Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Return On Asset (ROA) Terahadap Pembiayaan Mudharabah pada Bank Umum Syariah Tahun 2008 - 2012

-Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Return On Assets (ROA) terhadap pembiayaan Mudharabah pada Bank Umum Syariah tahun 2008-2012 baik secara bersama-sama maupun secara parsial. Penelitian ini merupakan jenispenelitian kausal. Metode sampling yang digunakan adalah purposive sampling, yakni sampel yang digunakan dari populasi berdasarkan kriteria tertentu. Data yang digunakan pada penelitian ini adalah data sekunder. Variabel bebas pada penelitian ini adalah Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Return On Assets (ROA). Sedangkan variabel terikat pada penelitian ini adalah pembiayaan Mudharabah. Metode statistik yang digunakan adalah regresi linear berganda dengan melakukan uji asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa variabel Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Return On Assets secara bersama-sama berpengaruh signifikan terhadap pembiayaan Mudharabah bank umum syariah. Secara parsial variabel Dana Pihak Ketiga (DPK) berpengaruh positif signifikan terhadap pembiayaan Mudharabah. Sedangkan variabel Capital Adequacy Ratio (CAR) dan Return on assets (ROA) berpengaruh positif tidah signifikan terhadap pembiayaan mudharabah bank umum syariah di Indonesia

The Effect of Internal Control on Fraud Trends in Financial Statements with Exoteric Religiosity and Esoteric Religiosity as Moderating Variables

This study aims to examine and analyze the effect of internal control on fraud tendencies in financial statements with exoteric religiosity and esoteric religiosity as a moderating variables. The method used in this study uses a quantitative method with 32 samples. The results of this study indicate that internal control has a negative effect on fraud tendencies in financial statements and exoteric religiosity and esoteric religiosity variables moderate the relationship between the two. Keywords: Internal Control, Fraud, Religiosity, Exoteric, Esoteric, Financial Statements DOI: 10.7176/RJFA/11-16-15 Publication date:August 31st 202

Determinant of Audit Fee

The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit costs. Companies with a good CGPI score can pay more audit fees because they have higher financial standards, so they choose the big four KAP which are more integrated and qualified

Prediksi Keandalan Pengendara Mobil Terkait Drowsiness (Studi Kasus Pengendara Mobil di Jalan Tol Surabaya-Surakarta).

Kecelakaan lalu lintas saat ini menjadi salah satu penyebab kematian terbesar di dunia. World Health Organization (WHO) mencatat selama 2017 terdapat 1,35 juta orang meninggal akibat kecelakaan lalu lintas. Begitu pula di Indonesia, angka kecelakaan lalu lintas masih stabil berada di kisaran 90-100 ribu kasus tiap tahunnya. Menurut Direktorat Jenderal Perhubungan Darat, manusia menjadi penyebab utama terjadinya kecelakaan dengan lebih dari 90% kasus kecelakaan disebabkan oleh manusia. Di antara faktor-faktor manusia tersebut, drowsiness menjadi penyebab terbesar nomor lima dari sepuluh penyebab terjadinya kecelakaan yang diakibatkan oleh manusia. Untuk mencegah terjadinya kecelakaan akibat pengendara yang mengalami drowsiness, penelitian ini dilakukan terhadap pengendara di jalan tol Surabaya-Surakarta untuk dinilai keandalannya. Tiga responden akan diamati selama mengemudi dari gerbang tol Surabaya di Warugunung sampai dengan gerbang keluar tol di Sragen dan sebaliknya. Pengamatan meliputi frekuensi kedipan mata serta detak jantung dari responden selama berkendara. Kedipan mata sebanyak lebih dari 24 kali dalam satu menit diindikasikan sebagai gejala drowsiness dan dianggap sebagai eror, kemudian akan digunakan untuk menghitung keandalan responden. Sementara itu detak jantung digunakan sebagai pembanding kondisi responden. Hasilnya frekuensi kedipan mata responden berdistribusi Weibull dengan shape parameter sebesar 274,674 dan scale parameter sebesar 1,3161. Keandalan responden mengalami penurunan secara konstan selama pengamatan berlangsung. Sementara itu keandalan sebesar 0,5 akan dicapai responden setelah megnemudi selama 300 menit, sementara untuk mencapai 0,6 dan 0,7 responden harus berkendara selama masing-masing 165 menit dan 125 menit. Sementara dari pola frekuensi kedipan mata, responden terindikasi mengalami drowsiness setelah mengemudi selama 60-90 menit

