246 research outputs found

    The effect of supervisory board cross-membership and supervisory board members' expertise to the disclosure of supervisory board’s report : empirical evidence from Indonesia

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    This research aimed to determine the effect of Sharia Supervisory Board cross-membership and Sharia Supervisory Board members' expertise to the disclosure of Sharia Supervisory Board’s report. The analysis model used was Logistic Regression Analysis because the dependent variable in this research was dummy variable while Wald is used to test partially and omnibus test is used to test for simultaneous problems. The samples in this research were 12 Sharia Commercial Banks in Indonesia registered in Indonesia Stock Exchange in the period of 2013-2015. The type of data in this research was secondary data obtained from annual report of each company. The results have been verified by the Wald test proving that: (1) the Sharia Supervisory Board cross-membershipcoefficient is negative (-58.348) and not significant (sign 0.999) to the disclosure of the Sharia Supervisory Board's report, (2) the Sharia Supervisory Board members' expertise coefficient is positive (3.239) and significant (sign 0.05). The effect to the disclosure of Sharia Supervisory Board's report based on the result of omnibus test in which the Sharia Supervisory Board cross-membership and Sharia Supervisory Board members' expertise simultaneously have a significant effect to the disclosure of Sharia Supervisory Board's report.peer-reviewe

    PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF MUSTAHIK, DAN LAMA USAHA MUSTAHIK TERHADAP PRODUKTIVITAS USAHA MUSTAHIK (STUDI PADA BAITUL MAL KOTA BANDA ACEH)

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    Penelitian ini bertujuan untuk mengetahui pengaruh jumlah zakat produktif, umur produktif mustahik, dan lama usaha mustahik terhadap produktivitas usaha mustahik. Jumlah sampel dalam penelitian ini adalah 38 mustahik yang menerima zakat produktif dari Baitul Mal Kota Banda Aceh dan bergerak dibidang usaha jualan di kios dengan menggunakan teknik probability sampling dengan metode simple random sampling dan menggunakan rumus Slovin.Pengumpulan data dan informasi yang diperlukan dalam penelitian ini dilakukan dengan teknik dokumentasi. Data yang digunakan adalah data sekunder yang diperoleh langsung dari kantor Baitul Mal Kota Banda Aceh. Pengujian pengaruh variabel independen terhadap variabel dependen dilakukan menggunakan model regresi berganda menggunakan SPSS 23.Hasil penelitian menunjukkan bahwa secara simultan maupun parsial, jumlah zakat produktif, umur produktif mustahik, dan lama usaha mustahik berpengaruh terhadap produktivitas usaha mustahik.Kata kunci:Zakat Produktif, Umur Produktif Mustahik, Lama Usaha Mustahik, dan Produktivitas Usaha Mustahik

    The effect of allocation of dividend of the regional government-owned enterprises and the empowerment efforts on the revenue of regional government : the case of Indonesia

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    The purpose of this study is to find out the factors influencing the increase in the dividend of the Regional Government-Owned Enterprises (BUMD) in North Sumatera Province. In addition, it is also to determine the steps and efforts in empowering and improving the capacity of BUMD in increasing the allocation of dividend to the Regional Government of North Sumatera. It is an explanatory survey study, a study which justifies the relationship between the independent and dependent variables and explains the relationship. This study used survey for its research design. The data used in this study are primary and secondary data. The population of this study is the Regional Government-Owned Enterprises of North Sumatera Province. The samples were taken by using purposive sampling method with the stakeholders of the Regional Government-Owned Enterprises of North Sumatera Province being PT. Bank Sumut, PT. Kawasan Industri Medan, PT Perkebunan Sumut, PT. Askrida and PT. Dirga Surya as the respondents, 66 in total. The method used in this study is the Descriptive Quantitative method with Structural Equation Modelling (SEM) by using AMOS as the analytical tool. For the analysis of perception, this study used SPSS for the statistics. This study concluded that (1) The factors of Equity Capital (Penyertaan Modal) and Other Legitimate Local/Regional Government Revenue of Provinces and Districts/Cities can increase the sources of Local/Regional Government Revenue. (2) Strategic moves taken which can increase the dividend of Regional Government-Owned Enterprises including Enterprise Cultivating Strategy, Enterprise Growing Strategy and Enterprise Restructuring Strategy.peer-reviewe

