PERAN TATA KELOLA PERBANKAN SYARIAH TERHADAP RISIKO PERBANKAN SYARIAH DI INDONESIA

The increased penetration of the Islamic banking market in Indonesia is one of the highest in ASIA. The enhancement in the market has an impact on increasing the risk complexity of Islamic banking business activities. Sharia banking risks need to be managed and controlled properly in order to prevent banking failures. Bank governance (corporate governance) is indicated as one of the things that plays an important role in determining the level of risk faced by banks. The purpose of this study is to examine whether good governance can reduce the risk of Islamic banking. This study uses the population of Islamic banking from 2014-2018. The samples obtained in this study are 58 Islamic banks. The results showed that good governance can reduce the banking risk. In addition, the testing using control variables showed that the greater the size of the banking system that is proxied by the total assets, the higher the risk received by banks both from credit risk to investment risk

Pengaruh Political Connections dan Foreign Ownership terhadap Kecurangan Laporan Keuangan Perbankan di Indonesia

Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Indonesia sebagai salah satu negara yang juga memiliki sejarah ikatan politik dalam segala bidang, mendorong adanya tujuan yang menarik untuk melihat apakah ikatan politik yang diukur dengan political connection memiliki pengaruh terhadap kecurangan laporan keuangan di perbankan. Penelitian ini juga bertujuan untuk menguji foreign ownership dan ukuran perusahaan terhadap kecurangan laporan keuangan. Pengukuran kecurangan laporan keuagnan sendiri dalam penelitian ini adalah menggunakan Beneish M-Score yang direvisi. Beneish M-Score yang direvisi dilakukan dengan menggunakan analisis probit Beneish M-Score yang terdiri datas lima variabel pengukuran untuk menghasilkan score kecurangan laporan keuangan yang baru. dari Sampel yang digunakan adalah sebanyak 95 perbankan yang menerbitkan laporan di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian menunjukkan bahwa political connection dan foreign ownership berpengaruh negative terhadap kecurangan laporan keuangan. Sedangkan ukuran prusahaan tidak berpengaruh terhadap kecurangan laporan keuangan. Hal tersebut menunjukkan arti bahwa semakin tinggi political connection dan foreign ownership maka semakin rendah perusahaan akan melakukan kecurangan laporan keuangan.  &nbsp

Effectiveness of E-Audit Implementation in the Indonesian Audit Board

This paper aimed to find the effectiveness of e-audit implementation in the Indonesian Audit board (BPK). This research was conducted on the auditors who have used e-audit when conducting financial audits. 225 auditors were given questionnaires in four BPK regional offices: namely Jakarta, West Java, Central Java, and East Java. The results show various levels of the effectiveness of e-audit implementation among the auditors from the 4 regional offices. The test results of the effectiveness show that the implementation of e-audit is quite effective in supporting state financial audits. The results show that there are different levels of the effectiveness of the e-audit implementation; this means there is a need to increase the socialization of the use and implementation of e-audit to support a state financial audit. Future research is expected to examine the factors that influence the difference of the effectiveness level of e –audit implementation in BPK. A broader examination of types of e-audit systems used by BPK will increase the general understanding of the research results. Keywords: e-audit, effectiveness, Indonesian Audit Boar

Genetic Algorithm for lecturing schedule optimization

Scheduling is a classic problem in lecturing. Rooms, lecturers, times and scheduling constraints must be managed well to get an optimal schedule. University of Boyolali (UBY) also encounter the same scheduling problems. The problem was tried to be solved by building a library based on Genetic Algorithm (GA). GA is a computation method which inspired by natural selection. The computation consists of some operators i.e. Tournament Selection, Uniform Crossover, Weak Parent Replacement and two mutation operators (Interchanging Mutation and Violated Directed Mutation (VDM)). The two mutation method are compared to find which better mutation operator. The library was planned to have a capability to define custom constraints (scheduling requirements that were not accommodated by the library) without core program modifications. The test results show that VDM is more promising for optimal solutions than Interchanging Mutation. In UBY cases, optimal solution (fitness value=1) is reached in 12 minutes 41 second with adding 6 new room and inactivated 2 constraint i.e. lecturing begins at 14.00 except for 3rd semester of science law study program with morning class and lecturing participants must not over classroom capacity

Solar Storm Type Classification Using Probabilistic Neural Network compared with the Self-Organizing Map

One of the task of the LAPAN is making observation and forecasting of solar storms disturbance. This disturbances can affect the earths electromagnetic field that disrupt the electronic and navigational equipment on earth. LAPAN wanted a computer application that can automatically classify the type of solar storms, which became part of early warning systems to be created. The classification of the digital images of solar storm / sunspot is based on Modified - Zurich Sunspot Classification System. Classification method that we use here is the Probabilistic Neural Networks. The result of testing is promising because it has an accuracy of 94 for testing data. The accuracy is better than the accuracy of similar applications weve built with a combination of methods Self-Organizing Map and K-Nearest Neighbor

Analisis Implementasi Good Corporate Governance pada PT Industri Telekomunikasi Indonesia

