发布求助
文献互助 智能选刊 最新文献

Signifikan最新文献

筛选
英文 中文
Transaction Cost on the Implementation of E-Invoices in Micro and Small Enterprises 中小微企业实施电子发票的交易成本研究
Signifikan Pub Date : 2017-02-15 DOI: 10.15408/SJIE.V6I1.4866
Clara Palupi, Darwanto Darwanto
{"title":"Transaction Cost on the Implementation of E-Invoices in Micro and Small Enterprises","authors":"Clara Palupi, Darwanto Darwanto","doi":"10.15408/SJIE.V6I1.4866","DOIUrl":"https://doi.org/10.15408/SJIE.V6I1.4866","url":null,"abstract":"E-invoice is one of the tax administration modernization program created to reduce the tax compliance costs in order to improve the tax compliance. This paper aims to prove that e-invoice as a form of institutional change can actually change or lower the tax compliance costs. Using a qualitative approach case study method and supported by evidence of calculation of the cost of compliance. The results showed that e-invoice cannot directly reduce the tax compliance costs, because e-invoice is a new program and the taxpayers bear big the amount of time cost for the process of adjustment (adapt). Tax compliance costs will increase temporarily during the adaptation process; the total compliance cost in the six months after the e-invoice increased 3.4 percent from the six months before. Then, the results of tax compliance costs estimated at one year after the e-invoice applied showed that the compliance costs decrease 31 percent from the cost of compliance without e-invoice. DOI: 10.15408/sjie.v6i1.4866","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"6 1","pages":"139-158"},"PeriodicalIF":0.0,"publicationDate":"2017-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67141511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
The Motivation of Muzakki to Pay Zakah: Study at The Baitul Mal Aceh 穆扎基支付扎卡的动机：拜图尔·马尔亚齐研究
Signifikan Pub Date : 2017-02-15 DOI: 10.15408/sjie.v6i1.4302
M. Majid
{"title":"The Motivation of Muzakki to Pay Zakah: Study at The Baitul Mal Aceh","authors":"M. Majid","doi":"10.15408/sjie.v6i1.4302","DOIUrl":"https://doi.org/10.15408/sjie.v6i1.4302","url":null,"abstract":"This study empirically explores the factors motivating Muzakki (zakat payers) to pay zakat at the Baitul Mal Aceh, Indonesia. The factors motivating Muzakki to pay zakat investigated in the study comprises culture, regulation, motivation, and Muzakki understanding on zakat. 600 questionnaires were disseminated to the respondents, which were selected based on the convenience sampling technique. Then, the data were analysed using a binary logistic regression. The results of this study showed that culture, regulation, motivation, and understanding of the Muzakki on zakat significantly and positively affected the decision of Muzakki to pay their zakat at the Baitul Mal Aceh. This study implies that in order Muzakki to pay their zakat at the Baitul Mal, Islamic cultures should be preserved among Achenese, government should enhance regulation pertaining zakat management and the people of Aceh need to be equipped with the relevant knowledge on the obligation of zakat payment. DOI: 10.15408/sjie.v6i1.4302","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"6 1","pages":"159-176"},"PeriodicalIF":0.0,"publicationDate":"2017-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44434408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Islamic Micro Finance and Its Impact on Poverty Reduction of Two Village Models in Bogor, Indonesia 印尼茂物两种乡村模式的伊斯兰小额金融及其对减贫的影响
Signifikan Pub Date : 2017-02-15 DOI: 10.15408/SJIE.V6I1.4337
Mustica Bintang Sabiti, J. Effendi
{"title":"Islamic Micro Finance and Its Impact on Poverty Reduction of Two Village Models in Bogor, Indonesia","authors":"Mustica Bintang Sabiti, J. Effendi","doi":"10.15408/SJIE.V6I1.4337","DOIUrl":"https://doi.org/10.15408/SJIE.V6I1.4337","url":null,"abstract":"The purpose of this paper is to identify the effectiveness of Islamic microfinance institutions and their impact on poverty reduction in two types of rural areas in the district of Bogor, Indonesia. This research uses descriptive analysis, using a likert’s scale and with a paired sample t test to determine the impact of Islamic micro finance to micro business performance. Multiple regression is also used to see the effect of the types of villages in the implementation of micro-enterprise businesses. The results show that the Islamic micro financing has affected the effectiveness of the income and expenditure aspects, but also quite effective in the aspect of profit and use in expenditure. Furthermore, funding-based Islamic microfinance also has a positive influence on business micro and poverty reduction . DOI: 10.15408/sjie.v6i1.4337","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"6 1","pages":"87-102"},"PeriodicalIF":0.0,"publicationDate":"2017-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46828693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Liquidity and Capital of Islamic Banks in Indonesia 印度尼西亚伊斯兰银行的流动性和资本
Signifikan Pub Date : 2017-02-15 DOI: 10.15408/SJIE.V6I1.4405
