bluuebunny/crossref_metadata_2025 huggingface dataset:
A Compassionate Pursuit of Justice: Towards a Religious Ethics of Care in a Time of Securitisation
Authors: Saeidi Shirin
Published: March 2021

Feminist theorizations of care have been central to feminist research practices. Nevertheless, this article argues that feminist theorizations of care have not addressed how a feminist committed to breaking down hierarchies between research participants and herself can carefully study ambiguous activism. By illuminating the similarities, overlaps, and differences between feminist and Islamic theorizations and practices of care and justice, this article forges an ethic of Islamic feminist research practice that supports the author’s investigation of a precarious movement—Iran’s Hezbollah. The article places feminist thought in conversation with the study of gender and religion, which is an urgent interdisciplinary task.
In Good Company
Authors: Khan Darakhshan Haroon
Published: March 2021

Women’s participation in the Tablīghī Jamā‘at, an Islamic reform movement launched in the 1920s that emphasizes personal piety, remains underexamined, impeded by the organization’s strict pardāh requirements but also by the popular perception that it is a body of male preachers. While there is no indication that its founder wanted women to play an active role in his movement, women were a part of the Jamāt a few decades later. This paper points to important twentieth-century shifts in the socio-economic configuration in north India that paved the way for women’s inclusion in the Jamāt. The mode of piety that evolved in this period was better suited to handle the stresses of the emerging salaried class, and it upheld the pious wife as an ideal companion for the pious man, underplaying the role of teachers and spiritual masters. This paper argues that the possibility of social and geographic mobility that changed the structure of the household and the texture of local communities also formulated a mode of piety that enabled women to perform da‘wā.
Muhammad
Authors: Mitiche Ahmed Zakarya
Published: March 2021

Reference to violence and war often dominates contemporary discussions about the early Muslims. In Muhammad: Prophet of Peace Amid the Clash of Empires, Juan Cole balances the narrative by centering instead the role of peace and “peace thought”, notions which he argues more aptly characterize the early community. He situates this emergent movement within the geo-politics of the day. As the conflict between two major super-powers became perceived as approaching cataclysmic and apocalyptic proportions, the Prophet’s message juxtaposed the worldly violence of empire with the peace promised in the Quran. Within this vision lay a pursuit of temporal peace, represented by the Prophet’s own political career. Departing from those scholars who either reject the later Muslim historiographical traditionout of hand or adopt it wholesale, Cole insists on centering the Quran as a primary source, while applying a discerning eye towards the hadith and biographical sources that emerge in later centuries (228). Finally, by comparing the writings of the Prophet’s Christian-Byzantine contemporaries to the Quran, the author foreshadows the “violence thought” (i.e. rhetoric that justified or even encouraged aggressive warfare and conquest) that the institutionalization of power in the form of empire will soon demand of succeeding generations of Muslims.
Muslims, Catholics, and the Secular State
Authors: Hefner Robert William
Published: March 2021

Any attempt to explore the relationship between representations of Muslims and public advocacy in modern Western societies must at some point situate both processes in relation to the broader crises of liberal citizenship currently afflicting Western democracies. Calls heard in the 1990s for multicultural citizenship and pluralist “recognition” have long since given way to demands for the exclusion of new immigrants and the coercive assimilation of those – especially Muslims -- long since arrived. This essay examines French Catholic and Muslim perspectives on secularism and citizenship in contemporary France. It highlights disagreements among progressive secularists as well as mainline Catholics and Muslims over how to engage the secular state as well as one’s fellow citizens. It explores the ways in which Catholic advocacy for and with Muslim citizens has been challenged by conservative trends in French Catholicism, as well as the perceived rise of Salafism and, most important, growing support for far-right and Islamophobic movements. The example shows that real-and-existing public spheres look less like the genteelly deliberative public spaces Jurgen Habermas described a generation ago. They are landscapes reshaped by movements, social media, and political entrepreneurs making use of reductionist arguments and media caricature (“fake news”) as much as or even more than deliberative reasoning. These realities present serious challenges to those who hope to use education and dialogue in public advocacy with and for Muslim citizens.
Speaking Qurʼan
Authors: Correri Nicole
Published: March 2021

The Speaking Qur’an is Timur R. Yuskaev's first book and emerges from his dissertation work at UNC. Yuskaev’s approach to Islamic studies focuses on lived religion in the American context, at the intersection of hermeneutics of sacred text, memory, and linguistic studies.
Sustentabilidad y acumulación de capital: disyuntivas geopolíticas ante la crisis ambiental mundializada
Authors: Luna-Nemecio Josemanuel
Published: March 2021

