Kajian kemampuan keuangan daerah untuk pertimbangan penempatan modal daerah pada bumd studi kasus APBD pemerintah kabupaten cianjur

Investasi yang akan direncanakan oleh suatu pemerintah daerah pada Badan Usaha Milik Daerah (BUMD) harus melihat kemampuan keuangan yang dimiliki oleh daerah tersebut. Karena itu, jika suatu daerah berencana akan melakukan investasi daerah, baik investasi awal maupun penambahan investasi daerah pada BUMD, terlebih dahulu perlu dilakukan kajian terhadap kemampuan keuangan daerah tersebut. Jika kemampuan daerahnya tergolong sedang atau tinggi, maka daerah tersebut dapat leluasa berinovasi melalui berbagai program pembangunan, termasuk melakukan penyertaan modal pada BUMD. Tetapi sebaliknya apabila kemampuan keuangan daerahnya tergolong rendah, agak sulit untuk memenuhi seluruh belanja yang telah direncanakan daerah. Kajian dilakukan dengan melaksanakan perhitungan terhadap kekampuan keuangan daerah dan rasio-rasio yang menunjukan tingkat kemandirian Pemerintah Daerah. Dasar perhitungan tersebut adalah dengan membandingkan pendapatan asli daerah (PAD), Anggaran Pendapatan dan Belanja Daerah (APBD) dengan bantuanbantuan daerah yang diperoleh dari Pemerintah Pusat. Berdasar perhitungan tersebut akan terlihat kemampuan keuangan yang dimiliki Pemerintah Daerah serta tingkat kemandirian yang dimiliki oleh suatu daerah. Kajian ini mengambil studi kasus APBD Pemerintah Kabupaten Cianjur Tahun Anggaran 2017. Perhitungan kemampuan keuangan dan rasio-rasio pada APBD Pemerintah Kabupaten Cianjur Tahun Anggaran 2017, menyatakan bahwa Pemerintah Kabupaten Cianjur memiliki kemampuan keuangan daerah yang tinggi, tetapi tingkat kemandiriannya rendah, atau masih memiliki tingkat ketergantungan yang tinggi dengan Pemerintah Pusat. Berdasar hasil kajian tersebut dapat disimpulkan bahwa Pemerintah Kabupaten Cianjur dapat mempertimbangkan berbagai inovasi untuk melakukan peningkatan pendapatan asli daerah, mulai dari intensifikasi & ekstensifiikasi pajak dan retribusi daerah, peningkatan infrastruktur yang dapat menunjang perekonomian, peningkatan pelayanan dasar masyarakat, hingga kegiatan pembangunan yang dapat merangsang peningkatan perekonomian daerah, termasuk peningkatan investasi pemerintah daerah pada BUMD

PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER

This research aims to analyze the disclosure of corporate social responsibility by  Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of  Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory

Pengaruh Return on Assets, Debt to Assets Ratio, Dan Opini Audit Terhadap Audit Delay

This research is performed in order to test the influence of  the variable ROA, DAR and audit opinion toward Audit Delay to the company of manufactur sector basic industrial and chemical in BEI for periode 2013-2014 Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial. The analyse result indicate that data ROA and Audit Opinion in partial significant toward Audit Delay. DAR in partial not significant toward Audit Delay. Anova test result show ROA, DAR and Audit Opinion in simultan significant toward AudIt delay

BENTUK PEMBIAYAAN MUSYARAKAH MUTANAQISHAH DI LEMBAGA KEUANGAN SYARIAH

Financing with Islamic banks or Islamic Financial Institutions (LKS) for business partners, is one of the financing supports for goods, services, and business, including home ownership, production machinery, assets, or other productive inventories. This study analyzes the concept of the implementation of mushārakah mutanāqishah (MMQ) financing and the (term) mode of mushārakah mutanāqishah financing in LKS. The purpose of the study, essentially looking for scientific relevance of the three problems that are the object of study, both from the implementative dimension, as well as normative. Mushārakah mutanāqishah is a hybrid contract between the mushārakah and ijārah contracts. This term is also implementatively less popular. The study was conducted in a descriptive qualitative manner on MMQ financing products in LKS, then analyzed in a normative juridical manner based on DSN-MUI Fatwa and applicable regulations in Indonesia. Data is sourced from various literature, regulations, interviews, and other data relevant with the research material. Reviewing concept of the implementing mushārakah mutanāqishah financing in LKS, this has only been applied in a number of products, such as applied for home ownership financing (PPR iB products), indent home ownership financing (PPR-Indent iB products), used for business cooperation in goods physical (inventory), such as for financing machinery, manufacturing equipment, vehicles, as well as other physical objects that are productive and profit oriented, but also developed for the financing of commercial business activities carried out various forms of business in accordance with the sharia principles including principles of buying and selling, profit sharing and leasing. Whereas regarding term of mushārakah mutanāqishah financing, stakeholders can use one the eight forms of mushārakah mutanāqishah financing as needed by taking into account dimensions shirkah capital (portion) of the bank, customer capital, profit sharing method, return method bank portion funds, gradual promise transfer of portions, term of financing period, and type allocation of financing

PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, DAN OPINI AUDIT TERHADAP AUDIT DELAY

