scholarly journals Penerapan Tata Kelola Syariah Lembaga Keuangan Islam (Studi Kasus Pada PT. BPRS Jabal Nur Surabaya)

2017 ◽  
Vol 3 (5) ◽  
pp. 346
Author(s):  
Fachruddin ‘Aabid ◽  
Noven Suprayogi
Keyword(s):  
Supervisory Board ◽  
Implementation Process ◽  
Governance Structure ◽  
Internal Governance ◽  
Depth Interview ◽  
Systems And Control ◽  
Governance Process ◽  
Islamic Financial Institutions ◽  
And Control

This research aims to analyze the implementation process of good sharia governance (GSG) in order to ensure sharia compliance. Sharia governance is a qualitative disclosure that includes arrangements, systems, and control to ensure sharia compliance. The method using descriptive qualitative approach with case study strategy at PT. Bank Pembiayaan Rakyat Syariah (BPRS) Jabal Nur Surabaya. Data collected by in depth interview and documentation. Validation techniques using source and technic triangulation. Analysis techniques using Miles and Huberman’s.Result of this research is based on seven patterns from the sharia governance process which represents the instrumental function of the sharia supervisory board as part of the internal governance structure of corporate governance in Islamic Financial Institutions. Based on the analysis that has been conducted by researchers, PT. Bank Pembiayaan Rakyat Syariah Jabal Nur has been quite obedient in fulfillment guarantee of sharia compliance based on the implementation process of good sharia governance.

scholarly journals ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE

2018 ◽  
Vol 18 (2) ◽  
pp. 169 ◽  
Author(s):  
Agus Arwani
Keyword(s):  
Corporate Governance ◽  
Financial Institutions ◽  
Financial Institution ◽  
Practical Implication ◽  
Supervisory Board ◽  
Governance Structure ◽  
Financial Statement ◽  
External Auditors ◽  
Islamic Financial Institutions

The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors' qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors.

scholarly journals Analisis Pengelolaan Aset Pemerintah Daerah Kabupaten Bolaang Mongondow

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Fitria Ayu Lestari Niu ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Asset Management ◽  
Planning Process ◽  
Resource Constraints ◽  
Asset Valuation ◽  
Study Approach ◽  
Depth Interview ◽  
Asset Inventory ◽  
And Control ◽  
Assets Management

Abstract. This study aims to analyze the suitability of the implementation the local assets management with regulations, analyze the constraints faced in the management of local assets and efforts made for better management of regional assets. This is a qualitative study with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. The result of this research shows that the local asset management in Bolaang Mongondow is implemented based on Regulation by Minister of Home Affairs No. 19 of 2016 which covers the process of planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, deletion, alienation, administration and coaching, supervision and control. But the process of destruction has not been conducted. It is because the local government has judged that there is no property belonging to the region being eligible to be destroyed. Additionally, there are obstacles encountered in asset management that are low compliance of regional apparatuses, lack of local regulations for local asset management, ineffective asset inventories, insufficient human resource competencies, lack of firm leadership commitments and resource constraints in the form of budgets and facilities in local assets management. Efforts have been conducted such as asset valuation, legal audit, asset inventory and improvement in leadership commitment. However, these efforts are required to be strongly supported by the regulation in the form of local regulations, improvement in compliance, attitude, perception, and responsibility for regional apparatus, assertiveness by the leadership, need a reward and punishment strategy for the performance of regional apparatus, involving the steward in the planning process and the use of SIMDA-BMD for the administration process in each regional work unit.Keywords: Local Asset Management, Compliance, Human Resources, Asset InventoriesAbstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian pelaksanaan pengelolaan aset daerah dengan regulasi, menganalisis kendala yang dihadapi serta upaya yang dilakukan untuk memperbaiki pengelolaan aset daerah yang lebih baik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan aset daerah Kabupaten Bolaang Mongondow dilaksanakan berdasarkan Permendagri No. 19 Tahun 2016 yang meliputi proses perencanaan kebutuhan dan penganggaran, pengadaan, penggunaan, pemanfaatan, pengamanan dan pemeliharaan, penilaian, penghapusan, pemindahtanganan, penatausahaan serta pembinaan, pengawasan dan pengendalian. Namun proses pemusnahan belum dilakukan karena pemerintah daerah menilai bahwa belum ada barang milik daerah yang memenuhi syarat untuk dimusnahkan. Kendala yang ditemui dalam pengelolaan aset yaitu rendahnya kepatuhan aparatur daerah, belum adanya peraturan daerah yang mengatur proses pengelolaan aset daerah, inventarisasi aset yang belum efektif, kompetensi sumber daya manusia yang belum memadai, lemahnya komitmen pimpinan serta kurangnya sumber daya dalam bentuk anggaran dan fasilitas dalam pengelolaan aset daerah. Upaya yang dilakukan yaitu mengadakan penilaian aset, legal audit, inventarisasi aset dan perbaikan dalam komitmen pimpinan. Namun upaya ini masih perlu didukung dengan adanya regulasi dalam bentuk peraturan daerah, perbaikan dalam hal kepatuhan, sikap, persepsi, dan tanggung jawab aparatur daerah, ketegasan pimpinan, adanya strategi reward dan punishment atas kinerja aparatur daerah, melibatkan pengurus barang dalam proses perencanaan serta penggunaan SIMDA-BMD untuk proses penatausahaan pada masing-masing SKPD.Kata Kunci: Pengelolaan Aset Daerah, Kepatuhan, Sumber Daya Manusia, Inventarisasi Aset. 