El presente artículo aborda el tema de la relación entre los imaginarios de la sustentabilidad y la acumulación de capital. La argumentación permitió cubrir dos objetivos; en primer lugar, ofrecer una reflexión crítica de las disyuntivas geopolíticas ante la complicación de la crisis ambiental global; y, en segundo lugar; elaborar la presentación puntual de los diversos estudios que forman parte del Dossier “Disyuntivas socioambientales para la sustentabilidad: educación, complejidad y planeación estratégica” comentando, sucintamente, los temas, problemáticas, metodologías, resultados y conclusiones de las investigaciones científicas que sostienen el aparato argumental de cada uno de los trabajos contenidos en el cuarto número de la revista Ecocience International Journal. Siguiendo una metodología de corte aproximativo y descriptivo, el presente estudio introductorio permitió ubicar, como resultados del análisis que existe una relación de tipo estructural entre el neoliberalismo, la acumulación de capital y la devastación ambiental que en dicho contexto histórico se general, mismo que permite hablar de una geopolítica del capital en referencia a las disyuntivas económicas, políticas y tecnológicas con las que el desarrollo del capitalismo se topa en pleno siglo XXI
Sustentabilidad, socioformación y sociedad del conocimiento: tres claves para una transformación del mundo
Authors: Ivanhoe-Valdez Geowwanny
Published: March 2021

El presente artículo tiene como propósito describir la evolución del tipo de sociedades que se establecen como procesos hegemónicos dentro de los ciclos históricos enmarcados en la dinámica del modo de producción capitalista. Se realizó un estudio cualitativo documental cuya meta se dirige a establecer las bases de la llamada sociedad del conocimiento. Los resultados de la investigación mostraron que dicha evolución se determina en función del conocimiento aplicado al trabajo, como una fuerza productiva que concibe una idea sobre el desarrollo arquetípico de la sociedad, bajo formas de comunicación distintas que, en el caso de este nuevo tipo de sociedad, centra su uso en las tecnologías de la información y el conocimiento como ejes que se apoyan en la socioformación, herramienta que define a los individuos en función del patrón establecido para esta nueva sociedad. La principal conclusión es que cada sociedad presenta un tipo de organización diferente acerca del conocimiento y su aplicación en los procesos productivos que a cada uno de ellos le corresponde, mismo que debe considerarse en función de cada etapa en la evolución.
Loan to Deposit Ratio, Capital Adequacy Ratio, Non Performing Loan, Size dan Return On Assets Bank Perkreditan Rakyat di Provinsi Daerah Khusus Ibukota Jaya
Authors: Yulianti Erni , Yusuf Muhammad
Published: March 2021

ABSTRACT

This study aims to examine and analyze the effect of loan to deposit ratio, capital adequacy ratio, non performing loan and size to return on assets in rural bank of special areas of the capital jaya province, registered at bank Indonesia period of december 2015-december 2016. Sample which is used in this research as many as 13 rural banks that routinely report its progress to bank Indonesia. The results showed that the loan to deposit ratio and capital adequacy ratio did not affect the return on assets. Non-performing loans negatively affect return on assets, while the size has a positive effect on return on assets. Future research can be re-tested by adding the variable because the ability of independent variables affect the return on assets is moderate, so it is still possible to add variables in the model. The sample can be expanded for rural banks in Indonesia so that the results can be generalized to all rural banks in Indonesia.

ABSTRAK

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh loan to deposit ratio, capital adequacy ratio, non performing loan dan size terhadap return on assets pada bank perkreditan rakyat wilayah provinsi daerah khusus ibukota jaya, yang terdaftar di bank Indonesia periode triwulan bulan desember 2015-desember 2016. Sampel yang digunakan dalam penelitian ini sebanyak 13 bank perkreditan rakyat yang secara rutin melaporkan perkembangannya pada bank Indonesia. Hasil penelitian menunjukkan bahwa loan to deposit ratio dan capital adequacy ratio tidak berpengaruh terhadap return on assets. Non performing loan berpengaruh negatif terhadap return on asset, sedangkan size berpengaruh positif terhadap return on asset. Riset mendatang dapat dilakukan pengujian ulang dengan menambah variabel karena kemampuan variabel independent mempengaruhi return on assets tergolong sedang, sehingga masih dimungkinkan menambah variabel di dalam model. Sample dapat diperluas untuk bank perkreditan rakyat di Indonesia agar hasil penelitian dapat digeneralisasi untuk seluruh bank perkreditan rakyat di Indonesia.

