scholarly journals The Evaluation of Countercyclical Policy Implementation in Facing the Impact of the Spread of COVID-19 (Study on Central Kalimantan Bank Pension Fund)

Author(s):  
Ike Trisia

This research is a qualitative descriptive study that aims to determine the implementation of countercyclical policies that have been implemented by the Central Kalimantan Bank Pension Fund in dealing with the impact of the spread of COVID-19. The data processed in this study were obtained using interview techniques and supplemented with secondary data which was accessed from various sources. The results of this study indicate that the Bank Kalteng Pension Fund has implemented the provisions of the countercyclical policy as in the Financial Services Authority Circular Letter Number S-10 / D.05 / 2020. In implementing the countercyclical policy, the Bank Kalteng Pension Fund implements the Relaxation of Periodic Report Submission, Implementation of Fit and Proper Tests through Video Converence and Investment Shift to Low Risk Investments.

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Abhishek N. ◽  
M L Ashok ◽  
Divyashree M S

Income computation and disclosure standard is one of the competent standard which minimizes the divergence between accounting income and tax income. This standard does not require any additional books of accounts to be maintained by the business organizations but only the thing is the manner of computation of income for the purpose levying of tax under the head ‘Profit or gains from business or profession’ and ‘Income from other sources’. The present study is purely based on secondary data and is a descriptive study to analyse the impact of ICDS on business transactions and its implementation challenges in India.


Author(s):  
Hikmah Pratiwi Hafid ◽  
Salma Said ◽  
Wahyuddin Abdullah

This study discusses the Performance Allowance in the perspective of al-'Adl in the Indonesian Ministry of Religion, Gowa Regency. This type of research is a type of qualitative descriptive study with a phenomelogical approach that explains the phenomena and their meaning for individuals by conducting interviews with a number of individuals and the location of the study was conducted at the Indonesian Ministry of Religion, Gowa Regency. Sources of data obtained consisted of primary data sources of 12 informants, as well as secondary data. Data collection methods used are observation, interviews, and documentation. The results of this study indicate that the process of receiving performance allowances in the manner of payment and giving, addition, and reduction of performance allowances is in accordance with government regulations. In addition, the value of Al-'Adl is an imbalance in the receipt of performance benefits with employee performance which is assessed through employee performance appraisal. The value of Al-'Adl is that there is no equality in providing training opportunities and infrastructure for employees. The value of Al-'Adl is that there is a mismatch in the receipt of performance allowances based on the time of payment, employee workload, and employee obligations.


Society ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 187-204
Author(s):  
Andy Alfatih ◽  
Diana Dewi Sartika ◽  
Dyah Hapsari Eko Nueraheni

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).


2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Andrew Malahasa Karambut ◽  
Jenny Morasa ◽  
Jessy D.L Warongan

This study aims to determine how the Administration of State Property Through the Use of SIMAK-BMN applications at the Office of State Assets and Auction Manado to find out whether the Administration of State Property at the Office of State Assets and Auction Manado is in accordance with the provisions of the applicable regulations in regulating administration BMN. This research is a qualitative descriptive study with the data used in this study are primary data and secondary data. The results of this study indicate that the Office of State Assets and Auction Services in Manado as the Accounting Unit for the Authorization of Goods Users (UAKPB) has carried out the Administration of State Property as well as recording through the use of the SIMAK-BMN application.


2022 ◽  
Vol 14 (2) ◽  
pp. 75
Author(s):  
David Terfa Akighir ◽  
Tyagher Margaret ◽  
Jacob Terungwa Tyagher ◽  
Tordue Emmanuel Kpoghul

Twelve (12) out of the Twenty-three (23) local government areas (LGAs) in Benue State do not have the presence of banks over a long period of time. This situation has deprived the inhabitants of these LGAs of access to formal financial services until the advent of agency banking. This study therefore, investigates the impact of agency banking on financial inclusion and economic activities in Benue State focusing on the agency banking activities of First Bank Ltd. The study is anchored on the agency theory and it used a survey design. The study has utilized both primary and secondary data that were analyzed using descriptive statistical tools and structural equation models. Findings of the study have revealed that agency banking activities of First Bank Ltd have immensely enhanced financial inclusion and economic activities in Benue State. However, challenges such as shortages of cash, security problems, network failures, and lack of financial literacy are militating against the smooth operations of the agency banking in the State. On the basis of these findings, the study has recommended among others that, other banks operating in the State should be encouraged to venture into agency banking in the state so as to have a wider coverage of agency banking in the State. Also, government should provide security and partner with the private sector to provide national carrier communication network system to overcome the network failure challenge. Finally, banks should intensify efforts to educate the masses about the validity and potency of agency banking.


