8 research outputs found
Analisis Kesiapan Pemerintah Desa Dalam Pengelolaan Keuangan Sesuai Undang-Undang Desa
No full textPenelitian ini bertujuan untuk menganalisis pengaruh kesiapan individual dan dukungan institusional terhadap motivasi serta pengaruh motivasi terhadap akuntabilitas pengelolaan keuangan pemerintah desa. Sampel dalam penelitian ini adalah seluruh Tim Pelaksana Desa dari 11 Pemerintah Desa yang berada di Kecamatan Poncowarno Kabupaten Kebumen Jawa Tengah yang berjumlah 101 orang. Metode pengumpulan data primer yang dipakai adalah dengan survei melalui penyebaran kuesioner. Alat analisis dalam penelitian ini menggunakan aplikasi Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa kesiapan individu tidak memiliki pengaruh terhadap motivasi, dukungan institusional memiliki pengaruh positif terhadap motivasi, dan motivasi memiliki pengaruh positif terhadap akuntabilitas. Dengan demikian, perlu adanya dukungan institusional yang baik seperti sosialisasi mengenai isi dari UU No. 6 tahun 2014, pelatihan terkait penyelenggaraan pemerintah desa, pelatihan terkait dengan motivasi kerja, serta membangun atmosfer positif antar pimpinan–aparat desa dan antar aparat desa.
Faktor-faktor yang mempengaruhi nilai perusahaan sebelum dan selama masa pandemi Covid-19
No full textTujuan penelitian ini adalah untuk mengetahui bagaimana profitabilitas, likuiditas, dan solvabilitas memengaruhi nilai perusahaan pada perusahaan pariwisata sebelum dan selama masa pandemi Covid-19. Penelitian ini menggunakan 28 sampel perusahaan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2018-2021, di mana teknik yang digunakan untuk pengambilan sampel yaitu purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi uji F, dan uji t dengan menggunakan program SPSS 23. Hasil penelitian menunjukkan bahwa sebelum masa pandemi, rasio profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan rasio likuiditas dan solvabilitas berpengaruh negatif terhadap nilai perusahaan. Hasil penelitian juga menunjukkan bahwa selama masa pandemi, rasio profitabilitas, likuiditas, dan solvabilitas tidak berpengaruh terhadap nilai perusahaan
PENGGUNAAN APLIKASI ATLAS TERHADAP KINERJA AUDITOR
Full text linkThe purpose of this study was to determine whether using ATLAS has an effect on auditor performance as measured by work quality, work quantity, and timeliness with several indicators. The methodology used is qualitative based on observations and interviews with senior auditors at KAP KKSP. The results of this study are ATLAS affects the quality of work on indicators of misstatement detection, compatibility with applicable general standards, and compliance with SOPs. On work quantity, ATLAS affects the indicator of the amount of work that can be completed with targets within a certain time but has no effect on the ability to utilize facilities and infrastructure where ATLAS is positioned as a tool in accommodating audit procedures. Finally, ATLAS affects the timeliness of auditors in completing their work. The limitation of this research is that it is only based on one KAP and is only limited to the offline version of ATLAS
The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia
No full textThis study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles
A Comparative Analysis of Citation Counts in Sinta, Dimensions, and Scopus: A Study of Journals in Islamic Economics, Finance, and Business
Full text linkThis study compared the citation counts of journals in economics, finance, and Islamic business (JEFIB) indexed in three prominent databases: Sinta, Dimensions, and Scopus. JEFIB is indexed in Sinta, with citation data also available from the Dimensions and Scopus databases. A total of five journals were selected from each Sinta category, with the highest citation count from each database—Sinta, Dimensions, and Scopus—being recorded. The citation data were then tabulated for each journal group based on the highest counts from these three databases. The findings reveal that citation counts in Sinta do not always align with those in Dimensions and Scopus, primarily due to differences in the data sources used for citation tracking. Sinta relies on data from Google Scholar, encompassing a broader range of publications, while Dimensions tracks citations from journals indexed by Crossref. Scopus citations, on the other hand, depend on the total number of citations of journal articles included in the Scopus database. Furthermore, the citation counts are influenced by factors such as the number of journal volumes, the total number of published documents, and the accreditation level of the journal. This study underscores the importance of considering citation data from multiple platforms—Sinta, Dimensions, and Scopus—when evaluating the impact of journals within the global academic community
Improving the work position of worker based on manual material handling in rice mill industry