JEL Classification: G21, M40, L25
Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara
Authors: Yudhi Yudhi Prasetiyo , Ahmar Nurmala , Syam M. Ardiansyah
Published: March 2021

ABSTRACT

     This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag.

ABSTRAK

      Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag.

JEL Classification: M42, D21
Inclusion of Interest Rate Risk in Credit Risk on Bank Performance: Evidence in Indonesia
Authors: Safitri Julia , Suyanto Suyanto , Taolin Maximus Leonardo , Prasilowati Sri Lestari
Published: March 2021

ABSTRACT

       This study aims to empirically examine the effect of liquidity on bank performance through the inclusion of interest rate risk on credit risk (INRISK) as a mediator. Where the inclusion of interest rate risk in credit risk (INRISK) is a novel concept developed from the synthesis of monetary theory, financial intermediation theory and liquidity theory, as an attempt to mediate the research gap between the effect of liquidity on bank performance. This study uses panel data with 30 companies as samples and uses the study period from 2010 to 2018, resulting in 270 observational data. All samples are banking companies listed on the IDX. The analytical tool used in this study was PLS-Sem with the WarpPLS 5.0 application.

ABSTRAK

     Penelitian ini bertujuan untuk menguji secara empiris pengaruh likuiditas terhadap kinerja bank melalui dimasukkannya risiko suku bunga pada risiko kredit (INRISK) sebagai mediator. Dimana dimasukkannya risiko suku bunga dalam risiko kredit (INRISK) adalah konsep baru yang dikembangkan dari sintesis teori moneter, teori intermediasi keuangan dan teori likuiditas, sebagai upaya untuk menengahi kesenjangan penelitian antara pengaruh likuiditas terhadap kinerja bank. Penelitian ini menggunakan data panel dengan 30 perusahaan sebagai sampel dan menggunakan periode penelitian dari 2010 hingga 2018, menghasilkan 270 data observasi. Semua sampel adalah perusahaan perbankan yang terdaftar di BEI. Alat analisis yang digunakan dalam penelitian ini adalah PLS-Sem dengan aplikasi WarpPLS 5.0.

JEL Classification: L10, G32
Determinasi Pembiayaan Murabahah Berbasis Analisis Resiko Pada Bank Umum Syariah di Indonesia
Authors: Africa Laely Aghe
Published: March 2021

ABSTRACT

      Majority of people in Indonesia prefer Murabahah financing to other types of loans in Indonesia Sharia Banks. Murabahah financing must also be influenced by a number of factors in the banking industry. This research aimed to analyze whether the following factors such us credit risk, liquidity risk and operational risk can influence Murabahah Financing.Credit risk is proxied by CKPN (Allowance For Impairment Losses Of Credits), NPF (Non Performing Financing), Risk Concentration of Funds Distribution to Core Debtors. Liquidity risk is proxy by FDR (Financing to Depoit Ratio) and profit sharing financing to total financing, Operational risk is proxied by BOPO (Operating Expense To Operating Revenue). This study uses secondary data from the Indonesia Stock Exchange for the period 2009-2018. Data analysis technique used in this study is multiple linear regression analysis techniques using SPSS 23. The result of the study are that credit risk and liquidity risk affect to Murabahah Financing. Beside that, it has implication for Islamic banking companies can minimize the risks that exist in company so that Murabahah financing continues to  demand the customer.

ABSTRAK

      Mayoritas masyarakat di Indonesia lebih memilih jenis peminjaman Murabahah daripada jenis pinjaman lainnya pada Bank Syariah di Indonesia. Pembiayaan murabahah juga pastinya dipengaruhi oleh beberapa faktor pada industri perbankan. Penelitian ini bertujuan  untuk menganalisa beberapa faktor yang dapat mempengaruhi pembiayaan murabahah berdasarkan beberapa rasio risiko antara lain risiko kredit, risiko likuiditas dan risiko operasional, dimana untuk risiko kredit diproksikan dengan rasio Cadangan Kerugian Penurunan Nilai (CKPN), Non Performing Financing (NPF), Konsentrasi Risiko Penyaluran Dana Kepada Debitur Inti. Risiko Likuiditas diproksikan dengan rasio Financing to Depoit Ratio (FDR) dan pembiayaan bagi hasil terhadap total pembiayaan, Sedangkan risiko Operasional diproksikan oleh rasio Biaya Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia (BEI) periode 2009-2018. Teknik analisis data yang digunakan pada penelitian ini ialah teknik analisis regresi linear berganda dengan menggunakan SPSS 23. Hasil dari penelitian adalah bahwa risiko kredit dan risiko likuiditas berpengaruh terhadap pembiayaan murabahah. Disamping itu Implikasi untuk perusahaan perbankan syariah dapat lebih meminimalisasikan risiko-risiko yang ada diperusahaan agar pembiayaan Murabahah sesuai dengan permintaan nasabah.

