scholarly journals SHARIA COMPLIENCE AKAD BERBASIS NATURAL UNCERTAINTY CONTRACT (NUC) LEMBAGA KEUANGAN MIKRO SYARIAH DI KABUPATEN JEPARA

2018 ◽  
Vol 2 (1) ◽  
pp. 20
Author(s):  
Edi Susilo ◽  
A. Khoirul Anam
Keyword(s):  
High Risk ◽  
Interest Rate ◽  
Human Resource ◽  
Financial Institutions ◽  
Financial Reports ◽  
Financial Report ◽  
Qualitative Descriptive ◽  
Business Profit ◽  
Analytical Research ◽  
Profit Share

Financing in Sharia Micro Financing Institutions (BMT) is dominated by certainty contracts, as it has less risk than syirkah contract like Mudharabah or Musyarakah based on Natural Uncertainty Contract (NUC). Implementation constraints syirkah contracts exist on both parties, financial institutions and clients. due to lack of financial reports, honesty and transparency of the client's business (asismetric information). The Client gives a business report if the results obtained are small or equivalent to the bank interest rate, but if the business profit is good, then the profit share must be high. This research is a qualitative descriptive analytical research, to see the implementation of syirkah contract on Sharia Micro Finance Institution (BMT) in Jepara Regency and its syariah compliance based on DSN-MUI fatwa. The results showed that BMT in Jepara regency can not fulfill the compliance of shariah contract of Natural Uncertanty Contract (NUC) due to high risk, human resource capability and low comprehension and lack of client's financial report.

scholarly journals PENERAPAN FATWA DEWAN SYARIAH NASIONAL TENTANG HUKUM JAMINAN DALAM AKAD PEMBIAYAAN MUDHARABAH

2018 ◽  
Vol 1 (1) ◽  
pp. 93-109
Author(s):  
Rd Nurhayati
Keyword(s):  
High Risk ◽  
Moral Hazard ◽  
Financial Institutions ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
The Times ◽  
Very High

In classical fiqh study, akad Mudharabah is a contract that is based on the elementof Trust (trust) so that in the application of financing mudharabah not necessary collateralor guarantees. Along with the development of the Times and the human character inrunning the business, there is a thought of thinking so that it is necessary to ijtihad new toa problem one of them Akad Mudharabah. The purpose of this research is to determine theprovisions of the guarantee in the distribution of Mudharabah financing in non-bankfinancial institutions, the guarantee in the fatwa DSN on Mudharabah financing, and theapplication of the fatwa DSN about the assurance in the Mudharabah financing contractThis study uses a qualitative descriptive approach, conducted by collecting data and thendescribing the observation of interviews and documentation. From the results of thisresearch can be concluded that the application of the fatwa of the National Sharia Board(DSN) about the guarantee in this Mudharabah financing is based on the attitude of societytoday that often do social irregularities (moral hazard), especially in Mudharabah financingthat does not have a very high risk. The function of the guarantee is not intended formendzolimi intention but as a control of the possibility of deviations by mudharib, therefore,the DSN issued a fatwa that must be obeyed by Sharia financial institutions one of the BMT  Al-Amanah Ciawi Tasikmalaya based on the fatwa DSN No: 07/DSN-MUI/IV/2000 onMudharbah financing

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD

2020 ◽  
Vol 30 (7) ◽  
pp. 1725
Author(s):  
Ni Wayan Sudiarti ◽  
Gede Juliarsa
Keyword(s):  
Locus Of Control ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
Analysis Technique ◽  
Sample Technique

The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties. Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.

scholarly journals REGIONAL

2020 ◽  
Vol 8 (11) ◽  
pp. 213-223
Author(s):  
Yannisa Rahmawati ◽  
Fajar Gustiawaty Dewi ◽  
Yuliansyah Yuliansyah
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Management Information System ◽  
Financial Management ◽  
Qualitative Method ◽  
Management Information ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Accountability ◽  
And Training

Financial accountability is the responsibility for financial management in the form of financial reports through the use of information technology, which is expected to be able to support regional governments in carrying out better regional financial management as well as having competent human resources in their management. This study aims to provide information about the usefulness of information technology and human resource competence in the accountability region financial report. This research was conducted in three regional expansion in Lampung Province with a descriptive qualitative method with the help of NVivo software for data analysts. The result showed that to achieve regional financial accountability is supported by utilizing information technology in the form of a regional management information system, while to be able to operate the SIMDA application program require adequate human resource and training is given to increase competence.

