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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Online Insan Akuntan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian Kepada Masyarakat West Science Journal Economic and Entrepreneurship West Science Interdisciplinary Studies Financial Management Studies International Journal of Business and Quality Research

Sabil Sabil

Universitas Bina Sarana Informatika

Author-ID : 2436394

Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Pelaksanaan Pajak Penghasilan Nomor 23 Terhadap Pajak Penghasilan Pasal 4 Ayat (2) Pada Lembaga Sertifikasi Profesi Broker Properti Indonesia Sabil Sabil; Ihwan Wahyudi; Suhartono Suhartono; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo; Teni Agustina; Lukman Hakim
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol 3 No 2 (2020): Juli (2020) - Desember (2020)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v3i2.671

Tujuan dari penelitian ini adalah untuk meneliti pengaruh pelaksanaan pajak penghasilan nomormor 23 terhadap pajak penghasilan pasal 4 (2). Populasi pada penelitian ini adalah laporan pajak pada lembaga sertifikasi properti broker properti Indonesia dan yang menjadi sampel pada penelitian ini adalah realisasi penerimaan pajak tahun 2016-2018. Data yang digunkan adalah data sekunder yang diperoleh dari bagian administrasi lembaga sertifikasi profesi broker properti Indonesia. Jenis penelitian ini adalah eksplanatori riset dengan pendekatan kuantitatif. Alat analisa menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pajak penghasilan nomor.23 tahun 2018 mempunyai pengaruh signifikan positif terhadap pajak penghasilan pasal 4 (2).

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

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

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 : Universitas Bina Sarana Informatika

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

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 : Universitas Bina Sarana Informatika

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 Indonesia's 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. people's economy developed as an effort to further promote the community. In other words, the concept of people's economy performed as a strategy for build more priority to the welfare of the community empowerment. people's 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

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 : Universitas Bina Sarana Informatika

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

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 : Universitas Bina Sarana Informatika

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.

Sosialisasi Strategi Menarik Minat Konsumen Untuk Membeli Produk Hasil UMKM Dede Suleman; Sabil; Ida Zuniarti; Sri Rusiyati
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): November 2021
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This activity aims to provide knowledge about the importance of understanding consumers in this new era because in the sales process in the era and the COVID-19 pandemic, consumer behavior will definitely change. Therefore, the activity with the theme "Strategy to attract consumers to buy UMKM products" is expected to be a solution for UMKM in which the material presented includes the characteristics of consumers and also how to techniques to make consumers feel like buying products produced by UMKM. it is still difficult to be able to market the products they produce and this affects the income level of UMKM actors. At the end of these community service activities, we evaluate by giving questionnaires with respondents to see the percentage of participants' satisfaction levels during community service activities and to measure quantitatively the percentage of influence and impact after completing the implementation of service activities Some of the strategies shared in this socialization are new methods that UMKM actors can use to adapt in the marketing era n new. And it is hoped that it can change the mindset of UMKM actors in making the right marketing strategy in order to increase sales.

Competition and Globalization of Business to Further Develop Creativity and Innovation for the Advancement of the Company ( Case Study at PT. Top Drink World) Slamet Heri Winarno Slamet Heri Winarno; Lela Elvira Lela Elvira; Jeffry Latumahina Jeffry Latumahina; Sabil Sabil Sabil Sabil; RR Roosita Cindrakasih RR Roosita Cindrakasih; Arman Syah Putra
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.359

The background of this research is how to determine competition and globalization in terms of business to increase creativity and innovation. For the sake of the progress of a company. Therefore, in this study, we will discuss how competition and what innovations are needed by a company so that the company can advance and develop in the future, hard right now. The method used in this study is to use the literature review method and use the market analysis method so that it can be ascertained what is needed by the company to develop so that the weaknesses and strengths of a company can be known. The problem raised in this research is how to develop creativity and innovation from a product. For the sake of the company's progress in the current era of global competition, innovation is very necessary in order to help sales in this increasingly difficult market. The purpose of this research is how to determine the innovations that can be developed by a company in order to increase sales and can help the company grow bigger so that it can compete in national and international markets.

