bluuebunny/crossref_metadata_2025 huggingface dataset:
STUDI KASUS PADA PASIEN Ny. “M” DENGAN JANTUNG KORONER DIRUANG INTENSIVE CARE UNIT RUMAH SAKIT BHAYANGKARA MAKASSAR
Authors: Hj Hartaty
Published: July 2019

Sistem pelayanan kesehatan merupakan bagian penting dalam meningkatkan derajat kesehatan, terutama dalam pelayanan keperawatan yang merupakan bagian penting dalam pelayanan kesehatan, karena melalui asuhan keperawatan yang baik dan berkesinambungan, maka kebutuhan bio, psiko, sosial, spiritual dan kultural dapat terpenuhi. (Mubarak, 2009).Tujuan dari penelitian ini adalah diperoleh pengalaman nyata dalam penerapan studi kasus pada pasien Ny.“ M”dengan Jantung Koroner di ruang ICU Rumah Sakit Bhayangkara Makassar. Studi Kasus desain deskriptif dimana akan menjelaskan tentang kasus yang dialami oleh pasien dengan jantung koroner. Rancangan metode studi kasus Subyek dari studi kasus ini adalah pasien Ny.”M” dengan penyakit jantung koroner yang dirawat di ruang ICU rumah sakit Bhayangkara Makassar.Hasil penelitian Setelah melaksanakan proses keperawatan pada Ny”M” penulis mendapatkan pengalaman nyata dalam pengkajian dengan menggunakan teknik pengumpulan data berupa wawancara, observasi, pemeriksaan fisik, dan studi dokumentasi agar dapat merumuskan diagnosa keperawatan.Setelah melaksanakan proses keperawatan pada Ny”M” penulis mendapatkan pengalaman nyata dalam menentukan diagnosa keperawatan.Setelah melaksanakan proses keperawatan pada Ny “M” penulis mendapatkan pengalaman nyata dalam melakukan intervensi keperawatan.Setelah melaksanakan proses keperawatan pada Ny “M” penulis mendapatkan pengalaman nyata dalam melakukan implementasi yang sesuai dengan intervensi yang telah dibuat.Setelah melaksanakan proses keperawatn pada Ny“M “ penulis mendapatkan pengalaman nyata dalam mengevaluasi tindakan keperawatan yang telah di lakukan.Setelah melakukan proses keperawatan pada Ny “M” terdapat kesenjangan dari segi pengkajian data di mana pada teori tidak di dapatkan data sesak sedang pada kasus yang menjadi keluhan utama adalah sesuai. Pada intervensi tidak ada kesenjangan yang di dapat Diharapkan setelah melakukan pengkajian keperawatan yang dilakukan secara sistematis dan komprehensif dengan menggunakan teknik pengumpulan data, perawat dapat memperoleh data yang akurat agar mampu menentukan diagnosa keperawatan sesuai dengan kondisi klien.Diharapkan setelah melaksanakan proses keperawatan secara langsung perawat mampu menentukan diagnosa keperawatan yang di dapat dari data. Diharapkan setelah menentukan diagnosa keperawatan yang ada perawat mampu merumuskan rencana keperawatan sesuai dengan kondisi klien
GAMBARAN TENTANG KEJADIAN DIARE DI SD INP BIRU KABUPATEN BONE
Authors: Sumaryati Maria , Arda Darmi
Published: July 2019

