scholarly journals Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

At-Taqaddum ◽  
2020 ◽  
Vol 12 (2) ◽  
pp. 169-182
Author(s):  
Livia Ambarsari ◽  
Khoirul Anwar ◽  
Setyo Budi Hartono ◽  
Herwening Sindu Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Research Method ◽  
Reporting System ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analysis Approach ◽  
Primary Data ◽  
Financial Reports ◽  
Good Corporate Governance

The implementation of Good Corporate Governance (GCG) in the financial reporting system is an effort to encourage transparent and accountable zakat management. This study aimed to determine the financial reporting system and the application of GCG in the financial reporting system of BAZNAS Kebumen Regency. The research method in this research is qualitative with a descriptive analysis approach. The informants consisted of three informants from BAZNAS Kebumen Regency. The data used are primary data obtained through direct interviews with informants and secondary data obtained from internal institution data, financial reports and several literature studies. The results show that the financial reporting system in BAZNAS Kebumen Regency is good enough at implementing GCG in the financial reporting system with principles consisting of transparency, accountability, responsibility, independence and justice. The implementation of GCG in the financial reporting system makes BAZNAS Kebumen Regency have a transparent and accountable reporting system to increase the community's trust or muzakki to pay zakat to BAZNAS.

scholarly journals The implementation of good corporate governance at Baitut Tamwil Muhammadiyah (BTM) Tegal

2020 ◽  
Vol 2 (2) ◽  
pp. 23-38
Author(s):  
Arip Hidayat
Keyword(s):  
Corporate Governance ◽  
Secondary Data ◽  
Standard Operating Procedure ◽  
Sustainable Growth ◽  
Primary Data ◽  
Financial Reports ◽  
Good Corporate Governance ◽  
Secondary Data Source ◽  
Microfinance Institution ◽  
Data Source

Purpose – Author studied the implementation of good corporate governance in a context of microfinance institution. Corporate Governance is a very strategic determining factor for the progress of a company in order to continuously increase value and maintain an ongoing and sustainable growth process.Method – Sources of data used in this study were taken from primary data and secondary data. Apart from interviews, other primary data source categories include reviewing, reading several global financial reports and standard operating procedure (SOP). Secondary data were obtained from books as a complement to primary data sources. Additional secondary data source of this research was obtained by conducting literature reviews.Result – Modern pondok of Tazakka uses at least six different waqf program as a financial source of their activities. These programmes are asset waqf, cash waqf, productive waqf, benefits waqf, profession waqf, and transfer of rights waqf. The programmes help the pondok to be more autonomous and able to provide various benefits for the scholars of the pondok and the people surround it. Implication – The results show that the Baitut Tamwil Muhammadiyah (BTM) implemented a good corporate governance.Originality – This study has enriched an empirical study of corporate governance in microfinance institution in Indonesia.  

scholarly journals Policy Implementation on Establishment and Management of Village-Owned Enterprises in Indonesia

Society ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 187-204
Author(s):  
Andy Alfatih ◽  
Diana Dewi Sartika ◽  
Dyah Hapsari Eko Nueraheni
Keyword(s):  
Policy Implementation ◽  
Field Observation ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sample Survey ◽  
Primary Data ◽  
The Impact

One of the efforts to obtain and increase village revenue was by running a business through a village-owned enterprise (VOEs). A policy was needed for utilizing village resources in establishing a village-owned enterprise. The Musi Rawas Regency Government had made a policy, namely Musi Rawas Regency Regional Regulation Number 10 of 2013, concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs). Villages of Musi Rawas Regency had implemented this regulation. This research aimed to evaluate the implementation of this regional regulation. This research method is descriptive quantitative comprises a sample survey and descriptive analysis indicators resulting from the sample survey. The population of this research was 174 Village-Owned Enterprises (VOEs/BUMDes) in Musi Rawas Regency. At the same time, the sample was 64 VOEs which was taken by referring to the Slovin formula. There were primary data and secondary ones. Primary data came mainly from the questionnaire and field observation. Meanwhile, secondary data were sourced from documents, such as archives and reports. Data were analyzed by descriptive technique. The descriptive technique was done by displaying data, assessing them, delivering argument, quoting theory for justification and confirmation, and concluding. Implementing the Regional Regulation concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs) was successful. This could be seen from several indicators, refers to Ripley & Franklin (1986), namely: 1) There existed compliance of policy implementers towards the content of the regional regulation. The degree of compliance was high and was in a good category. 2) The establishment and management of VOEs (the smoothness of routine functions) were also high and classified as good, and 3) The performance of the management of VOEs was also good. The impact of policy implementation (regional regulation of Musi Rawas Regency) was positive (good).

