ABSTRACT After regional autonomy, local governments have a great opportunity to manaage local financial includes making regional regulationwhich can be changed at any time. These conditions have made high economic costs and local ego in improving its local income. In the implementation in Ketapang regency, the ability to implement regional autonomy is still relatively low in the category of financial viability, and the level of dependence on the central government is still very high in financing development activities, so that the writteris interested to discuss the ability of region financial in defraying the local expending in Ketapang regency, therefore, the writter choses Thesis title ANALYSIS OF FINANCIAL CAPABILITY IN THE FINANCING OF REGIONAL EXPENDITURE IN THE KETAPANG REGENCY. The formulation of the problem which is analyzed is how is the fiscal capacity in financing the expenditure of Ketapangregion and how the effectiveness and efficiency of regional expenditure in Ketapang regency. The purpose of this study is to analyse the fiscal capacity to finance local expenditure Ketapang and to analyze the effectiveness and efficiency of local finance local expenditure in Ketapang. The results of this study are expected to provide input to the Government of Ketapang in planning and increasing revenue in order to know the effectiveness of policies that have been established, and as a reference for Ketapangregency Government in formulating and setting policy in the future. The analysis used in this research is descriptive method that exposes analyst and provide a comprehensive overview which explain of the actual condition. Also use the specified variable or dependent variable is the structure of local financial revenues, fiscal decentralization, revenue levels and elasticity PAD standard. The data used to support this research is in the form of quantitative and qualitative data in 2000-2012, the data source is a secondary data from the Department of Revenue in Ketapang. The analyzerthat used to answer the question in this research is the analysis of fiscal capacity, analysis of the effectiveness and efficiency analysis. From the analysis of the authors obtained a description that local financial ability to finance spending Ketapang area is still very low, the financial management area when seen by comparing the revenue realization and the target set, very effective.
Abstract. The Contribution of Islamic Banking on the Banten Economy. The development of Islamic banking in Banten can be seen from the four aspects, such as amount of assets, DPK, financing and credit risks. Even indicates the good growth, but the performance of Islamic banking from the total banking in Banten region is still relatively small. Until the fourth quarter of 2013, the share of Islamic banking assets in Banten only reached 6.78 percent of total banking assets in the province of Banten. Likewise, the share of Islamic banking on third party funds amounted only 5.20 percent. While the financing extended by the Islamic banking in Banten province amounted only 7.61 percent of total bank credit in Banten Province. This research was conducted with a view to determine the contribution of Islamic banking to increase PDRB Banten Province. This research uses 60 samples, including monthly data from January 2009 until December 2013 consisted of PDRB Banten, DPK and financing Islamic banking in Banten. The data were analyzed using multiple linear regression with the help of software eviews. The results showed that the DPK data processing and financing not partial effect on PDRB increase in Banten. However DPK and financing jointly/ simultaneous effect on PDRB Banten. Figures determination coefficient of 53% shows the value of the contribution of Islamic banking and finance sector generally, to the economic progress of Banten. The remaining 47% was contributed by other sectors that are not included in this study. The high contribution of Islamic banking to Banten’s economy must be supported by the preparation of adequate infrastructure, especially concerned to improve the quality and quantity of human resources in the Islamic economics and finance area. Beside that, we must give the encouragement to the government of Banten in order to increase the proportion of decentralized funds placement in Islamic financial institutions.Abstrak. Kontribusi Perbankan Syariah Terhadap Perekonomian Banten. Perkembangan perbankan syariah di Banten dapat dilihat dari empat aspek, yaitu jumlah aset, DPK, pembiayaan dan resiko kredit. Meski terus menunjukkan perkembangan yang baik, namun kinerja perbankan syariah terhadap total perbankan di wilayah Banten masih relatif kecil. Sampai triwulan IV 2013, pangsa aset perbankan syariah di Banten baru mencapai 6,78 persen dari total aset perbankan di wilayah Provinsi Banten. Demikian juga dengan pangsa penghimpunan DPK perbankan syariah hanya sebesar 5,20 persen. Sementara itu pembiayaan yang disalurkan oleh perbankan syariah di Provinsi