scholarly journals EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR

2019 ◽  
Vol 3 (2) ◽  
pp. 60-66
Author(s):  
Retno Martanti Endah Lestari ◽  
Agung Fajar Ilmiyono ◽  
Jalaludin Al Mahali
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Data Sampling ◽  
Educational Backgrounds ◽  
Good Corporate Governance ◽  
Test Application ◽  
Governance Practices

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.

scholarly journals PENGARUH KEPEMIMPINAN ETIS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN DI INDONESIA

2021 ◽  
Vol 21 (1) ◽  
pp. 137
Author(s):  
Mulyadi Mulyadi
Keyword(s):  
Corporate Governance ◽  
Organizational Performance ◽  
Ethical Leadership ◽  
Secondary Data ◽  
Vice President ◽  
Primary Data ◽  
Performance Excellence ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
And Performance

<p><em>The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethical leadership variable and secondary data, good corporate governance index and performance of SOEs. SOEs performance are extracted from two type, first the company's health and assessment criteria for performance excellence. Both of these performance measures has been assesed both of by internal assessment and also the SOE and independent parties.This research used data of 63 state-owned enterprises with such criteria. Primary data such as ethical leadership data, obtained from the Vice President, Senior Vice President of 63 SOEs. SOEs data obtained from internal asesment and by independen party. Results of the study revealed that ethical leadership significant effect on organizational performance. Ethical leadership directly positive significant effect on organizational performance, while good corporate governance can not be a mediating variable. This study also proved significant influence ethical leadership positively to good corporate governance. Other findings, good corporate governance positively affects organizational performance. Ethical leadership a more direct impact on organizational performance compared to the indirect influence through the mediating variables of good corporate governance. The findings reveal the higher index of corporate governance and ethical leadership, the higher the performance of the organization.</em></p>

scholarly journals ANALYSIS OF IMPLEMENTATION OF THE GOOD CORPORATE GOVERNANCE PT. BANK BNI SYARIAH BRANCH OF TASIKMALAYA

2020 ◽  
Vol 11 (1) ◽  
pp. 83
Author(s):  
Setiawan Bin Lahuri ◽  
Vina Fithriana Wibisono
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Inductive Method ◽  
Islamic Banks ◽  
Islamic Perspective ◽  
Good Corporate Governance ◽  
Personal Character

PT. Bank BNI Syariah is one of the best Islamic banks, which obtained the best award as the most efficient bank and first ranked in the category of best good corporate governance report. So, this study aims to explore the extent of implementation of good corporate governance in PT. Bank Syariah Branch Tasikmalaya. This study is field research using the inductive method and content analysis approach. Data collection is using primary and secondary data through observations, interviews, and documentation. The results indicate that PT. Bank Syariah Branch Tasikmalaya has implemented good corporate governance principles by well according to the Islamic perspective. Described about it that bank has implemented “anti-graft” accordance with al-Amanah}-al-Jama>’ah}-al-Hasanah} as a slogan in doing work; al-Tawhi>d and al-Rid}a as the basis for forming personal character; every Dhuhur and Ashar prayer, the office is temporarily closed; Tarhib Ramadhan as routine program every June 19 by holding an MHQ competition.

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 &gt; 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 Good Corporate Governance Pengaruhnya Pada Kinerja Keuangan Perbankan Syariah di Indonesia

2021 ◽  
Vol 1 (1) ◽  
pp. 83-94
Author(s):  
Lely Ana Ferawati Ekaningsih ◽  
Futhri Izza Afkarina
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Average Value ◽  
Good Corporate Governance

The implementation of GCG is very important in a bank to improve banking performance, especially the financial performance of Islamic banking. Financial performance is one of the tools used to measure whether the banking performance is going well or not. This study aims to analyze the effect of Good Corporate Governance (GCG)/X on financial performance (ROA)/Y. This type of research is quantitative, using secondary data. The population is all Islamic banks registered with the OJK. While the sampling technique used purposive sampling method, namely 8 Islamic banks which were then multiplied by 3 years until the final sample was 24 samples. The data analysis technique used simple linear regression analysis. The results of this study indicate that GCG has a significant effect on financial performance. This is evidenced by the composite average value of Islamic banking which has the predicate "Good". While the average value of the ROA has increased. This research is in accordance with the statement that the implementation of GCG is very useful for improving financial performance, the better the GCG, the better the performance. Keywords: Good Corporate Governance, ROA, Islamic Financial Management

scholarly journals THE EFFECT OF LIQUIDITY, NET INTEREST MARGIN AND GOOD CORPORATE GOVERNANCE RISK ON SHARIA BANKING FINANCIAL PERFORMANCE

2021 ◽  
Vol 4 (4) ◽  
Author(s):  
Toni Hidayat ◽  
Abdul Malik ◽  
Disna Anum Siregar ◽  
M. Munawaroh
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Liquidity Risk ◽  
Secondary Data ◽  
Primary Data ◽  
Islamic Banking ◽  
Observation Data ◽  
Good Corporate Governance ◽  
Net Interest Margin ◽  
Interest Margin