scholarly journals Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Erika Amelia ◽  
Astiti Chandra Aprilianti
Keyword(s):  
Corporate Governance ◽  
Asset Management ◽  
Research Method ◽  
Secondary Data ◽  
Risk Profile ◽  
Sound Level ◽  
Capital Asset ◽  
Good Corporate Governance ◽  
Almost All ◽  
Bank Soundness

This study aims to determine the risk based bank rating at PT. Bank Maybank SyariahIndonesia if measured using CAMEL (Capital, Asset, Management, Earning,Liquidity) method and RGEC (Risk Profile, Good Corporate Governance, Earning,Capital) in 2011-2016 and also aims to know differences in ratios used in CAMELSand RGEC methods. The research method used in this research is literature researchor study desk study. The data used in this research is secondary data using financialstatements of Bank Maybank Syariah Indonesia Period 2011-2016. The results showthat the bank can be said to be adequately sound because almost all the ratios usedmeet the specified requirements and there are still some ratios that have not met therequirements, but in both methods have different results. In the year 2011-2014 therisk based bank rating of Maybank Syariah Bank is calculated using CAMEL methodof bank is in the sound level. In 2015 -2016, the calculation of bank soundness showsthat bank condition is in an sound level. In Maybank Syariah Bank the state of thebank is in the sound level is in 2011-2013 if calculated using the RGEC method. Inthe year 2014-2016 the condition of the bank shows a adequately sound level.

scholarly journals Analisis Rantai Pemasaran Ikan di Tempat Pelelangan Ikan (TPI) Karangantu Serang, Banten

2018 ◽  
Vol 4 (1) ◽  
pp. 58-64
Author(s):  
Muhammad Reza Rozaqi ◽  
Ediyanto
Keyword(s):  
Research Method ◽  
Rapid Development ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Small Scale ◽  
Large Contribution ◽  
Fishery Products ◽  
Margin Analysis ◽  
Fish Marketing

The rapid development of fishery products in Indonesia as well as a large contribution to Gross Domestic Product (GDP) especially from sea fishing business, unfortunately still not recognized. The scale of small-scale enterprises and the fisherman's status, mostly fishermen who are related to the fisherman's fish marketing system as a producer, have a weak position compared to the trader or industry as the buyer. This study aims to 1) to know Margin Analysis and Fisherman Analysis Share chain of fish marketing to fishermen and retailers; 2) to know the institutional role involved in the marketing of fishery products in TPI Karangantu. This research was conducted from September to October 2016 at TPI Karangantu Serang Banten. The research method used by collecting from primary data and secondary data with descriptive analysis, marketing margin analysis and Fisherman Share analysis. The results of the calculation of Marketing margin analysis and Fisherman Share analysis from fishermen to retailers in September - November were Bullfish Rp.3.999 and 84%, Bloated Fish Rp.5.483 and 82%, Japuh Fish Rp.2.164 and 75%, Lemuru Fish Rp. 2.444 and 89%, Fish Fly Rp. 2.487 and 90%, Mackerel Fish Rp. 5,063 and 91%, Anchovy Rp. 2,461 and 81%.

scholarly journals International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms

2020 ◽  
Vol 4 (1) ◽  
pp. 11
Author(s):  
Aminu Abdullahi ◽  
Musa Yelwa Abubakar
Keyword(s):  
Financial Reporting ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Reporting Quality ◽  
Reporting Standards ◽  
Financial Reports ◽  
Information Reduction ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Audit Firms

This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting index for reporting quality. The study covered a period of 10 years, i.e. 2007 to 2011 as SAS regime and 2012 to 2016 IFRS regime. ANOVA test and descriptive analysis, were utilised for the analysis. The study concludes that, IFRS adoption has made significant positive difference in the extent of reporting quality. It is recommended that Nigerian firms should adopt appropriate measures to improve the level of relevance, comparability and verifiability of their financial reports through provision of more forward looking information, reduction in the use of technical jargons and appointment of more reputable audit firms.

