THE EFFECT OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON TIMELINESS CORPORATE INTERNET REPORTING ON BANKING IN INDONESIA

This research has the purpose of examining the effect of firm size, profitability, leverage, liquidity, public ownership, and the audit committee on the timeliness of corporate internet reporting in Indonesian banks. Types of data and data sources are pooling data and secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in 2018 - 2019. The sample obtained from the purposive sampling technique is as many as 39 companies tested for two consecutive years to obtain 78 data to be processed. The data analysis used is logistic regression analysis with the EViews 9 analysis tool. The results show that only company size has a positive effect. Meanwhile profitability, leverage, liquidity, public ownership, and the audit committee do not influence on the timeliness of corporate internet reporting. &nbsp

DETERMINANTS OF GOING CONCERN AUDIT OPINION ACCEPTANCE ON FINANCIAL SERVICE COMPANIES IN THE IDX

Going concern describes the company's ability to maintain its business continuity in the future. The auditor can issue a going concern audit opinion if the company's condition is doubtful in its business continuity. This study analyzes the effect of the previous year's audit opinion, debt default, company size, company growth on the acceptance of going concern audit opinions on financial services companies listed on the Indonesia Stock Exchange. A total of 60 companies were obtained using purposive sampling within three years so that the data produced were 180 observations. Based on logistic regression with SPSS 24 analysis tool, it is proven that the previous year's audit opinion positively affects the acceptance of the business continuity audit opinion. While the defaulted debt, company size, company growth did not affect the acceptance of going concern audit opinion

Analisis Penentuan Margin Pembiayaan Murabahah pada PT. Bank Syariah X Cabang Pontianak

The purpose of this research is to find out how to determine the margin of murabahah financing, and components considered by Bank Syariah X Pontianak Branch. This is a qualitative descriptive research by investigating directly to the field in order to get more detail informations.Data collections were done by conducting observation, interview, documentation and literature study. From the research results, it can be concluded that the determination of murabahah margin in Bank Syariah X Branch Pontianak was using base lending rate approach where the components were among others the cost of fund, overhead cost, expected return, and risk premium. The margin set by the Syariah Bank at the beginning of the contract and should not be changed until the end of the contract and this distinguishes Islamic banks with conventional banks

The impact of good corporate governance and Sharia compliance on the profitability of Indonesia’s Sharia banks

This article aimed to observe the influence of Good Corporate Governance (GCG) and Sharia compliance on the profitability of Sharia banks in Indonesia. This study uses secondary data obtained from 2012 until 2016 with nine samples of Indonesia’s Sharia banks according to purposive sampling criteria. Data are processed by using data panel regression analysis. The independent variables used are the composite value of GCG, which is the result of the self-assessment of the Sharia bank, as well as the proxy of Sharia compliance, namely Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR), while the dependent variable used is profitability with a Return on Equity (ROE) as the proxy. The results showed that GCG and PSR variables have negative values indicating that there is no influence of GCG and PSR on ROE, while the variable of IsIR influences ROE value. This study provides benefits in presenting useful information to assess the compliance of Islamic banks based on Sharia principles

Pendampingan Harmonisasi Keragaman Budaya Dua Negara dalam Peningkatan Sinergisitas Persiapan Pertukaran Pelajar Mahasiswa Internasional

In order to improve the quality of international student exchanges, various related matters must be prepared, also related to cultural harmonization between countries, which of course will determine the synergy and values ​​of unity and solidity among these students, bearing in mind the unification of mindsets and cultural backgrounds of various the state is not a trivial matter, this is what is said to be a phenomenon that must be resolved in order to be able to provide good results in the implementation of the direct learning process between countries on international student learning exchanges which will be held next semester. Given this problem, it is necessary to carry out socialization and assistance regarding the harmonization of the cultures of the two countries (Malaysia and Indonesia) to increase tolerance and synergy in preparation for post-pandemic international student exchange

KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT

The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out

Edukasi Pengelolaan Ekowisata Berbasis Manajemen Risiko Di Mempawah Mangrove Park

Mempawah Mangrove Park is one ecotourism located in Pasir Village, Mempawah Hilir District, Mempawah Regency, West Kalimantan. During the pandemic, mangrove-based tourism was closed, so there were no tourist visits. As a result, no income can be used to manage ecotourism. On the other hand, the level of abrasion around the mangrove area is relatively elevated. For this reason, community service activities (PKM) aim to achieve two purposes, namely 1) providing counseling on risk management of mangrove natural resource asset management and 2) planting mangrove seedlings for ecotourism sustainability and the local environment from potential seawater abrasion. It is expected that through this activity, the understanding of the mangrove community regarding the risks of managing natural resource assets will increase so that they can sustainably develop ecotourism potential.Mempawah Mangrove Park merupakan salah satu ekowisata yang terdapat Desa Pasir Kecamatan Mempawah Hilir, Kabupaten Mempawah, Kalimantan Barat. Selama masa pandemi, wisata berbasis hutan bakau itu ditutup sehingga tidak ada ada kunjungan wisatawan. Akibatnya, pendapatan yang dapat digunakan untuk mengelola ekowisata tersebut. Di lain sisi, tingkat abrasi di sekitar kaasan mangrove atau bakau cukup tinggi. Untuk itu, kegiatan pengabdian kepada masyarakat (PKM) ditujukan untuk mencapai dua maksud, yaitu 1) memberi penyuluhan tentang manajemen risiko pengelolaan aset sumber daya alam bakau, dan 2) menanam bibit bakau untuk keberlanjutan ekowisata dan lingkungan setempat dari potensi abrasi air laut. Harapannya, melalui kegiatan ini, pemahaman para komunitas mangrove mengenai risiko pegelolaan aset sumber daya alam meningkat sehingga mereka dapat mengembangkan potensi ekowisata secara berkelanjutan

Analisis Penentuan Margin Pembiayaan Murabahah pada PT. Bank Syariah X Cabang Pontianak

The purpose of this research is to find out how to determine the margin of murabahah financing, and components considered by Bank Syariah X Pontianak Branch. This is a qualitative descriptive research by investigating directly to the field in order to get more detail informations. Data collections were done by conducting observation, interview, documentation and literature study. From the research results, it can be concluded that the determination of murabahah margin in Bank Syariah X Branch Pontianak was using base lending rate approach where the components were among others the cost of fund, overhead cost, expected return, and risk premium. The margin set by the Syariah Bank at the beginning of the contract and should not be changed until the end of the contract and this distinguishes Islamic banks with conventional banks

Does Flypaper Effect Occurs On Local Government Expenditure?

This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and cities in the period 2013-2019. Panel data is used in this study with analysis using Stata software. The result is that the flypaper effect phenomenon occurs in general allocation funds and special allocation funds for local government expenditure. This study also finds that general and special allocation funds positively affect local government expenditure, whereas the original local government revenue and sharing funds do not affect local government expenditure. It proves that local governments are still highly dependent on central government transfer funds rather than increasing their original local government revenue