scholarly journals The Implementation Strategies of Good Corporate Governance for Zakat Institutions in Indonesia

2017 ◽  
Vol 2 (2) ◽  
pp. 85-97
Author(s):  
Irman Firmansyah ◽  
Abrista Devi
Keyword(s):  
Internal Control ◽  
Asset Management ◽  
Audit Committee ◽  
Good Governance ◽  
Implementation Strategies ◽  
Analytic Network Process ◽  
Common Interest ◽  
Equal Treatment ◽  
Network Process

Zakat institutions are aimed to contribute to poverty alleviation in a country. In order to ensure that the Zakat institutions can perform well, it is urgently needed to have professional good governance. This research is aimed to find the best strategies to improve the management quality of the Zakat institutions in Indonesia. The research method used in this study comprises both qualitative and quantitative approach using Analytic Network Process. The research results show that to enhance the quality of good governance in Zakat institutions, following are the key elements. The top three main priorities in transparency principles are financial report standardization, followed by Zakat distributions transparency, and the knowledge about decision making. The top three main priorities in responsibilities principles are working compliance with SOPs, followed by prudential principles, and Shari'ah compliance. The top three main priorities in accountability principles are the effectiveness of internal control, followed by performance measurement, and competencies compliance with job descriptions. The top three main priorities in fairness principles are giving priority to the common interest, followed by equal treatment for all stakeholders, and prudential principles in asset management. To achieve all these priorities, the main strategy which should be prioritized is independent human management system, followed by having Shari’ah board and audit committee and the computerized Zakat system. Keywords: Zakat institutions, Good Governance, Analytic Network Process JEL Classification: L31, G34

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

scholarly journals KOMITE AUDIT UNTUK MENINGKATKAN TATA KELOLA PEMERINTAHAN DAN PENYAJIAN LAPORAN KEUANGAN DALAM RANGKA PENINGKATAN KINERJA PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH KABUPATEN BELITUNG)

2014 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Alexander Ikhsan ◽  
Antar MT Sianturi
Keyword(s):  
Local Government ◽  
Audit Committee ◽  
Good Governance ◽  
Financial Statements ◽  
Financial Statement ◽  
Audit Committees ◽  
Government Performance ◽  
Qualitative Descriptive ◽  
Improved Performance

This research is a qualitative descriptive study entitled “Audit Committee to Improve Governance and Financial Statement in order to Improved Performance of Local Government (Case Study of District Government Belitung)”. The purpose of this study was to determine how much influence of the audit committee in the local government in order to improve governance and the quality of local government financial statement, and its associations with local government performance. Measuring the importance of the audit committee, which was measured using interviews with 15 respondents who have an influence on governance in the Belitung District Based on these results, we can conclude that audit committees in local government will improve the governance and the quality of local government financial statements presentation. And from the results of this study also found that the good governance and quality of local government financial statements presentation will improve the overall local government performance

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

<p>This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research,  by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.  </p>Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

scholarly journals Determining the Degree of Characteristics for Internet of Healthcare Devices Using Fuzzy ANP

2021 ◽  
Vol 2021 ◽  
pp. 1-11
Author(s):  
Lin Wen
Keyword(s):  
Health Sector ◽  
Analytic Network Process ◽  
Care Quality ◽  
Fuzzy Anp ◽  
Heterogeneous Devices ◽  
Network Process ◽  
Iot Devices ◽  
And Control

With the revolution in Internet and digital technology, every organization is adopting digital things to carry out their day-to-day activities. Internet of Things (IoT) is a concept that is used to connect various devices over the Internet to increase the production and quality of service, deliver a huge amount of data in seconds, and automate the processes. IoT implementation in the health sector has changed the typical setup into smart and intelligent setup. With the “smart” and “Intelligent” abilities of IoT devices such as sensors and with the collaboration of humans and computers, physical processes can be monitored and, based on the received data, optimal decisions can ultimately be taken. IoT applications in healthcare will increase flexibility, patient’s care, quality of health, and control of diseases. As the IoT combines various heterogeneous devices and the inappropriate determination of the degree of characteristics for Internet of healthcare (IoH) devices may affect the efficiency of services, this research is carried out with the use of decision support system and application of fuzzy analytic network process (fuzzy ANP) was used for optimal determination of the degree of characteristics for IoH devices based on unique properties which would greatly increase the efficiency of industry. The experimental results are efficient and show the usefulness of the approach.

