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Nisbah Bagi Hasil Akad Musyarakah Sebagai Implementasi PSAK 106 Menggunakan VB.Net Suhartono, Suhartono; Murifal, Badar; Sabil, Sabil; Hamid, Abdul
Jurnal Online Insan Akuntan Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Akademi Akuntansi Bina Insani

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Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui nisbah bagi hasil akad musyarakah metode profit sharing dan revenue sharing sebagai implementasi PSAK 106 dengan menggunakan VB.Net sehingga memudahkan dan mempercepat bank dan nasabah dalam perhitungan bagi hasil. Musyarakah sebagai pembiayaan khusus untuk modal kerja, dimana dana dari bank merupakan bagian dari modal usaha nasabah dan keuntungan dibagi sesuai dengan nisbah yang disepakati. Salah satu manfaat dari akad musyarakah adalah lebih menguntungkan karena berdasarkan prinsip bagi hasil. Penelitian ini menggunakan metode penelitian deskriptif dengan beberapa kemungkinan untuk memecahkan masalah aktual dengan cara mengumpulkan data, menyusun atau mengklasifikasinya, menganalisis, dan menginterpretasikannya. Metode ini dilakukan dengan cara mendeskripsikan fakta-fakta yang kemudian disusul dengan analisis, tidak semata-mata menguraikan, melainkan juga memberikan pemahaman dan penjelasan secukupnya. Hasil penelitian ini menunjukkan bahwa penerimaan pendapatan bank dan nasabah setiap bulannya akan jauh lebih besar jika menggunakan metode revenue sharing dibandingkan dengan metode profit sharing.   Kata kunci: Nisbah; Musyarakah; PSAK 106; VB.Net   Abstract: This study aims to determine the profit sharing ratio of musyarakah contract profit sharing and revenue sharing methods as the implementation of PSAK 106 by using VB..Net to facilitate and accelerate banks and customers in the calculation of profit sharing. Musyarakah is a special financing for working capital, where funds from banks are part of the customer's business capital and profits are divided according to the agreed ratio. One of the benefits of the musyarakah contract is more beneficial because it is based on the principle of profit sharing. This research uses descriptive research methods with several possibilities to solve actual problems by collecting data, compiling or classifying, analyzing, and interpreting it. This method is done by describing the facts which are then followed by analysis, not merely describing, but also providing sufficient understanding and explanation. The results of this study indicate that the receipt of bank and customer income each month will be much greater if using the revenue sharing method compared to the profit sharing method.   Keywords: Ratio; Musyarakah; PSAK 106, VB.Net
PERANAN PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN BOGOR JAWA BARAT sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

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Abstrak Pajak iklan merupakan salah satu bagian dari pendapatan asli, jurnal ini bertujuan untuk mengetahui besarnya kontribusi pajak iklan terhadap pendapatan asli, objek penelitian yang dilakukan di Kabupaten Bogor, metode penelitian ini menggunakan metode kualitatif, serta studi pustaka yang bersumber dari sejumlah literatur yang mencakup buku referensi yang bisa mendukung isi tulisan, maka sejumlah situs internet, data olahannya dari tahun 2011 sampai 2016, hasil yang diraih ada kontribusi terhadap tagihan iklan asli derah tapi Di bawah 1%, hanya di tahun 2011 yang mencapai 1% lebih, nilai uang bahwa pajak iklan selalu melebihi target yang di atas 100% rata-rata kecuali 2015 di bawah 100%.  Pada 2011, target dibandingkan realisasi meningkat: target Rp.429.547.509, 2012 dibandingkan realisasi meningkat: Rp. 545.280.964, pada tahun 2013 target dibandingkan realisasi meningkat: Rp.497.536.478, pada tahun 2014 ditargetkan dibandingkan dengan realisasi kenaikan: target Rp.168.276.787,90, 2015 dibandingkan dengan realisasi target dibandingkan dengan realisasi Berkurang: Rp 1.199.622.317) Pada tahun 2016 target dibandingkan realisasi meningkat: Rp.2.985.371.706   Kata kunci: Pajak Periklanan, Pendapatan Asli Daerah
ANALISA RASIO LIQUIDITAS TERHADAP PENILAIAN EFISIENSI MODAL KERJA PADA PT (Persero) KAWASAN BERIKAT NUSANTARA UNIT USAHA PELAYANAN LOGISTIK CAKUNG, JAKARTA UTARA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