This research is performed in order to test the influence of  the variable ROA, DAR and audit opinion toward Audit Delay to the company of manufactur sector basic industrial and chemical in BEI for periode 2013-2014 Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial. The analyse result indicate that data ROA and Audit Opinion in partial significant toward Audit Delay. DAR in partial not significant toward Audit Delay. Anova test result show ROA, DAR and Audit Opinion in simultan significant toward AudIt delay

PENGARUH PELATIHAN KERJA DAN STRES KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI DEPARTEMEN R-PET PT. NAMASINDO PLAS BANDUNG BARAT

Penelitian ini bertujuan untuk mengetahui Pengaruh Pelatihan Kerja dan Stres Kerja Terhadap Produktivitas Kerja Karyawan Bagian Produksi Departemen R-PET di  PT Namasindo Plas Bandung Barat. Latar belakang penelitian ini berkaitan dengan tidak tercapainya target produksi selama tiga tahun berturut turut dari tahun 2014 hingga 2016 yang ada di bagian produksi yaitu pada manajemen Bagian Produksi Departemen R-PET di PT. Namasindo Plas. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi penelitian adalah semua karyawan/i Bagian Produksi Departemen R-PET PT Namasindo Plas Bandung Barat  yaitu sebanyak 90 orang dengan jumlah sample dengan menggunakan teknik Slovin sebanyak 74 orang. Hasil penelitian menunjukan bahwa Pelatihan dan stress kerja memberikan pengaruh sebesar 87,5% terhadap produktivitas kerja, angka 87,5% disini artinya setiap perubahan produktivitas kerja sebesar 87,5% dipengaruhi oleh perubahan variabel Pelatihan dan Stress Kerja. Adapun sisanya sebesar 12,5% disebabkan oleh variabel-variabel lain diluar kedua variabel tersebut yang tidak dilibatkan dalam penelitian ini, antara lain motivasi, imbalan

DISCLOSURE OF CARBON EMISSIONS: MEDIA EXPOSURE, INDUSTRY TYPE, AND PROFITABILITY OF FOOD AND BEVERAGE COMPANIES

This study aims to determine the effect of media exposure, industry type, and profitability on the disclosure of carbon emissions in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The type of data used in this study is quantitative data sourced from the company’s financial statements. The source of data in this study is secondary data. The population in this study is the food and beverage sector companies on the Indonesia Stock Exchange in the 2017 to 2019 period with a total of 60 companies. The sampling technique used purposive sampling technique based on predetermined criteria. Based on the predetermined criteria, a sample of 18 companies was obtained. The analytical method used in this study used logistic regression analysis. The results of this study show that, partially, media exposure has an insignificant effect on carbon emissions, industry type has a significant effect on carbon emissions, profitability has an insignificant effect on carbon emissions, and simultaneously, media exposure, industry type, and profitability have an effect on carbon emissions. The unique findings of this paper are relevant to government, management, and standard setters.Penelitian ini bertujuan untuk mengetahui pengaruh terpaan media, jenis industri, dan profitabilitas terhadap pengungkapan emisi karbon pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan. Sumber data dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor makanan dan minuman di Bursa Efek Indonesia periode 2017 hingga 2019 dengan jumlah sebanyak 60 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling berdasarkan kriteria yang telah ditentukan. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 18 perusahaan. Metode analisis yang digunakan dalam penelitian ini menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial paparan media berpengaruh tidak signifikan terhadap emisi karbon, jenis industri berpengaruh signifikan terhadap emisi karbon, profitabilitas berpengaruh tidak signifikan terhadap emisi karbon, dan secara simultan paparan media, jenis industri, dan profitabilitas berdampak pada emisi karbon. Temuan unik dari makalah ini relevan dengan pemerintah, manajemen, dan pembuat standar.Kata kunci: Eksposur Media, Jenis Industri, Profitabilitas, dan Emisi Karbo

LOCAL WISDOM VALUES GOVERNANCE AS NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING INDIGENOUS PEOPLES' SUSTAINABILITY IN KAMPUNG PULO KABUPATEN GARUT

The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability.The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result.The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders

ANALISIS PENGENDALIAN INTERN SISTEM PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS LAPORAN ARUS KAS

Cash receipts and expenditure controlling are important in a company, because cash it self is the most important assets account, that also has an important position in funding company operations.In analyzing some data, the writer using qualitative method. Using both primary and secondary data. This research collecting data technique using field research with interview, observation, and documentations.The examp results showing that internal cash receipts controlling has been effective enough,contraty with the internal expenditure cash controlling system. In cash disbursment system a writer still found some factors than wasn’t fully work yet. Such as double function beetween receiving, storing, and cash register. There still no function splitting between cash and petty cash. Cash on hand and cash register are both uninsured. Klinik Utama Bandung Eye Center in general already compile cash flow report based on PSAK No. 2, that compile report with indirect method

Effect of Ecological, Servant dan Digital Leadership Style Influence University Performance? Evidence from Indonesian Universities

The purpose of this study was to analyze the influence of ecology leadership, servant leadership and digital leadership toward universities performance. This research method is a quantitative method with data processing tools using the SmartPLS version 3.0 program. The research data were obtained from an online electronic questionnaire distributed online using a snowball sampling system. The respondents of this study were 222 lectures of universities in Banten. The results of data analysis show that servant leadership, digital leadership and ecological leadership significantly influence universities performance. The novelty of this study is the first leadership research model with servant, digital and ecology variables on universities performance