PENGARUH PEMUNGUTAN PAJAK PERTAMBAHAN NILAI TERHADAP LAPORAN KEUANGAN Lukman Hakim; Sabil Sabil; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 1 (2019): Oktober
Publisher : Universitas Sangga Buana

Pajak Pertambahan Nilai (PPN) adalah pajak yang dipungut dan dikenakan atas penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak. Pajak ini dipungut melalui Faktur Pajak. Semua jasa pada prinsipnya dapat dikenai PPN, kecuali jasa yang dikecualikan oleh Undang-Undang PPN. PT.UGM Samator Pendidikan bergerak dibidang jasa persewaan ruangan di daerah Jakarta dimana salah satu penyewa nya adalah Universitas Gadjah Mada selaku Bendaharawan Pemerintah yang wajib memungut Pajak Pertambahan Nilai sesuai dengan Keputusan Menteri Keuangan Nomor 563/KMK.03/2003. Pemungutan Pajak Pertambahan Nilai oleh Bendaharawan akan berpengaruh pada akun hutang PPN di laporan keuangan PT.UGM Samator Pendidikan, salah satunya laporan neraca. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pemungutan Pajak Pertambahan Nilai oleh Bendaharawan. Teknik analisa data berupa analisis kuantitatif yaitu analisis yang didasarkan pada perhitungan statistik yang berbentuk kuantitatif (jumlah). Hasil penelitian menunjukan bahwa pemungutan PPN oleh Bendaharawan mempunyai hubungan yang kuat dan berpengaruh signifikan terhadap laporan neraca.

Dampak Dana Pihak Ketiga Terhadap Pembiayaan pada PT. Bank BRI Syariah. Tbk Almaripah Almaripah; Amin Setio Lestiningsih; Lukman Hakim; Sabil Sabil; Dwiyatmoko Puji Widodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 2 (2022): Periode Oktober 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i2.13497

Penelitian ini membahas tentang pengaruh dana pihak ketiga terhadap pembiayaan pada PT. Bank BRISyariah. Tujuannya adalah untuk mengetahui pengaruh antara antara dana pihak ketiga terhadap pembiayaan pada PT Bank BRISyariah. Sampel pada penelitian ini adalah laporan keuangan PT Bank BRISyariah periode 2010-2019 yang berasal dari laporan keuangan PT Bank BRISyariah. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan teknik analisa data uji koefesien determinasi serta persamaan regresi sederhana. Hasil penelitian menunjukan bahwa variabel dependen total pembiayaan yang terdiri dari pembiayaan mudharabah dan pembiayan musyarakah dapat dijelaskan oleh variabel independen yaitu dana pihak ketiga berdampak positif dan dominan. Hal ini sejalan dengan hasil-hasil penelitian sebelumnya. Saran yang bisa disampaikan bagi bank sudah semestinya lebih menggalakan produk dana pihak ketiga ini sebagai produk unggulan untuk mengajak nasabah untuk memakai produk dengan berbagai keunggulan yang berbeda serta bagi peneliti yang lain dapat mengambil subjek penelitian yang berbeda dan periode pelaporan keuangan yang berbeda pula

Co-Authors Abdul Hamid Almaripah Almaripah Amas Sari Marthanti Amin Setio Lestiningsih Arman Syah Putra Arum Wahyuni Purbohastuti Badar Murifal Dede Suleman Dedi Suharyadi Dinda Faudiasari Dwiyatmoko Puji Widodo Eva Yuniarti Utami Hasibuan, Reza Rahmadi Ida Zuniarti Ihwan Wahyudi Jeffry Latumahina Lela Elvira Lukman Hakim Lukman Hakim Mohammad Amas Lahat Panji Suratriadi Rosento Rosento . RR Roosita Cindrakasih Silvester Adi Surya Herjuna Slamet Heri Winarno Sofyan Marwansyah Soni Suharmono Sri Rusiyati Sri Rusiyati Suhartono Suhartono Susan Rachmawati Teni Agustina Victor Prasetya Yulia Nur Hasanah

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