Permasalahan Manajemen Usaha Mikro Studi Kasus Pada Pabrik Kerupuk UD. Manunggal Karsa Di Kel. Lebak Bulus Kec. Cilandak Kodya Jakarta Selatan

Liquidity ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 81-90 ◽  
Author(s):  
Siti Maryama
Keyword(s):  
Organizational Structure ◽  
Financial Institutions ◽  
Raw Materials ◽  
Excess Demand ◽  
Motor Vehicles ◽  
Family Management ◽  
Drying Process ◽  
Earned Income ◽  
Qualitative Descriptive ◽  
Bad Weather

The purpose of the study are to (1) review the main problems faced by the factory of Kepuruk Manunggal Karsa (MK), and (2) assessing the entrepreneur attempts to be able to solve the problems faced. The research was carried out using qualitative descriptive design. The results showed that (1) the lack of supply of raw materials as a result of lack of capital. Sequel is due, the difficulty of the plant to meet consumer demand (excess demand). (2), the system of capital used is circulating capital (capital turnover). Earned income used up to finance the operation of the plant. (3) Innovation has been done in the form of deal with bad weather (rain) as an effort of crackers drying process is by using the oven. (4) There has been no cooperation with financial institutions. (5) There is no organizational structure as a modern factory for traditionally managed by family management. (6) Marketing using modes of transportation carts and motor vehicles.

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

PERJANJIAN JUAL BELI MELALUI INTERNET (E-COMMERCE) DITINJAU DARI ASPEK HUKUM PERDATA

2019 ◽  
Vol 21 (2) ◽  
Author(s):  
Zuni Rusviana ◽  
Adi Suliantoro
Keyword(s):  
Secondary Data ◽  
The Internet ◽  
Police Station ◽  
Digital Community ◽  
Qualitative Descriptive ◽  
Analytical Research ◽  
Legal Consequence ◽  
The Right ◽  
Internet Development ◽  
Legal Consequences

Internet development causes the formation of a new world, every individual has the right and ability to interact with everyone who can prevent him. Perfect globalization connects the entire digital community, one of which is a business sector called E-COMMERCE.E-COMMERCE has a difference from conventional sale and purchase agreements and brings different legal consequences and there are also some problems that are not yet commonly describedthis is a problem that is not immediately anticipated to cause problems in the future. Based on the description, the research is carried out with the title: “SALE AND PURCHASE AGREEMENT VIA INTERNET E-COMMERCE IN TERMS OF CIVIL LAW ASPECTS”.                The formulation of the problem in this study is: (1) What is the validity of the SELLING BUY agreement through the internet if it is involved with Article 1320 of the Civil Code? (2) What is the legal consequence if there is a default in the purchase agreement through the internet (E-COMMERCE)? (3) Solution if there is a default in buying transactions through the internet (E-COMMERCE)? The method used is a normative juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. Data collection uses secondary data. The method of presenting data in this study was carried out in a descriptive manner. The analysis used in this sketch is qualitative descriptive.             The results of the study indicate: (1) The validity of the agreement through the internet must have the same validity as the agreement that can be proven and in accordance with the provisions in Article 1320 BW. (2) The legal consequences of wanprestasi are compensation. the wanprestasi can be in the form of agreement fulfillment, contract fulfillment and compensation, ordinary compensation, cancellation of the agreement.(3) Solution if there is a wanprestasi in the sale and purchase agreement through: Litigation, Non Litigation, online site (kredibel.co.id, lapor.go.id, cek rekening.id), report directly to the police station and report to the bank.

Harmonization of the human resource audit in the field of international practice

2020 ◽  
pp. 25-32
Author(s):  
N.S. Bieliaieva
Keyword(s):  
High Risk ◽  
Human Resource ◽  
Financial Reporting ◽  
Workforce Planning ◽  
Global Scale ◽  
Management Control ◽  
Audit Risk ◽  
Service Contracts ◽  
Medium Risk ◽  
Talent Acquisition

The article explores the possibilities and problems of the process of harmonization of the HR audit in the field of international practice, taking into account the specifics of the market environment of Ukraine. The views of different authors on the problem of HR auditing were investigated. The idea was justified that the harmonization of accounting and financial reporting of economic entities is closely linked with the globalization of economic processes and the economy as a whole on a global scale, the processes of informatisation and digitalization of society, the same as for HR processes. During considering the concept of “HR audit” it should not be forgetting about the legislative component — HR audit is aimed, inter alia, at identifying violations with the law for timely management of weaknesses in the policy of the enterprise in the field of labor. Categorization of observations by impact of importance (high-risk, medium-risk, low-risk — categorization) was investigated; examples for high-risk observations (on the example of: workforce planning, service contract modalities) and medium-risk (on the example of: recruitment process governance, alignment of strategy and work plans, HR functional capacity in Country Offices, talent acquisition in Cos, recruitment processes in Cos, employee on-boarding, training and separation, national non-staff salary scales and pay adjustments, staffing and structure review exercises, social security transfers to service contracts, automation, information and data management, oversight of HR functions in Cos) are given in consideration with agreed actions of HRM and auditor. The ratings (satisfactory, partially satisfactory or unsatisfactory) of an HR audit that are part of the system of evaluating the adequacy of company’s audit risk management, control and governance processes were investigated. The point that the human resource auditing is something that many companies do annually, just as they audit their financial information (despite of their field of activity) is overlined in the article. The harmonization of the HR audit in the field of international practice is a process of unification of methods and principles of auditing in the form of standards is observed.

