Abstract:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:This research aims to explore the role of the Deposit Insurance Corporation (LPS) in protecting customers when banks fail. The research methods used include policy analysis, case studies of failed banks, and reviews of related…
elated laws. It is hoped that the research results will provide a deeper understanding of the effectiveness of the legal protection provided by LPS to customers in the context of bank failures and the related compensation claims process. The Deposit Insurance Corporation (LPS) has a crucial role in protecting customer deposits when banks experience liquidation. In this context, LPS functions as a legal protection strategy for customer deposits held in banks. This action is important to maintain public confidence in banking amidst economic uncertainty. In response to the 1998 monetary crisis, the Indonesian government issued a policy of guaranteeing bank payments, including public deposits, through LPS. The importance of LPS is revealed when banks experience failures that have the potential to threaten the security of customer funds. In this situation, LPS guarantees the customer's refund up to a certain limit, providing the necessary financial protection. This creates a sense of security for customers and promotes banking system stability. With LPS, customers can be assured that their funds are safe even if unexpected events occur in the banking world. The role of LPS as a deposit insurance institution is inherent in the government's efforts to regulate and supervise the financial sector. LPS plays a role as the front guard in protecting customer interests, maintaining financial system stability, and preventing potential losses that could arise due to the possibility of bank failure.
Abstract:Menganalisis persepsi masyarakat terhadap efektivitas kebijakan program pemerintah di Kelurahan Tugu Utara. Pendekatan kuantitatif digunakan dengan pengumpulan data melalui survei terhadap 110 responden menggunakan metode…
e stratified random sampling. Hasil menunjukkan bahwa transparansi, pelibatan masyarakat, dan distribusi manfaat menjadi faktor penting keberhasilan program. Namun, kendala seperti keterbatasan anggaran, kurangnya partisipasi masyarakat, dan sosialisasi yang tidak merata masih menjadi hambatan. Rekomendasi penelitian mencakup peningkatan sosialisasi melalui media komunikasi yang beragam, peningkatan transparansi alokasi anggaran, serta pemberdayaan masyarakat untuk mendorong partisipasi dalam perencanaan dan implementasi program. Selain itu, implementasi e-government disarankan untuk mempermudah akses informasi dan meningkatkan kinerja program. Kesimpulan menunjukkan bahwa meskipun program pemerintah memiliki potensi besar dalam meningkatkan kesejahteraan masyarakat, upaya perbaikan dalam aspek transparansi, komunikasi, dan partisipasi masyarakat diperlukan agar kebijakan lebih efektif dan inklusif.
Abstract:Penelitian ini bertujuan untuk merekonstruksi konsep bunga bank dalam perspektif hukum ekonomi Islam, dengan fokus pada pendekatan normatif dan implementasi di lembaga keuangan syariah. Bunga bank sering menjadi isu kontroversial…
roversial dalam sistem keuangan Islam karena dianggap tidak sesuai dengan prinsip syariah. Artikel ini menawarkan model baru yang mampu meningkatkan inklusi keuangan melalui pengembangan produk keuangan syariah berbasis nilai-nilai Islam. Hasil penelitian menunjukkan bahwa rekonstruksi konsep bunga bank dapat memberikan solusi strategis untuk memperkuat daya saing lembaga keuangan syariah sekaligus mendukung tujuan inklusi keuangan global yang berkelanjutan.
Abstract:Nasi tutug oncom is a traditional Sundanese dish, which is not only a food but also reflects the rich culture and life of the Sundanese people. The purpose of this study examines the uniqueness of nasi tutug oncom and how…
w this dish acts as a tool to express the values, identity, and social dynamics of Sundanese society that continues to evolve in the midst of globalization. The method used is descriptive qualitative method with data acquisition through literature study, interviews with culinary experts and the community, and analysis of how tutug oncom rice is presented in various media, this research tries to reveal the deep meaning behind tutug oncom rice. The research sample is tutug oncom rice. The results show that nasi tutug oncom is more than just food; it symbolizes the hospitality, local wisdom and food security of the Sundanese people. The process of making it, serving it, and eating it, is full of meanings that reflect the values of mutual cooperation, simplicity, and respect for nature. In this era of globalization, nasi tutug oncom faces both challenges and opportunities. On the one hand, this dish can become an Indonesian culinary icon that can be recognized worldwide. However, on the other hand, nasi tutug oncom is vulnerable to changes that can eliminate its uniqueness and original characteristics. This research suggests the importance of preserving and developing nasi tutug oncom without sacrificing its cultural and philosophical significance. Overall, this research shows that food is not just a daily necessity. Through nasi tutug oncom, we can see that food has deep social and cultural aspects, which are important for preserving local cultural diversity.
