scholarly journals Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic

Riset ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 402-416
Author(s):  
Arlie Irham Yusdika ◽  
Dyah Purwanti
Keyword(s):  
Qualitative Method ◽  
Banking Sector ◽  
Financial Statements ◽  
Financial Instruments ◽  
Literature Study ◽  
Quality Of Information ◽  
Study Approach ◽  
The Third ◽  
The Impact

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.

scholarly journals A Study of the Effects of Architectural Forms on Sound Quality in Church Buildings

2017 ◽  
Vol 1 (1) ◽  
pp. 43-54 ◽  
Author(s):  
O. J. Ediae ◽  
E. P. Enoma ◽  
O. S. Igbogbo ◽  
I. C. Ezema ◽  
E. N. Ekhaese
Keyword(s):  
Qualitative Method ◽  
Natural Setting ◽  
Intensive Study ◽  
Case Study Approach ◽  
Architectural Form ◽  
Study Approach ◽  
The Impact ◽  
Gaining Insight

Acoustics in churches design is concerned with the impact of sound on both the worshippers and the building as well. The aim of this study is to investigate sound audibility and quality with the use of acoustic materials and most appropriate architectural form. Qualitative and case study approach were adopted, the qualitative method involves the collection of narrative data in a natural setting, with a view to gaining insight. While the case study involved an intensive study of specific phenomena through investigations. These methods were chosen due to the nature of this research, personal observation and interviews were extensively carried out. Research shows that, architectural forms are special vaccines necessary to achieve quality of sound in churches and large halls in general.

scholarly journals ANALISIS PELATIHAN SHIP MANAGEMENT GUNA MENINGKATKAN KUALITAS KERJA AWAK KAPAL DI PT. PERTAMINA PERKAPALAN JAKARTA

2018 ◽  
Vol 9 (1) ◽  
pp. 2218-2226
Author(s):  
Yogi Pangestu ◽  
Andy Wahyu Hermanto
Keyword(s):  
Training Program ◽  
Staff Training ◽  
Qualitative Method ◽  
Management Training ◽  
Test System ◽  
Literature Study ◽  
Quality Of Work ◽  
Ship Management ◽  
The Impact

Pertamina Shipping Jakarta has training or training namely PMTC (PertaminaMarine Training Center) is a place to train employees to be able to improve the quality andquality of work, it has not gone well so it affects the quality of the crew's performance. Thepurpose of this study is to find out whether the ship management training program at PT.Pertamina Shipping Jakarta can reach the target optimally or not and to know the impact ofthe ship management training program on the quality of the work of the crew at PT.Pertamina Shipping Jakarta. This research uses descriptive qualitative method by describing in detail theimplementation of ship management training in order to improve the quality of work of thecrew at PT. Pertamina Shipping Jakarta. Data collection is done by interview, observation,literature study and documentation conducted by the author. The results of the study show that ship management training program at PT. PertaminaShipping Jakarta has not reached its target optimally because there are still seafarers whohave been on board the vessels that have not participated in the training, PT. PertaminaShipping Jakarta lacks staff training staff, the pre test system has not been held before beinggiven training. The impact of the ship management training program on the quality of thework of the crew as follows: ship management training on International Safety ManagementCode (ISM Code) makes the ship's crew understand more about international safetymanagement standards in the operation of ships as well as efforts to prevent or controlenvironmental pollution. carrying out Tank Cleaning, ship management training made thenewly joined crew members aware of the work system and procedures when they laterworked on the ship.

Dampak Pembelajaran Jarak Jauh Terhadap Psikologis Anak

2021 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Hanny Nur Alifia ◽  
Kuswanto Kuswanto ◽  
Prihantini Prihantini
Keyword(s):  
Distance Learning ◽  
Learning Style ◽  
Qualitative Method ◽  
Negative Impact ◽  
Child Psychology ◽  
Descriptive Study ◽  
Psychological Aspect ◽  
Study Approach ◽  
The Impact

This study was created to provide information about the impact of distance learning during the Covid-19 pandemic on children's psychology. The method used is a qualitative method with a descriptive study approach. The existence of the Covid-19 outbreak has made learning done remotely. This is certainly a learning style that is still very common among children in Indonesia, very foreign to them and something new to children in Indonesia. To improve the quality of learning that has been done during this pandemic, we must know the impact that children are receiving or feeling during this distance learning. Is it good or bad for child psychology. And to see what can affect other than psychological. As well as what needs to be considered during distance learning so that it is effective and in accordance with what students need, what needs to be improved from the distance learning that has occurred. This distance learning certainly has its positives and negatives which are used as evaluation materials for educators, especially teachers. In order to be able to change the negative impact into a positive thing. Because this psychological aspect is important to discuss especially in the current pandemic era, which of course really needs more attention to distance learning that children go through.

