Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Leverage terhadap Integritas Laporan Keuangan

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverag

Tanggung Jawab Sosial Perusahaan: Aktualisasi Ajaran Jaudatul Ada (Penyelesaian yang Baik) dalam Bisnis (Studi Kasus Bsm)

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement)

PEMETAAN SOSIAL TERINTEGRASI SEBAGAI DASAR PELAKSANAAN CSR, STUDI KASUS PT BUMI SUKSESINDO DI BANYUWANGI

Artikel ini menjelaskan tentang implementasi pemetaan sosial di wilayah pertambangan Tumpang Pitu Banyuwangi yang dikelola oleh PT Bumi Suksesindo. Kegiatan ini dilakukan untuk mengidentifikasi beberapa indikator standar terkait kondisi sosial politik dan budaya, serta merumuskan strategi pelaksanaan pengembangan masyarakat melalui program CSR. Objek pemetaan sosial adalah para pemangku kepentingan di beberapa wilayah pertambangan, yaitu Desa Sumberagung, Sumbermulyo, Pesanggaran, Sarongan, dan Kandangan, Kecamatan Pesanggrahan, Kabupaten Banyuwangi, Jawa Timur. Dokumen yang dihasilkan dari pemetaan sosial ini menjadi masukan bagi BSI sebagai bagian dari kepatuhan terhadap regulasi, mitigasi risiko, dan juga langkah inisiasi di luar regulasi untuk pelaksanaan tanggung jawab sosial perusahaan (CSR). Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan survey dengan studi kasus tunggal. Hasil penelitian menunjukkan kegiatan pemetaan sosial yang terintegrasi menjadi dasar bagi perusahaan untuk merumuskan program yang tepat dan tepat sasaran yang dituangkan dalam Rencana Induk Program Pengembangan dan Pemberdayaan Masyarakat (PPM) 2019-2023

Corporate Social Responsibility Disclosure And Audit Quality: Humanitarian Institutions Yayasan Aksi Cepat Tanggap

Penelitian ini bertujuan untuk mengetahui Pengungkapan Corporate Social Responsibility (CSR) dan Audit Kualitas Lembaga Kemanusiaan di Yayasan Aksi Cepat Tanggap (ACT) Tahun 2022. Jenis penelitian deskriptif kualitatif, pengumpulan data melalui wawancara, observasi dan studi literatur kemudian dibandingkan hasil yang diperoleh dengan literatur yang berkaitan dengan penelitian. Teknik analisis data yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa CSR Disclosure di ACT telah mengungkapkan dana CSR kepada donatur melalui pemaparan program, Rancangan Anggaran Pendapatan dan Belanja Negara (RAB), Nota Kesepahaman dan laporan akhir. Besaran biaya operasional yang diambil dari dana CSR didasarkan pada keputusan bersama. Dari segi kualitas audit, laporan keuangan tahunan ACT telah diaudit oleh Kantor Akuntan Publik profesional. Pada tahun 2016-2020 memperoleh hasil Predikat Wajar Tanpa Pengecualian (WTP) dengan prinsip akuntansi yang berlaku umum termasuk SAK yang diterbitkan oleh Institut Akuntan Publik (IAPI). Namun dugaan oknum yang melakukan pemalsuan hasil predikat opini Wajar Tanpa Pengecualian (WTP) pada ACT juga banyak ditemukan adanya kejanggalan

Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia

This is the study conducted to determine the factors influence the Islamic Social Reporting (ISR) level disclosure at the bank of Islamic Commercial in Indonesia in period of 2016-2020 where the variables are company size (SIZE), profitability (ROA), and company age (AGE). The quantitative method used in this study is a causal research strategy (cause and effect) with panel data regression based on the help of Eviews' 10. All Islamic Commercial Banks who registered in Financial Services Authority (OJK) in 2016 – 2020 is population of this study. The researcher used the method of purposive sampling to choose the sample. The secondary data of this research gained from the reports of financial banking which is downloaded from its website. The researcher analyzed data by using multiple regression test and hypothesis testing. The results of this study indicate that there is a significant positive effect between company size, age and profitability on the level of disclosure in Islamic Social Reporting

Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements

This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met

Effect of Corporate Governance of Earnings Management in Banking Companies Listed in Indonesia Stock Exchange) 2010-2012

The purpose of  this study was to Determine the good corporate governance mechanisms effects as measured by managerial ownership, t he proportion of the board of Commissioners, and the use ofexternal audit  firm size on earnings management. This Sampling  using the purposive sampling to Obtain a sample of  28  banking companies listed on the Indonesia Stock Exchange in 2010 to 2012.The analysis method in this study using multiple linear regression, and Modified Jones Model 1995 is used  in Determining  the value of  discretionary accruals. Were processed using  SPSS  17.0 for Windows.The results Showed  that  the independent variables are not shown to e ffect the reduction in earnings management practices. This is Because The  implementation of good  corporate governance has not been  fully  is implemented. In addition, the application of  corporate governance  is still a new thing I n  Indonesia and  the effect  of  the application of  the  new  corporate governance  can  Be Felt  in  the long term. Keyword:Corporate Governance, Earnings Management, Modified Jones Mode

PT Bumi Suksesindo Corporate Social Responsibility Grows New Entrepreneurs

Micro, small and medium enterprises (MSMEs) occupy a strategic position in Indonesia, not only regarding economic growth but also on equal distribution of income in society. In various crisis conditions, the resilience of MSMEs has been tested. The Indonesian government always pays special attention to this business group through multiple departments or ministries. Apart from the government, the private sector also pays great attention to multiple levels of MSME development through corporate social responsibility (CSR) programs. This study aims to explore and elaborate on PT BumiSuksesindo's CSR programs in fostering new entrepreneurs. The analysis was carried out on six in-depth interviews with beneficiaries/groups of beneficiaries. These findings indicate that the company's CSR program is a charity program (donation) and empowerment (empowerment). The benefits of the BSI CSR program are also manifested in forming new entrepreneurs. The implications of this research can be taken into account by stakeholders to continue the program to foster new entrepreneurs in the operating locations.

The Effect of Good Corporate Governance on Capital Structure With Company Size As A Moderating Variable

The purpose of this study is to obtain empirical evidence on the effects of institutional ownership, managerial ownership, and board size on capital structure by considering firm size as a moderating variable. The research is conducted through the website www.idx.co.id, during the period 2018-2021 he surveyed 23 companies in the real estate and real estate sector listed on IDX, the research period is his four years. Aggregated data is used by 92 companies that process data using Eviews. Research has shown that management ownership and board size have a positive impact on capital structure. Firm size can relax the relationship between institutional and managerial ownership in the capital structure. Institutional ownership does not affect the capital structure. The study also found that firm size does not mitigate the impact of board size on capital structure.  The number of directors' meetings in this study had no effect so this could have happened because during a board of directors' meeting they could not be responsible for determining whether management had fulfilled its responsibilities and exercised control. especially in minimizing the use of debt in the capital structure and governance control of property and real estate companies

Siti Khadijah RA: Implementasi Prinsip Etika Islam Pengusaha Wanita

Siti Khadijah RA's Islamic entrepreneurial spirit is the basis for this article. The aim is to study how modern entrepreneurial women behave. This was the only Islamic educational tradition during the time of the Prophet where women served together. The aim of this research is to create an entrepreneur in the style of Siti Khadijah RA as an example of Muslim women who were successful in business in history as a solution for today's female entrepreneurs and spread this entrepreneurship throughout the world. Siti Khadijah RA, wife of the Prophet Muhammad (pbuh), was one of the most famous female traders due to her success as a respected and wealthy business woman of her time using Islamic Business Ethics. Women do many important things in life. Women are not just teachers, but also a source of family love. In the modern world, the differences in roles between men and women are gradually decreasing. Many women work in important positions. Many women work in important government positions. Moreover, the majority of modern entrepreneurs are women. Women became more important after Islam entered Arabia. Women are given the opportunity to participate in business and demonstrate their abilities in society. As a data source for this research, literature research was used and relevant scientific articles were studied. The results of this research contain a number of basic verses in the Koran regarding entrepreneurship. Muslim entrepreneurs not only pay attention to the definition of entrepreneurship, but also social entrepreneurship