This research is categorized as quantitative research. While the research design used in this research is correlation analysis, which is a type of research carried out with the aim of detecting the extent to which variations in a factor are correlated with one or more other factors based on the correlation coefficient. The research objective is to explain the effect and hypothesis testing by analyzing various data in the field. In the context of this research is to obtain facts from existing phenomena and to seek factual information about the improvement of Islamic banking financial performance. The population in this study were 11 Islamic banks in Indonesia with a 3-year observation period 2018-2020. The technique for determining the number of samples used was the saturated sample method in which the number of sample observations was 33 observation data. Data collection methods used in this study are primary data and secondary data. The results showed that Liquidity Risk has a positive and significant effect on Islamic Banking Financial Performance. Net Interest Margin has a positive and significant effect on Islamic Banking Financial Performance, Good Corporate Governance has no and significant effect on Islamic Banking Financial Performance and simultaneously Liquidity Risk, Net Interest Margin and Good Corporate Governance have a positive and significant effect on Islamic Banking Financial Performance. JEL: G30; G10; G24 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0777/a.php" alt="Hit counter" /></p>

scholarly journals KONTRIBUSI USAHA TERNAK SAPI TERHADAP PENDAPATAN PETANI DI KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA

ZOOTEC ◽  
2013 ◽  
Vol 33 (1) ◽  
pp. 27
Author(s):  
Yunior Olii ◽  
M. A.V. Manese ◽  
J. Pandey ◽  
I. D. R. Lumenta
Keyword(s):  
Data Collection ◽  
Beef Cattle ◽  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Data Sampling ◽  
Total Income ◽  
Purposive Sampling

ABSTRAKKecamatan Kalawat merupakan salah satu kecamatan yang terletak di wilayah Kabupaten Minahasa Utara dengan luas wilayah sebesar 4.714 ha. Umumnya masyarakat Kecamatan Kalawat berprofesi sebagai petani. Populasi ternak sapi di Kecamatan Kalawat adalah sebesar 489 ekor yang tersebar di 12 desa. Masalah dalam penelitian ini adalah berapa besar usaha ternak sapi dapat memberikan kontribusi terhadap pendapatan petani peternak di Kecamatan Kalawat Kabupaten Minahasa Utara. Tujuan penelitian ini untuk megetahui berapa besar kontribusi usaha ternak sapi terhadap pendapatan petani di Kecamatan Kalawat Kabupaten Minahasa Utara. Penelitian ini dilaksanakan di Kecamatan Kalawat Kabupaten Minahasa Utara dengan jumlah responden sebanyak 30 orang. Waktu penelitian dan pengumpulan data selama 2 bulan. Data penelitian diperoleh dari 2 sumber yaitu data primer dan data sekunder. Metode penentuan sampel dilakukan secara Purposive Sampling dengan penentuan responden dilakukan secara Random Sampling. Hasil penelitian  menunjukkan bahwa ternak sapi memberikan keuntungan terhadap pendapatan petani sebesar Rp.181.078.967. Adapun total pendapatan usaha tani maupun diluar usaha tani adalah sebesar Rp.1.017.128.467. Berdasarkan fakta ini maka kontribusi usaha ternak sapi terhadap pendapatan petani adalah sebesar 17,78%.  Kata Kunci: Kontibusi, Ternak Sapi,  Pendapatan Petani ABSTRACTCONTRIBUTION OF BEEF CATTLE BUSSINES TO FARMERS INCOME IN KALAWAT ON NORTH MINAHASA. Kalawat is one of the districts are located in North Minahasa with a total area of ​​4,714 ha. Kalawat’s people living  as farmers.  Population of Beef cattle in the kalawat amounted to 489 cattle spread across 12 villages. The problem in this study is how much beef cattle business can contribute to farmers income in Kalawat, North Minahasa. The purpose of this research is to determine how much the beef cattle business give a contribution to the income of farmers in the Kalawat, North Minahasa. The research was conducted in the Kalawat of North Minahasa with many respondents as many as 30 people. Duration of the research and data collection is for 2 months. The data in this study were obtained from two sources, primary data and secondary data. Sampling method of purposive sampling is done by determining the respondents were Random Sampling. The results in this study indicate that cattle provide benefits to farmers  income by Rp.181.078.967. Total  income of farm and out of farm amounted Rp.1.017.128.467. Based on this fact, contribution from cattle bussines to farmers income amounted 17,78 %.Keywords: Contribution of cattle bussines, farmers income

scholarly journals Financial Accountability Dimensions Of Islamic Values At Al Washliyah Higher SCHO

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Nawir Yuslem ◽  
Nurlaila Nurlaila ◽  
Yurmaini Yurmaini
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Community Organization ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Educational Institutions ◽  
Financial Accountability ◽  
North Sumatra ◽  
Islamic Values

The problem behind this research is that ideally the financial accountability of Islamic organizations including educational institutions must uphold Islamic values. But in reality, there are still many Islamic educational institutions that have not made Islamic values ​​the basis for managing the financial system. Al Jam'iyatul Washliyah as a community organization based on Islamic teachings manages several universities, where financial management and accountability are required to be based on Islamic values. The formulation of this research is how financial accountability has the dimensions of Islamic values ​​at Al Washliyah College in North Sumatra. This research is a qualitative research with a phenomenological approach, while the paradigm used is an interpretive paradigm. Data collection methods are interviews, observation and documentation. The data sources of this research are primary and secondary data sources. Primary data were obtained directly from the results of interviews with all informants, namely the vice chancellor II/vice chair II for finance at each Al Washliyah university in North Sumatra. Data analysis techniques are data collection, data reduction and drawing conclusions. Techniques to guarantee data validity are credibility, transferability, dependability, and confirmability testing. The results of this study concluded that Islamic values ​​on financial accountability at Al Washliyah College are the value of siddiq, the value of tabligh, the value of trust, the value of fatah, the value of sincerity and the value of deliberation which are used as the basis for carrying out financial management at the Al Washliyah College of North Sumatra.

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.  

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