KAJIAN EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK OLEH USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19

2021 ◽  
Vol 4 (3) ◽  
Author(s):  
Dewi Noor Fatikhah Rokhimakhumullah
Keyword(s):  
Qualitative Method ◽  
Tax Incentives ◽  
High Impact ◽  
Financial Impact ◽  
Business Success ◽  
Tax Rates ◽  
Literature Study ◽  
Study Approach ◽  
The Government ◽  
The Impact

The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, the government has issued various policies, especially for MSMEs. Tax incentives for MSMEs issued by the government can be utilized by taxpayers until June 2021. This research aims to see the effectiveness of the use of tax incentives by mapping the factors that affect MSME taxpayer compliance and the determinants of MSME business success during the crisis due to the pandemic. This study uses a literature study approach with a descriptive qualitative method. The effectiveness of the use of tax incentives during this pandemic can show the level of compliance of MSME taxpayers and affect the sustainability of MSME businesses. Taxpayer compliance with the use of incentives is seen from the socialization of taxation, tax rates, understanding of taxation, and the perception of tax convenience provided by the government in the context of handling the impact of the pandemic, which shows that the response of MSMEs is very good in the first quarter of 2021. It is also seen from the perspective of MSME business continuity. The financial impact caused by this pandemic has caused MSMEs to be unable to carry out their tax obligations so that these tax incentives can provide relief and convenience for them MSME actors to carry out their tax obligations.

scholarly journals Respon Teologis Terhadap Dampak Pandemik Coronaviruses Disease 2019

2021 ◽  
Vol 8 (1) ◽  
pp. 176-195
Author(s):  
Sandra Christina Sahensolar ◽  
Simon Simon
Keyword(s):  
Qualitative Method ◽  
Human Life ◽  
Christian Theology ◽  
Literature Study ◽  
Book Of Revelation ◽  
Study Approach ◽  
Religious Rituals ◽  
God's Word ◽  
Huge Impact ◽  
The Impact

The coronavirus disease 2019 (covid-19) pandemic has had a huge impact on human life. This study highlights how the theological response to the impact caused by covid-19, both in the context of religious and economic rituals. The method used by the researcher is a qualitative method with a literature study approach. The results of the description in this article suggest that the covid-19 pandemic has caused all global communities and various aspects to be seriously affected by this outbreak, In this outbreak, the world economy has slumped, many people have died due to covid-19, and the space for religious rituals has been restricted. In the context of Christian theology, this pandemic can be indicated as the fulfillment of Bible prophecy as John's prophecy in the book of Revelation. Theologically, this plague is a punishment for humans who are willing to exploit nature. This epidemic is also a form of God's warning in the midst of increasingly corrupted human morality, which eases sinful acts without heeding the truth of God's word. This study concludes that the theological response to the covid-19 pandemic is to be more vigilant spiritually and build a life that glorifies God.

scholarly journals Refleksi Teologis Kitab Hosea Tentang Peran Tuhan Terhadap Kekudusan

2021 ◽  
Vol 1 (1) ◽  
pp. 25-37
Author(s):  
Paulus Kunto Baskoro
Keyword(s):  
Qualitative Method ◽  
Good Life ◽  
Literature Study ◽  
Relationship With God ◽  
Study Approach ◽  
The Family ◽  
Theological Understanding ◽  
Service Standards ◽  
Theological Concept

Holiness is a very serious matter before God and is not compromised at any price. Holiness is the most important part of a relationship between God and humans. However, it cannot be denied that because of sin, the quality of human holiness with God is destroyed. God cannot compromise sin. Sin severed man's relationship with God. Seeing how very important holiness is, it is necessary to seriously discuss the meaning of holiness before God. Because what is happening at this time, holiness has begun to fade with evidence of moral destruction and several principles of good life in the family, dating style, service standards and even in work, holiness is not a priority, because holiness remains the highest standard. Through descriptive qualitative method with literature study approach, it can be concluded that in order for people to believe in returning to the divine quality of life, that is, living in holiness according to God's heart. The book of Hosea becomes a reference for serious contemplation with the meaning of a holiness from the side of God's role. And the discussion of this context will focus on the theological understanding of the Book of Hosea by using the method of extracting literature and several sources of writings that strongly strengthen the theological concept. So that from exploring the theological concepts of God's role in the holiness of the Book of Hosea, we can get a reflection of life that holiness is the most important part in the standard of life forever. AbstrakKekudusan menjadi hal yang sangat serius dihadapan Tuhan dan tidak ada ditawar-tawar dengan harga apapun. Kekudusan menjadi bagian terpenting bagi sebuah hubungan antara Tuhan dengan manusia. Namun tidak bisa dipungkiri, karena dosa, maka kualitas kekudusan manusia dengan Allah menjadi hancur. Allah tidak bisa kompromi dengan dosa. Dosa membuat hubungan manusia dengan Allah menjadi terputus. Melihat betapa sangat pentingnya kekudusan, maka perlu dibahas secara serius arti sebuah kekudusan dihadapan Allah. Sebab yang terjadi saat ini, kekudusan sudah mulai luntur dengan terbuktinya kehancuran moral dan beberapa prinsip-prinsip kehidupan baik dalam keluarga, gaya pacaran, standart pelayanan bahkan dalam pekerjaan, kekudusan menjadi hal yang tidak diutamakan, sebab kekudusan tetap menjadi standart tertinggi. Melalui metode kualitatif deskriptif dengan pendekatan studi pustaka dapat disimpulkan bahwa   supaya orang percaya kembali kepada kualitas hidup ilahi, yaitu hidup dalam kekudusan sesuai dengan hati Tuhan. Kitab Hosea menjadi acuan untuk perenungan secara serius dengan arti sebuah kekudusan dari sisi peran Tuhan. Dan pembahasan konteks ini akan difokuskan kepada pemahaman teologis dari Kitab Hosea dengan menggunakan metode  penggalian pustaka dan beberapa sumber penulisan-penulisan yang sangat menguatkan konsep teologisnya. Sehingga dari penggalian konsep-kosep teologis peran Tuhan dalam kekudusan dari Kitab Hosea, didapatkan refleksi kehidupan bahwa kekudusan menjadi bagian terpenting dalam standart kehidupan sampai selama-lamanya.

