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All Journal Journal of Indonesian Economy and Business The International Journal of Accounting and Business Society
Munawar Ismail
Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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INTENSIFIKASI PEMUNGUTAN PAJAK MELALUI PERBAIKAN PELAYANAN (Kasus PBB dan BPHTB di Kantor Pelayanan Malang) Ismail, Munawar
Journal of Indonesian Economy and Business Vol 20, No 4 (2005): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Tax collection intensification through service quality improvement is an efficient way toincrease the role of tax as a main source of government revenue. The objective of this study is to evaluate the service quality of Malang Property-Tax Office delivered to taxpayers in the view of their own perception. The study found that the taxpayers expectation of the service dimensions that consists of tangibles, assurance and accessibility had been met so it has to be continued. Yet, while the taxpayers expectation of the service dimensions that contains reliability and responsiveness was not fullfiled. Therefore, in the future, Malang Property-Tax Office should make more attention on it. Other finding is that there was no dimension of the services that the taxpayers consider it worse.Keywords: property tax, intensification, service quality
UJI HIPOTESIS “JALAN-ACAK” DALAM FUNGSI KONSUMSI DI INDONESIA Ismail, Munawar; Kalirge, David; Wahyurina, Martanti
Journal of Indonesian Economy and Business Vol 20, No 2 (2005): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study is aimed at testing the random-walk hypothesis in the Indonesian economyconsumption function. If the random-walk exists then the consumption can not be predictedsistematicaly. The study found that there was no random-walk in the Indonesianconsumption function either under the assumption of constant interest rate or that ofvariable interest rate. Other finding is that both nominal interest rate and the rate ofinflation had significant effect on the consumption.Keywords: consumption, random-walk, rational expectation, life cycle-permanent income
ANALYSIS OF INTI - PLASMA PALM OIL PLANTATION PARTNERSHIP's PERFORMANCE IN KUANTAN SINGINGI REGION Lukman, Indra Agus; Ismail, Munawar; -, Sasongko; Budi, Dwi
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.5

Abstract

ABSTRACT The Inti - Plasma partnership program for managing oil palm plantations in Kuantan Singingi Regency is carried out in different forms for each company and has not yet realized the roles equality of stakeholders, especially between farmers / KUD and companies. At PT. CRS and PT. SAR farmers are involved in managing farming, but at PT. TBS farmers are not involved and do not know anything about farming management. Yields and prices of Fresh Fruit Bunch (FFB) are determined unilaterally by the company. Meanwhile, the government's role is still weak for doing supervision. Such conditions create asymmetrical information and the potential for earnings management practices to harm farmers / KUD, thus weakening partnership performance and impacting the  farmers’ welfare.This study aims to analyze and evaluate the performance of the Inti - Plasma partnership management of oil palm plantations in Kuantan Singingi Regency. The focus of the research is on the  field research through a quantitative description analysis approach using Structural Equation Model (SEM) with the help of AMOS 2 software. Observations were made on 5 (five) latent variables namely members participation, stakeholders role, and stakeholder character as exogenous variables, as well as KUD performance and farmer welfare as endogenous variables. The indicator for each latent variable is given based on the Likert scale (1 to 5) obtained from 258 respondents, consisting of companies, banks and farmers.Based on the results of quantitative analysis showed that the model which is compiled based on theory is marginal fit, but all indicators are able to reflect the latent variables. The members participation and the role of stakeholders proved to have a significant effect on KUD performance. Thus, the performance of KUD was very significant and had a direct effect on the farmers’ welfare. Therefore, in order to improve farmers’ welfare, efforts must be made to improve the performance of KUD, especially by increasing the role of farmers and KUD as stakeholders, as well as increasing farmer participation in KUD and in farming management. Kata Kunci : Inti-Plasma partnership, asimmetrical information, KUD performance, farmers’ welfare, SEM 
Co-Authors -, Sasongko Budi, Dwi David Kalirge, David David Kaluge Fery Prasetya Hertanti Wahyurina Lukman, Indra Agus Martanti Wahyurina, Martanti Putu Mahardika Adi Saputra