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Analysis and Design of Data Governance at the Financial Services Authority
Get PDFThis research is a case study conducted at the Financial Services Authority on the implementation of a data governance framework based on the model from The Data Management Association in 2017. The purpose of this study is to produce a data governance framework in managing integrated Financial Services Sector data. This study uses a qualitative approach in describing data governance activities. The research instruments were interviews, questionnaires, and content analysis. The results show that data governance frameworks provide guidelines for various parties to act in accordance with the strategies that have been developed. Data governance program at the Financial Services Authority requires further improvements in the form of establishing a data governance charter, assessing the maturity level of data management capabilities, defining the operational framework, adjusting the roadmap, establishing a change management team, creating mechanisms and procedures for handling data problems, and developing tools and techniques which supports the entire data governance program
Impact of Macroeconomic Factors on Underpricing: Case of Indonesia Stock Exchange
Get PDFThe stock market is one of the alternatives chosen by companies to meet their funding needs. The first offering of a company's shares through the stock market to investors is called an Initial Public Offering. At the time of initial public offering, underpricing often occurs when the initial stock price on the primary market is lower than the stock price on the secondary market which will disadvantage the company because the collected funds are not maximum. This research aims to analyze the effect of macroeconomic factors on underpricing in companies conducting IPOs listed on the Indonesia Stock Exchange from 2010 to 2020. Using Regression Linear Analyze we found that macroeconomic variables as Inflation, IDX Composite Index, and GDP significantly affect underpricing on IPO in Indonesia Stock Exchange for 2010 to 202
Kontribusi Usaha Mikro Kecil dan Menengah: Pajak, Corporate Social Responsibility, Shodaqoh, dan Kebermanfaat Usaha
Get PDFThe existence of Micro, Small, and Medium Enterprises (MSMEs), which constitute the largest share in the national economy, is an indicator of the level of community participation in various economic sectors. UMKM towards the environment that is approved by tax, alms, CSR, and business benefit. The method of analysis uses descriptive analysis. Data collection using observations, questionnaires, and direct interviews to 250 MSMEs engaged in batik and grocery stores in Surakarta. 66.8% MSMEs have not paid taxes and 33.2% MSMEs have paid taxes, 96.8% MSMEs in Surakarta have done shodaqoh, 60.8% MSMEs in Surakarta have not done CSR and 37.2% are actively doing CSRs, 85, 6% of MSMEs stated that their businesses provided benefits for the community, while for the community about the business environment. Other findings show that MSMEs who have paid business taxes are long-term business groups, have permanent businesses, and have large-scale relationships and most MSMEs do not do CSR more because they have not seen the benefits of CSR activities
Menjawab Tantangan Pelaksanaan Penagihan Pajak Menuju Reformasi Perpajakan Indonesia
Get PDFTax collection realization at Kanwil DJP Jateng II in 2018 increased sharply, but tax arrears were still large. This study analyzed the challenges faced in implementing tax collection, finding the efforts that have been made to overcome them, and formulating what is needed to optimize tax collection. The study was descriptive qualitative. Primary data, secondary data, and literature studies were used. Primary data were obtained from questionnaires filled by Bailiff and Head of Tax Collection Section, and interviews with the tax officials. Secondary data were obtained from reports and other data. Results showed that the three biggest challenges were: HR, both in quantity and quality; administration, in the form of incomplete or invalid data; and difficulty in finding the taxpayer and the risk of a lawsuit. The efforts that have been made were: increasing the competencies of both hardskill and soft skills; internal coordination, especially with account representatives and tax auditors; management of tax arrears, and conduct coordination with related stakeholders. Things that need to be done to improve tax collection performance are: data accessibility, Bailiff protection, infrastructure, regulations and applications, position and remuneration certainty, and competence
Village Fund Management: A Foucauldian Perspective
Get PDFThe village fund was introduced in 2014 to stimulate development in villages all over Indonesia. However, the special task force of the village fund in the mid of 2017 solely had received 10,000 complaints regarding suspicion of misuse of the village fund, which resulted in 200 village officials end up in jail. Therefore, this study is to explore many aspects affecting the processes of planning and establishing of village budget in a village located at Madura. A qualitative approach is applied in this study to enable researchers to explore many aspects of the management of the village fund. The findings of this study indicate that the Musrenbangdes as a tool in the planning stage were intervened by the head of the village without considering the interests of local society. Consequently, development proposals contained in the Musrenbangdes, which later were elaborated in the RPJMDesa as mid-term programs and the RKPDesa as short-term programs, were determined by the head of the village and his officials. Meanwhile, the head of the village is not equipped to handle the planning and budgeting process of the village fund. Hence, the head of the village placed his right-hand man as a coordinator to manage the village fund, resulting in a lack of transparency in the management of the fund