Terjadinya penyakit diare merupakan salah satu penyakit yang berbasis lingkungan yang masih merupakan masalah kesehatan terbesar di indonesia baik dikarenakan masih buruknya kondisi sanitasi dasar, lingkungan fisik maupun rendahnya perilaku masyarakat untuk hidup bersih dan sehat.Tujuan penelitian ini adalah untuk mengetahui Gambaran Tentang Kejadian Diare di SD Mis Darul Istiqamah,Metode penelitian adalah deskriptif kuantitatif. Dengan menggunakan tehnik random sampling. Besar sampel menggunakan rumus 20% dari jumlah populasi yaitu 20% x  102 = 36,6 atau 30 orang. Dan penelitian ini dilaksanakan pada tanggal 24 juni-29 juni 2013.Hasil penelitian ini adalah untuk menggambarkan kejadian diare di SD Mis Darul Istiqamah Puce’e kebanyakan responden memiliki pengetahuan dengan kategori Ya. Saran tingkatkan motivasi kepada anak agar menggunakan air dari sumber yang memenuhi syarat kesehatan dan sebaiknya air yang hendak di komsumsi dimasak terlebih dahulu serta menyediakan wadah khusus yang memiliki penutup sebagai tempat untuk menyimpan air agar air tidak terkontaminasi.Kesimpulan, Kepada anak agar menggunakan air dari sumber yang memenuhi syarat kesehatan dan sebaiknya air yang hendak dikonsumsi dimasak terlebih dahulu serta menyediakan wadah khusus yang memiliki penutup sebagai tempat untuk menyimpan air agar air tidak terkontaminsai. Kepada murid agar menggunakan jamban keluarga yang memenuhi syarat kesehatan serta memperhatikan letak jamban agar tidak mengkontaminasi makanan, air dan tanah disekitarnya. Kepada murid agar menjaga personal higyennya secara baik dan benar yakni dengan mencuci tangan sebelum makan, mandi dua kali sehari dan memakai alas kaki kekamar mandi atau kejamban. Untuk pemerintah setempat agar membuat kebijakan dalam mengatasi kejadian diare sebagai bentuk stimulan bagi masyarakat guna membangun atau memperbaiki sarana kesehatan lingkungan dan memberikan penyuluhan yang berkaitan dengan  kesehatan lingkungan.
PENGARUH PROFESIONALISME APARAT TERHADAP KUALITAS PELAYANAN PADA BADAN KEPEGAWAIAN DAERAH KOTA KENDARI
Authors: Bakti Bakti
Published: July 2019

The Effect of apparatus professionalism toward service quality in the Regional Employment Affairs Kendari. The problem discussed in this research is whether apparatus professionalism has effect to service quality at the Regional Employment Affairs of Kendari City and its objective is to know the effect and how much these  effects influence service quality at the Regional Employment Affairs of Kendari City. This research investigates apparatus professionalism dimension which includes: creativity, innovation, responsiveness, and also service quality dimension which includes: procedures for the service, distinctness of service personnel, discipline of service personnel, responsibility care workers, justice get service, politeness and friendliness of service personnel, certainty  of service schedule , pleasant services, security services. This research is an explanatory research that examines the stated hypothesis through quantitative approaches and statistical tests. Sample in this research is 50 people who are selected randomly from the total population. Colecting data is executed using the questionnaire, interviews, and dokementasi as secondary data. Then, the quantitative data is processed by corelation product moment analysis, simple regretion analysis and normality test. The resultsof this reseacrh shows that apparatus professionalism has a significant effect towards service quality at the Regional Employment Affairs of Kendar City. Apparatus professionalism is dominant factor which influences service quality. The result shows that service quality at the Regional Employment Affairs of Kendari City will be better if the apparatus professionalism can be improved Keywords :  Apparatus Professionalism, Service Quality.
PENGARUH KUALITAS PELAYANAN TERHADAP PENINGKATAN PENERIMAAN RETRIBUSI DAERAH (Studi pada Dinas Perindustrian dan Perdagangan Kabupaten Konawe Selatan)
Authors: Aslim La Ode
Published: July 2019

Effect of Service Quality on Increasing Regional Retribution Receipts (Study on the Department of Industry and Trade of South Konawe Regency).The purpose of the study was to find out and analyze the effect of service quality on the reception of regional retribution, and analyze the significance of the effect of service quality on the receipt of regional retribution. This research is explanatory research using survey design. The population of this study amounted to 456 people, consisting of: elements of service providers and the public who were registered as mandatory industrial registration marks and company registration marks. The research sample was 64 people, consisting of 32 officers and 32 community members. The sampling technique used is simple random using the lottery system. Field data collection is done using questionnaires, interviews, and documentation. To test the research hypothesis used inferential statistical analysis with correlation procedures and simple linear regression.The results showed that service quality has a positive effect on the receipt of regional retribution. However, not all officials are able to provide services based on the principles of reliability, responsiveness, certainty, empathy, and physical evidence. This is due to the existence of constraints, especially: (a) how to provide inappropriate services, (b) the slow pace of initiative by the authorities in resolving community problems, (c) the apparatus is often not timely, (d) the service process discriminates , (e) the discriminatory attitude of the apparatus in the face of different citizens' status, (f) the limitations of service operational facilities, and (g) the absence of a service flow chart. Service quality has a big influence on the receipt of regional retribution. Maximum achievement in the ratio of the effectiveness of regional levies receipts, and the tendency to increase the effectiveness of regional levies receipts occurred mainly as a direct result of the quality of services provided by the District Office of Industry and Trade of Konawe Selatan. Keywords :  service quality, receipt of regional retribution.https://dx.doi.org/10.5281/zenodo.2750733
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN, NILAI, KEPERCAYAAN DAN LOYALITAS PELANGGAN RUMAH TANGGA PADA PERUSAHAAN DAERAH AIR MINUM KOTA KENDARI
Authors: Kadir Abdul , Basri Muhammad , Rodi Rodi
Published: July 2019

This study aims to determine the effect of service quality on customer loyalty mediated by Customer satisfaction and customer value addition, it also examines, the effect of service quality on customer satisfaction, which is mediated by the effect of customer value and customer satisfaction and customer value on customer loyalty mediated by trust. The population in this study are household customers in Kendari who use the services of PDAM for 17,607 households spread are over 10 (ten) districts. The samples in this study are 391 household customers are taken with a precision of 5 % Data Collection techniques utility questionnaire. Data are analyzed by using. Structural Equation Modelling (SEM) with the help of the program, some of the important findings in this study are : (1) better service improvement of Kendari  Regional causes trust, (2) customer loyalty improvement is also achievable of the provided service is able to enhance customer value. Besides, this research also proves that trust has a mediating role between satisfaction and loyalty of our customers as well as between customer value and loyalty.Keywords: service quality, customer satisfaction, customer value, customer trust and customer loyalty.
STRATEGI MENGATASI KETERGANTUNGAN PEMERINTAH DAERAH KABUPATEN KONAWE UTARA TERHADAP DANA PERIMBANGAN PUSAT
Authors: Agus Said La Ode
Published: July 2019

The purpose of this paper is to strategy to overcome the level of dependence of regional governments on the balance funds in Konawe Utara District and analyze the level of dependence of the North Konawe District government on balance funds. The research method used is a qualitative research method using descriptive analysis method. Through this process, it is expected to emerge a new hypothetical proposition through the interpretation of interactions between attributes and propositions which are then used to construct categories and provide explanations of the phenomena under study. Data collection techniques are in-depth interviews and document studies. Based on the results of the study, the strategy of the North Konawe District Government in managing the level of dependence on balancing funds in supporting the Regional Expenditure Budget was carried out with 2 (two) patterns: 1) Intensification, namely the North Konawe District Government to optimize Local Revenue by optimizing existing regional tax sources and regional levies; 2) Extensification is to control the level of dependence on balance funds by increasing the revenue of the District of North Konawe by placing more emphasis on expanding new sources of income, namely by developing retribution on fees from the development of market services, parking fees and other fees. The level of regional dependence on balancing funds consisting of Revenue Sharing Funds, General Allocation Funds and Special Allocation Funds is 78.90%, which indicates that the balancing funds contribute significantly to the district's income Konawe Utara. This means that the level of dependence of regional governments on balancing funds is still quite high, which can be reduced by optimizing other sources of income. Keywords: Strategy, Local Government, Balancing Fund
Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia
Authors: Mas’ud Muhammad Praditya
Published: July 2019

This research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa &Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports.
Pengaruh Return On Equity dan Economic Value Added Terhadap Nilai Perusahaan
Authors: Nugraha Fahmi , Doddy A. Bahtiar Muhammad
Published: July 2019

Nilai sebuah perusahaan dapat dilihat dari kinerja keuangan perusahaan. Ada banyakpenilaian kinerja keuangan perusahaan, diantaranya adalah Return On Equity (ROE) danEconomic Value Added (EVA). Kinerja keuangan akan berpengaruh positif terhadap nilaiperusahaan. Adanya perbedaan hasil dari penelitian sebelumnya ditambah dengan datariil yang tidak sesuai dengan teori menjadi latar belakang penelitian ini dilakukan.Berdasarkan hasil penelitian, pada pengujian secara parsial ROE berpengaruh secarasignifikan terhadap nilai perusahaan sementara EVA tidak berpengaruh secara signifikanpada tingkat kepercayaan 95%. Secara simultan, ROE dan EVA berpengaruh secarasignifikan terhadap nilai perusahaan. Nilai Adjusted R Square pada penelitian ini adalahsebesar 0,315 yang berarti 31,5 % perubahan nilai perusahaan dapat dijelaskan olehvariabel ROE dan EVA sedangkan sisanya dipengaruhi oleh variabel lain yang tidakdiungkapkan dalam penelitian ini. Hasil penelitian ini diharapkan dapat memberikaninformasi kepada investor dan calon investor, perusahaan dan regulator dalam pengambilankeputusan.
Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening
Authors: Makhrus Mohammad
Published: July 2019

This study aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q).
Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqashid Indeks
Authors: Suhada Suhada , Sigit Pramono
Published: July 2019

Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.
Pengaruh Motivasi, Pengetahuan Akuntansi dan Relogiusitas terhadap Kualitas Lulusan Program Studi Akuntansi Syariah
Authors: Nikmatuttisaroh Azza
Published: July 2019

Along with the development of economy and business, the competitiveness of it isincreasing. Increasing competitiveness requires educational institutions tocontinuously improve the quality of graduates.This study aims to determine the effectof motivation, knowledge of accounting, and religiosity on the quality of graduatesinSTEI SEBI Islamic Accounting courses. The sources of data in this study is theprimary data obtained directly from responses to questionnaires of IslamicAccounting graduates tudy program. Data collection techniques is performed by thesurvey. Data obtained using a questionnaire administration to graduates of IslamicAccounting courses. The sample selection is done by using random sampling method.The data is analysed by the test of descriptive statistics, test of validity and reliability,the assumptions of classical test (test of normality, multicollinearity, andheteroskedastisity), as well as multiple linear hypothesis test. The results of theresearch shows that the partial motivation test is not significantly by the quality ofgraduates, while knowledge of accounting is significantly influence on religiosity at95% confidence level. Simultaneously, motivation, knowledge of accounting, andreligiosity significantly influence the quality of graduates. R Square value in thisstudy is 0.373, which means that 37.3% changes in the level of quality of graduatescan be explained by the variables of motivation, knowledge of accounting, andreligiosity, while the rest is influenced by other variables that are not observed in thisstudy. The results of this study are expected to contribute towards improving thequality of graduates of Islamic Accounting courses as a consideration in determiningthe necessary policies.
Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja
Authors: Adli Adli
Published: July 2019

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
Manajemen Laba dalam Sudut Pandang Etika Bisnis Islam
Authors: Muliasari Indah , Dianati Dalili
Published: July 2019

Earnings management in this study are based on the opinion of Schipper that saidearnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earningsmanagement. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings managementis not in accordance with Islamic business ethics. Islamic business ethics contains thevalues of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.
Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah dan Efektivitas Pengendalian Intern atas Pelaporan Keuangan terhadap Kualitas Pelaporan Keuangan
Authors: Rini Rini
Published: July 2019

This study examines the effect of audit committee role, shari’a supervisory board role,and internal control over financial reporting effectiveness, on financial reporting quality.The data is taken by questionnaire from 173 employees (group head, division head, andinternal auditor), audit committee members, and shari’a supervisory board members of33 Islamic banking in Indonesian. Research results that used path analysis, show that apositive correlation exists between audit committee role, shari’a supervisory board role,and internal control over financial reporting effectiveness. There is strongest relationshipbetween shari’a supervisory board role with internal control over financial reportingeffectiveness. Furthermore, audit committee role, shari’a supervisory board role, andinternal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financialreporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant.
Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak
Authors: Bayinah Ai Nur
Published: July 2019

Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.
Penilaian Kesehatan KJKS BMT Binamas
Authors: Sukmana Adi Angga , Mulyati Sri
Published: July 2019

The analysis conducted will interpret ratios or financial data and its implications. Thisresearch is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State forCooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelinesfor a health assessment KJKS and UJKS Cooperative. The results of this study will betaken into consideration in the evaluation and a policy for BMT KJKS Binamas toimprove their business performance so that stability is maintained and is expected toenhance public trust in this Islamic Microfinance Institutions. The approach used inthis study is a quantitative and descriptive variables used are capital; asset quality;management; efficiency; liquidity; independence and growth; the identity of thecooperative; and compliance with Islamic principles. Based on analysis of the healthassessment KJKS BMT Binamas can be seen that score recapitulation of eightvariables in 2012 amounted to 74.92% so that it can be categorized fairly sound, andin 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightlydecreased to 75.95% are still in the category of Fit. Value ratios consistently ratedhigh happens because KJKS continue to maintain sound operational
Pengukuran Kinerja Bank Syariah dengan Metode RGEC
Authors: Umiyati Umiyati , Faly Queenindya Permata
Published: July 2019

This research is on purpose to discover any significant differences on Panin SyariahBank work performance before and after go public using the RGEC Method, and alsoto find out how large the difference performance of it. Data used in this research was asecondary data which took from financial report quarterly era 2013-2014 that hasbeen published. Meanwhile, that method used was a comparison method usingstatistic non parametric test equipment two related samples (wilcoxon test). The resultin this research shows that variable of capital adequacy ratio (CAR) had a significantdifference, because of having a sig. value < 0,05. While other variable (l.e. NonPerforming Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset(ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net OperatingMargin (NOM), and Good Corporate Governance
Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR)
Authors: Zanariyatim Apip , Bayinah Ai Nur , Sahroni Oni
Published: July 2019

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.
Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah
Authors: Purwanti Ari
Published: July 2019

This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia
Authors: Saufanny Annisa Difa , Khomsatun Siti
Published: July 2019

Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank
Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia
Authors: Rizqiah Ria Nur , Lubis Ahmad Tarmizi
Published: July 2019

Along with the rapid development of internet technology today, the company's financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 items tested indicators. The results of this study indicate that the eleventh BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 49% to 63% with the total maximum score of 100% and average score of 55%
Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional
Authors: Utami Evy Rahman
Published: July 2019

The objective of this study is to examine the relationship between changes of    performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.
Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis
Authors: Nurhasanah Siti , Lubis Deni
Published: July 2019

This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.
Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia
Authors: Umiyati Umiyati , Baiquni Muhammad Danis
Published: July 2019

This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015. Dependent variable in this research is ISR, using method of content analysis. Firm size is measured by total company asset, profitability is matched by ROA and ROE, as well as leverage is measured by DAR is an independent variable. The method of analysis is multiple linear regression using panel data and processed using Eviews version 9.0. The result shows simultaneously firm size, ROA, ROE, and DAR effect against ISR. That partially only variable of firm size that significant effects to ISR, while ROA, ROE and DAR has no significant effect to ISR
Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia
Authors: Ramadhan Mohammad Iqbal Bagus , Abdurahim Ahim , Sofyani Hafiez
Published: July 2019

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.
Komparasi Kinerja Keuangan Lembaga Amil Zakat
Authors: Harto Prayogo P. , Anggraeni Vivi Sufi , Bayinah Ainur
Published: July 2019

This study aims to determine the financial performance of zakat institutions. Measurement of financial performance by using financial ratios listed in the International Standard of Zakat Management (ISZM). The financial ratio consists of components of efficiency and capacity. The Objects used in this study are financial and/or annual report of zakat institutions. The results of this study indicate that in terms of efficiency, the institutions of zakat can be said to have been efficient in carrying out its operational activities, but in terms of capacity should still be improved.
Pengelolaan Keuangan Masjid Di Jabodetabek
Authors: Rini Rini
Published: July 2019

The purpose of this research is to describe the financial management of mosques in Jabodetabek (Jakarta, Bogor, Tangerang and Bekasi). Financial management in terms of the preparation of financial statements, types of financial statements made, media publication of financial statement, bank accounts owned by mosques, types of sources of mosque fund receipts and audits of mosque financial statements. This research uses quota sampling. There are 185 districts in the Jabodetabek area, and the sample of mosques from 40 sub-districts is determined. Samples were taken randomly as many as 3 mosques per district. Data sources come from interviews with mosque finance managers. Number of sample in this research is 116 mosques. The results showed that most of the mosques already had financial statements. The types of financial statements that are made mostly are only cash reports. Publication of financial statement to worshipers, mostly by announcing at Friday prayers. The account owned by the mosque is mostly in the name of the manager. Mosque reception mainly comes from infaq and waqf of pilgrims. Only a small number of mosques have been audited for their financial statements
Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara
Authors: Maesya’bani Maesya’bani , Mulyati Sri , Maulidha Erina
Published: July 2019

This study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year.
Peran Kinerja Pelayanan pada Pengaruh Investasi, Biaya Operasional Kinerja Keuangan terhadap Pendapatan
Authors: Kondoallo Petrus , Mulyadi J.M.V.
Published: July 2019

ABSTRACT

This study examines the role of service performance on the effect of Investment, Operational Costs and Financial Performance on the Income of BLU hospitals, the sample consisted of eighteen hospitals with multiple linear regression analysis techniques. The classic assumption test results show that the model tested is normally distributed, there is no multicollinarity and there is no heterokedacity and the autocorrelation model does not occur. Testing is done with two test models, namely the first test of the effect of investment, operational costs and financial performance on service performance which results simultaneously all dependent variables influence the independent variable while only financial performance partially influences the service performance while investment and influential operational costs do not significant, then the second test partially shows that operational costs and service performance have a significant effect on income, this study also uses path analysis where the results show indirectly investment and financial performance through service performance has a significant influence on income.

ABSTRAK

Penelitian ini menguji peran kinerja pelayanan pada pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Pendapatan Rumah Sakit BLU, sampel terdiri delapan belas Rumah Sakit dengan teknik analisis regresi linier berganda. Hasil uji asumsi klasik menunjukkan model yang diuji berdistribusi normal, tidak terdapat multikolienaritas dan tidak terjadi heteroskedastisitas serta model regresi tidak terjadi autokorelasi. Pengujian dilakukan dengan dua model pengujian yaitu pengujian pertama Pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Kinerja Pelayanan yang hasilnya secara simultan seluruh variabel dependen berpengaruh terhadap variabel independen sedangkan secara parsial hanya Kinerja Keuangan yang berpengaruh signifikan terhadap Kinerja Pelayanan sementara Investasi dan Biaya Operasional berpengaruh tidak signifikan, kemudian pengujian kedua secara parsial menunjukkan Biaya Operasional dan Kinerja Pelayanan berpengaruh signifikan terhadap Pendapatan. Penelitian ini juga menggunakan analisis jalur yang hasilnya menunjukkan secara tidak langsung Investasi dan Kinerja Keuangan melalui Kinerja Pelayanan mempunyai pengaruh signifikan terhadap Pendapatan.
Pengelolaan Keuangan Desa: Perencanaan sampai dengan Pertanggungjawaban pada Desa di Kecamatan Cilongok Banyumas
Authors: Suwarno Suwarno
Published: July 2019

ABSTRACT

This study aims to analyze the vilages financial management system based on the aspects of planning, implementation, administration, reporting to village financial accountability according to applicable regulations to determine the supporting and obstacles factor in the village financial management.This study taken place at 5 village that is Batuanten, Cipete, Karanglo, Karangtengah, and Pernasidi villege in sub-distric Cilongok, distric Banyumas, West Java Province. This study can be categorized as descriptive qualitative research using case study method. Deep interview and direct observation on village financial management activities are used on this study.  The reruslt are showed that generaly village financial management on  Cilongok sub-district is good enough, but there is still room on improvement  in  administration,  reporting, and accountability phase. The support from Cilongkok sub-district team, Banyumas district government assist and the performance of village financial management are the supporting factor in good village financial management at Cilongok sub-district. While the limitations of human resource, inadequate of information system, and the incomplete of village financial management regulations are the obstacle factor.

ABSTRAK

Tujuan penelitian ini adalah untuk menganalisis mekanisme pengelolaan keuangan desa dari aspek perencanaan, pelaksanaan, penatausahaan, pelaporan sampai dengan pertanggungjawaban keuangan desa sesuai regulasi yang berlaku, sehingga dapat diketahui faktor pendukung dan hambatan dalam pengelolaan keuangan desa. Penelitian ini dilakukan pada 5 (lima) desa di Kecamatan Cilongok, Kabupaten Banyumas, Provinsi Jawa Tengah yaitu Desa Batuanten, Desa Cipete, Desa Karanglo, Desa Karangtengah, dan Desa Pernasidi. Penelitian ini dilaksanakan dengan pendekatan kualitatif dengan metode studi kasus. Sumber data yang digunakan adalah data primer, yang dilakukan dengan wawancara secara mendalam dan observasi langsung pada kegiatan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa secara umum pengelolaan keuangan desa pada Kecamatan Cilongok sudah cukup baik, meskipun masih terdapat kekurangan terutama pada tahap penatausahaan, pelaporan, dan pertanggungjawaban. Faktor pendukung terciptanya pengelolaan keuangan desa yang baik pada Kecamatan Cilongok antara lain: dukungan tim dari Kecamatan Cilongok, dukungan dari Pemerintah Kabupaten Banyumas, dan kinerja pengelola keuangan desa. Sedangkan faktor yang menghambat pengelolaan keuangan desa pada Kecamatan Cilongok antara lain: keterbatasan sumber daya manusia, sistem informasi yang belum memadai, dan regulasi terkait pengelolaan keuangan desa yang belum lengkap.
Kemampuan Net Income, Other Comprehensive Income terhadap Return dengan Moderasi Kualitas Laba (Studi pada Perusahaan Bank Umum di Bursa Efek Indonesia Periode 2013-2016)
Authors: Pala Juni Damanik Yohana
Published: July 2019

ABSTRACT

This research is to test and analyze the ability of net income and other comprehensive income to future profit with moderation of profit quality of commercial Banks listed on Indonesia stock exchange. This study uses secondary data. The research sample is a mommercial Bank listed on the Indonesia stock exchange in the period 2013 to 2016. The sample size is 22. The results show that net income past influential and significant to future income, other comprehensive income past influential and significant to future profit, net income year 2015 has no effect and not significant to return 2016, other comprehensive income 2015 influential and significant to return 2016, net income interaction of the past and quality of profit influential, significant and quasi-moderate to future profit, other comprehensive income interaction past and quality of earnings of the past has no significant and insignificant impact on future profit, net income 2015 interaction and 2015 profit quality effect, significant and quasi-moderate to return, other past comprehensive income interactions and past profit quality have a significant, significant and aerated effect on return.

ABSTRAK

Penelitian ini adalah menguji dan menganalisis kemampuan net income dan other comprehensive income terhadap return dengan moderasi kualitas laba bank umum yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder. Sampel penelitian adalah bank umum yang terdaftar di Bursa Efek Indonesia pada periode 2013 sampai 2016. Jumlah sampel adalah 22. Hasil penelitian menunjukkan bahwa net income masa lalu berpengaruh dan signifikan terhadap return, other comprehensive income masa lalu berpengaruh dan signifikan terhadap return, net income tahun 2015 tidak berpengaruh dan tidak signifikan terhadap return 2016, other comprehensive income 2015 berpengaruh dan signifikan terhadap return 2016, interaksi net income masa lalu dan kualitas laba berpengaruh, signifikan dan bermoderasi semu terhadap return, interaksi other comprehensive income masa lalu dan kualitas laba masa lalu tidak berpengaruh dan tidak signifikan terhadap return, interaksi net income 2015 dan kualitas laba 2015 berpengaruh, signifikan dan bermoderasi semu terhadap return, interaksi other comprehensive income masa lalu dan kualitas laba masa lalu berpengaruh, signifikan dan bermoderasi semu terhadap return.
Sistem Informasi Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli pada PT. Kevin BakeriSuksesselalu
Authors: Kencana Dewi Waisnawa Nyoman
Published: July 2019

ABSTRACT

The calculation of income tax article 21 is a tax on income in the form of salary, wages, honorarium, allowances and payments of any kind of work, position, or services. The tittle of this research is "The Calculation Information System of Income Tax article 21 (PPh) for Permanent Employees, Temporary Employees, and Web-Based Experts at PT. Kevin BakeriSuksesselalu". It has the formulation of the problem is how to build a web-based calculation system. The research objective is to build an information system for calculating income tax article 21.This research uses descriptive qualitative methods based on interviews, observations in the company. The theoretical basis is knowing about the definition of permanent employees, temporary employees, experts and how to calculate tax deductions of income tax article 21.Based on the data analysis performed, it can be concluded that calculation the income tax article 21 web-based system can facilitate tax calculations for permanent employees, temporary employees, and experts.

ABSTRAK

Perhitungan Pajak Penghasilan 21 merupakan pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, atau jasa. Penelitian dengan judul “Sistem Informasi Perhitungan Pajak Penghasilan (PPh) Pasal 21 untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web pada PT. Kevin BakeriSuksesselalu”, memiliki rumusan masalah bagaimana pembangunan sistem perhitungan berbasis web. Tujuan penelitian untuk membangun sistem informasi perhitungan pajak penghasilan pasal 21.Penelitianini menggunakan metode kualitatif deskriptif berdasarkan wawancara, observasi di perusahaan. Landasan teori mengetahui tentang pengertian pegawai tetap, pegawai tidak tetap dan tenaga ahli serta cara perhitungan pemotongan pajak pasal 21.Berdasarkan analisa data yang dilakukan diperoleh kesimpulan bahwa sistem perhitungan pajak pasal 21 berbasis web dapat memudahkan perhitungan pajak untuk pegawai tetap, pegawai tidak tetap, dan tenaga ahli.
Analysis of the Nascar Hall of Fame Exhibition Event: A Generation-Based Market Segmentation Approach
Authors: Kim Kakyom , Jogaratnam Giri
Published: July 2019

Research findings on generations have been becoming useful for event organizers and destination developers over the past decades. The current study investigated generational differences in exhibition dimensions, satisfaction, and future intentions along with trip characteristics of
visitors to the NASCAR Hall of Fame Exhibition event held in a medium-sized city in the southeastern region of the US. Analysis confirmed the existence of six exhibition dimensions labeled as "exhibits," "staff," "facility," "concessions," "audio tours," and "hard cards" on the event. As part
of the most substantial results, there were both dissimilarities and similarities in the exhibition dimensions across four generations including "Matures," "Baby Boomers," "Generation X," and "Generation Y." Analysis also suggested significant differences in exhibition visitors' overall satisfaction,
future intentions, and trip characteristics across the generations. Some useful implications are discussed for exhibition event managers and organizers.
Recircumscription and revision of the genus Vanoverberghia (Zingiberaceae)
Authors: Docot R.V.A. , Banag C.I. , Tandang D.N. , Funakoshi H. , Poulsen A.D.
Published: July 2019

The genus Vanoverberghia currently includes three species namely V. sepulchrei and V. rubrobracteata from the Philippines and V. sasakiana from Taiwan. New material targeting the Alpinia eubractea clade of the tribe Alpinieae was used to test
the monophyly of Vanoverberghia. A combined analysis of the ITS and trnK/matK regions reveals that these three species form a strongly supported monophyletic clade with Alpinia diversifolia and Alpinia vanoverberghii. The morphological descriptions of all
species were updated after examining recent collections and comparing with types and protologues. The original description of A. diversifolia did not include information on the flowers which are described here. The morphology of A. diversifolia and A. vanoverberghii is
for most parts in accordance with the previous perception of the genus but a few characters are added and a recircumscription of Vanoverberghia is subsequently provided here. Vanoverberghia diversifolia is reinstated and A. vanoverberghii is combined in Vanoverberghia.
Furthermore, collections from northern Luzon documents the presence of V. sasakiana and all species of Vanoverberghia thus occur in the Philippines. A key to the five species is provided including a comprehensive taxonomic revision and designation of three lectotypes.