JEL Classification: G32, G21
Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi
Authors: Prasatya Rahayu Eka , Mulyadi JMV , Suyanto Suyanto
Published: March 2021

ABSTRACT

       This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance.

ABSTRAK

       Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance.

JEL Classification : H26, G38, M41
Dampak Implementasi International Financial Reporting Standard Pada Penyajian Other Comprehensive Income Perusahaan Perdagangan, Jasa, dan Investasi di Indonesia
Authors: Rianto Denny , Ahmar Nurmala
Published: March 2021

ABSTRACT

The purpose of this study is to analyze the presentation of other comprehensive income and its components in the trade, service and investment industries after the implementation of the International Financial Reporting Standard in Indonesia. The sample is the trade, service and investment industry sectors listed in Indonesia Stock Exchange 2012-2015. Other Comprehensive Income (OCI) shall be presented separately in the statements of income since 2013 and re-review for 2012 on the reporting of the relevant year. The components presented include asset revaluation, translation of foreign currency financial statements to reporting currency, actuarial changes in defined benefit obligations, changes in fair value in available-for-sale investments, fair value changes to current, joint and joint venture hedges. The result of the research shows that there is difference of presentation value of other comprehensive comprehensive component. Future research can examine the antecedents and consequent accounts of OCI components in public companies in Indonesia.

ABSTRAK

Tujuan penelitian ini adalah menganalisis penyajian other comprehensive income dan komponennya pada industri perdagangan, jasa, dan investasi pasca penerapan International Financial Reporting Standard di Indonesia. Sampel adalah sektor industri perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Other Comprehensive Income (OCI) wajib disajikan secara terpisah pada laporan laba rugi sejak tahun 2013 dan saji ulang untuk tahun 2012 pada pelaporan tahun yang besangkutan. Komponen yang disajikan mencakup revaluasi aset, penjabaran laporan keuangan mata uang asing ke mata uang pelaporan, perubahan aktuarial dalam imbalan kerja manfaat pasti, perubahan nilai wajar dalam investasi yang tersedia untuk dijual, perubahan nilai wajar terhadap lindung nilai arus, asosiasi dan ventura bersama. Hasil penelitian menunjukkan terdapat perbedaan nilai penyajian komponen other comprehensive income. Riset mendatang dapat meneliti anteseden dan konsekuen akun komponen OCI pada perusahaan public di Indonesia.

JEL Classification: M41, M48
Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah
Authors: Ayu Kusuma Nungki , Darmansyah Darmansyah
Published: March 2021

ABSTRACT

This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia.

ABSTRAK

Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia.

JEL Classification: M40, M42
Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur di Indonesia
Authors: Hadi Mutiara
Published: March 2021

ABSTRACT

This research was conducted to test the effect of Audit Opinion variabels, Publik Ownership and age of the company against the Timeliness in the submission of the financial report on manufacturing company in Indonesia stock exchange period 2012-2016. The population used in this study as the object of the company is manufacturing the raw material companies were listed on the Indonesia stock exchange during the period 2012-2016 as much as 100, while the company was made the object of research (samples) that as many as 20 companies. Sample determination technique using a purposive sampling method of judgement. Hypothesis testing using a multiple regression analysis. The results showed that only the audit opinion and that influence significantly to the timeliness of the submission of the financial statements, while the age of the company but does not significantly affect the timeliness of the submission of the financial statements.