Banten hanya sebesar 7,61 persen dari total kredit perbankan di Provinsi Banten. Penelitian ini dilakukan dengan maksud untuk mengetahui kontribusi perbankan syariah terhadap peningkatan PDRB Provinsi Banten. Riset ini menggunakan 60 sampel, meliputi data bulanan sejak Januari 2009 sampai Desember 2013 terdiri dari PDRB Banten, DPK dan pembiayaan perbankan syariah di Banten. Teknik analisis data menggunakan regresi linier berganda dengan bantuan software eviews. Hasil pengolahan data menunjukkan bahwa DPK dan pembiayaan tidak berpengaruh secara parsial terhadap peningkatan PDRB Banten. Namun DPK dan pembiayaan secara bersama-sama/ simultan berpengaruh terhadap PDRB Banten. Angka koefisien determinasi sebesar 53% menunjukkan nilai kontribusi perbankan syariah, dan umumnya sektor keuangan, terhadap kemajuan perekonomian Banten. Sisanya 47% disumbangkan oleh sektor lain yang tidak dimasukkan dalam penelitian ini. Tingginya kontribusi perbankan syariah terhadap perekonomian Banten harus direspon dengan penyiapan infrastruktur yang memadai, terutama berkaitan dengan peningkatan kualitas dan kuantitas sumber daya manusia yang menguasai bidang ekonomi dan keuangan Islam. Diperlukan juga dorongan untuk Pemprov Banten agar meningkatkan proporsi penempatan dana desentralisasi di lembaga keuangan syariah.
Penelitian ini dilakukan keberadaan bitcoin sebagai alat pembayaran di Indonesiatidak didukung oleh Bank Indonesia dan menyebabkan kekosongan hukum. Namundengan pemakaian bitcoin yang semakin mengingkat di Indonesia diperlukan adanyaregulasi untuk mengatur bitcoin sehingga adanya perlindungan dan kejelasan hukummengenai alat pembayaran virtual ini. Singapura merupakan salah satu Negara yangtelah meregulasi bitcoin dengan pengenaan pajak. Tujuan penulisan artikel ini adalahuntuk membandingkan bitcoin sebagai alat pembayaran virtual di Indonesia dan diSingapura. Penelitian ini merupakan penelitian yuridis normatif denganmenggunakan metode pendekatan perundang-undangan dan pendekatanperbandingan. Kemudian seluruh data yang ada diolah secara deskriptif analitis.Urgensi dari penelitian ini adalah karena belum adanya regulasi yang mengaturtentang bitcoin sehingga belum adanya kepastian dan perlindungan hukum. Kata kunci : alat pembayaran legal, bitcoin, transaksi online
Madiun is one of the cities that decentralized Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) at the time of deadline, in January 1, 2014. As we know that DJP’s data are 123 cities that have decentralized PBB-P2 before January 1, 2014. It shows that if a city can prepare well, they can decentralized PBB-P2 before the deadline. This research focused on the implementation, obstacles are happened, and result of decentralization of PBB-P2. The result of this research is Dispenda Kota Madiun has complete provision of Article 5 paragraph (1) in the Joint Regulation of the Minister of Finance and Minister of Home No. 15/PMK.07/2014 and No. 10 of 2014 about The Steps of Preparation and Implementation of PBB-P2. Dispenda Kota Madiun has been ready to manage it, but some tools like plotter and software runtime applications are unvailable. Some of obstacles that occured are not online system in Kelurahan and complaint of Taxpayers about centralization of payments at Perception Bank. Keywords: Implementation, Decentralization, PBB-P2
The act number 25, year 2007 had already been determined to spur investment growth in the region. In fact even though this law has been issued, the model of regional investment regulation still varies. Consequently investment growth of each region is not the same and it highly depends on local policies as well as local regulation on both licensing, and financing. The investment of decentralization so far has not been consistent yet; therefore, the implementation of investment in every region still varies and has an impact on uncertainty investment. Â The fact indicates that there are still some investment problems such as the case of MNR Company in Minahasa and the case of MSN Company. This research used formative law research method supported by field studies`. The results of the study show the model of regional investment regulation is still in dualism: Â the investment permit follows the model implemented by the central government with one door service, while the investment policy in the region follows the regional government in accordance with the spirit of regional autonomy. An arrangement of dualism investment impacts on investors who invest in an uncertain financing investment and security. For that reason, it is required the development of legal investment based on decentralization to accelerate the investment growth in North Sulawesi. To sum up, the dualism of the investment regulation model should be studied in a form of affirmation of macro and micro business investment in the division between the central and regional governments. To ensure the investments, the regional regulations in the field of investment protection are needed.
