Peran Baitul Mall Wattamwil sebagai Upaya Pengentasan Kemiskinan melalui Pengembangan Usaha Mikro Kecil dan Menengah

Poverty is one of the macroeconomic indicators in which Indonesia's economic development in aggregate shows a good picture and a decrease in the poverty level of the poor, but in terms of economic structure, segments of Indonesian society are still relatively lagging behind and relatively do not get real benefits from the results of development. Magelang Regency is one of the districts that have poverty problems. This poverty problem can be overcome by developing micro, small and medium enterprises (MSMEs), especially in the industrial sector, where this sector is the leading sector in Magelang Regency. The purpose of this study was to determine the effect of financing on the income of MSEs as customers of BMT Bima industrial business group and how the role of BMT in overcoming the problem of poverty through the functions of baitul mall and baitul tamwil. This study uses a simple linear regression analysis tool. The results obtained (1) the financing variable does not have a significant effect on the income variable of MSME customers of BMT Bima Magelang industrial business group, this is because there are still customers who use financing for personal economic activities, (2) BMT is able to reduce poverty levels by providing assistance that comes from zakat, infaq, sadaqah, and waqf and still persists by providing financing to MSME customers of the BMT Bima Magelang industry group

Earnings management and initial public offerings among Indonesian manufacturing companies

Earnings management (EM) refers to the common use of accounting techniques in various economic settings, such as Initial Public Offerings (IPOs), to produce financial statements. This study, therefore, analyzes the effect of firm size, operating cash flow, the used IPO proceeds, earnings changes, and leverage on EM of manufacturing companies on the Indonesia Stock Exchange from 1989 to 2013. This sector comprises the essential chemical industry, miscellaneous organizations, and consumer goods, with 63 firms being used to meet the selection criteria. The regression analysis showed that the intended use of funds and leverage had a negative and significant impact on EM. Furthermore, the process is measured using Friedlan’s (1994) Discretionary Current Accruals model with similar results found in each industry group and their insignificant differences used to regulate the level of discretionary accruals between the three sectors. This study implies that the EM level is qualitatively similar among IPO companies in the three sub-sectors examined. AcknowledgmentsThe authors are grateful to the audience for their comments during the 11th Environmental and Sustainability Management Accounting Network-Asia Pacific (EMAN-AP) Conference held at the Danang University of Economics, Danang, Vietnam, 12-13 August 2019. The early draft was titled “Earnings Management and Initial Public Offerings on Manufacturing Sectors Companies”.

Eksistensi: Strategi Pengelolaan Industri Kerajinan Keramik Borneo Lentera Prima Singkawang

Industri kerajinan keramik Borneo Lentera Prima merupakan pusat industri yang menaungi kelompok perajin di bidang keramik yang ada di daerah Singkawang. Industri ini merupakan tempat produksi barang keramik yang masih aktif dari beberapa kelompok industri lainnya. Kelompok industri kerajinan ini dapat bertahan dan mengembangkan diri. Hal itu didasari adanya sistem manajemen yang terkelola dengan baik, sehingga tetap bisa mempertahankan eksistensinya dalam dunia industri secara kreatif dan inovatif. Adapun tujuan dari kegiatan penelitian ini meliputi, konsep eksistensi yang dikembangkan dalam pengelolaan industri keramik Borneo Lentera Prima di Singkawang, dengan memperhatikan strategi pengelolaan pekerja, bentuk produk, dan strategi pemasaran. Metode yang digunakan dalam penelitian ini yaitu pendekatan interdisiplin dengan metode kualitatif studi kasus, dengan didukung beberapa disiplin ilmu seperti sosial budaya dan manajemen. Proses pengumpulan data diperoleh dari lapangan dengan cara pengamatan, wawancara, dan dokumentasi terkait serta relevan. Proses eksistensi yang dilakukan oleh manajemen industri kerajinan keramik Borneo Lentera Prima Singkawang meliputi sistem upah kerja yang sesuai, sehingga dapat membuat setiap perajin memiliki pendapatan yang sesuai dengan kebutuhan ekonomi. Tahapan eksistensi lainnya meliputi bentuk yang khas sebagai identitas budaya, sehingga memiliki daya tarik bagi pasar, namun dalam pencapaian keberhasilan dalam penjualan, manajemen melakukan strategi pemasaran yang meliputi sasaran, kebutuhan, keunggulan, dan pembaharuan. Existence: Management Strategy the Industry Craft Ceramic Borneo Lentera Prima Singkawang ABSTRACT The Borneo Lentera Prima ceramic handicraft industry is an industrial centre that houses a group of craftsmen in the ceramic field in the Singkawang area. This industry is a production place for ceramic goods, which is still active from several other industrial groups. This handicraft industry group can survive and develop itself. This is based on the existence of a management system that is well managed so that it can maintain its existence in the industrial world, creatively and innovatively. This research activity includes the concept of existence developed in managing the Borneo Lentera Prima ceramic industry in Singkawang by paying attention to worker-management strategies, product forms, and marketing strategies. The method used in this research is an interdisciplinary approach with a qualitative case study method, supported by several disciplines such as socio-culture, management. The data collection process was obtained from the field through observation, interviews, and related and relevant documents. The existing process carried out by the management of the Borneo Lentera Prima Singkawang ceramic craft industry includes an appropriate wage system to make every artisan have an income according to economic needs. Other stages of existence include a distinctive form as a cultural identity. It has an appeal to the market, but in achieving success in sales management, it undertakes a marketing strategy that includes goals, needs, excellence, and renewal.

