156 research outputs found

    Hubungan Permendag No.53/m-dag/per/8/2012, Bank, Franchisor Dan UMKM

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    From the research conducted it can be concluded as follows:a. SMEs welcome party when there is co-operation to take over the process and minimarket franschiseb. The bank approved the agreement which required a decent home loan to be funded.c. Franchisor approve the agreement because it can run the Regulation could also expand its businessd. Welcomed the government for the establishment of cooperation between the Bank, SME and franschiso

    Sistem Jaringan Sosial Nasional (Sjsn) Indonesia

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    The government has been implementing programs aimed at 6 programs for the welfare of the community, namely:a) Family Hope Program (PKH)b) Health Assistance For Poor Families c) Help the poor educationd) rice for the poor (Raskin)e) community targeted poverty alleviation program (PNPM)f) business credit (KUR)The six pro-people program to reduce poverty and achieve social welfare, the government is drafting a new program is a continuation of the six program which is a program that aims to ensure the needs of people nationwide who were named National Social Network Systems (Navigation), and the plan was carried out in , 2014.From the analysis using SPSS was also obtained large coefficient of determination (R ²) is equal to 56.9%, this means that the dependent variable (welfare) can be explained by the six independent variables (PKH, JAMKESMAS, BOS, RASKIN, PNPM, KUR) and the rest amounted to 43.1% influenced by variables that do not exist in the study.The program of the government is good and will be implemented as well as the implementers of the program is also receiving a good run, the results showed fairly good influence of the pro- people programs, but also to be seen there are many other factors that affect the welfare of the people outside the government program .In addition to being critical of the government is the welfare of the people themselves, depending on how people attempt to change their lives when the state provides various facilities da variety of programs but no kerjasamnya eat would be impossible to realize Pancasila is prosperity for all the people of Indonesia.Limitations of this study is that the sample taken was the perception of students Semarang so it would be better if the sample used is the recipient of pro-people programs, another limitation is that welfare dipengaruhioleh many factors, especially from internal community itself so that other factors do not enter in research can have a big impact, the latter is perceived limitations of the study sample is not necessarily able to describe the recipients of the government\u27s pro-people program

    KEPATUHAN KOPERASI DI KOTA SEMARANG TERHADAP STANDAR AKUNTANSI KEUANGANENTITAS TANPA AKUNTAN PUBLIK (SAK ETAP) TAHUN 2013

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    Koperasi merupakan lembaga yang menjalankan kegiatan usaha dan pelayanan yang sangat membantu dan dibutuhkan oleh anggota koperasi khususnya dan masyarakat pada umumnya. Koperasi juga menerapkan pedoman standar akuntansi keuangan (PSAK). SAK ETAP diterapkan untuk penyusunan laporan keuangan yang dimulai pada atau setelah 1 Januari 2011. Tujuan nya adalah untuk menyediakan informasi posisi keuangan, kinerja keuangan, dan laporan arus kas suatu entitas yang bermanfaat bagi sejumlah besar pengguna dalam pengambilan keputusan ekonomi oleh siapapun yang tidak dalam posisi dapat meminta laporan keuangan khusus untuk memenuhi kebutuhan informasi tertentu.Berdasarkan hasil penelitian menunjukkan bahwa koperasi dikota semarang sebanyak 50 koperasi yang dipakai untuk sampel penelitian sebagian kecil sudah menerapkan SAK ETAP, sedangkan sebagian besar menerapkan SAK ETAP tetapi belum keseluruhan ketentuan, koperasi yang belum sama sekali menerapkan SAK ETAP tidak ada. Dari hasil tersebut maka perlu adanya tindakan dari pihak regulator untuk membenahi hal tersebut yaitu bertujuan agar seluruh koperasi taat dengan SAK ETAP, adanya ketidak patuhan dari koperasi bisa disebabkan berbagai hal

    Comparative Study on Disclosure of Islamic Social Reporting (ISR) Based on the ISR Index between Islamic Banking in Asia and Africa

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    Purpose - This study aims to compare the level of disclosure of Islamic Social Reporting between Islamic banking in Asia and Islamic banking in Africa using the ISR index approach.  Method - The data analysis in this study used content analysis. The sample in the study was 18 Islamic Commercial Banks with purposive sampling method.Result - The results of the study show that there are differences in the implementation of social performance of Islamic banking in Asia and Africa. This is proven by the results of the Mann Whitney test with a sig value of 0.001 greater than α = 5%. There is some evidence that of all Islamic banks, both Asian and African, none has yet achieved 100% (one hundred percent) implementation and disclosure of the ISR Index.Implication - This research uses secondary data in the form of annual reports and annual financial reports on the respective official websites of Islamic Commercial Banks in Asia and Africa during the 2012-2020 period.Originality- Further research is expected to be able to use or add variables and increase the research sample so as to obtain results that better describe the actual situation.
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