Perkembangan teknologi informasi dan didukung pula dengan teknologi komputer yang semakin canggih serta adanya jaringan internet yang menciptakan terkoneksinya perangkat-perangkat komputer baik berbentuk personal komputer maupun super komputer sehingga terciptanya aktivitas bisnis dengan teknologi jaringan internet atau disebut electronic commerce (e-commerce). Maka dari sinilah lahir pula mata uang virtual dunia maya (virtual currency) dengan konsep nilai berdasarkan supply dan demand serta mudah, praktis dan efisien dalam melakukan transaksi perdagangan maupun bisnis lainnya. Namun dampak terbesar dalam transaksi online seperti ini diantaranya adalah penipuan, pencurian dan kerugian yang akan dialami pengguna secara tidak wajar. \nBerangkat dari masalah di atas ada beberapa permasalahan yang dirumuskan untuk mengetahui analisis jual-beli bitcoin di dunia maya yaitu meliputi bagaimana analisis undang-undang tentang mata uang terhadap alat tukar bitcoin dan prespektif hukum Islam terhadap jual-beli bitcoin di dunia maya. Penyusun memilih tempat penelitian tersebut di website bitcoin exchanger (www.vip.bitcoin.co.id.) \nDalam menelusuri, menjelaskan dan menyimpulkan objek pembahasan pada skripsi ini. Penyusun menempuh metode jenis penelitian lapangan di dunia maya dengan menggunakan metode observasi partisipasif lengkap dimana peneliti menjadi bagian dalam aktivitas pada sumber data yang diteliti. Untuk mendapatkan informasi secara akurat, aktual dan terpercaya. Penyusun melakukan beberapa metode pengumpulan data yakni menggunakan metode wawancara, observasi dan dokumentasi yang selanjutnya dianalisis menggunakan metode deskriptif kualitatif. \nDari hasil penelitian ini dapat disimpulkan yakni analisis Undang-Undang No 7 Tahun 2011 Tentang Mata uang, bahwa bitcoin yang dijadikan alat tukar dalam pembayaran di Negara Indonesia ini termasuk melanggar undang-undang karena undang-undang sudah mengatur mengenai alat pembayaran yang sah di Indonesia. Penggunaan bitcoin tidak dijadikan sebagai alat tukar atau hanya sebagai komoditas ini tidak dipermasalahkan secara yuridis karena tidak ada peraturan yang mengatur maupun melarang dari OJK atau Bank Indonesia terhadap bitcoin. Akan tetapi terkait resiko seperti kehilangan dan kerugian itu ditanggung sendiri oleh penggunanya sebagaimana siaran pers “Pernyataan Bank Indonesia Terkait Bitcoin dan Virtual Currency Lainnya” No: 16/ 6 /DKom. Dalam prespektif hukum Islam bitcoin yang dijadikan sebagai alat tukar maupun alat investasi diharamkan. Sebab praktek yang terjadi terdapat unsur gharar dan maisir, serta menghindari kemadharatan yang dapat terjadi pada pengguna.
