scholarly journals SELF ASSESSMENT PENERAPAN TATA KELOLA PT BANK MANDIRI (PERSERO) Tbk

2020 ◽  
Vol 9 (2) ◽  
pp. 125
Author(s):  
Faradina Inda Wardhani

Good corporate governance (GCG) is used by companies to improve the quality of earnings by taking into account the interests of stakeholders are based on the rule of law and norms. System of good corporate governance requires built and executable principles of corporate governance (GCG) in the process of managerial companies. The method used in this research is descriptive and verification method. Based on the research results, it can be concluded that the principles of good corporate governance at Bank Mandiri are measured using the dimensions of transparency, accountability, responsibility, independence and fairness in excellent criteria.

2014 ◽  
Vol 1 (2) ◽  
pp. 134-149 ◽  
Author(s):  
Ferly Ferdyant ◽  
Ratna Anggraini ZR ◽  
Erika Takidah

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.


2013 ◽  
Vol 3 (1) ◽  
pp. 41
Author(s):  
Ahmad Candra Rifandi ◽  
Utik Bidayati

This study aims to obtain empirical evidence about the influence of  the quality of the implementation of good corporate governance, leverage, and profitability of the banking firm value when intervention by earnings management. Quality of the implementation of good corporate governance is measured by a composite score of good corporate governance self assessment by Bank Indonesia Circular Letter No. 9/12/DNDP May 30, 2007, leverage measured by debt-to-equity ratio (DER), profitability measured by earnings growth, earnings management is measured by discreationary accruals, and firm value is measured by the ratio of price book value (PBV). Results of this study showed that the only significant effect of leverage on earnings management. While the quality of the implementation of good corporate governance and profitability no significant effect on earnings management. Earnings management had no significant effect on firm value, and thus the quality of the implementation of good corporate governance, leverage, and profitability does not affect the firm value when it intervened by earnings management.


Author(s):  
Egidijus Küris

Western legal tradition gave the birth to the concept of the rule of law. Legal theory and constitutional justice significantly contributed to the crystallisation of its standards and to moving into the direction of the common concept of the rule of law. The European Court of Human Rights uses this concept as an interpretative tool, the extension of which is the quality of the law doctrine, which encompasses concrete requirements for the law under examination in this Court, such as prospectivity of law, its foreseeability, clarity etc. The author of the article, former judge of the Lithuanian Constitutional Court and currently the judge of the European Court of Human Rights, examines how the latter court has gradually intensified (not always consistently) its reliance on the rule of law as a general principle, inherent in all the Articles of the European Convention on Human Rights, to the extent that in some of its judgments it concentrates not anymore on the factual situation of an individual applicant, but, first and foremost, on the examination of the quality of the law. The trend is that, having found the quality of the applicable law to be insufficient, the Court considers that the mere existence of contested legislation amounts to an unjustifiable interference into a respective right and finds a violation of respective provisions of the Convention. This is an indication of the Court’s progressing self-approximation to constitutional courts, which are called to exercise abstract norm-control.La tradición occidental alumbró la noción del Estado de Derecho. La teoría del Derecho y la Justicia Constitucional han contribuido decisivamente a la cristalización de sus estándares, ayudando a conformar un acervo común en torno al mismo. El Tribunal Europeo de Derechos Humanos emplea la noción de Estado de Derecho como una herramienta interpretativa, fundamentalmente centrada en la doctrina de la calidad de la ley, que implica requisitos concretos que exige el Tribunal tales como la claridad, la previsibilidad, y la certeza en la redacción y aplicación de la norma. El autor, en la actualidad Juez del Tribunal Europeo de Derechos Humanos y anterior Magistrado del Tribunal Constitucional de Lituania, examina cómo el primero ha intensificado gradualmente (no siempre de forma igual de consistente) su confianza en el Estado de Derecho como principio general, inherente a todos los preceptos que forman el Convenio Europeo de Derechos Humanos, hasta el punto de que en algunas de sus resoluciones se concentra no tanto en la situación de hecho del demandante individual sino, sobre todo y ante todo, en el examen de esa calidad de la ley. La tendencia del Tribunal es a considerar que, si observa que la ley no goza de calidad suficiente, la mera existencia de la legislación discutida supone una interferencia injustificable dentro del derecho en cuestión y declara la violación del precepto correspondiente del Convenio. Esto implica el acercamiento progresivo del Tribunal Europeo de Derechos Humanos a los Tribunales Constitucionales, quienes tienen encargado el control en abstracto de la norma legal.


2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.


2016 ◽  
Vol 2 (3) ◽  
pp. 371
Author(s):  
Marthen Arie

The applicable law (as a result of legislation) is not always a reflection of the society concerned. Local regulations in the area were impressed into law to be “forced” because it does not conform to the spirit and characteristics of the society. The formation of local regulation is increasingly complex and complicated when the process and its substance beside cannot be separated from the political process, it is also cannot be separated from social processes. The problematic of local regulation formation is indicated by the fact that the authorized institution to arrange the local regulation is still not sufficient to produce products of high quality local laws. Legisprudence theory may open new perspectives on the validity of norm or legitimacy of norm and by course using this approach the quality of local regulations will be more qualified. Although a political approach is more into the heart in the legislative process but legislation and regulation can be an important object. Legal theory is not only a basis on enforcement or implementation of the rule of law, but it is very useful theory in law-making.