The use and non-use of the government financial report by Maltese Members of Parliament

2018 ◽  
Vol 31 (4) ◽  
pp. 1124-1144 ◽  
Author(s):  
Josette Caruana ◽  
Brady Farrugia
Keyword(s):  
Decision Making ◽  
Information Overload ◽  
Qualitative Interviews ◽  
Financial Reports ◽  
Content Type ◽  
Financial Report ◽  
Members Of Parliament ◽  
The Government ◽  
And Performance ◽  
Questionnaire Research

Purpose The purpose of this paper is to examine the use and non-use of the Government Financial Report by Maltese Members of Parliament (MPs). It refers to information overload theory to analyse the gap between financial reports and their relevance for decision making. Design/methodology/approach A mix of qualitative (interviews) and quantitative (questionnaire) research tools are applied, with the Maltese MPs being the research participants. This method is acclaimed to be comprehensive, but this study highlights certain disadvantages when applied in the political arena. Findings The characteristics of the information itself could be the main cause of information overload, resulting in the non-use of the financial report for decision making. Politicians refer to financial data for their decision making, but not to the data presented in the financial report. Irrespective of the politician’s professional background, the data in the financial report is perceived as incomplete and outdated. Practical implications The cause of information overload and its effects are important considerations for preparers of financial information and accounting standard setters, if they wish that their production is relevant for decision makers. Originality/value There is an increase in research concerning politicians’ use of budgetary and performance information, at local and regional levels of government. This study investigates exclusively the use of the financial report by politicians at central level, in a politically stable environment.

Evaluasi Implementasi Kebijakan Sistem Keuangan Desa (Siskeudes) di Desa Munggu Kecamatan Ngabang Kabupaten Landak

2020 ◽  
Vol 1 (2) ◽  
pp. 111
Author(s):  
Fuaddianto Fajar Satrio
Keyword(s):  
Financial System ◽  
Financial Reports ◽  
Financial Report ◽  
The Village

ABSTRACTThis study describes the result of evaluation of the implementation of the Village Financial System (SISKEUDES) policy in Munggu Village, Ngabang District, Landak Regency. This study is based on the observation and interview conducted by the author at the Village Office of Munggu Village, Ngabang District, Landak Regency where problems are found in the preparation of village financial reports using SISKEUDES.The study aims to describe and analyze the evaluation of the Implementation of the Village Financial System(SISKEUDES) Policy in Munggu Village, Ngabang District, Landak Regency.The approach used in this study isdescriptive qualitativewhilemethods for collecting data are observation, documentation and interview.The collected data will be presented by reducing unnecessary data in the study and then drawing conclusions.There are 2 (two) perspectives of the results, which are‘compliance perspective’ and ‘what’s happening perspective’.Based on the results for Compliance perspective, the implementation of the Village Financial System (SISKEUDES) policy in Munggu Village, Ngabang District, Landak Regency Is not optimal yet, it can be seen from the delay in submitting village financial report so the implementation of the policy does not go according to the plan.In addition, the existing facilities and resources in Munggu Village are inadequate for the implementation of the SISKEUDES policy.Furthermore, based on the results for What’s happening perspective, the implementation of the policy is also not optimal yet. The replacement of the SISKEUDES operator in Munggu Village affect the implementation of the SISKEUDES application because it has an impact on delays in making financial reports using the SISKEUDES application.Keywords: evaluation, implementation, Siskeudes, compliance, what’s happening

Analisis Manajemen Pembiayaan Murobahah BMT

WADIAH ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Ryski Pebriana, Rofik Efendi
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Field Research ◽  
Animal Husbandry ◽  
Muslim Community ◽  
Savings And Loans ◽  
Management Function ◽  
Islamic Financial Institutions ◽  
Qualitative Descriptive ◽  
Descriptive Approach

The development of Islamic banking and Islamic financial institutions in Indonesia lately increasing. One reason is the strong belief in the Muslim community that banking and conventional financial institutions contain usury which is prohibited by Islam. The presence of Agritama Srengat Blitar BMT as Syari'ah savings and loans is intended to be a more innovative alternative in financial services, the financing process is also not complicated. The absence of an element of usury to Murabahah financing, and the ease of the process and conditions for financing, does not make more and more bad loans. The approach used in this research is a qualitative descriptive approach, while the type of research is field research, and the method of collecting data is observation, interview and documentation, which is using three steps, data reduction, file presentation and drawing conclusions.The results of this study indicate that: 1). Financing procedures at BMT Agritama Srengat Blitar use 5C analysis (character, capacity, capital, collateral, condition) and take into account a maximum radius of 10 km, but this does not apply to existing customers and customers who get recommendations from partners. 2). The implementation of Murabahah financing management has not been in accordance with the murabaha management function which includes planning, organizing, implementing, and controlling. Where the planning of murabahah financing is devoted to agriculture and animal husbandry, but in practice it is not appropriate, then in the implementation of murabahah financing using a wakalah contract it is signed together with murabahah. And the supervision conducted by BMT Agritama is not routinely visited to the place of business. Keywords : financing manajement, murabahah

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