THE EFFORT OF ABCGM TO ESTABLISH BUSINESS CULTURE IN WEST JAVA UNIVERSITIES THROUGH BUSINESS INCUBATOR

Indonesia is a developing country in Asia, whose economic development still depends on foreign investment. MSME is an alternative business unit that can encourage domestic economic growth that can be released from the dependence of foreign investment. The low number of MSMEs compared to other countries in Asia and the vulnerability of MSMEs unable to compete in the market in the era of globalization. Make the government fund various stakeholders to be established and develop business incubators, including universities. With the adoption of this policy, universities in West Java began to create and build business incubators. This article is intended to describe the process of establishing and developing a university business incubator in West Java. The method used in this research is qualitative research with data collection techniques through data observation and literature study. The results of the study that discussed the establishment of a university business incubator in West Java were carried out in collaboration with lecturers with international non-profit organizations.

Government Fund for Local Investments – Legal Aspects of Financial Support for Local Government Investment Projects during the COVID-19 Pandemic

The effects of the COVID-19 pandemic in the form of a reduction in the own revenue of local government units and the corresponding reduction in their expenditure, including asset expenditure, were the determining factor for the introduction of extraordinary and temporary mechanisms to minimise this negative phenomenon from 2020. One of such solutions is the Government Fund for Local Investments, separated within the state special-purpose fund - the COVID-19 Counteracting Fund. The aim of this study is to establish the legal status of the Government Fund for Local Investments (Rządowy Fundusz Inwestycji Lokalnych - RFIL). The hypothesis about the temporary nature of this fund and its close relations with the COVID-19 Counteracting Fund has been verified as being true. It has been established that the RFIL does not have its own sources of revenue, and its financial resources are the result of separating a certain amount of funds accumulated in the account of the COVID-19 Counteracting Fund, which means it is, in fact, its sub-fund with clearly defined tasks to be performed. The RFIL-provided support is non-returnable, and its only beneficiaries are local government units. The resources transferred from this fund may only be used for the implementation of investment projects or for meeting asset expenses. The study uses the legal-dogmatic method and, additionally, the statistical analytical method, to present specific numerical values reflecting the importance of the RFIL support in relation to the own revenue of local government units.

Assessment of the quality of the repair process of local roads in the rural areas of the Częstochowa and Kłobuck poviats in the context of road safety

In recent years, numerous measures to modernize local roads in rural areas have been undertaken. Unfortunately, during renovations, especially at the poviat and commune level, errors are often made as a consequence of irregularities arising at the design stage. The article presents an assessment of the quality of local road renovations carried out in the last fifteen years, in the context of maintaining operational parameters over time, using a visual method based on the term “risk”. The research was carried out for twenty-six sections of roads that were renovated or rebuilt in the Kłobuck and Częstochowa poviats. The categories of the most common errors were identified and actions were proposed to correct them and prevent new ones. Among the negative trends, the improper placement of road technical devices and the lack of appropriate marking of integral areas were distinguished. It was found that a positive aspect in the aspect of traffic safety, recently, is the widespread use of modern road marking systems and road signs, as well as greater care for proper maintenance of drainage devices. The use of modern solutions during the modernization of roads, despite co-financing from the Government Fund, is still limited by the financial deficit of local governments.

The influence of credit on the growth of YEDF- funded group-based enterprises in Nairobi County, Kenya

The study aimed at assessing the influence of Access to credit as provided by Youth Enterprises Development Fund (YEDF) on the growth of entrepreneurial youth group-based enterprises and moderating effect of group dynamics on the relationship between access to credit and the growth of entrepreneurial youth group-based enterprises. A cross-sectional survey research design was adopted and it used both quantitative and qualitative data. The accessible population comprised group leaders and Youth development Officers. This study employed stratified random sampling on a population of 255 subjects and a sample size was 156 group leaders out of which 121(77%) questionnaires were returned. The statistical package for social sciences (SPSS) version 21 was used to analyze data. YEDF is a government fund initiative with a nationwide presence in Kenya with Nairobi County as the smallest, most populous, has the highest uptake of the YEDF loans amounting to 2.3 billion, and has the highest loan repayment rate of 48%. The analysis of data revealed that access to credit was significant in explaining the growth of entrepreneurial youth group-based enterprises in Nairobi County. Access to credit had an R of 0.222 and contributed only 4.9% to the growth of entrepreneurial youth group-based enterprise. The study established that when group dynamics was introduced the model remained significant and R improved from 0.222 to 0.390. The study concludes that Access to credit significantly influences the growth of Entrepreneurial youth group-based enterprises in Nairobi county while group dynamics have a predictive effect but has no moderating effect.

A qualitative study of clinicians’ perspectives on independent rights advice for involuntary psychiatric patients in British Columbia, Canada

