11 research outputs found

    Peran Otoritas Jasa Keuangan (OJK) dalam Mengawasi Adanya Fraud dalam Bisnis Investasi dalam Perspektif Hukum Ekonomi Islam

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    Otoritas Jasa Keuangan (OJK) selaku lembaga yang dibentuk dengan tujuan sebagai pengawas lembaga keuangan serta mempunyai kontribusi yang besar untuk mencegah serta menanggulangi adanya fraud dalam bisnis investasi yang terjadi di masyarakat. Metode peneltian ini adalah penelitian hukum normatif. Adapun sumber hukum yang dipakai di penelitian ini ialah bahan hukum sekunder yang diperoleh dengan melakukan kajian pustaka. Analisis bahan hukum yang digunakan yaitu analisis deksriptif kualitatif. Peran pengawasan yang dilakukan OJK sudah ada sejak zaman Rasulullah saw yaitu dilakukan oleh lembaga hisbah, mempunyai fungsi sebagai pengawas yakni mengawasi tatanan kehidupan berekonomi dengan cara memberikan aturan hukum yang baik dan benar sesuai dengan syariat Islam. Sedangkan investasi sendiri sangat dianjurkan dalam Islam, selain untuk mempersiapkan bekal untuk masa yang akan datang, investasi juga penting dilakukan agar harta yang dimiliki terus berputar sehingga investasi harus dilakukan dengan cara yang benar dan terhindar dari fraud

    Pengaruh Ukuran Kap, Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Koefisien Respon Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012)

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    Setiap akhir periode perusahaan harus melaporkan kinerjanya yang tertuang dalam laporan keuangan. Laporan keuangan ini digunakan oleh para pihak yang berkepentingan, salah satunya investor untuk pengambilan keputusan. Laporan tersebut sebagai sarana komunikasi antara manajemen dengan investor. Investor akan merespon baik laporan keuangan suatu perusahaan jika informasi yang terkandung di dalamnya berkualitas dan dianggap menarik investor, terutama return yang akan diterima kelak. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran KAP, ukuran perusahaan, profitabilitas, dan leverage terhadap koefisien respon laba (earning response coefficient). Penelitian ini menggunakan 166 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 hingga 2012 yang telah memenuhi syarat dengan menggunakan metode purposive sampling. Data diperoleh dari annual report publikasi dan histori harga saham perusahaan. Metode analisis yang dipakai dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran KAP dan profitabilitas berpengaruh signifikan terhadap koefisien respon laba, sedangkan ukuran perusahaan dan leverage berpengaruh tidak signifikan terhadap koefisien respon laba

    Analisis Partisipasi Masyarakat Terhadap Pelestarian Situs Cagar Budaya Sendang Beji Desa Karangpatihan, Kabupaten Ponorogo”

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    Budaya lokal menjadi salah satu kunci dalam perwujudan budaya nasional bangsa Indonesia. Penguatan pelestarian budaya lokal yang mulai punah seperti cagar budaya perlu adanya peran serta masyarakat setempat untuk merealisasikannya agar tetap terjaga. Situs cagar budaya sendang beji di Kabupaten Ponorogo memiliki carita sejarah yang semestinya tetap dilestarikan agar tetap dikenal oleh generasi penerus. Tujuan penulisan artikel ini adalah untuk mengungkapkan hasil penelitian tentang partisipasi masyarakat terhadap pelastarian situs cagar budaya sendang beji Kabupaten Ponorogo. Metode yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data yaitu wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa bentuk partisipasi masyarakat memenuhi 5 komponen bentuk partisipasi, yaitu:a)partisipasi buah pemikiran; b)partisipasi tenaga; c)partisipasi harta benda; d)partisipasi kemahiran dan ketrampilan; dan e)partisipasi sosia

    Physical Model of Vertical Water Movement Inside a Soil-Column Apparatus for Infiltration Study with A Two-Way Orientation Approach

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    To improve the theory of Richard's equation, studying infiltration under free-draining conditions at the ground surface is necessary. Verification is required to clarify the physical model of water movement. The aim of this study was to describe multistage measurements of both the wetting and the drying front scheme of one-dimensional infiltration at laboratory scale. A soil-column infiltration apparatus was built consisting of a double acrylic wall, a sensor set and a light bulb. Acrylic was chosen as the material for the wall to minimize possible heat conduction on the wall side, which was wrapped in double insulation to achieve adiabatic condition. The following three main sensors were used and controlled by a microcontroller: water-content, pressure and temperature sensors. Meanwhile, the light bulb at the top of the apparatus was set to non-isothermal condition. The instrument was successfully built to describe vertical water movement. Slight modifications were carried out to ensure more precise observation. This resulted in the initiating of new shape interpretation based on the water-ponding measurement to refine the simplified pattern that was introduced by the conventional Green-Ampt theory