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Abstract

To find out how much the relationship between liquidity ratios with efficiency in assessing the financial position in KBN Logistics Services Unit in completing its obligations, for it is then necessary to use a tool called liquidity ratio analysis. From the calculation of this ratio is expected to help managers to assess the efficiency of working capital used by the company in business. To be able to assess the efficiency of working capital, the authors need the data in the form of a score or standard working capital efficiency, in 2009 the company has a current ratio of 65%, in 2010 the company has a current ratio of 78%, in 2009 the Company had a cash ratio of 6.92 %, while in 2010 the Company had a cash ratio of 7.04%, in 2009 the company has a quick ratio of 63.81%, while in 2010 the company has a quick ratio of 86.91%,From the calculation and analysis of ratios that had I use almost all of the use of working capital Logistics Services Business Unit is not efficient, which means Logistics Services Business Unit has been unable to meet its short-term liabilities with a working capital held in this case because the working capital business unit of service overall logistics are managed by a central office, for logistics services business unit manages only partially working capital alone. Keywords : Liquidity Ratio , Efficient Working Capital
PERANAN PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA CABANG PELAYANAN DINAS PENDAPATAN PROVINSI WILAYAH KABUPATEN BOGOR sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : AMK BSI Jakarta

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Abstract

To realize the goal of national development program that is just and prosperous society, needed development funds are not sedikit.untuk the local tax revenue is needed in sustainable regional development. local revenue component as Budget (APBD), which consists of revenue (PAD), Balance of funds, and other income, sah. This research method using qualitative methods of comparison, as well as literature. Based on the Local Tax receipts in 2011, 2012.2013, Realization is the value of money has increased when compared to the year 2011 (Rp. 622 389 004 003) to 2012 (Rp.751.189.702.605) difference of (Rp. 128 800 698 602), if comparison between 2012 (Rp751.189.702.605.) by the year 2013 (Rp. 964 731 885 667) the difference of (Rp.213.542.183.062), a total of out-on-year decline in percentage, in 2011 (128.63% ) compared to 2012 (123.00%), the difference of (5.63%), while the percentage comparison, in 2012 (123.00%) compared to 2013 (117.92%), the difference of (5.08%), overall the contribution of regional Tax on Revenue regions in 2011adalah 95%, while for 2012 the contribution of local Taxes on revenue is 99%, and for 2013 the contribution of local Taxes on revenue is 99%, see this figure menu njukkan that role Revenue of local taxes to the area is very significant compared with the filing of other sectors.
PERANAN RASIO LIKUIDITAS, SOLVABILITAS, RENTABILITAS TERHADAP KINERJA KEUANGAN PADA K.I.A TOUR & TRAVEL JAKARTA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : AMK BSI Jakarta

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Abstract

Economic development so quickly make the public more critical thinking to follow the development of the information economy. The information economy is the most appropriate use of financial information. The financial statements present the financial position and performance of the company in generating profits. The aim is to give an overview of weakness and financial capability, from year to year, which is to determine the level of liquidity, solvency, profitability, business stability, and the level of risk or the health of a company. For investors it will look at the ratio of the use of the most appropriate to the analysis to be performed. If these ratios do not represent the purpose of the analysis will he do then the ratio will not be used, because the financial concept known as the flexibility, meaning that the formula or various forms of formulas to be adapted to the cases studied. So to assess the financial condition and performance of companies can use ratio is a comparison of the figures contained in the financial statement items. Based on the research results, the companys profit decreased and increased from year to year. The profits to be the absolute size of the companys financial performance or not. Therefore, it is necessary and important to be analyzed by using the ratio of liquidity, solvency, and profitability to measure the performance of the company in order to obtain more accurate results. Keywords: Liquidity, Solvency, Profitability, Financial Performance
ANALISA PERKEMBANGAN PENERIMAAN PAJAK BBNKB SEBAGAI PENDAPATAN ASLI DAERAH PADA DIPENDA SAMSAT CIBINONG sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

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Reception is one country and use the revenue to finance public expenditures associated with the task of organizing state government. This study aims to determine the level of tax revenue transfer tax motor vehicles which are in DIPENDA SAMSAT Cibinong. Data collection methods are observation, interviews and documentation analysis methods such as qualitative methods. Tax transfer tax motor vehicles each year has increased, this was due to the desire some people were so great to own a private vehicle as a means of land transportation in order to achieve a certain goal. The data obtained show that the income tax transfer tax motor vehicles in 2011, 2012, 2013 respectively acceptance over the target with the realization of 236.74%, 306.3%, 357.86%, on average over the period three years, the number of realization is 336.23%, which indicate where the period of 2011 to 2013 tax revenues of Customs of Vehicle always exceeded the planned target. This is influenced by peoples desire to have a motor vehicle in either two-wheel or four wheel as the vehicle for daily activities and this is one of the original income. Keywords : Tax Revenue, BBNKB, Locally-generated revenue
SISTEM EKONOMI KERAKYATAN SEBAGAI LANDASAN PEMBANGUNAN EKONOMI INDONESIA MELALUI UKM, KOPERASI DAN PEMERINTAH DAERAH sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