Background In British Columbia (BC), Canada, clinicians are responsible for giving involuntary psychiatric patients rights information upon admission. Yet an investigation by the BC Office of the Ombudsperson found that clinicians are not always fulfilling this responsibility. The Ombudsperson recommended that the provincial government fund an independent body to give rights advice to patients. Methods To understand how clinicians feel about this recommendation, focus groups of clinicians who may give psychiatric patients rights information (n = 81) were conducted in Vancouver, BC, to probe their attitudes toward independent rights advisors. The focus group transcripts were thematically analyzed. Results Most clinicians believe that giving rights information is within their scope of practice, although some acknowledge that it poses a conflict of interest when the patient wishes to challenge the treatment team’s decisions. Participants’ chief concerns about an independent rights-advice service were that (a) patients may experience a delay in receiving their rights information, (b) integrating rights advisors into the workflow would complicate an already chaotic admission process, and (c) more patients would be counselled to challenge their hospitalization, leading to an increased administrative workload for clinical staff. However, many participants believed that independent rights advisors would be a positive addition to the admission process, both allowing clinicians to focus on treatment and serving as a source of rights-related information. Conclusions Participants were generally amenable to an independent rights-advice service, suggesting that the introduction of rights advisors need not result in an adversarial relationship between treatment team and patient, as opponents of the proposal fear. Clearly distinguishing between basic rights information and in-depth rights advice could address several of the clinicians’ concerns about the role that independent rights advisors would play in the involuntary admission process. Clinicians’ and other stakeholders’ concerns should be considered as the province develops its rights-advice service.

Efektivitas Bangunan Pemecah Gelombang Dalam Pengendalian Abrasi Pantai di Kecamatan Biduk-Biduk

Abrasion is a problem that often occurs in the coastline, therefore this problem must be addressed immediately, it makes the special attention of the district government. Big Dipper in handling abrasion that has occurred at several locations. This study aims to determine how the potential for abrasion, mitigation efforts and how the effectiveness of the breakwater in reducing abrasion in Biduk-Biduk District. This research was conducted with a purposive sampling method and data analysis techniques used include analysis of abrasion potential, analysis of efforts to overcome abrasion and analysis of the effectiveness of building waves as an effort to obtain supporting data such as shoreline change data, breakwater building data, data factors affecting the abrasion and effectiveness of building breakwaters obtained from the District, Public Works Agency and the Berau District Government Fund. the results of abrasion potential studies in Biduk-Biduk Subdistrict indicate that there are still many areas that have experienced severe abrasion and have not received abrasion countermeasures, as well as the efforts made to cope with abrasion areas in the Biduk-Biduk Subdistrict. Now there are quite a variety of them, including breakwater structures, coastal walls, offshore structures , groyne buildings, ovaled beach wall buildings and embankment beach wall buildings. the effectiveness of wave-breaking buildings in this area can be said to have not functioned optimally so that many buildings are less effective in dealing with abrasion.

FINANCING FOR SECONDARY SCHOOL EDUCATION: EVIDENCE FROM BHAKTAPUR DISTRICT OF NEPAL

It is a common problem almost throughout the world that secondary education institutions are financially bottlenecked, thus, being compelled financially to manage themselves from their own sources and resources. This study aims to assess the overall status of secondary schooling in terms of financing and cost by exploring the (re) sources and trends of financing to secondary education in Bhaktapur district of Nepal. Lined with the objective, a questionnaire was administered to collect the primary data. Both public or government-aided and private secondary schools making a total of 12.6 percent of the population were selected on the simple random basis for the survey. The comparison established that although the public schools were government-aided, the per-unit cost rate was much higher for them than for the private ones mainly because of the decreasing student enrolment rates at the former case but increasing student enrolment rates at the latter. It was also found that the total expenditure of the schools was primarily dominated by recurrent expenditure- below 79 percent and 89 percent respectively. It was also found that 20.5 percent of the expenditure was covered by the regular tuition fee in the former case whereas 99 percent of it was covered by the regular tuition fee in the latter case. Based on the findings, it has been recommended that, since the government fund alone would not be adequate to support the growing requirement of quality schooling, the institutions should seek the ways of promoting cost-sharing with the local government, communities and NGOs as partners. KEYWORDS- private school, Public school, recurrent expenditure, secondary education,

New Trends in Intellectual Capital Disclosures of Higher Degree Institutions in Indonesia

This study aims to investigate the existence regarding the new method in disclosing intellectual capital called as web-based intellectual capital disclosure to overcome the limitation of traditional intellectual capital disclosures and also examine the determinant factors that may influence web-based intellectual capital disclosure of Indonesian universities such as autonomy, competitiveness, age, and size. A partial least-squares analysis is conducted to have an observation of 83 Indonesian higher education institutions. The results show that there is extensive use of intellectual capital disclosure through websites done by Indonesian universities, especially in internal capital, while the disclosure of external capital and human capital is still limited. Furthermore, autonomy gives the biggest impact toward web-based intellectual capital disclosure because autonomy provides freedom for universities in managing their institution especially in improving their web-based intellectual capital disclosure in order to attract more public and government fund.

Pengaruh Reputasi Auditor dan Rasio Dana Pemerintah terhadap Audit Delay dengan Ukuran Perguruan Tinggi Sebagai Variabel Moderasi

This study aims to determine the effect of the auditor's reputation and the ratio of government funds to audit delay in the Legal Entity State University (PTNBH) with the size of universities as moderating. The population of this research is all PTNBH for the period of 2016-2018. The type of research is field research using quantitative methods. The population in this study was PTN within the Ministry of Education and Culture, namely 122 PT with the sample of this research was 11 PTNBH. The data used is secondary data obtained from the official website of PTNBH for an independent Public Accountant report. Methods of data analysis and hypothesis testing were performed using the SPSS 25 program, all hypotheses were tested using Moderated Regression Analysis (MRA) moderated regression analysis. The results showed that the Auditor's Reputation had a positive effect on Audit Delay, as did the Government Fund Ratio positively affecting Audit Delay. The moderating variable shows that the size of the college is not able to moderate the effect of the auditor's reputation on audit delay. However, the size of the college is able to moderate (strengthen) the effect of government funds on audit delay.