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2021 ◽  
Author(s):  
Amanda Indah Pramesuri Suralaga ◽  
Revi Wulansari ◽  
Inna Windhatria

Capital Markets can also be interpreted as a professional institution that deals with securities buying and selling transactions, the capital market as a long-term investment tool that is currently becoming a trend in the community. But it cannot be denied that along with the development of the capital market in Indonesia it has caused problems or also disputes in the process of capital market activities in Indonesia. The problem in this research is how do the procedures and dispute resolution processes in business activities in the financial services sector after the procedures and processes in the settlement of Capital Market disputes, we must also know the legal consequences of the disputes in the financial services business of the Capital Market? The research method used a normative and empirical juridical approach, the data used are secondary data and primary data. Studies conducted with literature studies and field studies, data analysis used is qualitative juridical. The results show that the procedure and capital market dispute resolution process can be carried out either litigation or non-litigation, but the joint parties usually choose a non-litigation path in the procedure, if through non-litigation the parties must go through internal mediation first if the internal mediation fails involving the Financial Services Authority (OJK) as a facilitator in the process of resolving the problems after the process at the financial services authority did not get an agreement, the settlement could be continued through the Sengekta Alternative Settlement Agency (LAPS) and the Capital Market Arbitration Agency (BAPMI).


2021 ◽  
Vol 35 (2) ◽  
pp. 39-44
Author(s):  
Chang-Sub Chun ◽  
Seung-Mo Kim

The current methods of calculating the economic productivity of fire pumpers reduce the value of the vehicle based on its lifetime use. However, it is reasonable to base the service time of a fire pumper on its original function. In this study, we proposed the use of the functional approach to determine the productivity of fire pumpers as opposed to the use of the economic approach. The Korea Fire Institute is a professional institution that inspected 342 fire pumpers in 2019. In all, 102 pumpers were found to be malfunctioning. The number was modified to 100 cases considering the production date and results of statistical analysis. Next, we determined a mean time to failure (MTTF) of 7.65 years based on the service time data using Weibull distribution; this MTTF is 2.35 years shorter than the current mean service time of the pumpers, so this study selected a reasonable service time of 8 years for a pumper.


2020 ◽  
Vol 10 (2) ◽  
pp. 261-270
Author(s):  
Bagus Andi Kriswoyo ◽  
Zul Azmi ◽  
Siti Samsiah

The purpose of this research is to find out what factors affect the readiness of the accounting professional institutions, in this case the Indonesian Accounting Association (IAI) and how these factors affect the readiness of IAI as an accounting professional institution in facing and providing added value to accountants in the industrial era. 4.0. The factors identified and used in this research are mental revolution, education and training system, change in work culture, and basic principles of accounting profession ethics. The data was obtained through in-depth interviews with informants who were the administrators of IAI Riau Region. The analytical tool used in this study is the  NVivo 12. The research results show that the mental revolution, education and training systems, changes in work culture, and basic principles of professional accounting ethics have prepared in the face of and can provide added value to accountants in the industrial era 4.0.


2019 ◽  
Vol 3 (2) ◽  
pp. 182-211
Author(s):  
Dea Putri Anggraini ◽  
Abdullah Taufik ◽  
Faridatul Fitriyah