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Abstract

Democratic economic system has been defeated by libral economic system that controls almost all countries, whereas in Indonesia has long been known that a community-based economic system in which due regard to the culture of a nation of Indonesia. Economic Democracy is taken from the values of the Indonesian nation, democratic economic system in effect since 1998, then the government was determined to implement a democratic economic system with MPR decree issued No.IV/MPR/1999, of the Guidelines which states that Indonesias economic system is a system of social economy. Populist oriented development and a wide range of discretion in favor of the interests of the people. peoples economy developed as an effort to further promote the community. In other words, the concept of peoples economy performed as a strategy for build more priority to the welfare of the community empowerment. peoples economy can be realized by restructuring the political institutions at district level. Thus the question of the economic development of the people can not be separated from the political institutions at district level. For it must create a political climate that is conducive to the economic development of the people. SMEs, cooperatives, local and central government, Food security is a crutch goes some populist economic activity in Indonesia, when the economic crisis hit Indonesia a monster companies are experiencing the fall as well as many out of business, while SMEs and cooperatives remained robust even exist at the time that Keywords :  Democratic economy system, UKM, Cooperative
KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA UNIT PELAYANAN PAJAK DAERAH CIPAYUNG JAKARTA TIMUR sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

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Abstract

Advertising Tax one tax that contribute to local revenues is quite influential. Local Tax is divided into two types, namely the Provincial Tax them; motor vehicle tax, a tax transfer tax, fuel tax and district tax including; hotel tax, restaurant tax, entertainment tax, street lighting tax, advertisement tax, property tax and urban, customs prolehan rights to land and buildings, taxes bird nest. The types of advertisement tax that became the object of taxation include: Advertising Billboard Megatron / Videotron / large electronic display (LED), reklamem fabrics, billboards attached, advertisement leaflets, walking billboard, advertisement air and billboards voice, advertisement films, billboards show, Taxes Billboards were the subject of tax is an individual or entity that uses billboards. In the Regional Regulation of advertisement tax bases Lease Value Advertising (NSR) can be determined is calculated based on the following matters; the cost of installation of billboards, the size of billboards maintenance costs, long installation of billboards, the strategic value of the location, the type of advertisement. Additionally advertisement tax revenues each year has increased, so give konrtibusi. Advertisement tax to increase local revenue, in the Regional Tax Services Unit Cipayung, advertisement tax contribution in 2012 was 4.1%, was 4.3% in 2013 and 2014 is 4 , 5% each year showed an increase and for the target and the realization, in 2012 exceeded the target is 48.8%, in 2013 exceeded 21.8%, but by 2014 the target is not reached only 77.6%. Some of which provide the contribution of which in 2012, was 6.7% hotel tax, restaurant tax Ran was 2.5%, 8.3% entertainment tax, water tax land tax 1.4 BPHTB 78.4%. Advertising Tax can be determined by the magnitude of the cost of billboard installation costs, maintenance costs billboards, old installation of billboards, the value of strategic location, and type of advertisement. Keywords: Advertising Tax, Local Revenue
ANALISA TERHADAP UKM SEBAGAI KEKUATAN SISTEM EKONOMI KERAKYATAN DI INDONESIA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

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Abstract

Economic development in Indonesia until now tends to be influenced by two kekutan world economic system is a system of economic liberalism and shittim Socialist. We all know that in Indonesia also has a populist economic system but a populist economic system has been defeated by the economic system libral who ruled almost all countries, whereas Indonesia has long been known for the economic system based on democracy that includes taking into account the culture of the Indonesian nation. Economic Democracy is taken from the values of the Indonesian nation, democratic economic system in force since 1998 then the government was determined to implement democratic economic system by issuing a decree No.IV MPR / MPR / 1999 on Guidelines which states that Indonesias economic system is a system of social economy. Welfare-oriented development and a wide range of discretion in favor of the interests of the people. peoples economy developed in an effort to further promote the community. In other words, the concept of peoples economy performed as a strategy to build more priority to the welfare of the community empowerment. peoples economy can be realized by restructuring the political institutions at district level. Thus the economic development of the peoples problems can not be separated from the political institutions in the District level. For it must create a political climate conducive to the economic development of the people. SMEs are the backbone is one of the activities berjalanya krakyatan economy in Indonesia, when the economic crisis hit Indonesia raksaksa firms experiencing fallout as well as many out of business, while SMEs exist at that time. Keyword : SMEs, Economic Democracy
PENGARUH PENERAPAN PSAK KONVERGENSI IFRS TERHADAP LAPORAN KEUANGAN Sabil, Sabil; Qadaruddin, Muhammad; Lestiningsih, Amin Setio
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober
Publisher : Universitas Sangga Buana

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Abstract

Accurate and relevant financial reports are indispensable for users in terms of presenting accounting information. This is also based on the increasing globalization characterized by the operation of multinational companies in various countries has been instrumental in bridging the meeting of different accounting practices. From this it is the underlying IAI Convergence to IFRS in setting financial accounting standards. Data collection techniques used are documentation, interviews, observation. The method of data analysis is comparative / comparison analysis that is using statistical calculation in the form of quantitative (amount) by using SPSS as counting tool. The results showed that with the application of IFRS Convergence PSAK there is a significant difference to the treatment of fixed assets. These differences are caused by different treatment in revaluation / revaluation of fixed assets.