Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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KENDALA DAN HAMBATAN PEMENUHAN KESESUAIAN KEGIATAN PEMANFAATAN RUANG (KKPR) DALAM SERTIPIKASI TANAH MILIK PEMERINTAH KOTA MALANG
No full textIn principle, it can be seen that the granting of land rights is based on the allocation of space in accordance with the spatial plan. In its development, there are still legal phenomena in the form of violations of spatial planning. The law explicitly stipulates that the granting of land rights must be based on the use of space, including in the certification process of Regional Property as an asset security activity. Currently, the Malang City Government is actively implementing a BMD certification program in the form of land in the Malang City Area. The certification of regional government asset land is certainly not carried out without obstacles. Normatively based on the provisions of Article 115 letter c of the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 18 of 2021 concerning Procedures for Determining Management Rights and Land Rights, the Malang City Government is required to attach the requirements for the Conformity of Spatial Utilization Activities document so that the Regional Government in the process of implementing the certification of Regional Property does not carry out potential activities that can result in violations of spatial planning. However, based on the survey that the author has conducted, it is known that it seems that the fulfillment of the KKPR document cannot be carried out following the legal mandate. Moreover, it is known that many of the assets of the Malang city government are settlements utilized by the community. Therefore, further study is needed regarding the obstacles and barriers to fulfilling the suitability of spatial utilization activities (KKPR) in the certification of land owned by the Malang city government
Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023)
Get PDFSustainability reporting serves as a key indicator of a company's implementation of the triple bottom line concept (people, planet, profit). This study aims to examine the influence of tax intensity, intellectual capital, and independent commissioners on sustainability reporting, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This sector was chosen due to its stability and critical role in providing essential goods and services, making social and environmental responsibility highly significant. A quantitative approach was employed using secondary data from 14 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the help of EViews 12.0. The results indicate that tax intensity has a negative effect on sustainability reporting, while intellectual capital and independent commissioners have a positive effect. Firm size does not moderate the effect of tax intensity but does strengthen the influence of intellectual capital and independent commissioners on sustainability reporting. The study recommends that companies enhance the quality of their intellectual capital and the role of independent commissioners, as well as manage tax obligations strategically, in order to improve sustainability reporting performance and long-term reputation
A Comparative Analysis of the Performance of Sharia and Conventional Equity Mutual Funds in Indonesia: A Review of Reputation, Stock Selection, and Market Timing
Get PDFThis study examines the comparative performance of Sharia and conventional equity mutual funds in Indonesia by assessing the influence of reputation, stock selection ability, and market timing on risk-adjusted returns as measured by the Sharpe Ratio. The research is motivated by the increasing demand for Sharia-compliant investment alternatives and the growing competition with conventional financial products. The core problem addressed in this study is whether managerial strategies and reputation significantly differentiate the performance of Sharia-based funds from their conventional counterparts. The primary objectives are to analyze the effects of fund reputation, stock selection skills, and market timing on mutual fund performance and to identify whether significant differences exist between Sharia and conventional funds. This quantitative study employs a comparative and causal associative approach using secondary data from 18 mutual funds (9 Sharia and 9 conventional) over the period 2020–2024. The Sharpe Ratio was calculated to measure performance, while stock selection and market timing abilities were evaluated using the Treynor-Mazuy model. The findings reveal that conventional mutual funds outperform Sharia mutual funds in terms of risk-adjusted return. However, no statistically significant differences were observed in stock selection and market timing abilities between the two fund types. Moreover, fund reputation did not significantly influence performance in either category. These results suggest that external market factors and strategic alignment may have a greater impact than past ratings or technical timing. The study contributes to both academic and practical investment discourse, offering insights for investors and fund managers seeking to optimize performance within ethical and financial constraints
The Influence of Change Management, Financial Compensation, Work Discipline on the Performance of University Cirebon
Get PDFLecturers in a university play an important role because their performance contributes to the progress of the university. Universities demand that lecturers have a high work spirit, as well as be resilient in working with high competence, and high work discipline, but unfortunately, college management pays less attention to lecturer performance issues. Therefore, this study was conducted to address the performance of lecturers of private universities in Cirebon. This study aims to determine the Effect of Change Management, Financial Compensation, and Work Discipline on Lecturer Performance in Private Universities in Cirebon. The type of research used in this study is a quantitative method with an associative research approach. Data collection through questionnaires. Data collection techniques using questionnaires and using statement indicators with a Likert scale of 1-5. The population in this study was lecturers in Cirebon Private Universities, as many as 396, and a sample of 199. The results of the study concluded that Change Management, Financial Compensation, and Work Discipline affect Lecturer Performance
Enhancing Firm Value in Sharia Stocks: The Interplay of Environmental, Financial Performance, and Board Gender Diversity
Get PDFIn the current era, companies are required to prioritize and pay attention to employees, consumers, society and the natural environment. Investors can use firm value as a basis for seeing the company's performance in the coming period. This study aims to examine the effect of environmental performance and financial performance on firm value, with board gender diversity as a moderating variable. This study uses quantitative methods with secondary data. The sample used is 13 companies listed on ISSI and PROPER for the period 2019 - 2023. Data analysis using panel data regression with Eviews12 software. The research findings show that environmental performance has a negative effect on firm value, financial performance (EPS) has a positive effect on firm value and financial performance (ROA and DER) has no effect on firm value. Board gender diversity can strengthen the influence of environmental performance and financial performance (EPS) on firm value and board gender diversity cannot strengthen the influence of environmental performance and financial performance (ROA and DER) on firm value. Based on the results of this study, it is expected to provide the development of the concept of sustainable investment, which considers the social and environmental impacts of its investment on companies in Indonesi
The Influence of Coal Prices, World Oil Prices, Rupiah Exchange Rate, and the 2020 Mineral and Coal Law (Minerba Law) Policy on the Stock Returns of Coal Mining Issuers on the Indonesia Stock Exchange (2015–2025)
Get PDFThis study aims to examine the influence of coal prices, global oil prices, the Rupiah exchange rate, and the implementation of the 2020 Mineral and Coal Law (Minerba Law) on the stock returns of coal mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2025. Using a quantitative approach and secondary data from financial reports, commodity markets, and macroeconomic indicators, this research employs multiple regression analysis to determine the significance and magnitude of each variable's impact on stock returns. The findings are expected to provide insights for investors, policymakers, and industry stakeholders regarding the sensitivity of coal mining stocks to global commodity price fluctuations, exchange rate volatility, and regulatory interventions. The results also aim to contribute to the literature on financial market behavior in the context of developing economies with resource-based industries
The Influence of Popularity, Credibility, and M-Banking Services on Customer Satisfaction and Loyalty at Bank BTN
Get PDFThis study aims to analyze the influence of popularity, credibility, and the efficiency of Bank BTN's mobile banking services on customer satisfaction and loyalty. Utilizing a qualitative approach, data were collected through in-depth interviews with several customers. The findings indicate that both popularity and credibility play a significant role in shaping public interest in becoming customers, while the efficiency of digital services is a critical factor in determining satisfaction and loyalty levels. Recommendations are proposed to enhance digital promotion, improve the efficiency of mobile banking services, and expand product branding to better reach younger generations
Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Get PDFTaxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business. This study aims to determine the psychological and logical realm of tax planning. The research method used is quantitative and through incidental techniques, 100 respondents were obtained. The results of the study indicate that Tax Literacy has an effect on Tax Planning, as well as Taxpayer Morale has an effect on Taxpayer Planning. Furthermore, digital literacy has been shown to moderate the relationship between tax literacy and tax planning, but does not act as a moderator in the influence of tax morale on tax planning. Based on the results of this study, tax planning can be improved by considering the role of individual psychological and logical aspects from a neuroeconomic perspective. The rational and logical aspects of individual tax planners can be the basis for triggering reasonable tax planning and not violating applicable regulations
The Influence of Transformational Leadership, Work-Life Balance, and Organizational Culture on Employee Performance in Finance Corporate
Get PDFThis study aims to analyze the impact of transformational leadership, work-life balance, and organizational culture on employee performance at PT Summit Oto Finance. The basis of this research is about the significance of employee performance in ensuring operational success and company competitiveness, especially in the financial services sector. The research method applied is quantitative, by collecting information using a questionnaire distributed to 100 respondents. The results of regression analysis show that transformational leadership (X1) and organizational culture (X3) have a positive and significant influence on employee performance, while work-life balance (X2) shows a significant negative influence. Assessment for validity and reliability showed that all tools utilized in the research were indeed valid and dependable. At the same time, the third independent variable significantly influences employee performance. This study highlights the significance of leadership style and organizational culture in improving performance, as well as providing more focus in the implementation of work-life balance policies
Implementation of Visual Analytics to Enhance Budget Transparency and Accountability in Surabaya City Government
Get PDFTransparency and accountability are fundamental elements of good governance, especially in regional budget management. However, the complexity of budget reports often makes them difficult for the public to understand, posing a significant challenge to financial transparency. This study aims to explore the application of visual analytics as an innovative approach to enhance budget transparency and accountability in the Surabaya City Government. Using a literature review method, this research analyzes 15 academic articles on budget transparency, accountability, and data visualization. The findings reveal that implementing technologies such as e-budgeting, interactive dashboards, and budget transparency applications significantly improves financial information accessibility. Furthermore, integrating the Regional Financial Management Information System (SIMDA) and engaging communities through Musrenbang forums strengthen budget accountability. However, challenges such as low budget literacy among the public and the need for regular data updates must be addressed. This study concludes that visual analytics not only simplifies complex financial information but also strengthens the relationship between the government and society through transparency. Future research should focus on developing a more integrated visual analytics model that includes spatial data for more effective decision-making