Administration and optimization of fixed assets at the secretariat of election commission for West Java province, Indonesia

This study aims to determine the effect of administration of State Property, which consists of bookkeeping, inventory, and reporting on the optimization of fixed assets in the Secretariat of the General Election Commission of West Java Province, Indonesia. Questionnaires are distributed to 38 officers whom using and responsible for the use of fixed assets in a room or work location at the Secretariat of the General Election Commission of West Java Province, Indonesia. The finding shows that administration of State Property (bookkeeping, inventory, and reporting of fixed assets) affect the optimization of fixed assets in the Secretariat of the General Election Commission by 55% while the remaining 45% influenced by other factors that are not examined in this study.peer-reviewe

日赤検査 １２号 表紙・目次・挨拶

Buku ini secara spesifik membahas tentang keuangan perusahaan atau corporate finance, yang dapat digunakan dan disesuaikan berdasarkan skalanya untuk perusahaan kecil, perusahaan menengah, dan perusahaan besar. Tujuan pengelolaan manajemen keuangan dalam suatu perusahaan (bisnis) dimaksudkan supaya perusahaan dapat mengelola sumber daya yang dimiliki terutama dari aspek keuangan, sehingga menghasilkan keuntungan—profit oriented—yang maksimal yang pada akhirnya dapat memaksimumkan kesejahteraan bagi para pemegang saham. Buku yang membahas secara komprehensif tentang “manajemen keuangan” ini sangat cocok digunakan oleh para pemula yang ingin belajar mengenai “manajemen keuangan” suatu usaha (bisnis), terutama bagi para mahasiswa program studi sarjana S-1, S-2, dan Diploma dalam memahami prinsip-prinsip dasar pengelolaan organisasi perusahaan. Sekalipun demikian, buku teks ini juga dapat dijadikan sebagai rujukan utama bagi para pengusaha baik usaha kecil dan juga menengah dalam memahami prinsip-prinsip dasar manajemen keuangan suatu usaha (bisnis). Buku teks dasar-dasar manajemen keuangan ini menyajikan 10 (sepuluh bagian) pembahasan tentang manajemen keuangan: Pentingnya Manajemen Keuangan (The Importance of Finance), Lembaga Keuangan dan Pasar Keuangan (Financial Institutions and Markets), Manajemen Modal Kerja (Working Capital Management), Manajemen Kas (Cash Management), Manajemen Piutang (Accounts Receivable Management), Manajemen Persediaan (Inventory Management), Nilai Waktu dari Uang (Time Value of Money), Penganggaran Modal (Capital Budgeting), Biaya Modal (Cost of Capital), dan Analisis Laporan Keuangan (Financial Statement Analysis)

THE EFFICIENCY OF BANKS IN INDONESIA: SHARIA VS. CONVENTIONAL BANKS

This paper evaluates the performance of Indonesian banking sector, focusing on technical efficiency of sharia and conventional banks along with the determinants of its efficiency during the period 2002-2010. Data Envelopment Analysis is employed to estimate banks technical efficiency and Tobit-regression is used to reveal the determinants of the efficiency over the panel data of 116 banks, including 109 conventional banks and 7 sharia banks. The result shows that sharia banks outperformed conventional banks in one model when it takes into account small business finance (SBF) as one of the output components in the model. Sharia banks have higher average SBF portfolio than those of conventional banks’ portfolio. The result indicates the efforts of Indonesian sharia banks to obey one of the principles in Islamic banking, “the emphasis on Islamic principles of morality”. By observing all models, it is concluded that the size of the bank, capital adequacy and liquidity are of banks characteristic factors which are very important to increase banks’ efficienc

Analisis pengaruh Literasi Keuangan, Inklusi Keuangan, dan Financial Technology terhadap kinerja Usaha Mikro Kecil Menengah (UMKM) di Kota Bandung