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2017 ◽  
Vol 12 (3) ◽  
pp. 359
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

scholarly journals Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Ayi Astuti ◽  
Indri Utami ◽  
Mentari Puteri Pertiwi
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Oil And Gas ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Oil And Gas Companies

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

Effect of Application of Principles of Good Corporate Governance Corporate Financial Performance Against At PT.Duta Cendana Mobilindo Cianjur

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Corporate Financial Performance ◽  
Good Corporate Governance ◽  
Ex Post

This research to determine the application of GCG PT.Duta Cendana Mobilindo , development of the company 's financial performance on a PT.Duta Cendana Mobilindo, and to determine the effect of GCG Implementation of the company's financial performance on a PT.Duta Cendana Mobilindo.The method used is the method of ex - post facto . This study uses primary data and secondary data obtained from the financial and non-financial statements of the PT.Duta Cendana Mobilindo . To test the hypothesis used linear regression and correlation Based on the results of the study showed that there is positive between GCG Implementation on the PT.Duta Cendana Mobilindo. The level of closeness of relationship ( correlation ) between the two variables is strong enough , ie r = 0.675 with a correlation coefficient of r > 0 means if GCG Implementation increasing the company's financial performance will increase , and vice versa . The degree of influence is achieved by 45.56 % , and the remaining 54.44 % is influenced by other factors . Meanwhile, through hypothesis testing using t-test , obtained t value = 3.313 and table value of t = 1.987 . Based on the t value , then the value of t is greater than t table located in the rejection of H0 . Results of simple linear regression analysis 2.395 + 0.366 that each increase of 1 ( one point ) Application of the principle of good corporate governance corporate financial performance will increase by 0.366 % . So it can be concluded that the application of GCG has a strong positive influence on the financial performance of the company PT.Duta Cendana Mobilindo.

scholarly journals ANALISIS KUALITAS PELAYANAN PUBLIK UNTUK MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI INOVASI PROGRAM O-RANGER DI PT. POS PERSERO KOTA MALANG)

REFORMASI ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 209-216
Author(s):  
Nella Faulina RF ◽  
Willy Tri Hardianto ◽  
Annisa Purwatiningsih
Keyword(s):  
Corporate Governance ◽  
Code Of Conduct ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Postal Service ◽  
Post Office ◽  
Snowball Sampling ◽  
Good Corporate Governance ◽  
Collection Data

O-Ranger adalah program PT. Pos untuk mempermudah para pelanggan jasa pos dalam mengirim barang. Sistem kerja O-Ranger yaitu dengan mengambil barang langsung ke tempat pelanggan/customer. Penelitian ini akan melihat seberapa puas pelanggan kantor pos terhadap layanan yang diberikan oleh O-Ranger pick up Kota Malang. Tujuan penelitian ini guna mengetahui kualitas dari pelayanan O-Ranger PT. Pos Persero Kota Malang dan mengetahui bagaimana Good Corporate Governance dijalankan dalam program O-Ranger di PT. Pos Persero Kota Malang. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik penentuan informan yaitu menggunakan snowball sampling yang mana informan pada penelitian ini adalah marketing dari kantor pos kota Malang, tiga orang O-Ranger dan sepuluh orang pelanggan dari O-Ranger. Sumber data primer adalah pelanggan O-Ranger  dan sumber data sekunder adalah pengamatan pada lokasi penelitian secara langsung. Triangulasi data adalah teknik yang digunakan dalam pengumpulan data. Analisa data menggunakan teori dari Miles, Huberman dan Saldana dengan cara: penyeleksian data atau kondensasi data, penyajian data, dan penarikan kesimpulan atau verifikasi data. Penelitian ini menunjukkan hasil yang baik, dimana pelayanan yang diberikan oleh O-Ranger Kota Malang telah menunjukkan hasil yang baik. Dapat kita lihat dalam dimensi yang ada pada setiap indikator seperti tangible, realibility, responsiviness, assurance juga emphaty menunjukkan respon yang positif dari pengguna jasa O-Ranger PT. Pos Persero telah menyusun pedoman etika bisnis dan tata perilaku (Code Of Conduct). Pedoman ini mengatur tentang etika dalam berbisnis dan berperilaku bagi para insan Pos dan semua yang terlibat didalamnya. Hal ini membuktikan bahwa PT. Pos telah melaksanakan Good Corporate Governance dengan baik. Abstract: O-Ranger is a PT. Pos program to facilitate postal service customers in sending goods. O-Ranger work system that is by taking goods directly to the customer / customer. This study will look at how satisfied the post office customers are with the services provided by the Malang City O-Ranger pick-up. The purpose of this study was to determine the quality of the O-Ranger service of PT Pos Persero Malang City and to find out how Good Corporate Governance was implemented in the O-Ranger program at PT. Pos Persero Malang City. This study used descriptive qualitative method. The technique of determining informants is using snowball sampling, where the informants in this study are marketing from the Malang post office, three O-Ranger and ten customers from O-Ranger. Primary data sources are O-Ranger customers and secondary data sources are observations at research sites directly. Data triangulation is a technique used in data collection. Data analysis uses theories from Miles, Huberman and Saldana by: selecting data or condensing data, presenting data, and drawing conclusions or verifying data. This research shows good results, where the services provided by O-Ranger Malang have shown good results. We can see in the dimensions that exist in each indicator such as Tangible, Reliability, Responsiviness, Assurance as well as Emphaty shows a positive response from O-Ranger service users. PT Pos Persero has compiled a code of business ethics and code of conduct. This guideline regulates ethics in doing business and behavior for the people of the Post and all those involved in it. This proves that PT. Pos Indonesia has implemented Good Corporate Governance (GCG) very well.Keywords: Service; Good Corporate Governance; Customer Satisfaction