M. N. Hosen, S. Muhari
{"title":"Liquidity and Capital of Islamic Banks in Indonesia","authors":"M. N. Hosen, S. Muhari","doi":"10.15408/SJIE.V6I1.4405","DOIUrl":"https://doi.org/10.15408/SJIE.V6I1.4405","url":null,"abstract":"This study is aimed to analyzed the factors that affect the liquidity and capital of Islamic banks in Indonesia. The method is used multiple linear regression. This result shows that the main problem of Islamic banks in Indonesia is how to increase equity in line with increasing third party fund. Another problem is that Islamic bank face difficulties to find debt for solving liquidity problem due to lack of instruments for liquidity derivative. Therefore Islamic banks rely on third party funds, which are high cost of funds due to time deposit fund, rather than using current deposit and saving deposit fund. Another result, negative coefficient of Gross Domestic Product (GDP) to Quick Ratio (QR) indicate that if macroeconomics of Indonesia is stable and good environment, Islamic banks will expansive the market, meanwhile Islamic banks have now low level of liquidity buffer. This means Islamic banks face high level of risk, if core depositors withdraw money rushly it became default DOI: 10.15408/sjie.v6i1.4405","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"6 1","pages":"49-68"},"PeriodicalIF":0.0,"publicationDate":"2017-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43561306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The Nature of Food Commodity Prices Volatility in Driving Inflation and Policy 食品商品价格波动在推动通货膨胀和政策中的性质
Signifikan Pub Date : 2017-02-15 DOI: 10.15408/sjie.v6i1.4523
Nurliza Nurliza
{"title":"The Nature of Food Commodity Prices Volatility in Driving Inflation and Policy","authors":"Nurliza Nurliza","doi":"10.15408/sjie.v6i1.4523","DOIUrl":"https://doi.org/10.15408/sjie.v6i1.4523","url":null,"abstract":"The objective of research is to analyze the volatility effect of food commodity prices and whether surging food commodity prices have spilled over into food inflation and total inflation with time series data through Box-Jenkins method for 12 food commodity prices. The results have proved that only beef price had high volatility effects and have asymmetric effect. While, soybeans, cooking oil, and food are vulnerable but did not have volatility effects. The change in food commodity prices are significant drive the inflation in the long-term although in the short-term insignificant. The government needs to overcome the full transmission effect of an exogenous shock and to introduce economic reform through investment, infrastructure, and markets for corn and egg for food inflation; eggs and peanuts for total inflation. Besides, strong second-round effects of higher commodity prices on inflation have generally been absent converged to core inflation. DOI: 10.15408/sjie.v6i1.4523","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"6 1","pages":"103-124"},"PeriodicalIF":0.0,"publicationDate":"2017-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45224704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Banking Competition Measurement and Banking Sector Performance: Analysis of 4 ASEAN Countries 银行业竞争测度与银行业绩效——对东盟4个国家的分析
Signifikan Pub Date : 2017-02-11 DOI: 10.15408/SJIE.V6I1.4547
Buddi Wibowo
{"title":"Banking Competition Measurement and Banking Sector Performance: Analysis of 4 ASEAN Countries","authors":"Buddi Wibowo","doi":"10.15408/SJIE.V6I1.4547","DOIUrl":"https://doi.org/10.15408/SJIE.V6I1.4547","url":null,"abstract":"Many believe concentrated  banking industry which is dominated by few  big banks creates lower  competition, high profitability, and low efficiency. The main issue in empirical testing of this hypothesis is how to measure banking competition level. Traditional measures of competition are  concentration ratio and Herfindahl-Hirschman Index. This study uses three measures of banking level competition which are widely used in recent  financial literature: Boone Indicator, Lerner Index and H-Panzar-Rosse  statistics.  Lerner Index and H-Panzar-Rosse statistics resulted a similar competition level conclusion, while Boone Indicator produced slightly different output. Industry concentration produced opposing results with those three level of industry competition measurement methods. The results show  banking competition tend to be a monopolistic competition in ASEAN countries, especially in Indonesia which banks’ strategy basically were non-pricing strategy. Competition significantly caused lower profitability, while banking efficiency was not significantly affected by level of competition. DOI: 10.15408/sjie.v6i1.4547","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"6 1","pages":"1-28"},"PeriodicalIF":0.0,"publicationDate":"2017-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45837330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Back Matter, Vol. 6 (2), October 2017 《Back Matter》，Vol. 6(2)， 2017年10月
Signifikan Pub Date : 2017-01-07 DOI: 10.15408/sjie.v6i2.5722