The important role of micro, small and medium enterprises (MSMEs) in the national economy can be seen from their contribution to Indonesia's Gross Domestic Product (GDP). The increase in the number of MSME actors still leaves several problems, including MSME actors in Indonesia still having performance problems. This study aims to examine the effects of financial literacy, financial inclusion, and financial technology on the performance of micro, small, and medium enterprises (MSMEs) in the city of Bandung. This research uses quantitative methods and is processed using the SmartPLS 3.0 analysis tool. The population in this study were all MSMEs registered in the cooperatives and MSMEs in Bandung City. The sampling technique used is purposive sampling. The number of samples in this study was 120 SMEs in the city of Bandung. The results of this study indicate that financial literacy, financial inclusion, and financial technology have a positive and significant impact on the performance of MSMEs in the city of Bandung

EFFICIENCY AND COMPETITIVENESS OF BANK PERKREDITAN RAKYAT (BPR) IN THE BALI PROVINCE OF INDONESIA

This study aims to estimate and test technical efficiency and conduct analysis on the competitiveness of BPRs in the Province of Bali for the period 2012-2016. Estimation on efficiency with the Data Envelopment Analysis (DEA) method was carried out on 134 BPRs whose data is obtained from OJK Regional Office 8 Bali and Nusa Tenggara. Meanwhile, to analyze competitiveness, a questionnaire was distributed to BPR customers, upon which data from customers is analyzed by Focus Group Discussion (FGD) together with BPR and OJK management as regulators. The Results of this study showed that in average, the technical efficiency of BPRs in Bali decreased from year to year from, i.e., 0.6581 in 2012 to 0.5993 in 2016. Buleleng Regency is listed as an area that has the most efficient BPRs with an average efficiency value of 0.7575, then followed BPRs from Karangasem Regency in second place with efficiency scores of 0.7184, and BPRs from Gianyar Regency in third place with a score of 0.6854. Further, based on the results of the analysis of competitiveness and from the FGD, it can be concluded that one of the strengths of BPRs in Bali Province is the loyalty of its customers

Determinants of business models innovation of Islamic bank in Indonesia

Purpose: This study analyzes the effect of dynamic capabilities, customer knowledge management, and religiosity each as a determinant that drives all components and systems in an organization to run business model innovations, to improve business performance to be healthy and to grow sustainably. Design/Methodology/Approach: The quantitative, descriptive and explanatory analysis was taken by using the SEM-PLS method. Research data were collected through questionnaires with participants of this study being senior managers of Indonesia Islamic banks. Findings: The results show that religiosity variable together with the Customer Knowledge Management and Dynamic Capability variables simultaneously and partially through business model innovations are proved to influence business performance. Religiosity variables are positive and significant determinants of business model innovation. Religiosity, Customer Knowledge Management, and Dynamic Capability do not directly influence business performance. Practical Implications: The results show that the religiosity variable, alongside Customer Knowledge Management and Dynamic Capability variables simultaneously through business model innovations influences business performance and they can be used by the top management to improve performance. Originality/Value: The study implies a recommendation for Islamic banks to allocate enough resources and invest in improving learning capabilities, building tools and methodologies to find out customer needs in depth.peer-reviewe

Financial Literacy among the Millennial Generation: Relationships between Knowledge, Skills, Attitude, and Behavior

This study aims to determine the level of financial literacy among the millennial generation and to examine the correlation of their financial knowledge, financial attitude, and financial skills with their financial behavior. Multiple choice questions were used to measure financial knowledge with results grouped into three categories: low, moderate, and high. Financial attitude, financial skills, and financial behavior were also grouped using the quartile method into three categories: poor, fair, and good. Chi-squared analysis was used to test the hypotheses, with correspondence analysis conducted to identify the characteristics of the millennial generation and to graphically illustrate the gap. Regarding financial attitude, financial skills, and financial behavior, the proportions of respondents in the \u27fair\u27 category, were 70.6%, 66.5%, and 72.2%, respectively. Significant relationships were found not only between financial attitude and financial management behavior, but also between financial skills and financial management behavior. However, the relationship was not significant between financial knowledge and financial behavior