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Financial Technology (Fintech) Berbasis Sistem Peer To Peer Lending (P2PL) dalam Perspektif Perpajakan Nurhardianti Yushlih Putri; Arifudin Mas’Ud; La Utu
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.865

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis: (1) Transaksi financial technology (fintech) berbasis sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan pada perusahaan Investree; (2) Penerapan sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan pada perusahaan Investree. Hasil penelitian menyatakan bahwa: (1) Transaksi financial technology (fintech) berbasis sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan sudah diterapkan dengan baik, dimana Otoritas Jasa Keuangan senantiasa mengawasi finansial teknologi berbasis peer to peer lending dengan menerapkan Peraturan Otoritas Jasa Keuangan (OJK) Nomor 77/POJK.01/2016 tentang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi; (2) Penerapan Sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan sudah berjalan dengan baik, karena hubungan hukum senantiasa terjadi antara Pemberi Pinjaman dengan Penyelenggara layanan Fintech dan antara Pemberi Pinjaman dengan Penerima Pinjaman. Kata Kunci: Financial Technology (Fintech), Sistem Peer to Peer Lending (P2PL), dan Perusahaan Investree. Abstract This research aims to identify and analyze: (1) financial technology (fintech) transactions based on the Peer to Peer Lending (P2PL) system in the tax perspective of Investree companies; (2) Implementing the Peer to Peer Lending (P2PL) system from a tax perspective at Investree companies. The results of the study state that: (1) Financial technology (fintech) transactions based on the Peer To Peer Lending (P2PL) system from a tax perspective have been well implemented, where the Financial Services Authority always monitors financial technology based on peer to peer lending by implementing the Financial Services Authority Regulation (OJK) Number 77 / POJK.01 / 2016 concerning Information Technology-Based Borrowing and Lending Services; (2) The implementation of the Peer to Peer Lending System (P2PL) from a tax perspective has been running well, because the legal relationship always occurs between the Lender and the Fintech service provider and between the Lender and the Borrower. Keywords: Financial Technology (Fintech), Peer to Peer Lending System (P2PL), Investree Companies.
Estimasi Emisi Kendaraan Bermotor dan Tampakan Lumut Kerak untuk Memprediksi Paparan Traffic-Related Air Pollution pada Sekolah Dasar di Kota Kendari Sumarlin Sumarlin; Wa Ndibale; La Utu; Karmila Sari
Jurnal Serambi Engineering Vol 6, No 1: Januari 2021
Publisher : Fakultas Teknik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jse.v6i1.2610

Abstract

Increasing the number of vehicles in Kendari could has the potential to increase TRAP exposure in elementary schools located on the side of the highway. The purpose of this study was to describe the emission load of vehicles, the appearance of lichens and to predict exposure to TRAP in Sekolah Dasar Negeri (SDN) on the side of the highway in Kendari City. This study uses a quantitative approach, survey methods with sampling techniques in three different locations. The results showed that the emission burden of vehicles at SDN 6 Kendari and SDN 25 Kendari was higher, the percentage of lichens present was lower and the appearance was duller than SDN 92 Kendari. This condition can be predicted as an initial indication of a decline in air quality at that location due to periodic exposure to TRAP.
Estimasi Emisi Kendaraan Bermotor dan Tampakan Lumut Kerak untuk Memprediksi Paparan Traffic-Related Air Pollution pada Sekolah Dasar di Kota Kendari Sumarlin Sumarlin; Wa Ndibale; La Utu; Karmila Sari
Jurnal Serambi Engineering Vol 6, No 1: Januari 2021
Publisher : Fakultas Teknik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jse.v6i1.2610

Abstract

Increasing the number of vehicles in Kendari could has the potential to increase TRAP exposure in elementary schools located on the side of the highway. The purpose of this study was to describe the emission load of vehicles, the appearance of lichens and to predict exposure to TRAP in Sekolah Dasar Negeri (SDN) on the side of the highway in Kendari City. This study uses a quantitative approach, survey methods with sampling techniques in three different locations. The results showed that the emission burden of vehicles at SDN 6 Kendari and SDN 25 Kendari was higher, the percentage of lichens present was lower and the appearance was duller than SDN 92 Kendari. This condition can be predicted as an initial indication of a decline in air quality at that location due to periodic exposure to TRAP.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN(NPL), NET INTEREST MARGIN (NIM) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) BANK SULTRA Ainul Hasyim; Ibnu Hajar; La Utu; Sujono Sujono
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 1, No 1 (2017): Jurnal Jumbo Vol 1 No 1
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.509 KB) | DOI: 10.33772/jumbo.v1i1.6763

Abstract

Ainul Hasyim (G2 D1 15105). Influence of Capital Adequacy Ratio (CAR), Operational Income Operating Expense (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM) and Loan to Deposit Ratio (LDR) on Return on Asset (ROA ) Bank Sultra. Guided by: 1) Ibn Hajar, 2) La Utu.This study aims to examine and analyze the effects of simultaneous and partial Capital Adequacy Ratio (CAR), Operational Income Operating Cost (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM) and Loan to Deposit Ratio (LDR) Against Return On Asset (ROA) of Bank Sultra.This research data is quarterly report of Bank Sultra period 2006 - 2015 which amounted to 39 sample. The data in the study were analyzed by using multiple regression with SPSS ver. 20 software.Result of research: 1) simultaneously Capital Adequacy Ratio (CAR), Operational Operating Income (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM) and Loan to Deposit Ratio (LDR) have significant effect on ROA, 2) Capital Adequacy Ratio (CAR) has a significant positive effect on ROA, 3) Operational Cost of Operating Income (BOPO) has significant negative effect to ROA, 4) Net Performing Loan (NPL) has positive but not significant effect on ROA, 5) Net Interest Margin ) Have no significant positive effect on ROA, 6) Loan to Deposit Ratio (LDR) has negative but not significant effect on ROA. 
Co-Authors Ainul Hasyim Arifudin Mas’Ud Ibnu Hajar Karmila Sari Nurhardianti Yushlih Putri Sujono Sujono Sumarlin Sumarlin Wa Ndibale