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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) International Journal of Social and Management Studies (IJOSMAS) ProBisnis : Jurnal Manajemen Journal of Islamic and Law Studies (JILS)
Giantoro Pamungkas
Universitas Siber Asia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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KIYAI AND JAWARA TOWARD GENDER PHILOSOPHY IN SERANG DISTRICT, PANDEGLANG, LEBAK DAN CILEGON CITY Faridatul Fauziah; Muchammad Fauzan Muchlis; Giantoro Pamungkas
INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW Vol. 4 No. 2 (2023): June 2023
Publisher : INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8888/ijospl.v4i2.136

Abstract

Banten is known as religious province. Islam has been became the Banten culture identity. Banten is known as the province that is very faith to Islam, so that the Kiyai is placed as most important person in society. The roles and position of Kiyai wich is strategic, it makes Kiyai don’t only live in boarding that they lead, but also they live in a large society. Although the society are known opened, but the structure of society in social life is very patriarchy. The social life is still traditional. It same with the other society, the society is still paternalistic and patriarchy. So that, to know the level of society aware toward the gender comprehension, this research is done. The approach which is used by using the kinds of knowledges, such as ethnography, history and theologic. While the collecting and analyze technique of data use the techniques Observation and implicated observation, Interview, Questionnaires. In accordance with the objectives of this study, to explore the position and status in the community Kiyai and champion Bante, and their views on gender equality, this study will use qualitative approach. The conclusion, of this result, The role of Kiyai is as religion elite social in Banten community (kokolot), a religion teacher. Beside that, he is a heir of religion tradition. Because of that, Kiyai gives the intend toward the social life. While the social role of Jawara is more disposed toward process of physic and supranatural powers. The tradition role of Jawara is to be a Jaro or village chief, the supranatural teacher and security unit. The role is be ever when the society in confusion and disturbance in long time. Whereas the gender sensitivitas in religion concept about the household tasks sharing is still far from the equal gender. The philosophy of Kiyai about the ne essity of women roles in social activity limit is still not satisfied, so that the women in Banten to express theirselves. It has correlation towards household tasks divided positively with women activities to join social activities. So that the women meet obstacle culturally to express theirselves, because the both of figures (KIyai and Jawara) who have influence toward Banten community which have aware about the equal of gender.
Peran Penting Badan Usaha Milik Desa (Bumdes) Dalam Meningkatkan Perekonomian Dan Kesejahteran Masyarakat Desa Empakuq Kabupaten Kutai Barat Giantoro Pamungkas
JOURNAL OF ISLAMIC AND LAW STUDIES Vol. 7 No. 1 (2023)
Publisher : Fakultas Syariah UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/jils.v7i1.10047

Abstract

Abstract: In 2021 Empakuq Village formed BUMDes "Karya Nabah Nusantara", that same year BUMDes Karya Nabah Nusantara received an equity participation of Rp. 115,531,000 from the Village Government, to be managed and developed in several business units such as Agriculture and Livestock, Sales of Refill Drinking Water, Aquaculture, Trade and Services. BUMDes Karya Nabah Nusantara in the welfare of the community is manifested in the establishment of several business units such as Agriculture and Livestock businesses, Sales of Refill Drinking Water, Aquaculture, Trade and Services Abstrak: Tahun 2021 Desa Empakuq  membentuk BUMDes “Karya Nabah Nusantara”, pada tahun itu juga BUMDes Karya Nabah Nusantara memperoleh penyertaan modal sebesar Rp. 115.531.000 dari Pemerintah Desa, untuk dikelola dan dikembangkan dalam beberapa unit usaha seperti Pertanian dan Peternakan, Penjualan Air Minum Isi Ulang, Budidaya Perikanan, Perdagangan dan Jasa. BUMDes Karya Nabah Nusantara dalam mensejahterakan masyarakat terwujud dalam dibentuknya beberapa unit usaha seperti usaha Pertanian dan Peternakan, Penjualan Air Minum Isi Ulang, Budidaya Perikanan, Perdaganagan dan Jasa
PERCEPTION OF 11% VAT RATE IN THE E-COMMERCE MARKET Deri Yanto; Murdhaningsih; Giantoro Pamungkas
International Journal of Social and Management Studies Vol. 4 No. 4 (2023): August 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i4.356

Abstract

Research related to the perception of the 11% VAT rate from digital market interaction activities through E-Commerce towards tariffs shows the relative level of application and understanding of the VAT rate from 10% to 11% with a high understanding of quantitative data through the electronic market. This states that the public is very enthusiastic about the tax rate in accordance with the application of the destination country. By going through a comparative analysis of the implementation of increased tax rates abroad. From the level of understanding, the community explains that there is a normal limit on the device in reporting data in the form of tax reporting.
Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 Giantoro Pamungkas; Pustika Ayuning Puri; Deri Yanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5149

Abstract

The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.
Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi Pustika Ayuning Puri; Giantoro Pamungkas; Siti Nurhasanah; Alfan Farikhi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5150

Abstract

At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.
The Influence of Internal Control Systems and Compensation on Fraud Tendencies in the Fraud Triangle Perspective Giantoro Pamungkas; Suhroji Adha
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.313

Abstract

This research aims to empirically test the influence of the internal control system on fraud tendencies, the effect of compensation on fraud tendencies empirically, and the influence of internal control and compensation simultaneously (together) on fraud tendencies in the fraud triangle perspective. This research uses a quantitative approach with data collection techniques using questionnaires. Based on the research, the population used in this study was 143 Serang Regency Agriculture Service employees. In contrast, the sample used a saturated sampling technique, which is when all population members are used as samples, so the sample taken in this study was 143 people. The results of this research are in hypothesis 1 that there is a significant influence between the internal control system and the tendency to fraud from a fraud triangle perspective. In hypothesis 2, a significant influence exists between compensation and the tendency to fraud from a fraud triangle perspective. In hypothesis 3, there is an influence between the internal control system and compensation on the tendency to fraud in the fraud triangle perspective.
Co-Authors Alfan Farikhi Deri Yanto Faridatul Fauziah Muchammad Fauzan Muchlis Murdhaningsih Pustika Ayuning Puri Siti Nurhasanah Suhroji Adha