scholarly journals MEASURING THE IMPACT OF FACTORS ON THE IMPLEMENTATION OF FINANCIAL STATEMENTS UNDER THE NEW ACCOUTING REGIME AT THE PUBLIC SERVICE AND ADMINISTRATION UNITS IN VIETNAM

2020 ◽  
Vol 37 (01) ◽  
Author(s):  
TRAN THI YEN ◽  
LE THI BAO NHU ◽  
NGUYEN THI PHUONG THAO
Keyword(s):  
Decision Making ◽  
Public Service ◽  
Positive Impact ◽  
Financial Statements ◽  
Research Model ◽  
Quality Of Information ◽  
Factors Affecting ◽  
The Public ◽  
The Impact

This study examines the impact of subjective and objective factors affecting the implementation of financial statements under the new regulations of public service and administration units in Vietnam. The research model and hypothesis has been tested by SmartPLS3 software with 213 survey samples from accountants andmanagers working in public units in Vietnam. Research results show that: (1) The capacity of accountants at theunits has a positive impact on the implementation of financial statements according to the new accounting regime;(2) The content of the new accounting regime and inspection activities of functional agencies have a positive impact on the implementation of financial statements according to the new accounting regime. These results provide some implications for the theory and implications of governance for public entities in Vietnam in implementing financial statements to improve the quality of information on financial statements, serving the needs of increasing accountability and decision-making of units.

scholarly journals Nilai-Nilai Kebermaknaan Hidup Mama Sempur (Kh. Tubagus Ahmad Bakri) Dalam Naskah Cempakadilaga

2020 ◽  
Vol 4 (2) ◽  
pp. 106-115
Author(s):  
Ida Afidah ◽  
Titin Nurhayati Ma’mun ◽  
I. Syarief Hidayat ◽  
Elis Suryani
Keyword(s):  
Qualitative Method ◽  
Meaning Of Life ◽  
Community Life ◽  
Literature Study ◽  
Study Approach ◽  
The Third ◽  
Doing Business ◽  
Better Than

This study is aimed to find values of the meaning of life that written by Ajengan Mama Sempur in the Book of Campaka Dilaga. This study used a qualitative method with a literature study approach. The result of this study was found that the meaning of life of a Muslim can be found through the five values that exist in the five clauses and faidah’s chapters, namely: First clause, discussing the urge to work / work for Muslims. The second clause, discussing the prohibition of doing business or doing work that is prohibited by Islam. The third clause, discussing the obligation to establish good relations with neighbors. The fourth clause, discussing the obligation of Muslims to serve and obey the legitimate government. The fifth clause, discussing the rules of ushul fiqh preventing harm is better than bringing benefit. The conclusion of this research is that the meaning of life can be found in the Sufistic values of Mama Sempur and her thoughts about the value of community life in accordance with the current conditions so as to give birth to good character.

scholarly journals Statutory audit in Slovakia – significant phenomenon of global European changes

2020 ◽  
Vol 74 ◽  
pp. 06006
Author(s):  
Denisa Domaracká ◽  
Veronika Kňažková
Keyword(s):  
Financial Reporting ◽  
Global Economy ◽  
Financial Statements ◽  
Legislative Regulation ◽  
Significant Phenomenon ◽  
The Subject ◽  
The Impact ◽  
Regulation Changes ◽  
Audit Performance

The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and supplementing Act. No 431/2002 Coll. on Accounting, as amended underwent an interdepartmental comment procedure. The proposal includes the changes on requirements for statutory audit. This article examines the current proposal to change (mainly increase) the conditions for performing the mandatory statutory audit of financial statements in Slovak audit environment. Our goal is to clarify the reasons and implications behind the changes of Slovak legislation as well as the impact of these changes on audit performance in Slovakia. We believe conducting statutory audits in accordance with the applicable legislation accepted and implemented at international European level can contribute to transparency and improve the quality of audit performance. In order to achieve the goal, it was necessary to choose a purposeful work methodology and research methods.

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