ABSTRAK

Penelitian ini dilakukan untuk menguji pengaruh variabel Opini Audit, Kepemilikan Publik dan Umur Perusahaan terhadap Ketepatan Waktu dalam Penyampaian Laporan Keuangan pada perusahaan manufaktur di Bursa Efek Indonesia periode 2012 – 2016.Populasi yang digunakan dalam penelitian ini sebagai obyek perusahaan adalah perusahaan manufaktur bahan dasar yang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2016 sebanyak 100 perusahaan, sedangkan yang dijadikan obyek penelitian (sampel) yaitu sebanyak 20 perusahaan. Teknik penentuan sampel menggunakan metode purposive judgement sampling. Pengujian hipotesis menggunakan analisis regresi linear. Hasil penelitian menunjukkan bahwa opini audit dan kepemilikan publik yang berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan umur perusahaan berpengaruh tetapi tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan.

JEL Classification: M14, H26, H32
Kinerja Keuangan dan Kemampuan Keuangan Pemerintah Daerah Se-Jabodetabek
Authors: Tarjunajah Tarjunajah , Wiratno Adi
Published: March 2021

ABSTRACT

This study aims to compare the financial performance and financial capacity of the region in the Jabodetabek Regional Government (Jakarta, Bogor, Depok, Tangerang, Bekasi) in 2010-2014 and examine differences in financial performance. The research data is the audited financial statements of local governments. The results showed that the DKI Jakarta Provincial Government had the highest value of the decentralization ratio compared to the other four regional governments. The value of the dependency ratio, the Provincial Government of DKI Jakarta is quite high while the other four local governments are included in the very high category. The regional autonomy ratio of the DKI Jakarta Provincial Government has the highest average value while the other four Regional Governments have very low levels of regional independence. The effectiveness of the Tangerang PAD and Bogor Regency and Depok City proved to be good compared to Bekasi and DKI Jakarta. The efficiency of PAD in Bogor Regency is the least efficient. The test results proved that there was a difference in the degree of decentralization, dependence, independence and share in the Jabodetabek regional government, but there was no difference in effectiveness of PAD, efficiency of PAD, growth and elasticity in the Jabodetabek Regional Government.

ABSTRAK

Studi ini bertujuan untuk mengetahui perbandingan kinerja keuangan dan kemampuan keuangan daerah pada Pemerintah Daerah Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) tahun 2010-2014 serta menguji perbedaan kinerja keuangan. Data penelitian adalah laporan keuangan pemerintah daerah yang telah diaudit. Hasil penelitian menunjukkan bahwa Pemerintah Provinsi DKI Jakarta memiliki nilai rasio derajad desentralisasi paling tinggi dibandingkan empat pemerintah daerah lainnya. Nilai rasio ketergantungan, Pemerintah Provinsi DKI Jakarta cukup tinggi sedangkan empat pemerintah daerah lainnya termasuk kategori sangat tinggi. Rasio kemandirian daerah Pemerintah Provinsi DKI Jakarta memiliki nilai rata-rata paling tinggi sedangkan empat Pemerintah Daerah lainnya memiliki tingkat kemandirian daerah yang sangat rendah. Tingkat efektifitas PAD Tangerang dan Kabupaten Bogor dan Kota Depok terbukti baik dibandingkan Bekasi dan DKI Jakarta. Efisiensi PAD Kabupaten Bogor adalah yang paling kurang efisien. Hasil pengujian terbukti ada perbedaan derajad desentralisasi, ketergantungan, kemandirian dan share pada pemerintah daerah Jabodetabek, namun tidak terdapat perbedaan efektifitas PAD, efisiensi PAD, growth dan elastisitas pada Pemerintah Daerah Jabodetabek.

JEL Classification: M48, H11
Manajemen Risiko, Internal Kontrol, Tata Kelola Perusahaan dan Kinerja Keuangan BUMN dengan Maturity Level Departemen Audit Internal sebagai Pemoderasi
Authors: Monang Nixon Haposan Tampubolon
Published: March 2021

ABSTRACT

Internal Auditor are considered as significant Management  tool in ensuring the proper implementation of company business process to achieve company goals, especially after the financial cases of some big companies.  In accordance with stock market regulation and Goverment regulation (GR and BUMN Laws), the State Own Enterprises (BUMN) in Indonesia must have Internal Audit Department. The various size and maturity (organization size and profesionality) of Internal Audit Department raise very basic question about their capability. The certification of Maturity Level of Internal Audit Department considered as the solution to prove the capability of Internal Audit Department in helping Organization to achieve company objectives, e.g., Financial Performance. This article trying to explore and deliver research idea about the relation of Maturity Level of Internal Audit Department with Company’s management tools consist of Internal Control, Risk Management and Governance in relation to the improvement of Financial Performance in State Own Enterprices