2012 ◽  
Vol 9 (2) ◽  
pp. 76-84 ◽  
Author(s):  
Rodrigo Miguel de Oliveira ◽  
Ricardo Pereira Câmara Leal ◽  
Vinicio de Souza Almeida

We do not find any consistent evidence that the presence of the largest Brazilian pension funds as relevant shareholders is associated to higher corporate governance scores by public Brazilian companies. Even though companies with institutional investors as relevant shareholders presented a higher average corporate governance score than other companies, they were also larger and had greater past profitability than other companies, which are common attributes of firms with better corporate governance according to the literature. The impact of Brazilian institutional investors on the corporate governance quality of their investees is either negligible or cannot be captured by the proxies we employed. Finally, we note that these two pension funds may represent the policy and political views of the incumbent Brazilian government and that the actions of their board appointees may or not reflect what is understood as good corporate governance practices.


2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Bobby Wijaya

This paper seeks to find out the health level of banks in Indonesia Stock Exchange LQ45 Index. It used descriptive methods with qualitative approach that is Risk Based Bank Rating (RBBR) model. RBBR model consists of 4 factors among others: risk profile, good corporate governance (GCG), earnings and capital factor.The analytical tool used in this study is the assessment of the level of health of banks in Indonesia Stock Exchange LQ45 Index against the risk factor using the ratio of net performing loans (NPLs) and Loan to Deposit Ratio (LDR), a factor of corporate governance by using the self-assessment report of good corporate governance, the earnings factor using the ratio of return on assets (ROA) and net interest margin (NIM) and the factor of capital using the ratio of capital adequacy ratio (CAR). The results showed that there are several banks which have "Less Healthy", "Healthy Enough", "Pretty Good". Bank Mandiri, BRI and BNI received the predicate of "Pretty Good" in risk profile factor for liquidity risk, whereas Bank BTN received the predicate of "Healthy Enough". Also, Bank BTN received the predicate of "Healthy Enough" and "Pretty Good" in earnings factor specifically ROA and GCG factor. Keywords:Indonesia Stock Exchange LQ45 Index, Health Level of Banks, Risk Based Bank Rating (RBBR) Model.


2018 ◽  
Vol 5 (2) ◽  
pp. 179-202 ◽  
Author(s):  
Saleh Al-Sharieh ◽  
Jeanne Mifsud Bonnici

This paper analyses the legal bases of community policing under European Union (EU) law and the national laws of England, France, Germany, Italy, Romania and Portugal. Community policing arguably helps the police achieve efficient policing while respecting the requirements of the rule of law, a founding value of the EU, and can be a form of co-operation between the EU Member States under the EU legal framework for crime prevention. Moreover, the law in the selected jurisdictions supports four elements of the community policing model: (1) the public-police partnership in establishing policing strategies and priorities; (2) the public-police partnership for crime prevention and detection; (3) proactive and preventive policing; and (4) the police as providers of high quality services tailored to improve people’s quality of life. These elements are interrelated and interdependent: their holistic legal articulation is necessary for their effective existence.


Author(s):  
Igor Vladimirovich Ovsyannikov

We consider the problem of the pre-trial proceedings quality and the impact on it of the shortcomings of the regulation of the procedural order of consideration of crimes reports, the special trial order, as well as the practice of their application. We characterize the dualistic nature of the previously conducted reform of the procedural order of crimes reports and strengthening the rule of law at the stage of criminal cases, which, at first glance, seems to be a solution to the problem of crime detection. We designate the expediency of refusal in the legislative order from the production of investigative actions during pre-investigation inspections and from the procedural terms of such inspections. Referring to the practice of courts of a special order of court decision, we note that the simplification and acceleration of criminal proceedings is permissible, but the existing rules of a special order should not be interpreted as a rejection of impartial and objective research by the court of the evidence available in the case, even if indirectly – on the case materials. It is stated that the shortcomings of the special order regulation and the practice of its application have a negative impact on the quality of both judicial and pre-trial proceedings. In addition, we propose scientifically based measures aimed at correcting the above shortcomings.


1997 ◽  
Vol 151 ◽  
pp. 553-566
Author(s):  
Brian Hook

The legacy of the colonial administration of Hong Kong, viewed from the majority of constituencies in Britain, is chiefly formed from the characteristics of the territory on the eve of retrocession. This, it will be noted, is in sharp contrast to the views formed by both the Chinese Communist Party (CCP) and many Chinese observers. The British prefer to emphasize personal freedoms, the rule of law, the independence of the judiciary, the efficiency of government, the competitiveness of business, the preeminent status in international trade, the suppression of corruption, the quality of the engineering infrastructure, and the improving health and welfare provisions as essential characteristics of their legacy.Their Chinese counterparts are much more likely to hark back to the bad old days of national humiliation and imperialist exploitation, seeking to draw the attention of all compatriots to the historical significance of reunification.


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