30 research outputs found
PENGARUH ALMA TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThis study aims to determine the effect of ALMA on financial performance with Entity Value as an intervening variable. This type of research used a descriptive approach and explanatory approach, with exogenous variables namely ALMA and endogenous variables are financial performance and firm value. This study takes the population of all publicly listed banks listed on the IDX, as many as 37 (thirty seven) banks. In determining the sample, a purposive sampling technique was used. This study found that ALMA had a negative effect on company performance. ALMA has an indirect effect on firm value, company performance has an indirect effect on company value, ALMA through Company Performance has an indirect and significant effect on company value on several banks listed on the Indonesia Stock Exchange. The optimal application of ALMA enables all series of banking activities to be effective, efficient and effective
Peran Financial Technology (FinTech) dalam Meningkatkan Inklusi Keuangan di Indonesia: The Role of Financial Technology (FinTech) in Increasing Financial Inclusion in Indonesia
No full textTujuan dari penelitian ini adalah untuk menganalisis peran Financial Technology (FinTech) dalam meningkatkan inklusi keuangan di Indonesia pada tahun 2023. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan teknik studi literatur, mengacu pada berbagai sumber akademik, laporan resmi, serta data dari Otoritas Jasa Keuangan (OJK) dan Asosiasi FinTech Indonesia (AFTECH). Hasil penelitian menunjukkan bahwa FinTech memiliki dampak yang signifikan terhadap inklusi keuangan dengan memperluas akses terhadap layanan keuangan, terutama bagi masyarakat yang belum terjangkau oleh sistem perbankan konvensional. Layanan seperti: P2P lending, pembayaran digital, investasi online, dan asuransi digital telah membantu meningkatkan akses keuangan dan mendorong pertumbuhan ekonomi digital. Data menunjukkan bahwa terdapat 101 perusahaan P2P lending berizin OJK dan 366 perusahaan FinTech yang beroperasi di berbagai sektor keuangan di Indonesia. Namun, masih terdapat berbagai tantangan yang perlu diatasi, termasuk rendahnya literasi keuangan, infrastruktur digital yang belum merata, serta keamanan data pengguna. Untuk mengatasi kendala ini, diperlukan regulasi yang ketat, peningkatan edukasi keuangan, serta kolaborasi antara pemerintah dan pelaku industri. Kesimpulan dari penelitian ini menegaskan bahwa FinTech memiliki potensi besar dalam mendukung inklusi keuangan di Indonesia. Dengan regulasi yang tepat dan edukasi yang lebih luas, FinTech dapat menjadi solusi utama dalam membangun ekosistem keuangan yang lebih inklusif dan berkelanjutan
Pengaruh Intellectual Capital Dan Asset and Liability Management Terhadap Kinerja Keuangan Dan Nilai Perusahaan Pada Bank Yang Terdaftar Di Bursa Efek Indonesia
No full textAutomatic image processing and analysis of rock fragmentation-comparison of systems and new guidelines for testing the systems
No full textThe development of an automatic image processing and analysis system for rock fragmentation was started in Lulea in the beginning of the 1980's and the result was presented at Fragblast 1 (First International Symposium on Rock Fragmentation by Blasting) in Lulea in 1983. Since that, many countries like; Australia, Canada, France, Germany and USA have started their own development of automatic image processing and analysis systems. The ISRM Commission on Fragmentation by Blasting found that the time had come to make a state of the art report of the technique and the former ISRM President John Franklin was asked to arrange a workshop in connection to Fragblast 5 in Montreal in co-operation with Takis Katsabanis from Queens University, Ontario, Canada. Some principal data from Automatic image processing and analysis systems presented at the workshop are collected and compared in this paper. Also strategic issues regarding fragmentation analysis and the presentation of fragment size distributions, which were posted by the author of this paper in the poster session at Fragblast 5, are discussed after getting feed back from the participants. A proposal for an international testing procedure of the accuracy of the automatic image processing and analysis systems is presented.</p
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office
No full textThe value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga & Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga & PE-companion tax consultant, successfully effectively
Between Profit and Value: Can Capital Structure Carry the Weight?