ABSTRAK

Auditor Internal sebagai alat Management dalam mengawasi jalannya proses bisnis perusahaan dalam usaha pencapaian tujuan perusahaan dirasa sangat penting, terutama sejak terjadinya sejumlah kasus keuangan dari beberapa perusahaan besar. Sesuai peraturan Pasar Modal dan Pemerintah (PP dan Undang-undang BUMN), perusahaan BUMN di Indonesia diwajibkan untuk memiliki Departemen Audit Internal. Keberagamanan ukuran dan tingkat kemapanan (besar organisasi dan keahlian) dari Departemen Audit Internal di BUMN menimbulkan pertanyaan mendasar terkait keandalannya. Sertifikasi Maturity Level dari Departemen Audit Internal dipandang sebagai solusi untuk meyakinkan tingkat keandalan Auditor Internal didalam mensuksekan pencapaian tujuan perusahaan yang salah satunya diukur dengan kinerja keuangan. Tulisan ini ingin menguraikan dan memberikan ide penelitian hubungan Maturity Level Departemen Audit Internal dengan alat management perusahaan yang terdiri dari Pengawasan Internal, Manajemen Risiko dan Tata kelola yang ada di Perusahaan dalam rangka peningkatan Kinerja Keuangan Perusahaan BUMN.

JEL Classification : G32, H83
SDG’s Goal Concepts For Sustainability Development On Accountants’ Perspective In Energy Aspect: Evidence From Indonesia
Authors: Sailendra Sailendra
Published: March 2021

ABSTRACT

      This study achievement is to obtain accountants’ perspective in developments in energy. Sample of this study is an accountant with a minimum of five years working experiences in the management and senior manager level working in Indonesia companies and government. This research questions adopted four scale Likert methods. Data collected from respondents participated in this study using online Google form and manual survey method, both online and manual data received from respondents combined into one spreadsheet using excel Microsoft program for future analysis. Total data validity and reliability accepted is that 36 samples tested by SPSS statistic software version 22. Base on the sample received, descriptive statistics analysis shown that average 51% of accountants understand about energy and 61% says that energy sustainability is crucial from their side view. Encourage of energy calculated as part of the accounting system and disclose in the company annual report, also suggested.

ABSTRAK

      Penelitian ini bertujuan untuk mengetahui perspektif akuntan terhadap aspek energi berdasarkan konsep tujuan SDGs untuk pengembangan keberlanjutan terhadap energi. Sampel penelitian adalah akuntan dengan pengalaman kerja minimal lima tahun di level manajemen dan manajer senior yang bekerja di perusahaan dan pemerintah Indonesia. Pertanyaan penelitian mengadopsi empat metode skala Likert. Data yang dikumpulkan dari responden yang berpartisipasi dalam penelitian ini menggunakan google online form dan metode survei manual, baik data online maupun manual yang diterima dari responden digabungkan menjadi satu spreadsheet menggunakan program Microsoft excel untuk dilakukan analisis. Total validitas dan reliabilitas data yang diterima sebanyak 36 sampel yang diuji menggunakan program statistik SPSS versi 22. Berdasarkan sampel yang diterima, analisis statistik deskriptif menunjukkan bahwa rata-rata 51% akuntan memahami tentang energi dan 61% menyatakan bahwa keberlanjutan energi sangat penting dari sisi pandangan mereka. Para akuntan juga mendorong agar energi yang digunakan pada aktifitas bisnis, merupakan bagian dari sistem akuntansi dan diungkapkan dalam laporan tahunan perusahaan, juga sangat disarankan.

JEL Classification: Q56, Q01
Research on the silver in the world flowing into Qing Dynasty
Authors: Wei Jun
Published: March 2021

In the 80 years of foreign trade in the Qing Dynasty, the main flow direction of silver was from Spain and Britain to Qing Dynasty, which is one of the main contents; the other is the materials, process and variety design of the silver flowing into the Qing Dynasty.
Discussion on the influence of preferential tax policies for Small andMicro enterprises in China
Authors: Zhang Zhaoting
Published: March 2021

Small and micro enterprises are an integral part of the enterprise group. They drive the development of society and are also one of the foundations of social and economic development. The division and definition of small and micro enterprises have different connotations in different periods. The preferential tax policies of small and micro enterprises include both the turnover tax incentives such as VAT tax and the income tax incentives such as enterprise income tax. The implementation of preferential tax policies promotes the healthy development of small and micro enterprises.
Investigation and Analysis on the Current Situation of the CommercialBank in China Performing Moral Obligations
Authors: Luo Zhuobi
Published: March 2021

The commercial bank plays a vital role in the process of social and economic development. High debt and strong externality determine that it should perform more powerfully in social moral obligations. This paper launched investigations and analysis on the sit- uation of the commercial banks in China fulfilling moral obligations. By collecting the questionnaires of social public and bank practi- tioners, refining the regulatory data released by the regulatory authorities, analyzing the annual report data publicly disclosed by the commercial banks, comparing the primary data of social responsibility performance of the commercial bank and other industries, it is found that the performance of social moral obligations by the commercial banks in China stays at a reasonable level. At the same time, there are some obvious problems, such as the indifference of moral consciousness, the deviation of ethical behaviors, insufficient gover- nance, and the insufficiency of the security system of moral obligations. Based on China's specific political and economic environment, this paper pushes forward some suggestions to promote the commercial banks in China to fulfill the social moral obligations better.
In the Search of A Language Pedagogical Paradigm, Michał Daszkiewicz and Anna Dąbrowska (Eds.), Krakow: Impuls, 2020, 288 p. – A book review
Authors:   University of Novi Sad, Serbia, Halupka-Rešetar Sabina
Published: March 2021

In the Search of a Language Pedagogical Paradigm, edited by Michał Daszkiewicz (University of Gdańsk) and Anna Dąbrowska (University of Warsaw) is the third volume published within the Educational Role of Language (ERL) framework. Like the volumes that preceded it and in line with the objectives of the ERL Association, which is to study and boost the position of language in education and to bridge the gap between linguistic and educational studies, this volume also explores the many facets of the educational role of language at the level of school, culture, methods and personality. These, along with the experiencing of language by learners in terms of their language beliefs, activity, affect and cognition, represent the main goals and the scope of the ERL Association and are all addressed in the 16 papers which comprise this book. Though the volume centres around how language is and should be implemented in education, the contributions in it can be divided into two parts based on the ERL strands they address. The first part of the book focuses on overall upbringing and includes papers, which make reference to the relationship between schooling, culture, methodology and personality (the ERL framework’s Scope Major). The chapters in second part of the book focus on the process of language learning and explore the links between language and learners’ beliefs, activity, affect and thinking (the framework’s Scope Minor). The editors have struck an excellent balance here, with exactly two papers devoted to each of the strands within the ERL framework.
Carpenter's Legacy: Limiting the Scope of the Electronic Private Search Doctrine
Authors: Mezera Sarah
Published: March 2021

One of the most significant challenges confronting courts and legal scholars in the twenty-first century is the application of Fourth Amendment doctrine to new technology. The circuit split over the application of the private search doctrine to electronic devices exemplifies how courts struggle to apply old doctrines to new circumstances. Some courts take the position that the old doctrine should apply consistently in the new context. Other courts have changed the scope of the old doctrine in order to account for the change in circumstances. The Supreme Court took the latter position in Carpenter v. United States and held that the third-party doctrine does not apply to cell-site location information records. The Court’s willingness to limit the scope of an established doctrine to preserve fundamental privacy interests suggests that Carpenter is just the beginning of a dramatic shift in Fourth Amendment law. This Note argues that the circuit split over the private search doctrine should be resolved by creating a narrow electronic private search doctrine based on the logic of Carpenter.
Judicial protection of several legitimate environmental interests as a way to prevent violations of environmental security
Authors: Yevstihnieiev Andrii
Published: March 2021

The article analyzes some aspects of the legal provision of fire safety in the forests of Ukraine as a component of environmentalsafety on the example of forest fires in Zhytomyr and Kyiv regions in the spring of 2020, the legislative regulation of subordinationand coordination of state and departmental fire protection units on prevention and elimination of forest fires is analyzed, identified someshortcomings of legal regulation in the relevant field. It is concluded that in order to increase the effectiveness of forest fire fighting, itis necessary to improve certain regulations on the interaction of fire departments of different authorities, strengthening their technicalsupport for timely detection of fires and their rapid extinguishing. It is emphasized that Forests play a surprisingly important role inensuring the human right to a safe environment for life and health. It is noted that provided that if fire safety in forests is properlyensured (resulting in the absence of fires or their prompt cessation) will ensure environmental safety, because the environmental risk offire (probability of causing damage to human health or life as a result of harm to human health and life due to environmental pollution(especially atmospheric air).It is concluded that current legislation regulates in detail the activities of the departmental fire protection of the State ForestAgency in the field of prevention and elimination of forest fires, while to the activities of fire departments of the SES of Ukraine aregiven less attention.