scholarly journals Perlindungan Hukum kepada Pekerja Outsourcing Tentang Upah (Studi Pada PT. Caterison)

2021 ◽  
Vol 10 (3) ◽  
pp. 631
Author(s):  
Deviera Dika Putri Harlapan ◽  
I Made Sarjana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Research ◽  
Legal Concept ◽  
Analysis Techniques ◽  
Legal Relationship ◽  
Library Research

Protection of workers with the existence of the Manpower Act is expected to reduce or even eliminate treatment that is considered unfair which is generally carried out by employers to workers. The existence of a Manpower Act which is the legal umbrella for workers which includes wage protection. Writing this journal aims to find out and elaborate more deeply on the legal relationship between outsourcing workers and companies that use outsourcing services and to seek efforts to resolve cases at PT. Caterison. The method used in writing the journal is an empirical legal research method, in this case the Manpower Act with the facts that occurred at PT. Caterison deals with outsourcing workers who are not entitled to payment of their wages. The types of approaches used are the statutory approach, the case approach, and the legal concept analysis approach. The data used are primary data obtained directly from field research and secondary data sourced from library research. In data collection techniques, using descriptive analysis techniques. PT. Caterison as an outsourcing service user signed an agreement and made an agreement with an outsourcing service provider company with the aim of filling some parts of the work within the company. The case began when outsource worker who carried out his duties at PT. Caterison felt he was not entitled to his wages for three consecutive months. This becomes necessary to be resolved because the issue of wages is a sensitive matter. Perlindungan terhadap pekerja dengan adanya Undang-Undang Ketenagakerjaan diharapkan mampu mengurangi atau bahkan menghilangkan perlakuan yang dinilai tidak adil yang umumnya dilakukan oleh pengusaha kepada pekerja. Adanya Undang-Undang Ketenagakerjaan yang menjadi payung hukum untuk pekerja yang didalamnya termasuk ke dalam perlindungan upah. Penulisan jurnal ini bertujuan untuk mengetahui serta mengelaborasi lebih dalam mengenai hubungan hukum antara pekerja outsorcing dengan perusahaan yang menggunakan jasa outsorcing dan untuk mencari upaya penyelesaian kasus yang terdapat pada PT. Caterison. Metode yang digunakan dalam penulisan jurnal yakni metode penelitian hukum empiris, dalam hal ini Undang-Undang Ketenagakerjaan dengan fakta yang terjadi pada PT. Caterison berkenaan dengan pekerja outsorcing yang tidak mendapatkan hak atas pembayaran upahnya. Jenis pendekatan yang digunakan yakni, pendekatan perundang-undangan, pendekatan kasus, serta pendekatan analisis konsep hukum. Dalam penggunaan sumber data, data yang digunakan yakni data primer yang didapatan langsung dari penelitian lapangan dan data sekunder yang bersumber dari penelitian kepustakaan. Dalam teknik pengumpulan data, menggunakan teknik analisis deskripsi. PT. Caterison sebagai pengguna jasa outsourcing menandatangani perjanjian serta membuat kesepakatan dengan perusahaan penyedia jasa outsourcing dengan tujuan mengisi beberapa bagian pekerjaan dalam perusahaan namun bukan pada pekerjaan inti. Kasus bermula ketika pekerja outsourcing yang menjalankan tugasnya pada PT. Caterison merasa tidak mendapatkan hak atas upah nya selama tiga bulan berturut-turutHal ini menjadi perlu untuk diselesaikan dikarenakan permasalahan upah adalah hal yang sensitif.

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