No full textThe Jakarta Islamic Index (JII) showcases firms with strong competitive advantage and investment appeal grounded in transparency and Sharia compliance. This study deepens understanding of capital structure dynamics by analyzing how profitability and growth opportunities shape firm value, both directly and through financial leverage. Drawing from a sample of 60 observations across 30 listed JII firms, the study employs panel data path analysis to test hypothesized relationships. Findings reveal that both profitability and growth opportunity significantly influence capital structure and firm value. Moreover, capital structure independently affects firm value, though it does not mediate the impact of the two antecedents. These insights refine capital structure theory in an Islamic equity context and illuminate the nuanced role of financial strategy in value creation. Practically, the results guide investors in screening high-potential Sharia-compliant firms and support managers in crafting funding strategies aligned with both financial performance and Islamic principles.Penelitian ini bertujuan menggali dan memaknai pengalaman akuntan sebagai debitur pinjaman berbasis online. Penelitian ini menggunakan pendekatan fenomenologi dimana subjek penelitiannya adalah debitur pinjaman berbasis online yang berprofesi sebagai akuntan. Pinjaman berbasis online telah menjebak hampir semua kalangan termasuk akuntan. Bahkan, kesadaran akuntan bertentangan dengan realitasnya sebagai debitur pinjaman berbasis online. Akuntansi bukan hanya sebagai praktik teknis, tetapi juga praktik sosial dan praktik moral yang dapat mengatasi berbagai persoalan keuangan termasuk pinjaman berbasis online. Hasil penelitian ini menyimpulkan bahwa akuntansi yang didasari perspektif Pancasila telah memotivasi dan memandu akuntan dalam menuntaskan persoalan keuangannya terkait dengan pinjaman berbasis online. Temuan ini relevan dengan hasil penelitian terdahulu bahwa akuntansi memiliki sudut pandang yang beragam salah satunya berdasarkan perspektif Pancasila. Penelitian sebelumnya yang bersifat teoritis dibuktikan oleh penelitian ini dalam tataran praktis. Studi ini mengisi gap penelitian tentang peran akuntansi perspektif Pancasila dengan menyajikan pengalaman akuntan sebagai debitur pinjaman berbasis online. Secara praktis, penelitian ini menawarkan peran akuntansi perspektif Pancasila dalam mengurai masalah keuangan seperti jebakan pinjaman berbasis online kepada berbagai pihak
UPAYA MEMBANGUN EPISTEMOLOGI ISLAM (Studi Pada Pembelajaran Buku “Our Philosophy” di RausyanFikr Yogyakarta)
No full textRausyanFikr Institute is an agency of the study and publication of the book lies in Kaliurang Yogyakarta. The institute focuses on the study of philosophy and Islamic thought. Study participants were students from various regions in Indonesia. In this study, the authors focused on building the Islamic epistemology through the book “Our Philosophy” by Baqir Sadr, an Iraqi cleric concerned about world issues and an architect revolutionary thinking. This book thoroughly dissected in RausyanFikr Institute and has been a curriculum epistemology at the agency. The author will show the opinion epistemology Baqir Sadr to view some Western thinkers such as Plato, Descartes, Immanuel Kant, and John Locke. He himself offered his thoughts as he constructions as “disposesion” (nazhariyah intiz’ā)
PELAKSANAAN DAN FUNGSI PEMELIHARAAN ARSIP PADA DINAS KEARSIPAN DAN PERPUSTAKAAN DAERAH KABUPATEN MAMASA
No full textThis study aims to determine the implementation and maintenance functions of archives in the Regional Archives and Library Office of Mamasa Regency, as well as the factors that influence them. This study the author uses a descriptive qualitative approach that describes the reality of the events under study. The data used in this study are primary data and secondary data. The results showed that the implementation of records management policies in the Office of Archives and Library of Mamasa Regency had not been fully implemented. The factors that support the implementation of records management policies are strong commitment from the Regional Government, availability of equipment, Archival Guidelines, archival training, and provision of incentive officers. While the inhibiting factor is the procedure is too complicated, the lack of awareness and understanding of employees about the importance of the archive, the number of archival officers is still lacking, and the archive is still seen as a less attractive field. The archive management strategy that can be applied is the procurement of archives in the processing unit, the addition of archival officers in the archival unit, changes in the incoming mail control lines, the creation of archival storage schedules and the development of archive functional organizations
La educación del carácter fundamentada en los valores y normas del sistema filosófico de Indonesia