Jurnal Signifikan
{"title":"Back Matter, Vol. 6 (2), October 2017","authors":"Jurnal Signifikan","doi":"10.15408/sjie.v6i2.5722","DOIUrl":"https://doi.org/10.15408/sjie.v6i2.5722","url":null,"abstract":"","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45463471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Efficiency of Saving and Credit Cooperative Units in North Aceh, Indonesia 印度尼西亚北亚齐省储蓄和信贷合作单位的效率
Signifikan Pub Date : 2016-09-21 DOI: 10.15408/SJIE.V5I2.3193
G. Syamni
{"title":"Efficiency of Saving and Credit Cooperative Units in North Aceh, Indonesia","authors":"G. Syamni","doi":"10.15408/SJIE.V5I2.3193","DOIUrl":"https://doi.org/10.15408/SJIE.V5I2.3193","url":null,"abstract":"The purpose of this study is to measure and analyze the relative efficiency of saving and credit cooperative units in North Aceh, Indonesia. In this study, the selection of inputs and outputs to be analyzed by the Data Envelopment Analysis (DEA) was selected using the intermediation approach. The results showed that the overall saving and credit cooperative units in North Aceh, Indonesia have not operated fully efficient. This is indicated by the average of value of Malmquist Productivity Index which was still below one, but individually the study found that some cooperatives have operated efficiently, such as cooperative employee of PT Pupuk Iskandar Muda (Persero), KPN Kopebun, KPN Citra Guru, KPN Tunas and Kopbun Cut Mutia. These findings implied that more serious efforts should be made by the saving and credit cooperative units in North Aceh, Indonesia to improve the cooperative management efficiency levels by managing their capital and assets professionally . DOI: 10.15408/sjie.v5i2.3193","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"5 1","pages":"99-118"},"PeriodicalIF":0.0,"publicationDate":"2016-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67141483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
The Impact Analysis of Raw Material Price on Firm Survival 原材料价格对企业生存的影响分析
Signifikan Pub Date : 2016-09-21 DOI: 10.15408/SJIE.V5I2.3236
Sry Rahayu Febriani
{"title":"The Impact Analysis of Raw Material Price on Firm Survival","authors":"Sry Rahayu Febriani","doi":"10.15408/SJIE.V5I2.3236","DOIUrl":"https://doi.org/10.15408/SJIE.V5I2.3236","url":null,"abstract":"This research examines the effect of input price changes on firm survival. The increasing on import activities in the last decades indicates that manufacturing industry depends on imported raw material. It leads the industry extremely vulnerable to the global economic shocks. Some of the industries that depend on imported raw material is unlikely to survive in the crisis. Using firm level data from the Annual Survey of Manufacturers for the period 2008-2012 and probit estimation with price data of input as main variables, we find that change of input price significantly decreasing the probability of firm survival. Firm size and age as the main determinant of survival consistent with previous studies . DOI: 10.15408/sjie.v5i2.3236","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"5 1","pages":"149-162"},"PeriodicalIF":0.0,"publicationDate":"2016-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67141673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Sectoral Variations on Technical Efficiency and Return to Scale in the Indonesian Economy 印度尼西亚经济中技术效率和规模回报的部门差异
Signifikan Pub Date : 2016-09-21 DOI: 10.15408/SJIE.V5I2.3400
M. Muchdie
{"title":"Sectoral Variations on Technical Efficiency and Return to Scale in the Indonesian Economy","authors":"M. Muchdie","doi":"10.15408/SJIE.V5I2.3400","DOIUrl":"https://doi.org/10.15408/SJIE.V5I2.3400","url":null,"abstract":"This paper discusses on sectoral variations of technical effciency and return to scale in the Indonesian economy. Employing regression analysis of Cobb-Douglas production function, thesecoefficientswere calculated. Nine economic sectors in the Indonesian economy: Agriculture, Mining and Quarying, Manufacturing, Electricity,Gas and Drinking Water, Construction, Trade, Hotel and Restaurant, Transportation and Communication, Finance, Rental and Corporate Services, and Services, were exercised to study the variation of those coefficiens. Sectoral data on gross domestic product, capital stock and employment are those from the years 1967 to 2007 collected from many documents available at the National Statistics Agency. The result shows that the coeffiecients of technical efficiency do vary among sectors. Those sectors in which the coefficients were above that at the national level, experienced decreasing return to scale. On the contrary, those sectors in which the coeffiecients were below that at national level, experienced increasing return to scale. DOI: 10.15408/sjie.v5i2.3400","PeriodicalId":31086,"journal":{"name":"Signifikan","volume":"25 1","pages":"119-132"},"PeriodicalIF":0.0,"publicationDate":"2016-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67141838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信