    Metode Analisis Risiko Kerusakan Mesin Produksi di Indonesia: Literature Review

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    Production machines are specially designed to perform various tasks such as processing, assembly, packaging and more depending on the type of production and the industry involved. However, damage to production machines is unavoidable with such a task. Machine damage can occur due to various factors, such as excessive use, inadequate maintenance, worn components, design errors and many more. Damage to the machine certainly raises risks, both measurable risks and immeasurable risks. The risk of machine failure can have a serious impact on the productivity, reliability and operating costs of a business. The use and application of risk analysis methods or approaches can be used to minimize the occurrence of excessive risk. The purpose of this research is to find out various methods of risk analysis of production machine damage in various industries in Indonesia. This research uses a systematic method by reviewing the literature from various published articles which are then identified and analyzed which focus on various production machine damage risk methods used in various industries in Indonesia. The results of the study show that there are several methods of analyzing the risk of damage to production machines that are commonly used in Indonesia, such as failure mode and effect analysis (FMEA, FMECA, fuzzy FMEA), risk based maintenance (RBM), fault tree analysis (FTA), fishbone diagram, enterprise risk management (ERM), failure tracking matrix (FTM), total quality control (TQM), logic tree analysis (LTA), overall equipment effectiveness (OEE), Hazard operability (Hazop), and certainty factor and forward chaining. Some of these methods are generally integrated with various other methods or approaches to obtain optimal results

    RESPONS PEDAGANG KAKI LIMA TERHADAP SURAT EDARAN BUPATI PONOROGO NOMOR 713/235/405.01.3/2021 TENTANG PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT UNTUK PENGENDALIAN PENYEBARAN COVID-19 DI KABUPATEN PONOROGO

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    Implementasi dari Surat Edaran Bupati Ponorogo nomor 713/235/405.01.3/2021 tentang Pemberlakuan Pembatasan Kegiatan Masyarakat Untuk Pengendalian Penyebaran Covid-19 di Kabupaten Ponorogo menimbulkan pro dan kontra di masyarakat terutama untuk pelaku usaha yaitu pedagang kaki lima yang berdampak secara langsung. Penelitian ini dilakukan di Jalan Suromenggolo Kabupaten Ponorogo. Metode penelitian menggunakan kualitatif dengan metode pengumpulan data adalah observasi, wawancara, dan dokumentasi. Hasil dari penelitian diketahui bahwa 44,8% pelaku usaha setuju dengan pemberlakuan jam malam dan 55,2 % pelaku usaha tidak setuju dengan pemberlakukan jam malam. Selanjutnya 92,1% para pelaku usaha setuju dengan kebijakan yang PPKM dan 7.9% pelaku usaha yang tidak setuju dengan kebijakan PPKM. Ada dua alternatif untuk mengatasi keluarnya surat edaran tersebut, yaitu: pertama pemerintah melakukan peninjauan ulang dan merevisi surat edaran dan kedua adalah pemerintah hendaknya menyiapkan aplikasi order online agar kegiatan jual beli pdagang kaki lima tetap bisa dijalankan

    ANTIFUNGAL Trycophyton rubrum AND Trycophyton mentagrophytes IN LIQUID BATH SOAP FERMENTED PROBIOTIC KOMBUCHA FLOWER TELANG (Clitoria ternatea L) AS A PHARMACEUTICAL BIOTECHNOLOGY PRODUCT

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    Telang flower kombucha (Clitoria ternatea L) is a functional probiotic drink that has antifungal properties. This study aimed to examine the antifungal activity of the probiotic bath soap formulation fermented kombucha telang flower against Trycophyton rubrum and Trycophyton mentagrophytes. This research method was carried out experimentally in an in vitro laboratory. The formulation of the fermented kombucha bath soap for the flower of telang was made with varying concentrations of 20%, 30%, and 40%. The preparation of probiotic bath soap for kombucha telang flower was tested for its antifungal activity against the bacteria T. rubrum and T. megantrophytes using the disc diffusion method. The working procedure includes the manufacture of bath soap preparations, and antifungal activity tests on the probiotic kombucha bath soap preparations of telang flower. The results of the study were positively correlated based on the one-way ANOVA test with f count greater than f table and showed that telang flower kombucha in the form of probiotic bath soap had antifungal activity against T. rubrum and T. mentagrophytes as a whole. The concentration of 40% was the highest concentration in the probiotic soap preparations fermented kombucha telang flower with an average inhibition zone diameter of 17.70 mm in T. rubrum species and 17.30 mm in T. mentagrophytes species. The average value of the diameter of the inhibition zone is included in the strong category

    Physical Model of Vertical Water Movement Inside a Soil-Column Apparatus for Infiltration Study with A Two-Way Orientation Approach

    Get PDF
    To improve the theory of Richard's equation, studying infiltration under free-draining conditions at the ground surface is necessary. Verification is required to clarify the physical model of water movement. The aim of this study was to describe multistage measurements of both the wetting and the drying front scheme of one-dimensional infiltration at laboratory scale. A soil-column infiltration apparatus was built consisting of a double acrylic wall, a sensor set and a light bulb. Acrylic was chosen as the material for the wall to minimize possible heat conduction on the wall side, which was wrapped in double insulation to achieve adiabatic condition. The following three main sensors were used and controlled by a microcontroller: water-content, pressure and temperature sensors. Meanwhile, the light bulb at the top of the apparatus was set to non-isothermal condition. The instrument was successfully built to describe vertical water movement. Slight modifications were carried out to ensure more precise observation. This resulted in the initiating of new shape interpretation based on the water-ponding measurement to refine the simplified pattern that was introduced by the conventional Green-Ampt theory
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