The development of the halal industry will become more competitive with the involvement of the financial industry and sharia banking sectors. This study aims to explore the role of sharia banking in the development of halal food industry in Indonesia. The research method used is descriptive qualitative method with literature review. Based on the results of the analysis, it can be concluded that the role of sharia banking is not only limited to shariah-based financing which is riba (interest), maysir (uncertainty), and gharar (gambling), but also at all stages of production process (halal value chain management). Sharia banks play important role that can use to develop and improve the halal food industry. First on the halal control stage, the second on the logistics process and the last stage of halal verification.AbstrakPengembangan industri halal akan menjadi lebih kompetitif dengan keterlibatan dari sektor industri keuangan dan perbankan syariah. Penelitian ini bertujuan untuk mengeksplorasi peran perbankan syariah dalam pengembangan industri makanan halal di Indonesia. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan telaah literatur. Berdasarkan hasil analisis, dapat disimpulkan bahwa peran perbankan syariah tidak hanya terbatas pada pembiayaan berbasis syariah yang bebas riba (bunga), maysir (ketidakpastian), dan gharar (perjudian). Akan tetapi juga pada seluruh tahapan proses produksi (halal value chain management). Peran penting yang dapat dilakukan perbankan syariah guna mengembangkan dan meningkatkan industri makanan halal, diantaranya dalam tiga proses halal integrity. Pertama pada tahap pengendalian halal, kedua pada proses logistik dan terkahir tahap halal verification.
With the rise of Halal Lifestyle in the digital era, Islamic Financial Technology (henceforth FinTech) has increasingly become impactful to economic growth. Islamic FinTech companies are in a dire need to figure out factors that influence the adoption and acceptance of the technology to promote their business. Addressing the issue, this study examines consumers’ intention of using Islamic Fintech services. An online survey was employed to elicit the required data from 75 Indonesian consumers of Islamic FinTech services. The results of data analysis by means of SEM-PLS depicted that perceived usefulness and interpersonal influence were two key factors driving the consumers to use Islamic FinTech services. The results further revealed that compatibility positively influenced perceived usefulness and perceived ease of use, which in turn, affected the consumers’ attitude. Moreover, it was also noted that attitude and internet self-efficacy as perceived behavioral control in decomposition of theory of planned behavior had no significant impact on consumers’ intention. The results of this study theoretically provide a basic model of consumers’ intention in the context of Islamic FinTech. At the same time, FinTech industry users can use the results of the present study as references to come up with appropriate strategy to deal with the market needs.
Tujuan kegiatan pengabdian ini adalah untuk mengoptimalkan tata kelola keuangan BUMDes yang bergerak pada bidang jasa simpan pinjam. Target kegiatan pengabdian ini adalah menciptakan tata kelola keuangan tersebut berupa pencatatan laporan keuangan beserta alat analisanya. Hal ini menjadi sangat urgen karena tata kelola keuangan adalah salah satu prasyarat untuk mewujudkan tata kelola perusahaan yang baik pada level unit usaha. Adapun mitra pengabdian ini adalah BUMDes ”Karya Manunggal” yang berlokasi di Desa Keditan, Kecamatan Ngablak, Kabupaten Magelang. Tahapan kegiatan pengabdian akan diawali dengan diskusi lanjutan mengenai BUMDes dengan pengurus. Selanjutnya adalah pembentukan sistem digital aktivitas dan pelaporan keuangan, pelatihan konsep dasar pencatatan keuangan, hingga pada tahap pengoperasian sistem yang akan dilaksanakan dalam waktu 3 bulan. Pada pelaksanaanya, setelah berdiskusi dan mempelajari laporan keuangan yang ada. Tim pengabdian memutuskan untuk membuatkan software penginputan (pengadministrasian) pinjaman serta pelaporan keuangan. Rencana awal, semestinya menggunakan MS. Excel pun direvisi karena kompleksitas kegiatan di BUMDes yang sudah sedemikian banyak dan sulit tercover dengan menggunakan MS. Excel. Dengan menggunakan software tersebut, kegiatan operasional BUMDes akan menjadi lebih efisien, lebih paperless. Efisiensi kegiatan ini dapat dimanfaatkan untuk pengoptimalan kegiatan lain yang produktif
The 4.0 era is a time where businesses have less-barriers and are interconnected in real time by which innovation is necessary and the internet is an imperative tool to survive. Digital businesses as a result of innovation grow rapidly. The number of customers that trade digitally shows a drastic increase and businesses are forced to adopt new technologies in their business. The research aims are threefold; 1. to discuss what substantial variables affect adopter characteristics, 2. to elicit technical reasons that avoid the technology and innovation adoption, and 3. to uncover resistance reasons in adaptation innovation in micro businesses. Furthermore, this research was conducted to test TAM extended model by interviewing 1000 mobile street vendors in Magelang, Temanggung, Wonosobo, Purworejo, Salaman and Sawangan. After conducting a mixed-method analysis, this research has not only discovered the main variables affecting adopters' characteristics; additionally, this research has discovered an in depth understanding behind the reason why digitization is not a strategy for micro business stability and survival.
This study aimed to obtain empirical evidence about the factors that infl uence tax management of Indonesian companies. There were two independent variables used in this study, i.e. earning management and capital structure. To measuare tax management used eff ective tax rate (ETR), then earning management used modifi ed jones model and capital structure used debt to equity ratio (DER). Industri profi le and multinationality used dummy variable. The population of this study was non fi nancial companies listed in Indonesia Stock Exchange (ISX) in 2011 untill 2014. The total sample was 98 companies, with four years of observations. So the total sample who checked is 392. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The result of this study indicated that earning management and capital structure signifi cantly infl uence tax management. ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor-faktor yang mempengaruhi manajemen pajak yang dilakukan oleh perusahaan di Indonesia. Ada dua variabel independen yang digunakan dalam penelitian ini, yaitu manajemen laba dan struktur modal. Manajemen pajak diukur dengan menggunakan tarif pajak efektif (eff ective tax rate/ETR), sedangkan variabel manajemen laba diukur dengan model modifi kasi Jones dan struktur modal diukur dengan menggunakan debt to equity ratio (DER) Populasi dari penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada kurun waktu 2011 sampai dengan 2014. Total sampel penelitian adalah 98 perusahaan Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif dan signifi kan terhadap manajemen pajak. Hasil tersebut mengindikasikan bahwa perusahaan mengalami trade-off pada saat melakukan pelaporan keuangan dan pelaporan pajak. Struktur modal berpengaruh positif signifi kan terhadap manajemen pajak.Kata kunci: manajemen pajak, manajemen laba, struktur modal
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.