Kali Biru is a natural tourism in an incised hilly area with the background of the Sermo Reservoir. In Kali Biru, tourists will have an interesting experience and be able to take pictures in instagramable photo spots, for example bicycle spots, hang gliding spots, flying fox, and high ropes. For reaching Kali Biru, people can use a tourist jeep via Sermo and Clereng Reservoir routes. However, tourism rebranding efforts on social media are still lacking. Although various attempts have been made. The purpose of designing this media is to create and design a company profile that can provide data, information and products offered by Padukuhan Kali Biru in an effective, clear and attractive manner. In addition, it can increase the brand image and hopefully in turn it can attract the target market, namely new tourists, both local and foreign tourists, to the Kali Biru Nature Tourism offered. Data collection was carried out through documentation in the photos and videos in the field, which was also supported by data from the internet. This product is an interactive video with a modern design style concept, consisting of some menu pages based on the content requirements.
Shariah supervisory boards are a key feature of shariah governance (SG), providing additional monitoring and oversight. A suitable SG mechanism enhances risk mitigation and improves Islamic bank (IB) performance without violating shariah principles. This study examines the impact of the shariah supervisory board (SSB), maqasid shariah, and risk-taking on Islamic bank performance globally. Quantitative research design with a Dynamic panel regression approach is used with a two-step generalized method of moments (GMM) with data from the Bankscope database for 2014–2018. The findings of this study show that characteristics of SSB and risk-taking have a significant impact on IB performance. This study proves that higher SSB characteristics in terms of size, expertise, level of education, cross-membership and reputation encourage the better performance of Islamic banks. Higher risk-taking illustrates that Islamic banks are more efficient, resulting in better financial performance. Compliance with maqasid sharia indicates that sharia banks comply with Islamic laws so that the resulting performance meets financial aspects and sharia principles. SSB functions as a monitor for Islamic banks so that they operate according to sharia principles, which are reflected in the maqasid sharia elements. Therefore, a higher quality SSB and a higher maqasid shariah index score positively affect the financial performance of IBs.
This research aims to find out strategies that can be used to accelerate the pace of economic development in Gunungwungkal sub-district, by referring to physical, environmental, social and local wisdom conditions in Gunungwungkal in 2015. The result is that Gunungwungkal is a plateau with good physical conditions for agriculture and livestock but is constrained by the addition of added value in the production of goods. The number of residents of the productive age is more than the age of being unproductive, but the educational facilities are not sufficient, so other institutions such as training centers are needed. There is tourism potential such as Grojogan Sewu waterfall and monastery, but the infrastructure does not support it. Therefore, the right strategy to accelerate the development of the Gunungwungkal area is to increase the ability and knowledge of the population in order to provide added value to the production results and improve infrastructure, and this cannot be done except with good cooperation between the government and the community.
Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.Method - The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.Result - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.Implication - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.Originality - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.
Ekonomi Islam sebagai ilmu pengetahuan yang lahir sebagai alternatif dari ekonomi Konvensional yang sudah memperlihatkan kegagalannya dalam menciptakan kesejahteraan bagi seluruh manusia. Di samping itu ilmu ekonomi Islam juga dianggap sebagai ilmu “baru” yang sama sekali terlepas dari sejarah ekonomi dunia. Ilmu ekonomi Konvensional dianggap lahir dari vacuum dan tidak ada peran keilmuan Islam dalam perkembangan sejarahnya sebagaimana dinyatakan Schumpeter dalam the great gap-nya. Padahal beberapa ilmuwan justru menulis bahwa ilmu pengetahuan Yunani-Helenistik sampai ke tangan kaum terpelajar modern Eropa sekarang adalah berkat tangan Muslim yang memodifikasinya dan memberikan nilai tambah padanya sebagaimana dinyatakan oleh Mehdi Nakosteen. Untuk itu, diperlukan penelusuran keberadaan teori-teori ekonomi Konvensional dalam literatur Islam klasik. Untuk membuktikan bahwa Ilmu Ekonomi Konvensional bukanlah berangkat dari vacuum dan bahwa Ilmu Ekonomi Islam merupakan bagian dari sejarah kelahiran ekonomi Konvensional. Pada beberapa literatur Islam klasik akan kita temukan beberapa teori dasar ekonomi Konvensional yang tidak hanya mirip tapi juga persis sama secara utuh. Pada literature Islam klasik akan kita temukan teori dasar seperti kebutuhan manusia yang tidak terbatas, teori nilai, teori produksi, teori penawaran dan permintaan, mekanisme harga pasar dan lain-lain. Hal ini memberikan bukti bagi kita bahwa ilmu ekonomi Islam bukanlah hal “baru” yang sama sekali tidak pernah ada dalam sejarah perkembangan ilmu pengetahuan. Bahkan ilmu Ekonomi Islam telah ada sebelum kelahiran ekonomi Konvensional.Islamic Economics as a science that was born as an alternative to conventional economics that has demonstrated its failure in creating prosperity for all human beings. In addition, Islamic economics is also considered as the "new" science, apart from the economic history of the world at all. Conventional economics is considered came up from vacuum and Islamic Economic has no role in the development history of science as Schumpeter stated in the his great gap theory. Though some scientists actually wrote that Greek-Hellenistic science came into the hands of the educated modern Europe today by effort of Muslims schoolar who modifies and adds value to it as stated by Mehdi Nakosteen. Therefore, it`s needed a search of Conventional economic theories in classical Islamic literature. To prove that the Conventional Economic Sciences is not departing from the vacuum and that Islamic Economics is part of the history of the arising of Conventional economics. On some classical Islamic literature we will find some basic economic theories Conventional not only similar but also exactly the same as a whole. In the classical Islamic literature we would find economic basic theories such unlimited human needs theory, value theory, theory of production, the theory of supply and demand, the market mechanism and others. This provides evidence for us that Islamic economics is not "new" at all and never existed in the history of science. Even the science of Islamic Economics has been there before conventional economics arised.
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