Participative Budgeting Reality in The Society of Osing Ethnic Kemiren Village Banyuwangi District (An Ethnometodology Study)

The purpose of this study was to find out, analyze and provide an overview of the reality of the life of the osing society of Kemiren Banyuwangi Village, especially regarding involvement in the budgeting planning process. This research is classified into qualitative research with the approach used in this research is ethnometodology approach. Broadly speaking, the results of this research explain that the Osing ethnic in Kemiren Village, Glagah Sub-district has local wisdom that until now is still very maintained. The exclusion of local wisdom values ​​found in the ethnic of osing in the form of mutual cooperation, honesty, mutual or harmonious values, obedience values ​​or accordingly all represent representation of the osing society in behaving and will influence the development process. Keynote: Osing Ethnic, Local Wisdom, Budgeting,Ethnometodology DOI: 10.7176/RJFA/11-2-14 Publication date: January 31st 202

Model Pengendalian Internal Pesantren

This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Contro

Ownership Structure, Corporate Governance, and Corporate Social Responsibility with Financial Performance as Intervening

Corporate Social Responsibility (CSR) programs are carried out by entities in the hope of getting legitimacy and positive values ​​from the community. So, companies can survive and develop, and it can increase profitability in the future.  CSR has a relationship with Good Corporate Governance (GCG), Ownership Structure, and Financial Performance. This research aims to analyze the effect of the ownership structure and good corporate governance on corporate social responsibility disclosure through finance performance. The interpretation technique of the sample that is used in this research is purposive sampling. That is the manufacturing company listed on the IDX period 2017 – 2019. The data analysis method that is used is the path analysis. The resulting research is the managerial ownership influence at finance performance significantly. Institutional ownership is not influenced by finance performance. The foreign ownership influence at finance performance significantly.  The measure of commissioner council influence at finance performance significantly. The Audit Committee has a positive effect on financial performance. Managerial ownership has a positive effect on CSR. Institutional ownership is no significant effect on CSR. Foreign ownership has a significant effect on CSR. The measure of Commissioners council has a significant effect on CSR. The Audit Committee has a significant effect on CSR. Financial performance has a significant effect on CSR

Analysis of the Relationship Between Corporate Social Responsibility and Good Corporate Governance on Fee Audit and Firm Value

Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) affect audit costs and firm value, and to analyze the mediation relationship between audit costs and firm value. Design/methodology/approach : Data collection through this case is on companies in Indonesia that are listed on the Corporate Governance Perception Index (CGPI) between 2016 and 2018 with 33 firmyears observations. Findings: The results of the path analysis show that CSR has no effect on audit costs, CSR programs carried out and disclosed by the company are not included in the client's business audit by the auditor. The size of the CSR disclosure cannot affect the audit fee. Even though GCG has a positive effect on audit fees, companies with high CGPI scores can pay more audit fees because they have higher financial standards, so they choose the Big four KAP that are more integrated and have quality. Meanwhile, CSR and audit fees do not affect firm value. However, GCG has a significant negative effect on firm value. The analysis of the effect of mediation shows that audit fees cannot mediate between CSR and GCG on firm value. Research limitations/implications: Overall, the audit fee cannot reflect the company's risk which is taken into consideration in making investment decisions. This happens because in investment decisions, investors look more at short-term profits such as daily stock prices and profitability. Practical implications : This research can provide important implications for management and regulators, namely as an alternative in making investment decisions that can increase firm value. Paper type: This research is a development research that tries to analyze the indirect effect, so that researchers have a little difficulty determining the theories used to link the interplay of components that influence each other, so researchers must make an opinion to strengthen this research

Chiasmus as a Stylistic Device in Donne’s and Vaughan’s Poetry

This study investigates chiasmus as a stylistic device in ten metaphysical poems (five for John Donne and five for Henry Vaughan). It aims at showing how both, Donne and Vaughan, utilize chiasmus at the different linguistic levels as a stylistic device in their poetry. Thus, to achieve this aim, it is hypothesized that chiasmus as used by Donne constitutes a distinctive stylistic device in his poetry, in comparison with Vaughan. Then, in order to achieve the aim of the study and test its hypothesis, the following procedures are adopted: (1) presenting a theoretical background about chiasmus and the linguistic levels on which it can manifest itself. (2) analyzing ten poems (five for each poet) according to an eclectic model developed by the study. Keywords: Chiasmus, poetry, stylistics

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns