Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia

Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking, namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh

Implementation of performance accountability system for government institution (SAKIP) : determinants and consequence in local government

This study aims to examine the effect of the utilization of information technology, training and obedience to regulation on the implementation of SAKIP and examine the effect of SAKIP implementation on managerial performance as well as the influence of the role of self efficacy and intellect in the relationship between impelementation of SAKIP and managerial performance. Tests were conducted on 93 respondents representing 67 percent of the population. The group of respondents are structural officials of echelon II, III and IV in the scope of West Nusa Tenggara Provincial Government who have role in the planning, implementation and management of Regional Income Budget and Expenditure (APBD) through the implementation of SAKIP. The hypothesis testing used Struuctural Equation Modelling-Partial Least Square (SEM-PLS). The result of this research shows that the utilization of information technology and training have significant effect on the implementation of SAKIP but not influenced by obedience to the regulation, the implementation of SAKIP has an effect on managerial performance but self efficacy and intellect can not strengthen the relationship between SAKIP implementation and managerial performance. Based on the findings of this research, the operation of e-SAKIP and training conducted in a structured and sustainable manner plays an important role in improving the quality of SAKIP implementation so as to provide relevant and objective information to managers in order to improve the performance of government organizations.peer-reviewe

Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah

This study aims to examine and find the empirical evidence the effects of Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate province, district/city on the Lombok Island in Nusa Tenggara Barat Province. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS). The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor

Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada

This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock group

Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah

The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports

Does Board Diversity Matter on Corporate Social Disclosure? An Indonesian Evidence

The objective of this study to examine the effect of board diversity on corporate social disclosure, in which case the board diversity is proxied by board age, board gender, board independence, board size and board tenure. Testing were conducted at public firms listed on the Indonesia Stock Exchange that disclose corporate social responsibility in annual report or sustainability report during the period of 2010-2012 using multiple regression analysis.  The results showed that board age and board size have significant positive effect on corporate social disclosure.  Board gender and board tenure have significant negative effect on corporate social disclosure, while board independency doesn’t affect on it.  The research findings indicate the dominance of older boards group are able to respond to the interest of diverse stakeholders, and larger board represents the more experience, knowledge, skill and insight to better encourage ethical corporate behavior.  Long tenure board and gender composition in board member need to be scrutinized in their role to lead the strategy and policies related to sustainability issues.  The longer board tenure can reduce the effectiveness of the oversight functions to executive behaviors and have negative consequences on governance, in ensuring equality in the relationship between stakeholders.  Meanwhile, the existence and the low number of female board in the corporate board without adequate expertise or experience are unable to encourage altruistic behavior and better perspective to ethical and environmental concerns. Keywords : board diversity, board of commissioner, corporate social disclosur

The Effect of Financial Literacy, Herding Behaviour and Overconfidence on Investment Decisions in the Millennial Generation

This study aims to examine and analyze the influence of financial literacy, herding behaviour, and overconfidence on the investment decisions of the millennial generation in Mataram. A total of 100 millennial investors in Mataram City became respondents in this study. Structural Equation Modeling using intelligent PLS software was used in this study to analyze the data. The study's results prove that financial literacy and overconfidence have a positive and significant effect on the investment decisions of the millennial generation.In contrast, herding behaviour does not have a positive and considerable influence on the investment decisions of the millennial generation. The results of this study indicate that in addition to investors having good financial literacy, investors can also behave biased in capturing investment decisions, such as being too confident in their information. Excessive trust in investors can make investors wrong in analyzing, impacting lousy investment decisions

Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah

This study aims to examine and find the empirical evidence the effects of Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate province, district/city on the Lombok Island in Nusa Tenggara Barat Province. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS). The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor

Financial Disclosure Based on Web-ICT Determinants: Its Implications for Local Government Financial Performance in Indonesia

The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it's implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on web-ICT. It indicates that local governments with better performance accountability levels and have greater or more mature characteristics will disclose wider financial information through the website. These findings are consistent with the signaling theory which states that organizations tend to provide a signal in the form of information disclosure to stakeholders to describe positive conditions. This study also found that financial disclosure based on web-ICT has a negative influence on local government financial performance, public sector characteristics that are nonprofit oriented cause disclosure of financial information does not encourage the financial performance of local government. Unlike the private sector, the disclosure of information encourages better corporate financial performance

Penguatan Manajemen Usaha Untuk Mendukung Kontinuitas Operasional Badan Usaha Milik Desa

A common problem that occurs in village-owned enterprises (known as BUMDes) after being formed is the difficulty in carrying out operational activities and developing their businesses. This is partly due to the limited outreach and marketing strategy, the low support of the village community in utilizing the existence of BUMDes, and the lack of ability, experience, and entrepreneurial spirit for BUMDes managers in managing economic enterprises. This has an impact on BUMDes performance which tends to stagnate and is unable to develop its business. Through this community service activity, education and introduction to effective and innovative marketing patterns are carried out, strengthening commitment and motivation towards the ability and entrepreneurial spirit of managers, as well as simple business reporting procedures as a form of transparency and accountability in company management. BUMDes. Commitment and consistency in the implementation of business management are needed to support success. In the future, mapping the potential of village superior products as a form of differentiation is needed to support the economic empowerment of village-owned enterprises