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Enterprise Risk Management Implementation Maturity in Non Bank and Financial Companies
No full textPrevious studies of ERM implementation mostly using dummy variable to figure out relation with its determinant. Until today, studies that using risk management maturity as real variable are limited. Therefore, this study intends to determine the maturity level of ERM implementation in non-financial companies listed on Indonesia Stock Exchange during period 2015 and influence of firm’s total assets, total employee, leverage and public ownership to the ERM maturity. The method use are qualitative and multiple regression analysis. The result of data analysis showed that ERM implementation in selected sample during 2015 are still low (majority in initial and repeatable level). In addition, from determinant factors only total asset that have significant influence to the ERM maturity. This result implies that non-financial listed companies are vulnerable to risks. Management should consider future benefit of a mature ERM, not only to comply with regulation.DOI: 10.15408/etk.v16i2.5440
Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company
No full textThe purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted SFAS No. 16 (2012). The analysis used in this study are multiple regression, for the period 2012-2015. The results showed that operating cash flow has no effect on non-sampled companies revaluation, while the sample of firms that perform revaluation proves that operating cash flow has a positive and significant impact on the abnormal return. Moreover, the effect of revaluation policy can strengthen the influence between operating cash flow to the firm abnormal return than non revaluation.DOI: 10.15408/etk.v16i1.482
Entrepreneurial Government Attitude Towards The Performance of Local Government Officials
No full textPublic demand for the implementation of good governance in the public sector for several years has been increasing because the performance of public services does not seem to meet public expectations. The purpose of this study is to determine the influence of entrepreneurial mental attitude on the performance of the government apparatus in the district of Sitaro Islands. The analytical method used is associative and relies on multiple linear regression. The results show that both simultaneously and partially, entrepreneurial government mental attitudes including innovator, brave and creative attitudes, creating value and recognizing opportunities, communication skills, human mobility, and resource have a positive and significant impact on the performance of government officials. The results also show the attitude of innovators has the lowest variable value which means that the leaders should enhance the attitude of Mental Entrepreneurial by improving the employees’ attitude of innovators, either through leadership training, entrepreneurship, or education quality improvement, therefore the performance of the officials may be enhanced.DOI: 10.15408/etk.v16i2.496
Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking
No full textThis study aims to determine the variables that affect the financing in the Islamic rural banking in Indonesia. The data used in this study is a monthly time series data that is from June 2009 until June 2015 in the monthly financial statements Islamic Banking Statistics published by Bank Indonesia. The analytical method used in this research is multiple linear regressions. The results of data analysis showed that the variables simultaneously deposit fund, capital adequacy ratio, inflation, exchange rate and the level of revenue sharing significantly influence the composition of financing. Partially deposit funds and the exchange rate significant positive effect, while capital adequacy ratio had a negative effect. Variable inflation and the level of revenue sharing do not significantly influence the composition of financing. This result implies that Islamic rural banking should increase the deposit funds to increase the mudaraba financing.DOI: 10.15408/etk.v16i1.4638
Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
No full textThe purpose of this study is to determine the role of the board of directors as an operating executive, as the company\u27s supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic insurance industry. The method used is multiple regression analysis and Moderated Regression Analysis. Data of company successfully researched as many as 15 Islamic insurance companies in Indonesia with a study period of 2011 to 2015. The results showed that the board does not affect the financial performance of Takaful. Commissioners, managerial ownership, institutional ownership and leverage positive effect on the financial performance of Islamic insurance industry in Indonesia. The size of the company weakens the relationship between the number of directors and leverage to financial performance, and did not moderate the relationship between the number of commissioners, managerial ownership and institutional ownership of the financial performance of Islamic insurance industry..DOI: 10.15408/etk.v16i1.464
Development Strategy of Microtakaful Institutions: Case Study Working Group Indonesia
No full textIndonesia is becoming one of potential countries in microtakaful institutions development. One of the expert in microtakaful is Takmin Working Group. TWG is a group of initiators who have commitment to develop micro takaful in Indonesia. Its members consist ofexperts in Islamic insurance, micro finance and accounting. The research objectives of this study are to identify and analyze the problems faced by TWG in developing of microtakaful institutions and identify the solutions to solve those kinds of problems, by using AnalticHierarchy Process (AHP) method. The finding of this study shows the most priority solutions that can be undertake by Takmin Working Group to solve these both internal and external problem is information system development, and then followed by innovative product development. Communication & visitation to Islamic micro finance institutions and socialization about micro takaful product to society are being less priority on this matter.DOI: 10.15408/etk.v16i2.526
Islamic Banking and Empowerment of Small Medium Enterprise
No full textThis study explores the effectiveness of developing SMEs with role of Islamic Banking in Indonesia. The study also want to prove the role of Islamic banking to help SMEs in Indonesia based on data and research. Data analysis and methods that used in this study is descriptive statistical methods. Descriptive statistics will elaborate with some explanation data and can be figured by frequency distribution and center of distribution data. The result shows that development of SMEs regarding both the number of business units, employment, and financing from Islamic banking indicates a positive direction or increased significantly. In addition, the interaction between SMEs and Islamic banking is quite close relatively but need to be upgraded. The study only gives general overview and description about positive impact from Islamic banking mechanism to stimulate SMEs in Indonesia. The data and result provided still need to be discussed with more comprehensive literature and fact study on the ground.DOI:10.15408/etk.v16i2.5355