Ekonomi Islam dalam Konteks Ke-Indonesia-an ( Perspektif Jalan Ketiga )

This paper is a literature study to trace the influence of Islamic values ​​in economic practice in Indonesia. Koperasi concepts can be said as a metamorphosis of Islamic economics in the context of Indonesia's. Establishment of primary cooperatives based real sector of agriculture and trade is a form of defense mechanism to combat usury as gharar or speculation, harmfull monopoly and other forms of usury. The concept and the idea is actually equal to the concepts and ideas of Islamic economics. In theory the concept of hegemony can be categorized as The Third Way or "jalan tengah" a way to fight and compete or at least as a counterweight in the face of the hegemony of the capitalistic economy

FAKTOR RELEGIUSITAS DALAM PERBANKAN SYARI’AH

Tulisan ini merupakan telaah literatur yang membahas tentang faktor relegiusitas dalam perbankan syari’ah. Belum ada hasil empiris yang secara tegas meletakkan posisi relegiusitas ini. Penelitian-penelitian terdahulu tentang relegiusitas masih menggunakan preferensi umum dan belum mengaitkan variabel relegiusitas sebagai objek penelitian. Dari banyak penelitian tentang relegiusitas ini masih menunjukkan hasil yang tidak konsisten. Studi ini sekaligus merekomendasikan bagi penelitian berikutnya untuk menguji faktor relegiusitas dala masih merupakan faktor penggerak utama seseorang untuk bergabung dengan bak syari’ah atau hanya merupakan faktor pemerkuat yang muncul belakangan setelah alasan-alasan ekonomi, seperti tingkat keuntungan bagi hasil

EKONOMI ISLAM DALAM KONTEKS KE-INDONESIA-AN ( PERSPEKTIF JALAN KETIGA )

This paper is a literature study to trace the influence of Islamic values ​​in economic practice in Indonesia. Koperasi concepts can be said as a metamorphosis of Islamic economics in the context of Indonesia's. Establishment of primary cooperatives based real sector of agriculture and trade is a form of defense mechanism to combat usury as gharar or speculation, harmfull monopoly and other forms of usury. The concept and the idea is actually equal to the concepts and ideas of Islamic economics. In theory the concept of hegemony can be categorized as The Third Way or "jalan tengah" a way to fight and compete or at least as a counterweight in the face of the hegemony of the capitalistic economy

Kualitas Laporan Keuangan Pemerintah Daerah: Studi OPD Kota Semarang

The study aimed to determine the effect internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system on the Quality of local Government Financial Report (LKPD) in OPD Semarang City. The populasi in this study is OPD office in Semarang City.  While the resource sample was 64 respondents. this study uses a questionnaire which uses a likert scale of 1-5. The data uses in this study are primary data collected through direct questionaires. Data analysis using multiple regression analysis. The result of analysis using multiple regression partially show that the internal control system has a positivef and significant effect on the quality of local government financial reports. The human resource competency has a positive and insignificant effect on the quality of local government financial reports. The information technology has a positive and insignificant effect on the quality of local government financial reports. The regional financial accounting system has a positive and significant effect on the quality of local government financial reports. Simultaneously shows that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system effects the quality of local government financial reports. The result of determination coefficient (R^2) showed that that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system in explaining the stock return was 70,7% and the rest was explained by other unexamined variable in this research

Faktor Relegiusitas dalam Perbankan Syari'ah

Tulisan ini merupakan telaah literatur yang membahas tentang faktor relegiusitas dalam perbankan syari'ah. Belum ada hasil empiris yang secara tegas meletakkan posisi relegiusitas ini. Penelitian-penelitian terdahulu tentang relegiusitas masih menggunakan preferensi umum dan belum mengaitkan variabel relegiusitas sebagai objek penelitian. Dari banyak penelitian tentang relegiusitas ini masih menunjukkan hasil yang tidak konsisten. Studi ini sekaligus merekomendasikan bagi penelitian berikutnya untuk menguji faktor relegiusitas dala masih merupakan faktor penggerak utama seseorang untuk bergabung dengan bak syari'ah atau hanya merupakan faktor pemerkuat yang muncul belakangan setelah alasan-alasan ekonomi, seperti tingkat keuntungan bagi hasil

Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay