Optimizing The Performance Of Village Owned Enterprises

This study aims to build a model for optimizing the performance of Village Owned Enterprises in the West Halmahera Regency. As a result of all that the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of the village community as expected by the Village and the Community. To achieve this goal, the researcher used a qualitative approach with descriptive analysis methods. The results study found two findings that were effective for optimizing the performance of BUMDes. The first finding is that BUMDes must ensure market opportunities, availability of raw materials, product competitiveness, and product uniqueness to develop it is business. The second finding, using the AHP method, it is recommended that the Village of Guaemaadu develop the superior potential of the coastal tourism-based village industry; Hydroponic Farming; Coconut oil; Village Shop; Crafts from Bamboo; Coconut Collector; Hospitality; Processed Bananas; Nature Tourism and Village Bank.

Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have in improving the financial management capabilities of the community through savings products with a savings pick-up system. This research uses a qualitative approach with case study methods in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.

Corporate Governance And Its Effect On Firm Performance In An Emerging Economy

Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets. The study employed a descriptive-explanatory research design based on a cross-sectional approach. Correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. The study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. Board composition revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. On the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the Stakeholder Theory. The studies showed that there was still a need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board.

Analysis Of Factors Affecting Individual Taxpayers In Fulfilling The Obligation To Pay Taxes

The purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. The method used in this research is convenience sampling method. The conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at KPP Pratama Medan Belawan. taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers by 40.9% and the remaining 59.1% is influenced by other factors not examined in this study.

Social Entrepreneurship In MSME Development

The creative industry through community-based industry on the scale of MSMEs, has developed quite well. The creative industry has the opportunity to continue to increase, because the industry is responsive to absorb the accumulation of social phenomena in society and pour it into the context of products and services. The problems faced by MSMEs are still homework, the problems include fulfilling the market aspect, which is caused by the availability of the goods produced. This study aims to obtain problem information and the right solution approach in answering the existing problems. The results of the study indicate that the problem of human resource availability can be done with alternative solutions in the form of a social entrepreneurship approach with the involvement of the community around the industry

Sustainability Performance Determinants With Investment Opportunity As Moderation

This study aims to determine the effect of public ownership and public ownership on sustainability performance with the Investment Opportunity Set (IOS) as a moderating variable. This type of research is quantitative associative using secondary data taken from the IDX website. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2015 to the end of 2019. The sample selection procedure in this study used the purposive sampling method; only 87 company data met the criteria. The results of this study Public Ownership have a significant effect on sustainability performance; there is an effect of public ownership on sustainability performance. The IOS can moderate the influence of Public Ownership on Sustainability performance.

The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality

This study aims to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting in manufacturing companies in Indonesia. The research sample consisted of 75 manufacturing companies that were observed from 2017 to 2019. This study uses a regression data panel to test the effect of Corporate Social Responsibility (CSR) which is calculated by using a dummy variable on the Quality of Financial Reporting (FRQ) which uses a measure consisting of value relevance (VR), acrual quality (AQ) and earning persistence (EP). The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and value relevance. The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and accrual quality. The results of research on manufacturing companies in Indonesia show that there is a positive and significant relationship between Corporate Social Responsibility and earning persistence.

Use Of Sugarcane Biomass In Brazil

Recently, the use of biomass energy has been growing worldwide on an accelerated trajectory, with the prospect of staying among the main renewable energy sources for the coming decades, along with wind and solar energy. Brazil is the largest producer of sugarcane on the planet and the second-largest producer of ethanol. But in addition to sugar, first-generation ethanol, and vinasse (for ferti-irrigation), other by-products and process residues from the plants (such as bagasse, filter cake, vinasse, straw, and sugarcane tip) can be used for the production of thermal and electric energies and also second-generation ethanol and biogas fuels. In this context, this paper presents the current scenario of sugarcane biomass in Brazil, discussing issues involving the use of sugar-alcohol by-products for bioenergy and biofuel production. Furthermore, a study on the reuse of sugarcane bagasse fibers for the production of eco-composite material is also presented. Finally, the concepts of biomass energy are described from a bibliographic survey and the previous experiences of the authors.

The Performance Of Employees Of Banks With Work Motivation as Moderator

This study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. Furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. This research was conducted at the Rural Bank (BPR) in Gianyar Regency. Retrieval of samples with Purposive Sampling technique. Technical analysis of the data used is using the approach Partial Least Square (PLS). Results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. Furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance.

Cooperative Work a Fundamental Strategy in Primary Education

This article provides an analysis, review of the different bibliographic sources about cooperative work as a fundamental strategy for the acquisition of competences, which strengthens interpersonal relationships, construction of new knowledge, attitudes and the management of skills such as communication, autonomy, leadership, decision-making, motivation in primary school students since at this level, learning depends not only on a single student but on the effort of the group as a whole to achieve the expected purpose. At present it is a relevant issue since it is a strategy that seeks methodological, active, participatory, dynamic change, awakens the interest of students to discover, learn, innovate, internalize, consolidate learning cooperatively working in small groups to expand their learning, seeking the benefit of all in which they assume the role of protagonists of their own learning developing in different contexts, work in a climate of satisfaction, understanding, respect and tolerance. In the first instance, the different conceptions about cooperative work by recognized authors are made known. Second, information is provided on the characteristics, importance of cooperative work, the structure used by the teacher to carry out the activities. Finally, significant contributions of cooperative.