Abstrak Salah satu upaya perusahaan dalam memaksimalkan nilai adalah melalui pemisahan kepemilikan dari pengelolaan perusahaan. Melalui pemisahan ini kegiatan pengelolaan diharapkan lebih fokus dengan ditangani oleh pihak yang profesional. Meskipun mampu memberikan efektifitas dalam pengelolaan perusahaan, pemisahan ini juga menimbulkan masalah yang dikenal sebagai agency problem. Untuk melindungi kepentingan pemegang saham dibutuhkan suatu struktur dan proses yang mengarahkan dan mengelola kegiatan perusahaan secara menyeluruh untuk kepentingan pemegang saham dan tetap memperhatikan kepentingan pemangku kepentingan lain. Struktur dan proses inilah yang disebut Good Corporate Governance (GCG). Penelitian ini bertujuan mengetahui implementasi GCG melalui penerapan prinsip-prinsip yang terkandung dalam GCG. Prinsip-prinsip yang digunakan berdasarkan Surat Keputusan Menteri BUMN No. Kep-117/M- MBU/2002 tentang Penerapan Praktik GCG pada BUMN yang meliputi transparansi, kemandirian, akuntabilitas, pertanggungjawaban, dan kewajaran. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Analisis data menggunakan penghitungan sesuai corporate governance self assessment checklist. Untuk interpretasi hasil perhitungan presentase menggunakan ketentuan Dean J Champion. Hasil penelitian menunjukkan implementasi prinsip transparansi, akuntabilitas, pertanggungjawaban dan kewajaran berada pada kategori sangat memadai, hanya prinsip kemandirian yang penerapannya cukup memadai. Untuk implementasi GCG secara keseluruhan presentase nilai yang didapatkan adalah 83,70% yang berarti penerapan GCG pada PT INTI telah sangat memadai. Kata kunci : Good Corporate Governance, Corporate Governance Self Assessment Checklist

ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI (Perspektif Karakteristik Auditee, Karakteristik Auditor BPK, Karakteristik Eksekutif dan Karakteristik Legislatif Daerah)

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi penyelesaian tindak lanjut hasil pemeriksaan BPK RI. Analisis dalam penelitian dilakukan dengan menguji apakah penyelesaian tindak lanjut hasil pemeriksaan dipengaruhi oleh beberapa karakteristik, baik karakteristik yang dimiliki oleh auditee (tipe pemerintah daerah, jumlah entitas pemerintah daerah dan umur pemerintah daerah), auditor (kecakapan profesional auditor BPK), lembaga eksekutif (latar belakang pendidikan dan masa jabatan pemerintah daerah) maupun lembaga legislatif (Jumlah Anggota DPRD yang berasal dari partai oposisi Kepala Daerah) di pemerintah daerah. Analisis yang digunakan merupakan analisis regresi berganda dan metode yang dipilih dalam penelitian merupakan metode purposive sampling. Peneliti menganalisis 305 pemerintah daerah yang terdiri dari pemerintah kabupaten dan kota. Hasil penelitian menunjukkan bahwa tipe pemerintah daerah dan umur pemerintah daerah berpengaruh terhadap tingkat penyelesaian tindak lanjut hasil pemeriksaan BPK RI. Kedua variabel tersebut menunjukkan pengaruh yang positif terhadap tingkat penyelesaian tindak lanjut hasil pemeriksaan BPK RI. Pegujian lanjutan terhadap tingkat penyelesain tindak lanjut hasil pemeriksaan BPK RI terhadap opini audit menunjukkan pengaruh positif. Pengujian lanjutan yang merupakan pengujian interaksi diantara variabel dependen menunjukkan hasil bahwa interaksi antara latar belakang pendidikan dan masa jabatan terhadap tipe pemerintah daerah menunjukkan pengaruh yang positif. Kata Kunci: (Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK RI, auditee, auditor, legislatif, eksekutif, dan Opini Audit.

The Analysis of Banking Governance in Indonesia: the Financial Services Authority Perspective

The purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concerning self-assessment of bank governance as regulated in Regulation of Financial Services Authority Number (POJK). The data in this study using the report of banking governance in 2014-2017 with a sample obtained as many as 294 banks. Hypothesis testing technique is done by using ordinal regression analysis. The results showed that the variable owner, ROA, asset, and status have a positive effect on GCG. In contrast, the leverage in this study showed a negative influence on GCG. Testing the growth and age does not affect the level of banking governanc

Etika Di Sekitar Perawatan Lansia

Abstract: This article talks about ethical problem in medicine, mainly about the old people with alzhimer. Being old is not anyone choise, because it is a natural proccess of every living beings. Many people get alzhimer by the time they get older. The ethical question according to that matter, is it ethical for the doctor to revealed his diognose to the alzhimer patient. Since revealed the analized would make patiens become restless. All the problem discuss in this article.Kata Kunci: Persoalan orang lanjut usia, Tua kronologis dan biologis, Alzhime

Restorasi Citra Dengan Tapis Wiener Adaptif

The image data from imaging system are always degraded by the environment and the imaging sensors. The types of degradation are additive random noise, blurring, relative motion between object and the imaging system, atmosphere turbulence, and so forth. The objective of image restoration is to reduce or eleminate the degradation. In this research, adaptive Wiener filtering has been used to restore the degraded image. An image will be divided into blocks, called local details. From the degraded image and prior knowledge, some measure of the local details, such as the local variance is determined. A space-variant ,filter which is a function of the local image details and of the additional prior knowledge is then determined. The space-variant filter is then applied to the degraded image in the local region from which the space-variant filter is designed. A number of different algorithms can be develop, depending on which specific measure is used to represent local .image details, how the space-variant is determined as a function of the local image details, and what . prior knowledge is available. This research shows that Adaptive Wiener Filter is effective enough to eleminate additive noise. The size of block should be adjusted according to the noise characteristics and the feature of an image dat