scholarly journals Analisis Metode Analytic Network Process pada Pemilihan Faktor Dominan Siswa Berprestasi di MTS Pembina

2021 ◽  
Vol 6 (1) ◽  
pp. 120
Author(s):  
Iis Warlinda ◽  
Agus Perdana Windarto ◽  
M Fauzan
Keyword(s):  
Decision Support ◽  
Mathematical Theory ◽  
Analytic Network Process ◽  
Dominant Factor ◽  
High Achieving Students ◽  
Network Process ◽  
High Achieving ◽  
Selection Of

School is a place for students to gain knowledge. Every school has a goal which is to improve the quality of the education world, as well as the MTS Pembina Maligas Bayu school. To realize this goal there must be improvements in service, teaching and assessment in order to make a quality school. In this case the homeroom teacher is faced with a problem that is the selection of high achieving students who fit the criteria desired by the school. The purpose of this study is to analyze which factors are the most dominant in determining student achievement. The selection of high achieving students has many factors and has different values, so we need an Analytic Network Process (ANP) method to overcome them. Analytic Network Process (ANP) methods including decision support system techniques, Analytic Network Process (ANP) is a mathematical theory that allows dealing with interrelated factors and feedback in a structured manner. The data of this study came from student questionnaires which had a rating of 1-10. With alternative morals (A1), Grades (A2), Discipline (A3), Absence (A4), The role of the teacher (A5). Whereas A1 0.16%, A2 0.02%, A3 0.02%, A4 0.07% and A5 0.06%. It is hoped that this research can provide input to the MTS Pembina schools to focus on the dominant factor in the selection of outstanding students so as to increase the number of outstanding students.

scholarly journals Islamic Banking Selection Criteria: Case in Indonesia Using Analytic Network Process

2019 ◽  
Vol 10 (1) ◽  
pp. 165
Author(s):  
Aam Slamet Rusydiana ◽  
Fatin Fadhilah Hasib
Keyword(s):  
Analytic Network Process ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analytical Network Process ◽  
Network Process ◽  
Conventional Banks ◽  
Bank Marketing ◽  
And Behavior ◽  
Selection Of

<p>The Islamic banking industry is currently one of the main indicators of the development of Islamic economics in Indonesia. In Islamic banking issue, one of the important issues is related to people's preferences and behavior towards Islamic banks. The study of the criteria for selecting a bank has been the concern of many bank marketing researchers. Compared to conventional, such studies are relatively minimal, especially in Indonesia. This study tries to analyze the preferences and behavior of criteria for selection of Islamic banks in Indonesia through the Analytical Network Process (ANP) approach.The results conclude that the most priority criteria that influence the selection of Islamic banks in Indonesia are service factors and religiosity factors or the suitability of banks with sharia principles. Therefore, Islamic banks need to constantly improve the quality of services both services and products so that they can compete with conventional banks.</p><p>Industri perbankan syariah saat ini merupakan salah satu indikator utama perkembangan ekonomi Islam di Indonesia. Dalam masalah perbankan syariah, salah satu masalah penting adalah terkait dengan preferensi dan perilaku pemilihan masyarakat terhadap bank syariah. Studi tentang kriteria pemilihan bank syariah telah menjadi perhatian banyak peneliti. Studi tersebut relatif minimal jika dibandingkan dengan bank konvensional, terutama di Indonesia. Penelitian ini mencoba menganalisis preferensi dan perilaku pemilihan kriteria bank syariah di Indonesia melalui pendekatan Analytical Network Process (ANP). Hasilnya menyimpulkan bahwa kriteria yang paling prioritas yang mempengaruhi nasabah dalam memilih bank syariah di Indonesia adalah faktor layanan dan faktor religiusitas atau kesesuaian bank dengan prinsip syariah. Oleh karena itu, bank syariah perlu terus meningkatkan kualitas layanan baik produk maupun jasa sehingga mereka dapat bersaing dengan bank konvensional.</p>