Barrieren gegen Migration aus Lebensmittelverpackungen

Die SVI Joint Industry Group untersucht Gefahrenquellen bei beschichtetem Recyclingkarton. Zum jüngst abgeschlossenen Projekt ist nun der Bericht erschienen

Management Accounting in Russian Companies: Analysis of Practices by Company Size and Industry Group

Research background: The paper extends previous reports [1, 2] providing detailed analysis of the state of management accounting practices in Russian mid-sized companies. Purpose of the article: This study investigates the state of management accounting practices in Russian mid-sized companies. Methods: Data was collected by means of survey. It is a qualitative study of interpretive and exploratory nature. Findings & Value added: The study demonstrated that bigger companies have more advanced level of management accounting. The integrated management accounting score – a measure developed in this study to assess the state of management accounting in a company – was lowest in the group of the “small” mid-sized companies and the highest in the group of the largest “mid-sized” companies, while “medium” mid-sized companies scored in between taking the closest position to the average of the whole sample. Analysis by industry group revealed that the level of management accounting is more advanced among manufacturing and trade companies, while the companies from construction & engineering, transportation and services industries significantly lag behind.

Small-Scale Industries Development Strategy in Bitung City Using SWOT Analysis and TOWS Strategy

This study aims to analyze industrial groups’ position based on developing and business success and strategies that can be used in developing small-scale industrial enterprises in the Bitung City, North Sulawesi Province. The research took place in Bitung City, North Sulawesi Province. The research sample was 185 small business owners in Bitung City. The sampling method used was random. Data were collected using a questionnaire with a Likert scale and strategy analysis using SWOT analysis and TOWS strategy. The results of this study found that: (1) based on the SWOT analysis results, each industry group is advised to implement a survival strategy and future integration that is offered according to internal factors and external factors that affect the success of micro-businesses in Bitung City. (2) the small-scale industries in Bitung City have excellent development capabilities and a high business success level.

Aspectos clave del proceso de adaptación cultural de una empresa a un mercado meta

El presente documento contiene la información correspondiente a un estudio de caso realizado a la empresa china Fuyao Glass Industry Group en su proceso de adaptación cultural al mercado estadounidense. La ejecución de esta investigación tuvo como objetivo ampliar el campo del reconocimiento de las barreras de entrada, en particular las barreras culturales, por las que puede atravesar una empresa en busca de desarrollar sus actividades y ampliar su mercado en otra cultura. Por esta razón y mediante la recolección de información a través del estudio de caso, se identificaron las siguientes barreras de entrada para la empresa estudiada: a) barrera lingüística, b) carencia de sinergia e inteligencia cultural, c) problemas en la gestión de la diversidad e imposición cultural, y d) omisión de los factores del mecanismo internacional de ambiente organizacional. Así pues, el análisis permite establecer que al comprender de manera objetiva aquellas perspectivas culturales generales que representan un potencial riesgo para la empresa, es posible efectuar planes o estrategias de contingencia orientados a disminuir estas barreras e impulsar el crecimiento empresarial en diferentes culturas. De igual forma, la investigación también aporta significativamente a la asimilación de la interculturalidad en el ámbito empresarial, así como sobre su importancia y alcance en el panorama internacional.

The application of the Microsoft Excel Electronic spreadsheet (ME) in the materials accounting in the mining enterprises owned by the Vietnam Mineral Coal Industry Group

The article refers to the application of the Microsoft Excel Electronic spreadsheet (ME) in materials accounting. Base on the practical study of the materials accounting in the mining enterprises owned by the Vietnam Mineral Coal Industry Group (TKV) in conjunction with the study of 200/BTC-TT in 2014, the group of authors have designed the sheets to serve for the accounting of materials in the mining enterprises. In this, the sheets save the basic information about the business, the sheets of ME are designed to store the data (the inputs for materials accounting), and the sheets for the output of the material ledger. The sheets are designed with a friendly interface, complied with the regulations of the Ministry of Finance and in accordance with the actual conditions in the mining business. The functions of ME are the maximum used for the computational formulas in the ledger to ensure complete automation of writing ledger. In other words, each time the accounting document is entered in the Database, the ledger is updated immediately by using real-time processing. It is possible to say the research results of the article can be considered as a software written on the background of the ME for accounting work.