Abstract:Penelitian ini berfokus pada Ghazwah Fikrah(Perang pemikiran) liberalisme, yang marak belakangan ini, dengan menyoroti dampaknya tehadap pendidikan Islam. Dunia Pendidikan saat ini diguncang oleh Kerancuan berpikir oleh…
liberalisme , hal yang di soroti adalah bagaimana kaum liberalis ini menjadikan dalil Qur’an Sebagai konsep kebebasan Berpikir serta menjadi dasar berpikir dalam pendidikan Islam dan kehidupan sehari-hari. Liberalisme yang identik dengan kebebasan berpikir menimbulkan konsekuensi yang kontroversial dalam konsep pemikiran. Penelitian berjudul " Konsep Al-Qur’an mencegah Ghazwah Fikrah (Liberalisme) dalam Pendidikan menurut Q.S Al-Baqarah 256 Prespektif Tafsir Ibnu Katsir" ini mengkaji fenomena konsep ayat Al-Qur’an surah Al-Baqarah ayat 256 sebagai dasar pemikiran liberalis secara global maupun dalam konteks pendidikan Islam. Dengan pendekatan kualitatif deskriptif, penelitian ini meneliti kondisi kelompok manusia, sistem pemikiran, dan fenomena pada pendidikan islam yang berkembang saat ini. Hasil dari Penelitian ini adalah bahwa konsep berpikiran liberalisasi yang menjadikan surah Al-Baqarah ayat 256 sebagai salah satu dasar ayat untuk berpikir secara bebas dapat dipatahkan dengan prespektif tafsir ibnu katsir yang menyatakan bahwa kebebasan dalam berpikir ini perlu di kaji dan di telaah lebih dalam karena dalam memahmi maksudnya harus disertai pengetahuan yang meluas dan mendalam.
Abstract:Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi manajemen laba pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Dalam konteks yang kompleks ini, penelitian ini menggunakan pendekatan…
atan kualitatif dengan desain deskriptif dan analisis konten. Populasi yang diteliti adalah perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dari laporan keuangan yang telah diaudit. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis tematik. Pembahasan menggarisbawahi bahwa perusahaan yang lebih besar dan lebih menguntungkan cenderung melaporkan laba yang lebih transparan, sedangkan perusahaan dengan utang tinggi berisiko lebih besar terlibat dalam manipulasi laba. Penelitian ini juga menemukan bahwa praktik tata kelola yang baik berfungsi sebagai penghalang terhadap praktik manajemen laba yang tidak etis. Kesimpulan dari penelitian ini menegaskan pentingnya memahami interaksi antara berbagai faktor yang memengaruhi manajemen laba untuk meningkatkan transparansi laporan keuangan. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan teori manajemen laba dan corporate governance, serta implikasi praktis bagi perusahaan dalam memperkuat akuntabilitas dan integritas laporan keuangan.
Abstract:The Department of Education, Youth and Sports is a government agency that operates in the formal and non-formal education service sector as well as in managing education governance in schools. The Department of Education,…
, Youth and Sports has a structural field, one of which is the SUPEG field "General and Personnel Sub-Section", where it deals with a lot of issues related to general and personnel, one of which is incoming and outgoing letters. However, there are obstacles and problems faced, namely that incoming and outgoing letters often have double numbering, some letters cannot be found, the archive process is still manual and there are many other problems. With the existence of this incoming and outgoing mail archive website, it is hoped that it will be useful and can solve this problem at SUPEG in the future. The website was designed using native PHP language and several collaboration languages, namely JavaScript, CSS and others, for the database itself using Xampp. The final result of this research is the production of an Archives Website for Incoming and Outgoing Mail. who can provide information and solve problems that occur in SUPEG "General and Personnel Sub-Section" especially in the correspondence section both within the agency and from outside.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.