ABSTRACT In addition to national development needs be, is the increased development in the village, because the countryside which includes the biggest part of the national territory as well as the food and agricultural region covers the largest part of the community. Therefore rural development needs to be improved, especially through the development of human resource capacity in rural areas so that self and creativity can grow. Recognition of the village government to organize itself as a household in the village autonomy embodiment set forth in Law No. 32 Year 2004 on Regional Government and its implementation rules for the creation of a system of government that is simple, authoritative and able to mobilize the community in the development and administration of village government effective and efficient. Decentralization of understanding itself is autonomous authority to regulate and manage the interests of the public in accordance with the regulations per the invitations, in the field of rural development and rural governments be encouraged through increased coordination and improvement of sectoral development, human resource development, resource utilization nature and growth climate that encourages growth and self-sufficient community initiatives. By strengthening the position of the village government, the village is able to mobilize the community to participate in the development and village governments are able to organize efficient and effective manner, in accordance with the demands of today's construction. To support this wisdom is always manifested in rural development . Thus, the leadership was instrumental sub-district head, which is to provide guidance and direction to the village government officials in various matters relating to the organization of government, and rural development. Camat as the area district accountable to the Regent/Mayor is to coordinate, synchronize and all government agencies that exist within the region so that the entire apparatus can work optimally in accordance with its function, but it also required the division of labor and tasks are clearly from superiors to subordinates, so that in the administration of the village government can run efficient and effective.
The objective of this study is to know the implementation of internal control system of fee payment at PT. Jamsostek (Persero) Branch Malang. The data were analyzed by qualitative analysis in accordance with the kinds of data, which to know the organization structure implementing, system of authority and accounting procedure, job practice, and the quality of the employees and their responsibilities also. The consideration is whether the implementation of the system and procedure of fee payment runs well or not, with analyzing and comparing the theory and management policy. Results showed that the implementation of organization structure have run well, but sometimes in finance department faced problem in the technical of administration. It is about recording of data payment through the bank. The data paid by the entrepreneur is not detail yet and also there is no enclosure data. System of fee payment through the cashier of bank is decentralized by the head office of PT. Jamsostek (Persero), therefore payment acceptance is transferred at account of fee in the head office by bank which have been arranged in an IKS because investments location handled by the head office of PT. Jamsostek ( Persero). The analysis result showed that generally PT. Jamsostek (Persero) has done the system and procedure of fee payment well according to its procedure. The problem faced in is only occurring in certain entrepreneurs who do not obey the administration rule, but it does not obstruct the finishing of financial statement because financing and marketing coordination for solving the problems is well done. From the data above, it can be concluded that the staff of marketing department is responsive to solve all problems deal with finance particularly in making the financial statement accurately and on time.
Significant changes in the Indonesian political system have affected most aspects of its government and community. First, there is an effort to implement democracy in terms of ideology as well as political practices. Second, the government system is transforming from centralization to decentralization, as the development process is delegated to regional governments (cities and kabupatens). Third, there is an effort to build community consciousness through community participation in national and regional development.Participating in the development process, citizens should be supported with relevant public information. It is the government's task to provide information regarding governmental issues and public interests. As communication and information have been delegated to regional governments, they should execute this task based on good governance principles.However, providing fair and balanced information is not simple. Large populations and regions separated by water and mountains make the task harder. Therefore, regional governments must adopt advanced information technology systems, which functioned to transfer information to the public as well as to receive public feedback medium in an efficient and effective way. To meet those qualifications, regional governments endeavor to implement e-government as a tool for democratizing communication and information.After almost 3 years, there are indications that e-government has not been properly implemented by regional governments. They have faced many problems, including lack of financing, poor technical skill, lack of human resources and infrastructure, and the political will of the government elite itself.Nevertheless, there are many ways to overcome these problems. Standardizing the application of e-government, establishing the regulation of e-government, involving other stakeholders, and developing human resources may aid in the implementation of e-government. In addition, lessons learned from other regions, for example, Kutai Timur or Gorontalo, are also recommended.