STRATEGI OPTIMALISASI SUMBER DANA UNTUK MENINGKATKAN KINERJA KEUANGAN BPRS DI PROVINSI RIAU: PENDEKATAN ANALISIS SWOT DAN GRAND STRATEGY MATRIX

Penelitian ini untuk menganalisis kondisi dan strategi mengoptimalkan sumber dana komersial dan sosial Bank Pembiayaan Rakyat Syariah (BPRS) di Provinsi Riau. Penelitian ini kualitatif dengan dokumen terkait, Focus Group Discussion, analisis SWOT dengan IFAS, EFAS, SFAS dan Grand Strategy Matrix. Penelitian menemukan: (1) Sumber dana komersial berintegrasi dengan sumber dana sosial seperti zakat, infak, shadaqah, wakaf uang, dana kebajikan dan CSR, (2) Meningkatkan kinerja keuangan dengan konsisten produk dan layanan sesuai prinsip Islam, (4) Strategi sesuai visi, misi, tujuan, kebutuhan dan orientasi. Penelitian merekomendasikan: (1) Mengembangkan sumber dana sosial: a) Menjadi Unit Pengumpul Zakat Badan Amil Zakat Nasional atau Lembaga Amil Zakat Nasional, b) Menjadi Lembaga Keuangan Syariah Penerima Wakaf Uang resmi Badan Wakaf Indonesia, (2) Meningkatkan kinerja keuangan terbaik: a) Komitmen dan disiplin operasional sesuai prinsip syariah, b) Seimbang fungsi komersial dan sosial, c) Mencapai target keuangan, 3)Strategi Ekspansi BPRS dengan pertumbuhan cepat. Kata Kunci: Strategi, Sumber Dana, Social, Kinerja Keuangan, BPR

Ketidakpatuhan Wajib Pajak dalam Aksi Korporasi yang Berpotensi Menurunkan Penerimaan Pajak Negara

Tax revenue is one of the sources of state financing. The achievement of the tax revenue target can be achieved if the taxpayer is obedient in carrying out his tax obligations. This study aims to see the level of compliance of corporate taxpayers with corporate action consisting of merger, consolidation, expansion or takeover of taxpayers' businesses on tax revenues. The research design approach used is descriptive qualitative research, which is research that aims to make a systematic, factual, and accurate description of the facts and characteristics of the research population. The data collection tool used in this research is document study. The results of this study indicate that the level of taxpayer compliance in corporate actions related to mergers, consolidations, expansions or takeovers is still low so that state tax revenues are not optimal

Manajemen risiko : pengelolaan keuangan daerah sebagai upaya peningkatan transparansi dan akuntabilitas publik

xiv, 245 p. ; 25 cm

Genomic predictions improve clonal selection in oil palm (Elaeis guineensis Jacq.) hybrids

The prediction of clonal genetic value for yield is challenging in oil palm (Elaeis guineensis Jacq.). Currently, clonal selection involves two stages of phenotypic selection (PS): ortet preselection on traits with sufficient heritability among a small number of individuals in the best crosses in progeny tests, and final selection on performance in clonal trials. The present study evaluated the efficiency of genomic selection (GS) for clonal selection. The training set comprised almost 300 Deli x La Me crosses phenotyped for eight palm oil yield components and the validation set 42 Deli x La Me ortets. Genotyping-by-sequencing (GBS) revealed 15,054 single nucleotide polymorphisms (SNP). The effects of the SNP dataset (density and percentage of missing data) and two GS modeling approaches, ignoring (ASGM) and considering (PSAM) the parental origin of alleles, were assessed. The results showed prediction accuracies ranging from 0.08 to 0.70 for ortet candidates without data records, depending on trait, SNP dataset and modeling. ASGM was better (on average slightly more accurate, less sensitive to SNP dataset and simpler), although PSAM appeared interesting for a few traits. With ASGM, the number of SNPs had to reach 7,000, while the percentage of missing data per SNP was of secondary importance, and GS prediction accuracies were higher than those of PS for most of the traits. Finally, this makes possible two practical applications of GS, that will increase genetic progress by improving ortet preselection before clonal trials: (1) preselection at the mature stage on all yield components jointly using ortet genotypes and phenotypes, and (2) genomic preselection on more yield components than PS, among a large population of the best possible crosses at nursery stage