A Framework for Assessing Governmental Websites Quality

2014 ◽  
Vol 6 (1) ◽  
pp. 44-65
Author(s):  
Mohammad Amin Zare ◽  
Ahad Zare Ravasan
Keyword(s):  
Quality Assessment ◽  
Analytic Network Process ◽  
Easy Access ◽  
Free Trade Zones ◽  
Operational Costs ◽  
Proposed Model ◽  
Systems Quality ◽  
Network Process ◽  
The Government

E-government has provided the state-run sector with numerous opportunities to offer a variety of services through websites to citizens and the private sector. These websites have been launched in order to provide easy access to government services, boost the efficacy of the government-run sector and reduce operational costs. Given the point that many of these websites have gradually been developed and have scarcely been standardized to meet the requirements of site visitors, it is necessary to develop models for quality assessment of such websites. In this study, an information systems quality assessment (ISQA) based method along with fuzzy analytic network process (ANP) has been exploited to assess the quality of governmental websites. In order to validate the proposed model, it is applied to portals in six Iranian free trade zones. Finally, the assessment results are discussed.

scholarly journals The Effect of Corporate Governance in Palestine on the Efficiency of Internal Audit: Empirical Evidence

2016 ◽  
Vol 8 (5) ◽  
pp. 124 ◽  
Author(s):  
Suhaib Tawfiq Jarrar
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Public Companies ◽  
Internal Auditor ◽  
The Right ◽  
The Impact

This paper comes to examine the impact of corporate governance in Palestine on the efficiency of internal audit from the reality of the listed corporations in the Palestine Exchange; [PEX]. The population of this paper consists of all the 25 listed Palestinian companies in the Palestine Exchange that have internal auditor. It also includes another 5 companies that rely on the internal audit by external companies. Hence, the number of the reviewed companies by this study is 30 companies (Palestine Exchange Market). Thereupon, 30 questionaires were distributed and retrived. However, this manuscript states a summary of the most important results. These results are explained as is shown in the following: (1) the findings of the study state that there is an effect of applying the variables of corporate governance altogether on the quality of the internal audit of the listed public companies in the Palestine Exchange. These rules are (disclosure and transparency, accountability, responsibility, justice, and independency). (2) The results of the study indicate that there is a significant effect of applying the corporate governance variables individually on the quality of the internal audit of the listed public companies in the Palestine Exchange. Thus, the effect of these variables appears contrasted respectively as the following: disclosure and transparency, justice and accountability, independency and responsibility. (3) The corporate governance represents combining the right practices and procedures which operate within the standards and rules that governed by the obligatory standards. These standards aim at ensuring that there aren’t any contradictions between the strategic goals of the company and the fuctional procedures of the administration in achieving these goals. (4) The internal audit adds value to the company through the functions that enhance its performance within corporate governance. This includes providing information to all levels of the management, evaluating the system of the internal control and the risk management, in addition to sticking the company with the principles of corporate governance. The findings of the study come up with the following recommendations: (1) the study assures the importance of applying the corporate governance principles because of their clear effect on the internal audit quality. It also recommends working efficiently on the professional development of the auditors and improving their performance through training programs, as well, encouraging them to keep up with the latest developments in the field of the auditing and other related fields. (2) It strongly recommends working on enhancing and activating the role of the board of directors and the audit committee; as well as granting them the independency. Hence, they will be able to carry out the tasks assigned to them. Consequently, they will avoid the effects that the company may be exposed to as a result of the internal weakness of the practical aspects of the principles of corporate governance; in addition to the negative impacts of this issue on the quality of the internal audit.

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