Pengungkapan Informasi Modal Intelektual, Nilai Perusahaan dan Harga Saham
Get PDFThis study conducted modeling of intellectual capital, firm value and stock price, with the aim of knowing the effect of intellectual capital disclosure on firm value, the effect of intellectual capital disclosure on stock prices and also the effect of firm value on stock prices carried out in banking companies in banking Southeast Asia. The sample selection method used in this study was purposive sampling. Of the 285 banks in Southeast Asia, 222 banks were found to be the samples of this study. The data is processed using the STATA application. The results of this study indicate that the increase in intellectual capital information disclosure carried out by banking companies in Southeast Asia cannot significantly affect the increase in firm value, while on the same occasion the increase in intellectual capital information disclosure itself can significantly affect the increase in stock prices. in the market and other results also show that the increase in firm value can significantly affect the increase in stock prices in the market. The application intellectual capital information disclosure is considered important to optimize stock prices in the market. Penelitian ini melakukan pemodelan akan intelectual capital, nilai perusahaan dan harga saham, dengan tujuan untuk untuk mengetahui pengaruh pengungkapan modal intelektual terhadap nilai perusahaan, pengaruh pengungkapan modal intelektual terhadap harga saham dan juga pengaruh nilai perusahaan terhadap harga saham yang dilakukan pada perusahaan perbankan di Asia Tenggara. Metode pemilihan sampel yang digunakan pada penelitian ini adalah purposive sampling. Dari 285 bank di Asia Tenggara, maka didapati ada 222 bank yang menjadi sampel penelitian ini. Data diolah menggunakan aplikasi STATA. Hasil penelitian ini menunjukan bahwa peningkatan pengungkapan informasi modal intelektual yang dilakukan oleh perusahaan perbankan di Asia Tenggara tidak dapat secara signifikan mempengaruhi peningkatan nilai perusahaan, sementara pada kesempatan yang sama peningkatan pengungkapan informasi modal intelektual itu sendiri dapat secara signifikan mempengaruhi peningkatan harga saham di pasar dan hasil lain juga menunjukkan bahwa meningkatnya nilai perusahaan dapat secara signifikan mempengaruhi peningkatan harga saham di pasar. Penerapan dan pengungkapan informasi modal intelektual dipandang penting untuk mengoptimalkan harga saham di pasar
Analisis Kerjasama Pemanfaatan Aset Daerah
Get PDFThe purpose of this study is to understand and analyze the cooperation in the use of building assets in the XYZ Regency Government. This research uses descriptive qualitative method, the researcher tries to analyze the object of research in accordance with the facts in the field, process the data obtained from the informants and conduct observations and interviews and literature study. The results of this study indicate that cooperation in the use of these assets in terms of PAD is very small compared to the investment issued, and also found a lot of cheating in the management of this cooperation so that there is a strategy that must be done by the Government to optimize PAD by increasing the quality of human resources, and making improvements from themselves. and improvement of standard operating procedures (SOP)
Mengulik Makna Pengelolaan Keuangan Mahasiswa Bidik Misi
Get PDFThis study aims to find out and deeply explore the meaning of Bidikmisi financial management. This type of research uses qualitative methods as a tool in the process of finding answers and a phenomenological approach as a key to observe the informants' awareness. This research required four informants. Based on the description of the phenomenon related to informants' awareness in financial management, Then the result is that Informant Nindy chooses a priority scale in managing his personal finances because it is an easy way. Informant Aidan regrets that he did not manage his personal finances so he did not clearly know his expensesPenelitian ini bertujuan untuk mengetahui dan menggali secara mendalam makna pengelolaan keuangan mahasiswa bidikmisi. Jenis penelitian ini menggunakan metode kualitatif sebagai alat dalam proses penemuan jawaban dan menggunakan pendekatan fenomenologi sebagai kunci untuk mengulik makna kesadaran para informan. Penelitian ini menggunakan empat informan. Berdasarkan hasil deskripsi terhadap fenomena yang berkaitan dengan kesadaran informan dalam melakukan pengelolaan keuangan, maka hasilnya yaitu Informan Nindy memilih skala perioritas dalam melakukan pengelolaan keuangan pribadinya karena hal tersebut merupakan cara yang mudah. Informan Aidan menyesal tidak melakukan pengelolaan keuangan pribadinya sehingga tidak mengetahui secara jelas pengeluarannya