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International Research of Economic and Management Education
Published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung
ISSN : 27217973     EISSN : 28096320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
International Research of Economic and Management Education is a Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal will focus on providing quality research in the areas of economics, and management. The goal of the journal is to cover topics that are paramount in economics and management. Accordingly, papers that focus on emerging and interdisciplinary topics are encouraged. In addition, the goal of the journal is to provide research that is relevant and applicable to a diverse set of education researchers and professionals. The Journal is published twice a year in January and July. The aim of the journal is to disseminate the economic and management research done by researchers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 2 (2021)" : 5 Documents clear
Theological Approach in Building an Eco-Friendly Economic Self-reliance Movement (Study of Biogas Installation in the Quran) Rohmat Dina; Heri Budianto; Sri Suryani
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.48 KB)

Abstract

Cleanliness is very important in Islam, both physical, environmental, and mental cleanliness that is visible or invisible. It is also recommended to maintain and keep the surrounding environment from dirt to keep it clean. This study aims to find out how the legal nature of biogas and how to use biogas in an Islamic perspective based on the demands of revelation and sunnah and a comparison of the opinions of the scholars. This research is field research. The data collection method used in this study was the observation, interviews were conducted directly to perpetrators of the installation and the community in Sembersari Village, Gedong Tataan District, Pesawaran Regency. The results showed that the process of converting cow dung into biogas through the installation of a biogas digester, not through combustion or processed with fire so that the gas produced from dung or unclean objects is not considered unclean.
Tax Avoidance in the Form of Base Erosion and Profit Shifting in Digital Economic Transactions by Multinational Companies Ricky Apriadi; Lita Monalysa
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.446 KB)

Abstract

Google, recently has received some attention from the Indonesian government regarding tax avoidance. The attentions occur for major profit Google has gained through commercial, without tax contribution to Indonesia, is deemed to be unethical and unfair. Google as a company, receives income and utilizes public facilities in Indonesia, but shifts the income it earns in Indonesia into Singapore, so to speak it commits tax avoidance. The scheme of tax avoidance that Google has managed can also be termed as profit shifting. Profit shifting strategy itself may cause a decrease in tax earnings, hence becoming a threat for Indonesian base erosion. The main focus of this study is the tax avoidance scheme by Google, inhibiting factors of government policy against tax avoidance, and the government's strategy to face the tax avoidance. Data sources for this research are obtained from books, internet articles, and relevant constitutional regulations. The result from the study indicates Google has demonstrated tax avoidance in Indonesia by displacing its earnings to Singapore using the Double Irish Dutch Sandwich scheme. In addition, the Indonesian government faces several problems concerning its policy against tax avoidance, since Google does not own a permanent establishment in the country mentioned, accordingly it is difficult for the government to collect acquired tax payable that Google should have been compensated. The recommendation in this study for the government is to establish tax regulation dealing digital economy across jurisdictions or countries for multinational companies, or over the top.
The Importance of Natural Disaster Insurance in Indonesia Laila Sasikirana; Azzahra Nabilla Maisun Syaiim; Fuad Al Mubarok
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.854 KB)

Abstract

Insurance is an agreement that has been agreed upon by both parties between the insurer (insurance company) and the insured (someone who buys insurance services). In the agreement, the insured must pay a certain amount of money within a specified time, which is called the premium. Insurance premiums will determine the compensation that will be given. Insurance provides protection from risks that cause them to reduce the risk of loss when an asset is damaged, minimize the impact of unexpected events such as looting or disasters, and minimize the expenditure of large medical funds in the event of an accident on the insured. Indonesia has the potential for natural disasters with a high intensity of natural disasters and has a fairly high potential for losses. The disaster management process regulated in Law Number 24 of 2007 concerning Disaster Management still has weaknesses, namely the absence of a derivative regulation of the disaster management law, not yet optimal support for disaster budgets, the slow mechanism of the disaster management fund process, and slow mitigation and response efforts. disaster emergencies, and weak coordination between relevant agencies. These weaknesses make it longer and the losses incurred increase so that it adds to the burden due to natural disasters.Insurance is an agreement that has been agreed by both parties between the insurer (insurance company) and the insured (someone who buys insurance services). In the agreement the insured must pay a certain amount of money within a specified time, which is called the premium. Insurance premiums will determine the compensation that will be given. Insurance provides protection from risks that cause one of them to reduce the risk of loss when an asset is damaged, to minimize the impact of unexpected events such as looting or disasters, and to minimize the expenditure of large medical funds in the event of an accident to the insured.Indonesia has the potential for natural disasters with a high intensity of natural disasters and has a fairly high potential for losses. The disaster management process regulated in Law Number 24 of 2007 concerning Disaster Management still has weaknesses, namely the absence of a derivative regulation of the disaster management law, not yet optimal support for disaster budgets, the slow mechanism of the disaster management fund process, and slow mitigation and response efforts. disaster emergencies, and weak coordination between relevant agencies. These weaknesses make it longer and the losses incurred increase so that it adds to the burden due to natural disasters.
Standards for Management of Islamic Religious Education in Indonesia Lukman Surya; Tetra Jumif Januarius
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.338 KB)

Abstract

Islamic Religious Education is the main subject in accordance with the 2013 curriculum, in line with this for the sake of implementing the teaching and learning process in order to fulfill the indicators listed in the lesson plans and syllabus. Learning management is the teacher's task, starting from making lesson plans, learning processes, and evaluating learning. Teachers are required to implement the principles of learning management, namely Planning, Organizing, Movement, and Controlling Supervision. Then the Islamic Religious Education Teachers at SMA have implemented the above principles and even then, what is done by Islamic Religious Education teachers at SMAN 2 and SMAN 7 Bandar Lampung carry out the learning management process well, starting with planning as outlined in the manufacture of complete learning tools, then starting the process learning begins with opening activities, then the core activity is the process of providing material and ends with closing. Furthermore, the learning evaluation process is carried out using various techniques, both in writing and orally. It can be concluded that if the implementation of learning management standards in the world of Indonesian education should have been carried out in accordance with what has been carried out by Islamic Religious Education teachers at SMAN 2 and SMAN 7 Bandar Lampung, the stages in the learning process and are considered very good and have been completed. in accordance with the principles of learning management in Indonesia. 
Influence of Digital Trends and Behavioral Financial on Investment in Sharia Capital Market Amin Setiyadi; Tri Setyorini; Heni Noviarita
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.594 KB)

Abstract

It was found that fraudulent investments that cost the state Rp. 114.9 trillion and the level of financial literacy in 2019 in the Province. This study aims to determine how digital trends and financial behavior affect investment interest in Islamic economics master students at UIN Raden Intan Lampung. The research population is postgraduate students of the Islamic economics study program at UIN Raden Intan Lampung batch 2019, 2020, 2021. The sample used is a saturated sample with a sample of 60 respondents. Hypothesis testing uses data analysis techniques using the SPSS version 22 application. The findings of this study are digital trends (X1) and financial behavior (X2) simultaneously (together) affect investment interest (Y) or have a significant meaning.

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