    Peran Putusan Mahkamah Konstitusi Untuk Menentukan Kebijakan Pokok dalam Negara Kesejahteraan di Indonesia

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    Tujuan dari penelitian ini adalah untuk menganalisis peran Putusan Mahkamah Konstitusi untuk menentukan lima kebijakan pokok dalam negara kesejahteraan di Indonesia berdasarkan putusannya. Penelitian ini adalah penelitian hukum normatif. Hasil penelitian mengungkapkan terdapat peran Mahkamah Konstitusi ketika memutus perkara uji konstitusional lima Undang-Undang terkait lima kebijakan pokok dalam negara kesejahteraan; yaitu: perkara uji konstitusional Undang-Undang: (i) Ketenagakerjaan, (ii) Sistem Pendidikan Nasional, (iii) Kesehatan, (iv) Badan Penyelenggara Jaminan Sosial, dan (v) Perumahan dan Kawasan Permukiman

    Human Resources Development and Performance of Government Provincial Employees: A Study in North Sumatera, Indonesia

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    This study aims to analyze the factors associated with human resource development that probably influence employee's performance. They include the recruitment process, general and specific training, compensation, career development, job promotion and mutations. The assessment is laid out towards achieving a good government of the North Sumatera Province. Furthermore, it plans to look at the most crucial factors affecting the performance. A total of 119 respondents (officers of government civil servants) were chosen using a purposive random sampling technique. All eight independent variables and one dependent variable are tested using the multiple linear regression model. As both primary and secondary data are collected and examined, it is concluded that elements of human resource development simultaneously influence employee performance. This leads to the suggestion that effort has to be made in fostering the improvement in administration duties as well as the encouragement on human resources development consistently

    UJI EFEK IMUNOSTIMULAN EKSTRAK BUAH KURMA (PHOENIX DACTYLIFERA) TERHADAP PENINGKATAN SEL-SEL IMUN PADA MENCIT JANTAN (MUS MUSCULUS)

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    ABSTRAKKurma (Phoenix dactylifera) merupakan tanaman mediteranian yang telah dilaporkan mengandung senyawa-senyawa metabolit sekunder yang diduga mempunyai efek imunostimulan. Penelitian ini bertujuan untuk mengetahui efek imunostimulan ekstrak buah kurma pada mencit jantan galur Balb/C. Penelitian ini telah dilakukan di Laboratorium Mikroteknik, Jurusan Biologi dan Laboratorium Penelitian, Jurusan Kimia Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Syiah Kuala. Rancangan yang digunakan pada penelitian adalah rancangan acak lengkap yang terdiri dari 4 perlakuan dan 5 ulangan yaitu 0 mg/Kg BB (P0), 250 mg/Kg BB (P1), 500 mg/Kg BB (P2) dan 750 mg/ Kg BB (P3). Parameter penelitian yang diamati adalah penghitungan jumlah leukosit total, jumlah jenis-jenis leukosit, indek fagositosis dan bobot limpa relatif. Hasil penelitian ini menunjukkan bahwa ekstrak buah kurma pada semua dosis dapat meningkatkan jumlah leukosit total dan limfosit (

    Pro-Kontra Dan Prospektif Kewenangan Uji Konstitusionalitas Perpu

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    Pros and cons of the authority to deal with judicial constitutionality review of Government Regulation in Lieu of Law (Perpu) either from fellow judges of the Constitutional Court (MK) or from the world of legal science is acceptable. The pros and cons is not due to the differences in interests between them, but it is caused by the differences in schools or schools of thought and interpretation methodologies adopted. The authority of the Constitutional Court to review the constitutionality of Perpu is in line with the philosophy of Judicial Activism (the concept of active understanding) which is identical to the "Statue of the Goddess of Justice" whose eyes are not closed in order to be able to watch and absorb the "sense of social justice", to incorporate the living legal values in the society, respond to the demand and aspiration of the people and, furthermore, to create “the thinking judges” which make their decisions responsive. However, the authority of the Court to review the constitutionality of the Perpu might cause “broader impacts” in the future which means that the impact will not be only on the constitutionality review of the Perpu but also on the other decisions of Constitutional Court