2017 ◽  
Vol 35 (2) ◽  
pp. 118-131 ◽  
Author(s):  
Argerie Tsimicalis ◽  
Laurence Genest ◽  
Bonnie Stevens ◽  
Wendy J. Ungar ◽  
Ronald Barr

Families of children with cancer are confronted with unexpected out-of-pocket expenses and productivity costs associated with the diagnosis. One productivity cost that falls on children is the impact of cancer on children’s school attendance, performance, and activities (eg, play, friendships, and socialization). Nested within the Childhood Cancer Cost Study, this qualitative descriptive study used convenience sampling to recruit and interview parents of children newly diagnosed with cancer. Content analysis techniques were used to inductively descriptive the semistructured interview data. Sixty-six parents of 65 children with cancer and of 73 siblings participated. The most commonly reported productivity loss in children with cancer was school absenteeism mainly due to cancer treatment. Children fell behind their classmates academically and lost important social time with peers. A few siblings also fell behind their peers primarily due to limited parental attention. Parents adopted various strategies to lessen the impact of the diagnosis on their children’s school attendance, performance, and activities. Providing parents with additional resources and support may optimize their children’s academic and social reintegration into school.


Author(s):  
Gusti Ayu Marcela Dewi ◽  
I Nyoman Sunarta ◽  
I Nyoman Sukma Arida

The phenomenon of Mount Agung eruption has a negative impact on Ubud tourism. The impact of this event was greater than the 2002 Bali bombing. Generally, governments and tourism actors in Ubud have no yet a specific management to reduce the negative impact of Mount Agung eruptions. This research is qualitative descriptive method approach with case study research. Primary data in this study were obtained from interviews with informants namely; government, tourism institutions (NGOs) and tourism industry players in Ubud. Researchers also used online desk research to collect the secondary data that already exists on the internet from trusted sources in the form of public documents (images, e-news), or personal documents (e-mail, work reports and results of minute meetings). The result of this study, there were obtained four stages of crisis handling carried out by Ubud’s tourism actors namely 4R such as, reduction, readiness, response, and recovery. To minimize the negative impact of Mount Agung eruption, stakeholder needs synergetic all elements such government, non-government organizations (NGOs), industry actors, communities and other stakeholders to keep tourism sector remains conducive. Keywords: strategy of tourism actors, Mount Agung eruption, crisis


2021 ◽  
Vol 26 (2) ◽  
pp. 61-72
Author(s):  
Alfi Sahrina ◽  
Ifan Deffinika

This research is a qualitative descriptive study using secondary data as the main data. Data were collected through literature studies from the results of previous research in Sumbermanjing Wetan District. The results showed that Sumbermanjing Wetan had the potential to be used as a natural laboratory in the context of geography learning. This is supported by physical conditions in the form of diverse landscape features, quite complex social and cultural conditions. This potential includes the geological and geomorphological conditions of Sumbermanjing Wetan, the geodiversity and biodiversity of Sempu Island, social and cultural conditions, disasters, and tourism. In addition, the existence of natural resources in the area can also be used as one of the studies in fieldwork. Fieldwork-based learning can increase the skills of students in making observations, identifying, experimental, doing teamwork, and applying the use of technology. Geography learning topics at Sumbermanjing Wetan include physical, social, tourism, disaster, environmental, and other areas of geography. Indeed, implementing fieldwork needs to be independent, especially in managing data. In addition, fieldwork-based learning will continue to develop in line with the convenience of technology and increasingly advanced research studies with challenges faced including security, finance, health and safety, access to the field, and damage to the surrounding area used for fieldwork due to sampling exaggerated.


