Intellectual Capital and Good Corporate Governance Determinants of Financial Performance

The purpose of this study was to examine the effect of intellectual capital and good corporate governance on company performance. The population in this study were companies listed in the Jakarta Islamic Index during the 2016 – 2019 period. The sampling technique in this study used a purposive sampling technique. This causality research method was analyzed using multiple regression. The data collection method used is the secondary data documentation method, and tested using Partial Least Square (PLS-SEM). The result of this research is that there is an influence between Intellectual Capital on financial performance. The results of corporate governance proxied by the Board of Directors have a significant effect, but the Board of Commissioners and the Audit Committee have no effect on the Company's Financial Performance.

The Influence of Service Quality and Location on Consumer Decisions at Hotel Vista in Prabumulih

This study shows that when testing the quality of service all the questions in the questionnaire are said to be valid with the provisions exceeding the value of r table where the value of r table is 0.185. And for the reliability value obtained a value of 0.849 with the provisions above 0.185 it can be said that the existing questionnaire is declared reliable for further testing. At the time of testing the location, all the questions in the questionnaire were said to be valid with the provisions exceeding the value of r table where the value of r table was 0.185. And for the reliability value obtained a value of 0.853 with the provisions above 0.185 it can be said that the existing questionnaire is declared reliable for further testing. For the calculated f value of 33,505 and for the f table value from the results of n-k-1 (n=respondent, k=independent variable) of 2.76. Thus, for the calculated f value of 33,505 > the f table value of 2.76, the service quality and location variables have a positive effect on consumer decisions.

Islamic Law Overview on The Cashback System and The Use of Shopee Coins in Buying Transactions in The Shopee Application

This study uses a descriptive qualitative method because it describes the data in the form of a written description. Types and sources of data in this study using primary and secondary data. Data collection techniques through interviews, observation, and documentation. The data obtained in this study are conclusions from various processes in qualitative research. Starting from data collection, selecting appropriate data, presenting data and then concluding.The results of this study are in a review of Islamic Law, the provision of cashbacak promos by shopee parties to users is limited to giving gifts, as a marketing strategy to attract as many customers/users of the application as possible. And the use of shopee coins as discounted prices in buying and selling transactions is allowed, because the shopee coins used are obtained from cashback at the time of the previous transaction and the cashback is allowed.

Islamic Law Overview on Implementation of Murabahah Bil Wakalah on Multi-Purpose Financing Products

This study aims to examine the implementation of Murabahah bil Wakalah on multipurpose financing products in a review of Islamic Law. The research method used in this research is field research (field research). The types and sources of data in this study used primary and secondary data. Data collection techniques through interviews, observation, and documentation. The data obtained in this study are conclusions from various processes in qualitative research. Starting from data collection, selecting appropriate data, presenting data and then concluding.The results of this study are murabahah bil wakalah contracts in multipurpose financing at BPRS HIK Parahyangan, murabahah contracts are carried out simultaneously with wakalah contracts. Where the murabahah contract is carried out at the beginning to determine the selling price, the agreed profit, and the installment period.

Tax Dispute Analysis 0f Surface Water Tax (Review Decision Number 2791/B/PK/PJK/2019)

The surface water tax creates different perceptions due to differences in the imposition of taxes regulated in regional regulations and contracts of work, one of which contains tax provisions that apply specifically. This study discusses a review of the arguments for the Judicial Review Decision Number 2791/B/PK/PJK/2019). This study uses literature research methods. The results of this study concluded that the panel of judges granted the appeal applicant on the basis that the Papuan provincial government could not collect surface water tax because it was not in accordance with article 32A and article 33A of the income tax law and the contents of the contract of work.

Turnaround Initiatives and Going Concern Opinion

The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor to evaluate management actions to overcome the financial distress of the company to reduce the possibility of going concern opinion acceptance. Implementation of turnaround initiatives consists of additional capital, borrowing and debt restructuring, asset sales and cost reduction activities. The population of this research is 454 manufacturing companies listed on Indonesia Stock Exchange during 2011-2013. This study finds that borrowing and debt restructuring are positive information which reduces the probability of receiving going concern opinions. Whereas, cost reduction is the negative information that increases the probability of receiving going concern opinion. That shows there is no significant effect of withdrawal of capital and asset sales activities on the probability of going concern opinion acceptance.

The State Financial System as a Main Element of Implementing Regional Government in The Unitary State

The basis and objectives of the state are contained in the Constitution as stated in the Preambule of the 1945 Constitution of the Republic of Indonesia To make it happen, it is necessary, among others, to support an integrated budgeting system through fiscal policy, so it can be formulated, First, how to realize the correlation of budget principles to the planning system which includes programs and activities of local governments. Second, why is regional financial management a subsystem of the state financial system, and the main elements of local government administration. This study is a qualitative research method through a normative juridical approach and empirical analysis. Research result; First, the Regional Revenue and Expenditure Budget is an integrated budgeting principle that is integrated with the regional government planning system; Second, the success of local government administration is largely determined by an integrated system in the management of regional finances as a subsystem of state finance in the form of a unitary state.

Optimizing The Role of Zakat Management Organizations in Managing The Impact of The Covid-19 Pandemic in Indonesia

The Zakat Management Organization (OPZ) is an organization that is authorized or appointed by the government to collect, manage and distribute public funds related to zakat. Apart from having an impact on public health, the Covid-19 pandemic also has an impact on cross-sectors such as the economy, education and social humanity. The three sectors that are affected and are of concern to the government today are micro, small and medium enterprises (MSMEs), vulnerable workers, and business actors in the tourism sector. In dealing with this situation, the zakat management organization (POZ) is expected to have an important role in helping the government in handling Covid-19, especially in handling the poor or mustahik who have just been affected by Covid-19.

Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Using the Fraud Score Model

This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, rationalization, capability and arrogance) in detecting fraudulent financial reporting using F-Score in financial companies listed on the Indonesia Stock Exchange in 2017-2019. Using associative quantitative research methods. The population of this study are 100 companies with 49 sample of companies for 3 periods, so the sample total is 147 samples was obtained which was taken by purposive sampling technique. The testing method of this research is through multiple regression analysis with the SPSS 22 program. The results of the partial test analysis show that pressure and opportunity has significant effect in detecting fraudulent financial reporting. Whereas rationalization, capability and the arrogance variable has insignificant effect in detecting fraudulent financial reporting. The test results simultaneously are pressure, opportunity, rationalization, capability and arrogance has significant effect in detecting fraudulent financial reporting.

The Influence of and Leadership Style Work Environment on Employee Performance At UPI Serang Campus

This research aims to analyze the influence of leadership styles and the work environment on employee performance at UPI Serang Campus. The research approach used is a mix method. The research population is an employee of education personnel at the University of Education Indonesia Kampus Serang, while the sample technique used in this study is purposive sampling using as many as 31 respondents. The method used is quantitative research. The data analysis methods used are decryptive statistical analysis, normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple linear regression test, and hypothesis test. The results of this study showed that: (1) leadership styles did not have a significant influence on employee performance. (2) The work environment has a significant influence on employee performance. (3) Leadership style and work environment have a significant influence on employee performance. The results of the coefficient of determination showed that the contribution of the influence of leadership style and the work environment on employee performance was 76.50%, while the remaining 22.50%, was a contribution from other variables (£) that were not examined in this study