No full textEste artículo demostrará cómo el nacionalismo afecta a las actitudes y comportamientos de los estudiantes,
moldeados por las normas y valores de Pancasila, un sistema filosófico. La metodología empleada para la
recopilación de datos consiste en una revisión sistemática (metasíntesis) de fuentes digitales, que abarca un
análisis de estudios metaetnográficos. El modelo metaetnográfico funciona como herramienta interpretativa,
permitiendo un examen exhaustivo de estudios fundamentales y su relación con la educación del carácter en el nacionalismo dentro del marco de Pancasila. Primero hay que obtener datos “iterativos” (en espiral) para entrar en el ámbito de los estudios interpretativos. Una comprensión exhaustiva de la filosofía de Pancasila requiere desglosar los datos en sus partes constituyentes, a saber, las dimensiones ontológica, epistemológica y axiológica de la filosofía de Pancasila. El enfoque interpretativo empleado por el autor permite hacer una crónica de los avances en la educación del carácter, con especial atención al fomento del sentido nacional de los alumnos. Este enfoque se fundamenta en los valores y la apreciación de las normas encapsuladas en Pancasila, que aún no se han manifestado en el contexto escolar. Además, el autor amplía el estudio fundamental analizando meticulosamente el concepto de Pancasila dentro de una intrincada red de interpretaciones filosóficas. Este complejo análisis trata de dilucidar la esencia de la existencia que los estudiantes deben abrazar como aspiración en sus vidas. El objetivo es que los estudiantes puedan encontrar los valores de las normas de vida que están en el espíritu de Pancasila.//This article will demonstrate how nationalism affects students’ attitudes and behaviors, shaped by the norms and values of Pancasila, a philosophical system. The methodology employed for data collection involves a systematic review (meta-synthesis) of digital sources, encompassing an analysis of meta-ethnographic studies. The meta-ethnographic model functions as an interpretive tool, enabling a comprehensive examination of pivotal studies and their relationship to character education in nationalism within the Pancasila framework. One must first obtain “iterative” (spiral) data to enter the realm of interpretive studies. A comprehensive understanding of Pancasila’s
philosophy necessitates breaking down the data into its constituent parts, namely the ontological,
epistemological, and axiological dimensions of Pancasila’s philosophy. The interpretive approach
employed by the author allows for the chronicling of progress in character education, with a
particular focus on fostering students’ sense of nationalism. This approach is grounded in the values
and appreciation of norms encapsulated in Pancasila, which have not yet manifested in the school
context. Furthermore, the author extends the fundamental study by meticulously analyzing the
concept of Pancasila within an intricate web of philosophical interpretations. This intricate analysis
endeavors to elucidate the essence of existence that students must embrace aspirations in their lives.
The goal is that students can find the values of life norms that are by the spirit of Pancasila
Gravity flow of broken rock : What is known and unknown
No full textThe knowledge in the field has been reviewed by literature studies, and using experience from personal research in sublevel caving. There is a lot of material regarding gravity flow of fine grained materials in bins, but the theory of flow for these materials are normally not applicable for coarse blasted rock. This study was therefore concentrated towards coarse rock fragments created after blasting in orebodies. The goal for this study was to make a report of known knowledge, and identify what we have to learn more about. The Bergmark-Roos theory, which was a paradigm shift in the science of gravity flow, is today the best mathematical theory for calculation of the drawbody for a homogenous material or when we wish to simulate the mean drawbody for a large number of draws. The Bergmark-Roos theory must however be improved, so it can take into account the flow pipe effect. When this is done it will be possible to construct a 3D computer model for calculation of ore extraction versus amount of loaded ore and waste. It is also necessary to find the 3D shape of the flow cone to be able to calculate the 3D ore rest that normally develops on footwalls. Calculations should be done for the draw on several sublevels including determination of the ore losses and temporary ore rests. First when this computer model is developed optimisation of ore recovery and waste rock dilution can start for a given orebody. The author points out the importance for international co-operation and standardisation of methods for determination of material properties. More field tests and model blasting tests should also be done. When enough knowledge is gathered, a handbook of the optimisation of sublevel and block caving should be written</p