scholarly journals Analisis Faktor Pendukung dan Faktor Penghambat dalam Pelaksanaan Pemanfaatan Aset Tetap Badan Layanan Umum (BLU): Studi Kasus pada Politeknik Keuangan Negara STAN

2021 ◽  
Vol 5 (2) ◽  
pp. 142-156
Author(s):  
Trisepti Wahyuningsih
Keyword(s):  
Human Resources ◽  
Rational Choice Theory ◽  
Choice Theory ◽  
Human Resources Management ◽  
Depth Interview ◽  
Fixed Assets ◽  
Edward Iii ◽  
Activity Management ◽  
And Control

This study aims to analyze the factors that support and hinder the implementation of the utilization of fixed assets in BLU with a case study on PKN STAN. PKN STAN is one of the BLU of education in Indonesia. The factors used to refer to agency theory, rational choice theory, Edward III theory, and a review of previous research. This research uses an explorative qualitative analysis method. Data collection uses virtual semi-structured in-depth interview techniques. The results showed that the supporting factors for the utilization of fixed assets in BLU are Human Resources, Regulation, Supervision and Control, the Role and Commitment of Leader, and Tariff. Whereas, the inhibiting factors are Activity Management, Human Resources, Regulation, the Role and Commitment of the Leader, and Governance. This research implies that BLU has a significant role in optimizing the utilization of its fixed assets through Human Resources management and activity management. Besides, regulators also play a role in strengthening the flexibility of BLU within the scope of the utilization of fixed assets through clear regulations.

ERP Systems in Hospitals

2010 ◽  
Vol 3 (4) ◽  
pp. 34-50 ◽  
Author(s):  
Bernabé Escobar-Pérez ◽  
Tomás Escobar-Rodríguez ◽  
Pedro Monge-Lozano
Keyword(s):  
Qualitative Research ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Erp Systems ◽  
Erp System ◽  
Independent Information ◽  
Systems And Control ◽  
Different Types ◽  
And Control

Enterprise Resource Planning (ERP) systems integrate information from different departments in one common database for an entire organization. They have demonstrated their efficacy in a number of companies of different types. However, a problem arises in organizations with highly differentiated cultural areas; often such areas have traditionally had independent information systems and control over the interests of their area, such as hospitals. This case study analyzes the process of an ERP system implementation in a hospital. The study’s objective is to identify, by means of this qualitative research technique, the principal technological objectives that were set in the process of implementation, which of those objectives were achieved, and the deficiencies that have subsequently become evident.