No full textBuilding a Halal Ecosystem Through Sharia Business Education and MSME Mentoring
No full textThe concepts of halal and thayyib serve as fundamental pillars of Islamic-based business, encompassing not only the products consumed but also the entire underlying business process. Micro, Small, and Medium Enterprises (MSMEs) located around the Faculty of Business and Economics (FBE), Universitas Islam Indonesia (UII), particularly in Dero Hamlet, Ngringin, demonstrate considerable potential for developing Sharia-compliant business practices. However, limited knowledge regarding the concepts of halal, Islamic business management, and the halal certification process remains a major constraint. This community service program was designed to enhance literacy and practical implementation of halal business principles through the Sharia Business School for MSMEs, which integrates educational sessions, training activities, and halal certification assistance. The methodology comprised three main stages: assessment, training, and evaluation. The results indicate an improvement in participants’ understanding of the Islamic business cycle and a heightened awareness of the importance of halal certification. This initiative is expected to serve as a sustainable model for community empowerment, contributing to the establishment of a Halalan Thayyiban business ecosystem within the FBE UII environment
Pemberdayaan UMKM melalui Pendampingan Penyusunan Laporan Keberlanjutan: Pendekatan Partisipatif dalam Meningkatkan Daya Saing Berkelanjutan: Indonesia
Full text linkSustainability issues have become a central concern in contemporary business practices, including within the Micro, Small, and Medium Enterprises (MSMEs) sector, driven by increasing stakeholder demands for environmental, social, and governance (ESG) performance. Brownies Cinta MSME, as a rapidly growing enterprise in Indonesia, demonstrates significant economic potential but faces challenges related to production waste management, energy consumption, and social responsibility. To date, the enterprise has not developed a sustainability report as a formal instrument to measure and communicate its sustainability performance. This community engagement initiative aims to enhance the capacity of Brownies Cinta MSME to understand and prepare a sustainability report based on the Global Reporting Initiative (GRI) Standards. The program employed a collaborative approach through online training and mentoring involving the MSME partner and the University of Southampton. Data were collected using a triangulation method, combining questionnaires, in-depth interviews, direct observation, and Focus Group Discussions (FGDs), with a particular emphasis on environmental (GRI 300) and social (GRI 400) aspects. The data were analyzed using descriptive and qualitative approaches within the GRI framework, complemented by a materiality assessment to identify the most relevant sustainability issues. The results indicate an improvement in the partner’s understanding of sustainability practices and the successful development of a draft sustainability report aligned with GRI Standards. This initiative is expected to support the implementation of sustainable business practices and strengthen MSMEs’ transparency and accountability toward their stakeholders.Isu keberlanjutan semakin menjadi perhatian utama dalam praktik bisnis, termasuk pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM), seiring meningkatnya tuntutan pemangku kepentingan terhadap kinerja lingkungan, sosial, dan tata kelola perusahaan. UMKM Brownies Cinta sebagai salah satu UMKM yang berkembang pesat di Indonesia memiliki potensi ekonomi yang signifikan, namun menghadapi tantangan terkait pengelolaan limbah produksi, penggunaan energi, serta tanggung jawab sosial. Hingga saat ini, UMKM tersebut belum memiliki sustainability report sebagai instrumen formal untuk mengukur dan mengkomunikasikan kinerja keberlanjutan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM Brownies Cinta dalam memahami dan menyusun sustainability report berbasis standar Global Reporting Initiative (GRI). Metode pelaksanaan menggunakan pendekatan kolaboratif melalui pelatihan dan pendampingan daring yang melibatkan UMKM mitra dan University of Southampton. Pengumpulan data dilakukan dengan metode triangulasi melalui kuesioner, wawancara mendalam, observasi langsung, serta Focus Group Discussion (FGD), dengan fokus pada aspek lingkungan (GRI 300) dan sosial (GRI 400). Data dianalisis secara deskriptif dan kualitatif menggunakan framework GRI, dilengkapi dengan analisis materialitas untuk menentukan isu keberlanjutan yang paling relevan. Hasil kegiatan menunjukkan meningkatnya pemahaman mitra terhadap praktik keberlanjutan serta tersusunnya draft sustainability report yang sesuai dengan standar GRI. Kegiatan ini diharapkan dapat mendorong implementasi praktik bisnis berkelanjutan dan memperkuat transparansi serta akuntabilitas UMKM kepada para pemangku kepentingan