2021 ◽  
Vol 7 (1) ◽  
pp. 96
Author(s):  
Andi Zulfikar Darussalam ◽  
Syarifuddin Syarifuddin ◽  
Ega Rusanti ◽  
A. Darussalam Tajang

Halal Tourism is one of the cultural-based tourist forms that Putting Islamic values and norms first. The potential for Halal Tourism development in Indonesia is enormous but needs to be upgraded in terms of the developer concept by applying lokal cultural values. One tourist destination in South Sulawesi is 'Taman prasejarah Leang-Leang' in Maros regency that has become a promising region To be developed as a Halal Tourism area by promoting lokal Sipakainge’ and Sipakalebbi’ concepts of wisdom. This study is a qualitative descriptive study using primary and secondary data sources through observation and documentation carried out by researchers. Research results are obtained if Sipakainge’ and Sipakalebbi’ can apply as Tourism clean development concepts by upholding the value of humanizing one another, reminding and respecting one another in the process. Additionally, the development can also be achieved by increasing the tools and infrastructure that makeup residence and characteristics of Halal Tourism.


2020 ◽  
Vol 20 (2) ◽  
pp. 337
Author(s):  
Irwan Misbach

The purpose of this study was to determine the culture of siri' na pacce in revealing the profits of retail traders from the perspective of Islamic business ethics. This type of research is a qualitative descriptive study with an ethnographic approach. This study obtained data from retailers of Bugis-Makassar ethnicity and Muslim who trade at the Panakukkang Market in Makassar. Data collected through a series of observation methods, interviews, secondary data from literature books, journals, the internet, and other complementary data. Research results internalization of siri' na pacce culture and Islamic business ethics in trading produce material and non-material benefits. The internalization of siri' na pacce culture with Islamic business ethics results in the values of tongeng and the principle of truth, the value of lempu' and the principle of tauhid, balance, ihsan, and the value of adele' and the focus of truth. The values in the siri' na pacce culture can implement Islamic business ethics in trade to achieve world happiness and the end, which is the goal of human life.الغرض من هذه الدراسة هو تحديد ثقافة السيري في الكشف عن أرباح تجار التجزئة من منظور أخلاقيات العمل الإسلامية. هذا النوع من البحث هو دراسة وصفية نوعية ذات نهج إثنوغرافي. تم الحصول على مصادر البيانات من تجار التجزئة من عرقية Bugis-Makassar والمسلمين الذين يتاجرون في سوق Panakukkang في Makassar. تم جمع البيانات من خلال سلسلة من طرق المراقبة والمقابلات والبيانات الثانوية من كتب الأدب والمجلات والإنترنت والبيانات التكميلية الأخرى. نتائج البحث عن استيعاب ثقافة السيري وأخلاقيات العمل الإسلامية في التجارة تنتج فوائد مادية وغير مادية. إن استيعاب ثقافة سيري مع أخلاقيات العمل الإسلامية ينتج عنه قيم توغنغ ومبادئ الحقيقة ، وقيم ليمبو ومبادئ التوحيد ، والتوازن ، والحقيقة ، وقيم الإحسان ، وأديل ومبادئ الحقيقة. يمكن تطبيق القيم الواردة في ثقافة السيري ومبادئ أخلاقيات العمل الإسلامية في التجارة لتحقيق السعادة العالمية والغاية التي هي هدف حياة الإنسان على هذه الأرض.Tujuan penelitian ini untuk mengetahui budaya siri’ na pacce dalam mengungkap keuntungan usaha pedagang eceran perspektif etika bisnis Islam. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan etnografi. Sumber data diperoleh dari pedagang eceran bersuku Bugis-Makassar dan beragama Islam yang berdagang di Pasar Panakukkang Makassar. Data yang dikumpulkan melalui serangkaian metode observasi, wawancara, data sekunder dari literatur buku, jurnal, internet, dan data pelengkap lainnya. Hasil Penelitian internalisasi budaya siri’ na pacce dan etika bisnis Islam dalam berdagang menghasilkan keuntungan materi dan non materi. Internalisasi budaya siri’ na pacce dengan etika bisnis Islam menghasilkan nilai togeng dan prinsip kebenaran, nilai lempu’ dan prinsip tauhid, keseimbangan, kebenaran, ihsan, dan nilai adele’ dan prinsip kebenaran. Nilai-nilai terdapat di budaya siri’ na pacce dan prinsip-prinsip etika bisnis Islam dapat di implementasikan dalam berdagang untuk mencapai kebahagian dunia dan akhir yang menjadi tujuan hidup manusia di muka bumi ini.


Sign in / Sign up

Export Citation Format

Share Document