scholarly journals Corporate Governance Policy Implementation Analysis using D. Wayne Taylor Theory. Case Study: Dental and Oral Hospital by Faculty of Dentistry Universitas Indonesia (RSKGM FKG UI) in 2019

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Yusnur Mauliana Dranie Putri ◽  
Masyitoh Masyitoh
Keyword(s):  
Corporate Governance ◽  
Policy Implementation ◽  
Decision Makers ◽  
Depth Interview ◽  
Collection Data ◽  
Implementation Analysis ◽  
And Control ◽  
Document Review

Corporate Governance is a term that is related to the direction and control of an organization, institution, or function, to fit the goals and expectations of decision makers. This research aims to conduct an analysis of corporate governance using D. Wayne Taylor’s theory by conducting a case study at the Dental and Oral Hospital by Faculty of Dentistry Universitas Indonesia (RSKGM FKG UI). The design of this research is qulitative analysis with methods of collection data through document review and in-depth interview. The results of the research are reflected in nine principles that are recognized by six incompatible principles, two principles that are appropriate, and one principle that cannot be seen in accordance with the requirements in RSKGM FKG UI that have not supported yet. Two principles that are appropriate are: the principle of the Board-CEO Relationship and the principle of the Ownership Needs.

The Status of Shari'ah Supervisory Board (SSB) in Shari'ah Governance Structure

2020 ◽  
pp. 406-423
Author(s):  
Hayathu Mohamed Ahamed Hilmy ◽  
Rusni Hassan ◽  
Seyed Mohamed Mohamed Mazahir
Keyword(s):  
Financial Services ◽  
Gap Analysis ◽  
Supervisory Board ◽  
Salient Feature ◽  
Governance Structure ◽  
Three Dimensions ◽  
Sri Lankan ◽  
The Status ◽  
Islamic Financial Institutions ◽  
Micro Level

Shari'ah Supervisory Board (SSB) is the salient feature of Shari'ah governance upon which the entire operation of Islamic Financial Institutions (IFIs) depends for validations. This chapter examines the status of SSB in the context of Shari'ah governance in Sri Lankan IFIs. The position of SSB has been examined in three dimensions, namely appointment, qualifications of SSB members, and the enforcement of their decisions. The qualitative method of research and the gap analysis have been applied to find the gap between the guidelines issued by Accounting and Auditing Organizations (AAOIFI) and Islamic Financial Services Board (IFSB) and the actual practices of SSB. Some gaps were found in the practice of SSB in the abovementioned three areas though each IFI has setup SSB institutionally at micro level. The recommendations are put forward to enhance the SSB practices in Sri Lankan IFI, which is the significant contribution of this chapter.

Ensemble by Seven Musical Performance Robots

2001 ◽  
Vol 13 (1) ◽  
pp. 50-55 ◽  
Author(s):  
Tadahiro Kaneda ◽  
◽  
Shoichiro Fujisawa ◽  
Takeo Yoshida ◽  
Yasumasa Yoshitani ◽  
...  
Keyword(s):  
Autonomous Robots ◽  
Fourth Grade ◽  
Musical Performance ◽  
Control Engineering ◽  
College Of Technology ◽  
Systems And Control ◽  
The Subject ◽  
And Control

The purpose of the Department of Systems and Control Engineering at Osaka Prefectural College of Technology is to train students who can construct synthetic systems. To achieve this purpose, we have had a case study on robotics in fourth grade since 1994. The contents of the subject are to design and make autonomous robots. The subject has a contest with different themes each year. The theme for 1998 was ""Musical Performance Robots"". This was to make seven robots and to form an ensemble. In this paper, we evaluated the case study on robotics, the role of Amusement Robot to ""Educatement"". The comparison about the sound between human playing and robot playing was conducted.

