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All Journal Performance SOLUSI Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal

Rasyid Mei Mustafa

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Author-ID : 3703200

Economics, Econometrics & Finance Education Social Sciences Other

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STRATEGI PENINGKATAN PROFESIONALISME PRAKTISI BAITUL MAAL WAT TAMWIL (BMT) DI KABUPATEN BANYUMAS Karsidi Karsidi; Rahab Rahab; Rasyid Mei Mustafa
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 14 No 2 (2011): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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This research aimed to know determinate factors that support the professionalism of BMT people in Banyumas regency and develop some strategies to improve profesionlism of BMT people. The type of the research is the qualitative which collected the data with questioner, depth interview and library research. As the qualitative research, the analysis data acted simultaneous with collecting the data, interpretation, and writing the research result. The results of this research are: Firstly, the interpretation of professionalism by many BMT people tends practically. The professionalism explained in the context of service quality given by BMT to its customers. Mean, the biggest professionalism measure is in service quality. Secondly, there are some influenced factors toward the professionalism of BMT people, namely: (1) Understanding to the concept of Syariah finance concept; (2). The operational obstacle in Syariah finance system; (3). The human resources management (about the role and the function); (4) The Performance of BMT among the banking business competition; (5) The unbalance between saving and cost; (6) The loss profit sharing for the customers; and (7) the Mudharabah which is not become the priority of BMT.Internal and external component very important to improve professionalism BMT people.

ANALISIS KEBIJAKAN PENDANAAN CAPITAL EXPENDITURE, PENDEKATAN : PECKING ORDER, FINANCIAL LEVERAGE DAN MANAJERIAL HIPOTESIS (STUDI EMPIRIS PADA PERUSAHAAN GO PUBLIC NON KEUANGAN DI BEJ) Rasyid Mei Mustafa; Sujono Sujono
Solusi Vol 8, No 3 (2009)
Publisher : Universitas Semarang

Informasi asimetri dan konflik keagenan ekuitas merupakan dua masalah utama yang harus diperhatikan oleh investor dan investor harus meminimalkan dampak yang ditimbulkan oleh masalah tersebut. Riset ini menganalisis kebijakan pengeluaran pendanaan modal dengan pendekatan pecking order.financial leverage dan hipotesis manajerial. Dengan sampel sebanyak 235 yang diperoleh dari perusahaan publik di Bursa Efek Indonesia dan 81 perusahaan non-keuangan menjadi subjek riset ini. Analisis regresi digunakan untuk menganalisis model-model tersebut. Hasil penelitian menunjukkan bahwa manajer dalam memutuskan kebijakan pengeluaran tidak mempertimbangkan kebijakan pecking order dan manajer yang memiliki saham memiliki korelasi yang positif dengan kebijakan pengeluaran modal yang berasal dari dana ekstemal.

EFEKTIVITAS IMPLEMENTASI KEBIJAKAN PAJAK RUMAH KOS (Studi Di Kabupaten Banyumas) Bendiktus Gulo; Bambang Agus Pramuka; Rasyid Mei Mustafa; Uswatun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The boarding house tax is one of the local tax objects that include in the hotel tax which is one of the sources of local taxes used to contribute to regional income. However, the implementation of the boarding house collection policy is still not effective in Banyumas Regency. so that, the realization of revenue from the boarding house tax is still low and far from the expectations of the Banyumas Regency government. The purpose of this study is to see and analyze the reasons why the implementation of the boarding house tax in Banyumas Regency is not effective. The type of research used is descriptive qualitative research. The informants of this research are Badan Pendapatan Daerah Banyumas (Bapenda) staff, boarding house owners, and local village administrations. Data collection techniques in this research are used semi-structured interviews, observation, and documentation. The data analysis technique in this study uses the Miles and Huberman model whose activities include data reduction, data display, and conclusion. The results of this study indicate that: (1) Socialization of the boarding house tax policy has not been carried out optimally, and there is a lack of coordination between Bapenda and the local village government. (2) The Bapenda staff in carrying out policy implementation is still inadequate and doesn't have special inspection staff, (3) Bapenda is still not serious in maximizing the potential for boarding house taxes. (4) The Self Assessment System as a boarding house tax collection system is an obstacle to the realization of house tax collection because Bapenda does not have more control over collecting boarding house taxes. (5) The awareness of boarding house taxpayers is still very low in Banyumas Regency. (6) boarding house tax regulations are still not detailed and specifically regulate the boarding house tax.

DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Triani Arofah; Umi Pratiwi; Rasyid Mei Mustafa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The research aims to analyze the effect of firm size, firm value, and Corporate SosialResponsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) asa moderating variabel. The research population of manufacturing companies was listed on theIndonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports.Samples determined by purposive sampling obtained 369 samples. The data analysis tool usesPartial Least Square (PLS). The research findings show that firm size and CSR disclosure have asignificant positive effect on risk management and GCG is able to moderate the interaction ofCSR and GCG disclosure on risk management. The implication of this research can be useful asa consideration for companies in making adequate policies to improve the quality of corporaterisk management in order to minimize risks that threaten the firm.

EFEKTIVITAS, KONTRIBUSI, DAN TREND RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN CILACAP Niken Swastika Shafa Swastika; Rasyid Mei Mustafa; Amber Lumbantoruan3
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 1 (2022): Soedirman Accounting, Auditing and Public Sector Journal (SAAP)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Penelitian ini mengambil judul: “Efektivitas, Kontribusi, dan Trend Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Cilacap”. Pelaksanaan otonomi daerah memberi kesempatan kepada setiap daerah untuk menggali dan mengembangkan sumber pendapatan yang ada di daerahnya demi meningkatkan penerimaan daerah. Pendapatan Asli Daerah merupakan sumber penerimaan daerah yang berasal dari empat jenis pendapatan, salah satunya yaitu retribusi daerah. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas retribusi daerah, seberapa besar kontribusi retribusi daerah terhadap Pendapatan Asli Daerah, dan trend retribusi daerah Kabupaten Cilacap. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah data target dan realisasi pendapatan retribusi daerah dan Pendapatan Asli Daerah Kabupaten Cilacap tahun 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sensus atau sampling jenuh. Berdasarkan hasil penelitian ini dapat diketahui bahwa rata-rata tingkat efektivitas retribusi daerah selama tahun 2016-2020 adalah sebesar 105,25% dengan kategori sangat efektif. Besarnya kontribusi yang diberikan retribusi daerah terhadap Pendapatan Asli Daerah rata-rata sebesar 6,30%. Trend retribusi daerah untuk lima tahun kedepan (2021-2025) mempunyai kecenderungan menurun atau trend negatif. Implikasi dalam penelitian ini dalam upaya meningkatkan pendapatan retribusi daerah Kabupaten Cilacap diantaranya dengan upaya intensifikasi dan ekstensifikasi. Upaya intensifikasi yang dapat dilakukan pemerintah daerah adalah meningkatkan kesadaran masyarakat akan pentingnya membayar retribusi dengan melakukan sosialisasi dan penyuluhan, dan memperbaiki sistem pemungutan retribusi dengan mengembangkan teknologi yang inovatif berupa aplikasi. Upaya ekstensifikasi yang dapat dilakukan pemerintah daerah adalah dengan cara menambah jenis retribusi selain yang telah ditetapkan dalam Undang-undang No 28 Tahun 2009 dan melakukan pendataan ulang terhadap wajib retribusi untuk menjaring wajib retribusi baru.

Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Rencana Penggunaan E-Samsat New Sakpole Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Widhaninggar Andrawina; Rasyid Mei Mustafa; Uswatun Hasanah
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This study aims to analyze the effect of tax understanding, taxpayer awareness, tax sanctions and plans for using E-SAMSAT NEW SAKPOLE on vehicle taxpayer compliance in Banyumas Regency. The type of this study is quantitative. The data used in this study is primary data. Data was collected by distributing questionnaires. The population of this study were all vehicle taxpayers in Banyumas Regency that paid their taxes in 2021. The sample of this study was 150 taxpayers. Accidental sampling was used as the sampling method. The data analysis method used was multiple linear regression analysis. Based on the data analysis results, it shows that tax understanding and tax sanctions have positive effect on vehicle taxpayer compliance. However, taxpayer awareness and plans for using E- SAMSAT NEW SAKPOLE have no effect on vehicle taxpayer compliance. The implications of this study are in order to increase vehicle taxpayers compliance in Banyumas Regency, SAMSAT of Banyumas Regency should increase taxpayers awareness so that taxpayers don’t feel forced to pay their taxes. In addition, SAMSAT of Banyumas Regency must increase the socialization about E-SAMSAT NEW SAKPOLE and improve the performance of the application so that many taxpayers use it.

Co-Authors Amber Lumbantoruan3 Bambang Agus Pramuka Bendiktus Gulo Karsidi Karsidi Niken Swastika Shafa Swastika Rahab Rahab Sujono Sujono Triani Arofah Umi Pratiwi USWATUN HASANAH Widhaninggar Andrawina

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