According to the results of the analysis of regulations and the main problems that arose during firefighting in Kyiv and Zhytomyrregions in the spring of 2020, we consider it expedient to highlight the following main shortcomings of regulatory and legal regulationof fire safety in the forests of Ukraine:– lack of clear provisions on coordination and subordination of fire brigades of different authorities in the elimination of forest fires;– lack of clear provisions on the coordination of fire brigades and other stare authorities in terms of involving their equipmentfor forest fires.
Legal-Factual Element of Unpaid Privatization of Land Plots by Citizens of Ukraine in the Order of Allotment as of the Basis for the Occurrence of Land Legal Relations of Private Ownership Right
Authors: Grynko Sergiy
Published: March 2021

The article proposes the result of a theoretical study on detection and analysis of the system of the relevant legal facts and legalcompositions as one of the elements of the basis for the occurrence of land legal relations (property rights to land plots) as unpaid privatizationof land plots in the order of allotment. The definition of privatization of land plots in the order of allotment as the basis forthe occurrence of relations of ownership of land under the aforementioned method of acquisition of rights is given.In the sphere of unpaid privatization of land plots by citizens of Ukraine in the order of allotment there is a factor of informationaland normative legal nature in the form of a vast system of objective legal norms, reflecting:– model of complex legal composition, i.e. system (complex) of legal facts and legal compositions, and also legal conditions ofthe basis for the occurrence of the land legal relationship accumulated in the legally defined order by the corresponding persons of theland privatization legal relations;– model of legal consequence in the form of the occurrence of the legal relationship of private ownership of land parcel;– cause-effect relationship between the model of complex legal composition and the model of legal consequence (i.e. matrix relationship).Unpaid privatization of land plots in the order of allotment as a basis for the occurrence of relations of land plot ownership is aholistic system of interrelated circumstances (legal conditions) of legal-factual causal, intellectual, legal normative and informationalnature, which is the source for the occurrence (beginning of existence) of the legal relationship of private ownership of land plot.The legal-factual element of the basis for the occurrence of land-privatization legal relationship is the legal fact of filing a privatizationapplication and the necessary documents that must be attached to the mentioned application.The legal-factual element of the basis for the occurrence of land legal relationship of ownership of land plot in the process ofunpaid privatization of land plots by citizens of Ukraine is quite volumetric and represents a complex legal composition, which consistsof a system (complex) of legal facts and legal compositions, as well as legal conditions of the basis for the occurrence of land legalrelation, accumulated in the stipulated order by the appropriate parties of land-privatization legal relations.
Features of legal regulation of grain sales through the mechanism of mortgage purchases
Authors: Iakubovych Igor
Published: March 2021

The article clarifies that in order to ensure the proper functioning of the grain market in Ukraine, current national legislation providesspecial mechanism of mortgage purchase of grain, which is regulated by the Laws of Ukraine «On Grain and Grain Market inUkraine» of July 4, 2002, «On State Support of Agricultural Economy of Ukraine» of June 24, 2004, adopted in their development bylaws.It is proved that the legal nature of mortgage purchase of grain is manifested in the fact that it can be considered simultaneouslyas a legal model of grain sales, a form of state support for agricultural enterprises, a specific mechanism for lending to agricultural producersin the budget loan. The specifics of state mortgage purchase as a special model of grain sales is as follows: a) the object of mortgagepurchase is exclusively grain (durum wheat, soft wheat, wheat and rye (meslin) grain, corn, barley, winter rye, spring rye), peas,buckwheat, millet, oats, soybeans, sunflower seeds, rapeseed, flax seeds), which has already been harvested, placed in a grain warehouseand ready for sale; b) special subjects of grain mortgage purchase agreements (Agrarian Fund, acting as a creditor on behalf ofthe state, and a subject of agrarian entrepreneurship – a grain producer recognized as a borrower); c) has a term character; d) has a paidnature; e) is applied only if the relevant funds are available in the State Budget; e) is carried out in accordance with the legally approvedand too detailed, which complicates the access of grain producers to the budget loan in the mode of mortgage purchase of grain; e) iscarried out on the basis of a loan agreement, the standard form of which is currently not normatively approved. The mortgage purchaseof grain was carried out during 2000–2014, and after 2014 the relevant funds for the state mortgage procurement of grain in the StateBudget was not provided, and the relevant agreements in the agricultural market were not concluded.