Dana-dana ZIS yang terkumpul dapat menjadi solusi terbaik sebagai penggerak perekonomian dan kesejahteraan masyarakat. Langkah strategis dapat diambil  untuk  pendayagunaan  dan  pendistribusian  dana  ZIS  dengan memanfaatkan  sumber  daya  manusia  yang  kompeten  di  bidang  ZIS.  ZIS sebaiknya dikelola oleh lembaga atau amil yang profesional, akuntabel, amanah dan pengelolaannya harus sesuai dengan ketentuan perundang-undangan yang berlaku. Penelitian ini bermaksud untuk menjelaskan pendistribusian dana ZIS melalui program Sanggar GENIUS perspektif UU No. 23 Tahun 2011 Tentang Pengelolaan Zakat. Dalam penelitian ini penulis menggunakan pendekatan kualitatif, dengan menggunakan tiga metode pengumpulan data, yaitu metode observasi partisipan, wawancara tidak terstruktur, dan dokumentasi. Jenis penitian adalah penelitian lapangan dan menggunakan pendekatan yuridis empiris. Untuk menganalisa data, penulis menggunakan teknik deskriptif dengan menggambarkan data secara sistematis dan faktual, sedangkan analisisnya melalui tiga metode: yaitu reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Pengecekan keabsahan data dilakukan menggunakan teknik ketekunan dalam pengamatan, triangulasi, dan perpanjangan keikutsertaan. Hasil penelitian menunjukkan bahwa: 1) Program Sanggar GENIUS berbentuk bimbingan belajar gratis matematika dan peningkatan akhlakul karimah, ditujukan kepada anak yatim duafa setingkat SD, tidak menutup kemungkinan anak duafa non-yatim. Sanggar GENIUS kemanfaatannya dapat dirasakan oleh anak yatim. Dana ZIS diserahkan kepada guru sanggar sebagai upah (bisyaroh). Ada pembinaan setiap bulan di kantor Yatim Mandiri Kediri, serta monev yang dilakukan Staf Program setiap tahun sekali dengan mendatangi masing-masing sanggar. 2) Pelaksanaan distribusi dana ZIS melalui program Sanggar GENIUS sudah sesuai dengan ketentuan Pasal 25 dan Pasal 26 UU No. 23/2011, pelaksanaan program yang tidak melanggar syariat Islam, berdasarkan prioritas mustahik, serta amanah dari donatur/muzaki. Laporan kegiatan pengelolaan zakat, dilakukan secara terpusat oleh Yatim Mandiri pusat setiap akhir tahun. Sesuai dengan PP. No 14 Tahun 2014, Yatim Mandiri melakukan audit syariah dan audit keuangan. Program Sanggar GENIUS membawa kesejahteraan bagi anak-anak binaannya. Selain itu, zakat merupakan salah satu kegiatan untuk menjaga kelima hal pokok yang terkandung dalam dlaruriyah. Lebih spesifiknya sanggar Genius melingkupi penjagaan terhadap agama, jiwa, akal, dan harta benda. Kata Kunci: Pengelolaan Zakat, Infaq dan Shadaqah (ZIS), Pendidikan, Kesejahteraan. Abstract:Collected ZIS funds can be the best solution of the economy booster and public welfare. Strategic ways can be taken to utilize and distribute ZIS funds by utilizing competent human resources in the ZIS sources of field. ZIS should be managed by a professional institution, accountable, trustworthy and its management must be in accordance with the applicable legal provisions. This study intends to explain the distribution of ZIS funds through the perspective program GENIUS Act No. 23 of 2011 concerning Management of Zakat. In this study the authors used a qualitative approach, using three methods of data collection, they are: participant observation, unstructured interviews, and documentation. The type of research is field study and uses an empirical juridical approach. To analyze data, the author uses descriptive techniques by describing data systematically and factually, while the analysis through three methods: data reduction, data presentation, and conclusion or verification. Checking the validity of the data is done using perseverance techniques in observation, triangulation, and extension of participation.The results showed that: 1) GENIUS Studio program in the form of free mathematics tutoring and improved morality, aimed at orphaned children at the elementary level, do not rule out the possibility of non-orphaned children. The usefulness of GENIUS studio program can be felt by theorphans. ZIS funds are given to the studio teacher as a wage (bisyaroh). There is guidance every month at the Kediri Mandiri Orphanage office, as well as monitoring and evaluation conducted by the Program Staff every year by visiting each studio. 2) The distribution of ZIS funds through the GENIUS Studio program is in accordance with the provisions of Article 25 and Article 26 of Law No. 23/2011, the implementation of programs that do not violate Islamic law, based on priority mustahik, as well as mandate from donors / muzaki. Reports on zakat management activities are carried out centrally by the central Yatim Mandiri at the end of each year. In accordance with PP. No 14 In 2014, Yatim Mandiri conducted sharia audits and financial audits. The GENIUS Studio Program brings prosperity to its assisted children. In addition, zakat is one of the activities to safeguard the five main things contained in dlaruriyah. More specifically the Genius studio covers guarding religion, soul, mind, and property.


2019 ◽  
Vol 57 (4) ◽  
pp. 735-774
Author(s):  
Elizabeth Goodrick ◽  
Lee C. Jarvis ◽  
Trish Reay

2019 ◽  
Vol 30 (1) ◽  
pp. 87-92
Author(s):  
Goran Maksimović ◽  
Boţidar Milošević ◽  
Radomir Jovanović

Agricultural holdings in Serbian enclaves in Kosovo represent a paradise for the survival, development and return of the displaced Serbian people. The method of observation and the method of analysis have examined the operation of agricultural holdings and clusters of vertical clusters - through a chain of agricultural holdings and institutions, as well as horizontals - through related entities using the same channels, as well as all state and regional bodies that can influence creation, functioning, growth and development of the cluster. By the method of synthesis, the authors give a solution that agricultural holdings will survive in the Albanian environment and should be joined in the form of clusters and doping warehouse development and to be the driver of the overall economic prosperity of the Serbian population in Kosovo. Problems of agricultural holdings in rural areas in Kosovo and Metohia are numerous, so it is necessary to enter into organized, economic and institutional measures in order to achieve strategic goals. In order to improve competitiveness on the market, agricultural holdings propose strategic linking to clusters, so joint holdings try to compensate for what they lack; human resources, working resources, finances (access to favorable credit sources), securing expansion of business links, tracking development trends, exchange of information on strategies, openness to new ideas, participation in the time and possibility of realization of joint investments, joint supply, new knowledge (organization of seminars ), training and conferences, joint marketing, visitshops), technologies. Associated in clusters of households reduce operating costs through unified procurement, joint market presence, joint participation in marketing, branding and transport costs to the end customer. State of Serbia (adoption of adequate legal regulations, tax incentives, incentives) of the local government in the enclaves (a number of programs for awarding grants or programs in the form of co-financing for newly founded clusters, intended for purchase of fixed assets, work of the cluster office, certification and introduction of a system for quality management) and the Faculty of Agriculture in Leskovo as a scientific and professional institution have an important positive, stimulating, and constructive role in the establishment of clusters, by providing expert advice. The development of the cluster achieves the wider economic, social and general social interests of the Serbian community from increasing employment in rural areas, stimulation of young people to stay in Kosovo, upgrading agricultural production and preserving the environment as well as other aspects in rural areas.


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