The Background, Dilemma and Path for Buddhist Charities to Engage in Social Protection of the Children in Plight

2017 ◽  
Vol 9 (2) ◽  
pp. 337-358
Author(s):  
Jing Chen ◽  
Qing Lan
Keyword(s):  
Social Security ◽  
Social Engagement ◽  
Social Protection ◽  
Governance Structure ◽  
Organization Culture ◽  
Mountainous Areas ◽  
Internal Governance ◽  
The Family ◽  
Policy Proposals

Abstract The state, the market, the family and social organizations play exchangeable and mutually complimentary roles in provision of social welfare to children. The Buddhist charities play an increasingly important role in offering social protection to the children in plight, from ensuring the basic livelihood for the children and meeting the children’s need for development to guaranteeing the children social security and encouraging and facilitating the children’s social engagement. Due to the constraints of charity systems, the stereotypical impression about religions and the defects in the internal governance structure of the Buddhist charities, such charities face a host of problems in joining in the endeavor to protect the children in plight, such as the failure to get registered in a timely and legal manner, their marginal existence leading to inadequate protection to the children in plight and the distortion of their organization culture. This article, based on a case study of Hongde Homeland offering aid to the orphans in poverty-stricken mountainous areas, explores the background and strategy for the Buddhist charities to protect the children in plight and makes policy proposals on the appropriate ways to offer the children in plight religious welfare as a part of social protection.

scholarly journals PROBLEMS OF DELIMITATION OF POWERS AND RESPONSIBILITIES OF THE SUPERVISORY BOARD AND THE EXECUTIVE BODY OF THE BANK

2021 ◽  
pp. 30-47
Author(s):  
Yu.I. Shvets ◽  
◽  
◽  
Keyword(s):  
Board Of Directors ◽  
Legal Status ◽  
Supervisory Board ◽  
Governance Structure ◽  
Joint Stock Company ◽  
Executive Board ◽  
American Model ◽  
The Board Of Directors ◽  
And Control ◽  
Executive Body

The article is devoted to the study of the issue of delimitation of powers and areas of responsibility between the supervisory board and the executive body of the Bank. There is a contradiction between the rules regarding the realization of the supervisory board management and control over bank’s management in Ukrainian legislation, management and control (supervisory) functions of the supervisory board are insufficiently differentiated, which complicates application of law and understanding the legal status of the supervisory board. In this regard, it is extremely difficult to define the responsibilities and powers of the members of the supervisory board and members of executive board in the bank, as well as to separate the responsibilities and powers of the members of the supervisory board from the responsibilities and powers of the executive board members. Law does not fully define the limits of the powers of the supervisory board and the executive board in the bank. This is due to the lack of an exhaustive list of issues on which decision-making falls within the competence of the supervisory board, and the unregulated legal status of the supervisory board. The legislator distinguishes between such concepts as "competence" and "exclusive competence" of the supervisory board. If law provides the issues related to the "exclusive competence" of the supervisory board, law does not define the list of issues related to the "competence" of the supervisory board. However, the members of the supervisory board and the executive board of the bank are responsible for the activities of the bank within their powers. Given the above, it is impossible to establish the scope of responsibility of members of the supervisory board and to differentiate the responsibilities of members of supervisory board and members of the executive board. The reason for this is the combination of the functions of the supervisory board according to the American model (when the supervisory board and the executive body are united in one body — the board of directors) and the German model (separately the supervisory board and the executive body). Despite the fact that Ukraine has chosen a two-tier corporate governance structure, which is widely used in Germany, the way to apply this structure is different. Under Ukrainian law, the supervisory board, like the executive body, is responsible for the management of the joint-stock company, which is more typical of the powers of the board of directors according to the American model. The article proposes to develop and define in the law the boundary between current management and strategic management, between management and control, as well as the legal consequences of the supervisory board’s decisions on operational activities and the procedure for delegation of powers between the bank’s bodies. It is considered correct if the competence of the supervisory board should include only control (supervisory) functions and the responsibility of the members of the supervisory board should be limited exclusively to the control over the work of the executive board.

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