalisasi Perbankan dengan Pendekatan SWOT Teddy Wiranata; Nikson Marpaung; Wiwied Risdianto Putri; Salihah Aula Br Sembiring; Fitri Annisa; Sanusi Gazali Pane
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5713

Abstract

The banking industry in Medan City has experienced significant growth alongside technological advancements and digitalization. This transformation encompasses the utilization of Information and Communication Technology (ICT) to enhance operational efficiency and innovate banking services. While major banks have extensive branch networks and strong reputations, some may face challenges in swiftly adopting new technologies. Significant opportunities lie in expanding digital banking services through investments in mobile applications, cutting-edge technology, and collaborations with local fintech companies. However, competition from digital banks and cybersecurity risks pose noteworthy threats that require attention. SWOT analysis can provide crucial insights for banks in Medan to identify competitive advantages, address weaknesses, and capitalize on strategic opportunities. This research aims to understand the influence of digitalization on the competitiveness of the banking industry in Medan City, identifying strengths, weaknesses, opportunities, and threats, while offering strategic recommendations to sustain and improve positions in this rapidly evolving market. The benefits of this journal include profound comprehension of digitalization's impact, optimized competitive advantages, market adaptation, contributions to local economic growth, regulatory policy guidance, and added value to the community and local economy.
Pengaruh Leverage dan Transfer Pricing terhadap Tax Avoidance pada Perusahaan Pertambangan Batu Bara yang Terdaftar di BEI Periode 2019-2022 Bonita Roida Masliana Manullang; Marthinus Ismail
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.5734

Abstract

This research is intended to explore whether leverage (debt) and transfer pricing have a significant impact on tax avoidance practices. The secondary data used comes from the annual financial reports of companies in the mining sector, especially the coal subsector, which have been collected from the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The purposive sampling method was applied in this research. The test results show that leverage has a significant influence on tax avoidance with a value of 0.003. On the other hand, transfer pricing does not show a significant impact on tax avoidance, with a value of 0.339. Leverage and transfer pricing, when considered as different variables, have a significant impact on tax avoidance with a value of 0.005.
Pengaruh Perkembangan Financial Technology terhadap Kepuasan Kualitas Pelayanan Transaksi Hanum Auliya Rahmadhani; Ina Wadiatul Aqidah; Rizky Nur Yasin
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.5797

Abstract

The purpose of this study was to determine how the development of financial technology affects the satisfaction of transaction service quality. This research uses quantitative methods, and primary data is used in this research. This study used a non-probability purposive sample, with 108 respondents as the sample. In this study, data was used for multiple linear regression analysis. The test tool used is version 23 of the SPSS program. The results of this study state that the development of financial technology has a positive effect on transaction service quality satisfaction.
Pengaruh Keseimbangan Kehidupan Kerja terhadap Kinerja Auditor dengan Stres Kerja Sebagai Variabel Mediasi Wahid Rakhmanto; Titik Rosnani
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.5799

Abstract

This research was conducted to determine and analyze the influence of work-life balance through the mediating variable work stress on the performance of BPK auditors representing West Kalimantan Province. The research respondents were 30 auditors who held the positions of first expert examiner and junior expert examiner. Data collection was carried out through an online questionnaire by providing an assessment of work-life balance indicators, testing work stress as a mediation and measuring its impact on the performance of BPK auditors. The data obtained was then analyzed using SmartPLS version 4 software. The results showed that work-life balance had no significant effect on auditor performance, work-life balance had a significant effect on auditor work stress, work stress had a significant effect on auditor performance and work-life balance had a significant effect on auditor performance through the mediating role of work stress.

Page 13 of 14 | Total Record : 140

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