Laporan Akuntabilitas Dan Transparansi Kinerja Instansi Pemerintah (Studi Kasus Kota Temanggung Jawa Tengah

This study aims to determine the accountability and transparency reports on the performance of the Temanggung City Government agencies, Central Java. This research method uses qualitative research with a case study approach. Data collection comes from documentation and interview activities. Interviews were explicitly conducted to find out how the performance accountability reports were interpreted by the Regional Work Units (SKPD) in the Temanggung City Government. The results of this study indicate that the Temanggung City Government agency found several employees who did not understand the concept of accountability for performance. In addition, several problems were found in reporting performance and performance achievements, namely limited human resources, especially APIP, both in terms of quantity and quality. The solution that needs to be done is to improve the internal control system at a better level as a guarantee for the internal control system can reduce the number of irregularitie

Framing Information and its Impact on Saving Decision in Conventional and Sharia Banks: Experimental Study of Students of the Faculty of Islamic Economics and Business in Yogyakarta

Islamic and Conventional Banks in delivering information of margin in saving product have different ways.  Islamic bank uses “nisbah” while conventional bank uses interest. Both have different words and disclosure but in the nominal calculation of nisbah and interest is same, because Islamic bank uses Profit Equilization Reserve which the function is as allowance, and to simply it, Islamic banking informs that to consumer as Equivalent Rate. By using Attribute Framing and Risky Choice Framing this research aims to test the information frame of nisbah and interest and it influences on saving decision making. Quasi Experiment Model is used with 49 students of Islamic Economic Studies as subject of experimental group and 20 students of other studies except Islamic Economic as subject of control group. Experimental design of this research is between subject 2X2 by using 2 cases and Random Assignment technique. Two Way ANOVA is used as analitical tool. The result of this research is when information of margin is framed in gain domain/positive frame and loss domain/positive frame subject decision in saving is less risky while when information of margin is framed in gain domain/negative frame and loss domain/negative frame subject decision in saving is risk seeking. The largest framing effect is on the certain/probability (gain domain/positive frame) and the smallest effect is on uncertain/presentation (loss domain/negative frame)

Framing Information and Its Impact on Saving Decision in Conventional and Sharia Banks: Experimental Study of Students of the Faculty of Islamic Economics and Business in YOGYAKARTA

Islamic and Conventional Banks in delivering information of margin in saving product have different ways. Islamic bank uses “nisbah” while conventional bank uses interest. Both have different words and disclosure but in the nominal calculation of nisbah and interest is same, because Islamic bank uses Profit Equilization Reserve which the function is as allowance, and to simply it, Islamic banking informs that to consumer as Equivalent Rate. By using Attribute Framing and Risky Choice Framing this research aims to test the information frame of nisbah and interest and it influences on saving decision making. Quasi Experiment Model is used with 49 students of Islamic Economic Studies as subject of experimental group and 20 students of other studies except Islamic Economic as subject of control group. Experimental design of this research is between subject 2X2 by using 2 cases and Random Assignment technique. Two Way ANOVA is used as analitical tool. The result of this research is when information of margin is framed in gain domain/positive frame and loss domain/positive frame subject decision in saving is less risky while when information of margin is framed in gain domain/negative frame and loss domain/negative frame subject decision in saving is risk seeking. The largest framing effect is on the certain/probability (gain domain/positive frame) and the smallest effect is on uncertain/presentation (loss domain/negative frame)

The Role of DSN-MUI Fatwa in Indonesian Sharia Banking Development Flows in the Industrial Revolution 4.0

The development of Islamic banking in recent years has experienced a very significant increase. This happens because it uses the principles of Sharia (Islamic law) and gets support from the government to accelerate Sharia banking activities. One form of support to improve the development of Islamic banking is the issuance of Law No. 21 of 2008 concerning Islamic Banking. An important authority in the dynamics of Sharia banking regulation is the National Sharia Council-Indonesian Ulema Council (DSN-MUI). This institution is an authoritative source in overseeing the obedience of Sharia banking industry players to comply with Sharia rules. The purpose of this study is to analyze the fatwa issued by the DSN-MUI on the development of Islamic financial institutions (LKS) in Indonesia, especially the Islamic banking sector. This study uses a qualitative method with a literature study approach. Findings: the results of this study conclude that the position of the DSN-MUI fatwa does not yet have a significant role in the development of Islamic bank products and services. This is because the fatwa acts only as a complement to Islamic bank products and services. In addition, the fatwa is a legal requirement for the Islamic banking sector in the context of Sharia compliance. The DSN-MUI fatwa is issued after the products and services have been published, not with a discussion mechanism first

The Kano Model: How the Pandemic Influences Customer Satisfaction with Digital Wallet Services in Indonesia

Introduction/Main Objectives: This study aims to evaluate the effectiveness of digital wallets service qualities using Kano Model. Understanding customer needs and satisfaction is crucial in developing products. Background Problems: In the “new normal” era, payment method is predicted to shift to digital wallets. For quality improvement, digital wallet companies should understand customer needs and satisfaction. This study used the Kano model to analyze customer needs and satisfaction in OVO and ShopeePay, two digital wallets widely used for online shopping transactions during COVID19. Novelty: Although studies into the Kano model implementation towards e-commerce exist, there are no specific studies on the model implementation concerning digital wallet payments amid COVID-19. The Kano model is significant in understanding which software products generate high customer satisfaction, which will give a greater influence, as well as necessary attributes for the customers. Research Methods: This study employed the Kano model as one of the most relevant method to measure customer satisfaction by measured of each attribute’s quality. Finding/Results: Most features of OVO and ShopeePay are categorized into the “must be” and “one dimensional” category. The satisfaction map results indicate that most items placed in the “indifferent” quadrant denote the unfulfilled customer expectations. Conclusion: OVO and ShopeePay should improve the items placed in the “indifferent” quadrant first. This study contributes empirically and theoretically by emphasizing the Kano model’s utility for digital wallet services and providing new insights for digital wallet companies and the government on Indonesians’ usage of digital wallets in the “new normal”.

Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?

This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatis

Zakah Contribution for Community Economic Development with Analytical Networking Process Method

The purpose of this study is to describe theoretically and applied zakat as an Islamic financial instrument that has one function to alleviate poverty. The function of zakat is in line with the goal of sustainable community economic development which is a form of global commitment in spurring economic growth for the better. This type of research is mixed methods using the Analytical Process Networking approach. The analysis technique of this research used purposive sampling. Objects in the study include zakat management organizations, academics, government, and practitioners. The findings of this study are that the priority of implementing zakat distribution in supporting sustainable community economic development is the social aspect with a rater agreement W=0.36444. Four strategies can achieve sustainable community economic development, namely: 1) Improving the quality and quantity of concern for community social institutions and stakeholders; 2) Improve disaster risk reduction comprehensively and efficiently; 3) Improving the quality of fair law enforcement 4) Increasing job opportunities and concern for community MSMEs