    Fenomena Two In One Pengujian Perppu

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    Dua lembaga negara sama-sama berwenang menguji Peraturan Pemerintah Pengganti Undang-Undang (Perppu); Dewan Perwakilan Rakyat (DPR) “berwenang” berdasarkan Pasal 22 ayat (2) dan ayat (3) Undang-Undang Dasar Negara Republik Indonesia 1945, sedangkan Mahkamah Konstitusi (MK) berdasarkan putusannya No. 138/PUU-VII/2009 menyatakan “berwenang pula.” Dengan adanya dua lembaga negara yang mempunyai kewenangan yang sama tersebut maka (dapat) terjadi fenomena. Penelitian ini merupakan penelitian hukum dengan menggunakan pendekatan normatif. Hasil penelitian menunjukkan bahwa ada tiga bentuk fenomena Two in One Pengujian Perppu yang (dapat) terjadi. Pertama, “judicial examination for constitutionality to Perppu pre-legislative review.” Kedua, “judicial examination for constitutionality to Perppu post-legislative review.” Ketiga, jika terjadi judicial review Perppu di MK baik dalam keadaan bentuk fenomena pertama atau fenomena kedua tetapi dalam waktu yang berlarut-larut DPR tidak memberikan keputusan tidak menyetujui atau menyetujui Perppu menjadi undang-undang. Prosedur hukum untuk bentuk fenomena kedua tidak jauh berbeda dengan prosedur hukum fenomena bentuk pertama; prosedur hukum serta yang dijadikan dasar pertimbangannya mempunyai kesamaan. Sedangkan prosedur hukum untuk bentuk fenomena ketiga perlu pula dikaji lebih lanjut secara mendalam untuk mencapai titik temu oleh dua pihak (DPR dan MK) yang berwenang menguji Perppu. Bentuk fenomena dan prosedur hukum pertama dan kedua bisa dikatakan sebagai jenis kewenangan yang bersifat pasif. Sedangkan bentuk fenomena dan prosedur hukum yang ketiga bisa dikatakan sebagai jenis kewenangan yang bersifat aktif.Two state institutions are equally authorized to test the Government Regulation in Lieu of Laws (Perppu); The House of Representatives (DPR) is “authorized” based on Article 22 paragraph (2) and paragraph (3) of the 1945 Constitution of the Republic of Indonesia, while the Constitutional Court (MK) based on its verdict No. 138/PUU-VII/2009 declared “authorized as well.” With the existence of two state institutions that have the same authority, then the phenomena (can) happen. This research is a legal research using normative approach. The results of the study showed that there are three forms of phenomena of Two in One Perppu review which (can) happened. First, “judicial examination for the constitutionality to Perppu pre-legislative review.” Second, “judicial examination for the constitutionality to Perppu post-legislative review.” Third, in the case of Perppu judicial review in the Constitutional Court, either in the form of the first phenomenon or the second phenomenon, yet in the long period the DPR does not give a decision whether to approve the Perppu or not into the law. The legal procedure for the form of the second phenomenon is not much different from the legal procedure of the first form phenomenon; legal procedures and the basis of their considerations are merely the same. While the legal procedure for the third form of the phenomenon should also be studied further in depth to reach the final point by two parties (DPR and MK) authorized to review the Perppu. The first and the second forms of the phenomena and legal procedures can be regarded as a kind of passive authority. While the third form of the phenomena and legal procedures can be regarded as a type of active authority

    Aplikasi Sistem Informasi Geografis untuk Zonasi Kawasan Hutan Berdasarkan Kementrian Kehutanan dan Kemampuan Lahan di Kabupaten Bandung

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    The main objectives in the geographic information system applications for zoning of forest areas based on the ministries of forestry and land capability is to determine the broad allocation of forest land in Bandung Regency based on Ministerial Decree 79/2001 on the basis of analysis with analytical capabilities of BPDAS land so as to provide a common perception in spatial planning and resource management natural resources in Bandung Regency. Research is done by quantitative method using Geographic Information System. Area difference of forest zone based on Ministerial Decree 79/2001 to BPDAS land capability is 69,709.009 ha or 26.042 kms and 26.042 kms. The result of research providing recommendations to decision makers in Bandung Regency associated with the analytical model and the Ministerial Decree 79/2001 SK model BPDAS analysis of land capability so that spatial planning and management of natural resources can be more synergistic to achieve sustainable development that takes into account the principles sustainable principles, optimal, harmonious and balanced
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