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Problem setting. One of the cross-cutting lines of the current stage of public administration reform is the creation of a professional, efficient, effective, transparent and flexible system of executive authorities, which will be a prerequisite for the development of good governance in Ukraine. To do this, it is important to make the institutional capacity building (ICB) of such organizations. Institutional capacity is the ability of executive authorities to effectively achieve its goals, to maintain sustainable operation in the long run, to make high-quality public administration decisions with the broad involvement of beneficiaries and stakeholders.Recent research and publications analysis. Some aspects of the institutional capacity of public institutions have been the subject of domestic research by L.Kulish, O.Naumov, S.Brekhov, L.Naumova, O.Chemerys, M.Voinovskyi, N.Kolisnychenko, O.Ros, H.Shchedrova, K.Petrenko.Highlighting previously unsettled parts of the general problem. Despite a significant number of publications, the issue of the institutional capacity of the executive authorities still remains poorly explored in the science of public administration. Institutional capacity building instruments, one of which is an institutional audit, in particular, need to be further studied. The usage of institutional audit not only strengthens the institutional capacity of the executive authorities, but also forms the basis for the implementation of good governance approaches in the system of public administration. That is why the selected area of research is extremely important in modern conditions of public administration reform in Ukraine.Paper main body. The concept of audit at the present stage is no longer limited to financial control. The general audit methodology, which includes external assessment or self-assessment in accordance with established standards, establishing a certain current state of affairs, identifying opportunities for development and making recommendations, allows it to be adapted to all procedures, processes, operations and systems of any organization. But the purpose of the audit remains the same – to make sure that the functioning of the institution is carried out within a certain budget, goals, requirements or rules.The need to separate institutional audit from audit in public sector is due to current trends of the institutional capacity building of public institutions.To assist the executive authorities in the institutional capacity building, we use the institutional audit mechanism, by which we mean the instrument of public monitoring and control of institutional capacity of public institutions as the ability of these organizations to effectively achieve its mission and maintain long-term sustainability and quality of public services as a result of public administration functions performed by public institutions. And although the institutional audit is essentially part of the public administration function of monitoring and control, it is focused not on identifying violations and further application of sanctions to responsible persons, but on finding potential for institutional development of executive authorities, effective and efficient performance of its functions.The institutional capacity building of executive authorities involves increasing its capacity for sustainable, consistent and reliable implementation of goals and objectives. In practice, it means improving the organization's management system, including decision-making, financial management, human resource management processes, establishing effective internal and external communication, and so on.An important component of institutional audit is the actual assessment of institutional capacity, which aims to outline the organizational and behavioral aspects of the system that contribute to its efficiency. Through evaluation, the executive authorities receive a diagnosis of the internal environment, processes and goals, as well as a better understanding of the role of all stakeholders. The results of the assessment are the answer to the question "What are the shortcomings in the planning, implementation and effectiveness of a particular executive authorities?". And every shortcoming identified today is a potential opportunity for development tomorrow.The efficiency of the institutional capacity assessment process and institutional audit in general depends on many factors, which can be divided into internal and external. Internal factors, as a rule, relate to the transparency of the executive authority, in particular the interest and willingness of its management to communicate with auditors, the presence of the request of the institution itself to undergo an institutional audit. Instead, external factors in the efficiency of institutional audit are more concerned with involving stakeholders in this process. Moreover, researchers and experts consider the involvement of stakeholders not only as subjects of the audit process, but also as drivers for the implementation of measures to increase the institutional capacity of the executive authority.In this context, we consider it appropriate to involve the public in the face of non-government organizations (NGOs) as independent institutional auditors. In particular, these may be organizations or coalitions of organizations operating in a field similar to a public institution. For example, NGOs working with people with disabilities could conduct institutional audits for social policy departments of local government administrations.The process of the institutional capacity building of executive authorities doesn't give immediate results, because it is accompanied by changes within the organization, which always, despite the positive or negative, cause resistance from personnel. Add to this the over-bureaucratized structures and processes of public administration decision-making, the prevalence of political expediency over economy, efficiency and effectiveness, and the lack of a strategy, but also a clearly defined mission, in most executive authorities, we will be given an incredibly difficult task for an institutional audit. However, without overcoming these obstacles and ensuring sustainable institutional development of public institutions, it is impossible to form an effective system of public administration or build a democratic, social and legal state.Conclusions of the research and prospects for further studies. The institutional capacity building of the executive authorities is an important step towards implementing the concept of good governance in Ukraine and bringing public institutions to a qualitatively new level of functioning. Harmonization of such key components of a public institution as mission and vision, management system, corporate culture, organizational structure, communication within the organization and with the external environment, staff training and motivation system, work practices and procedures, will allow executive authorities to implement its tasks and achieve the objectives. And the continuous connection with the beneficiaries and stakeholders present in the institutional audit will increase the transparency and parity of the government's interaction with the public, which is the key to the democratization of public relations in the state.However, in the domestic realities, institutional audit does not have sufficient methodological and regulatory support, and what is available is scattered between different laws, regulations and even types of audit. Systematization of legal bases of institutional audit and strengthening of methodological basis of its carrying out is a key direction of further scientific studies. ; Розглянуто систему аудитів у публічному секторі та визначено роль інституційного аудиту в підвищенні інституційної спроможності органів виконавчої влади та формуванні засад доброго врядування. Виокремлено напрямки посилення інституційної спроможності органів виконавчої влади. Визначено об'єкт, результати та потенційні вигоди процесу оцінювання інституційної спроможності як складової інституційного аудиту. З метою підвищення ефективності інституційного аудиту запропоновано залучати громадські об'єднання до інституційного аудиту відповідних органів виконавчої влади чи їх структурних підрозділів.

PENGARUH LABELISASI HALAL DAN KESADARAN HALAL TERHADAP PERILAKU KONSUMEN MEMBELI PRODUK MAKANAN HALAL (STUDI KASUS PADA MAHASISWA JURUSAN EKONOMI ISLAM FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TANJUNGPURA) Fathur RahiminB01112128Program Studi Ekonomi PembangunanFakultas Ekonomi Dan BisnisUniversitas Tanjungpura Pontianak ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis hubungan dan pengaruh labelisasi halal dan kesadaran halal terhadap perilaku konsumen membeli produk makanan halal.Penelitian ini merupakan penelitian assosiatif yang menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah mahasiswa muslim jurusan Ekonomi Islam Fakultas Ekonomi dan Bisnis Universitas Tanjungpura. Sampel yang digunakan dalam penelitian ini sebanyak 67 responden. Teknik pengumpulan data penelitian menggunakan kuesioner yang ditebarkan langsung menemui respondennya dan kuesioner online. Teknik analisis data yang digunakan adalah korelasi rank Spearman, sedangkan untuk uji signifikansi menggunakan uji t.Hasil penelitian menunjukkan bahwa: (1) terdapat hubungan yang positif dan signifikan antara labelisasi halal dengan perilaku konsumen membeli produk makanan halal dengan nilai rho koefisien spearman's sebesar 0,544 menunjukkan hubungan positif dan hubungan antar variabel dalam kategori sedang dan tingkat signifikasi sebesar 0,000 < 0,05. (2) Terdapat hubungan yang positif dan signifikan antara kesadaran halal dengan perilaku konsumen membeli produk makanan halal dengan nilai rho koefisien spearman's sebesar 0,490 menunjukkan hubungan positif dan hubungan antar variabel dalam kategori sedang dan tingkat signifikasi sebesar 0,000 < 0,05.Kata Kunci : Makanan Halal, Perilaku Konsumen, Labelisasi Halal, Kesadaran Halal DAFTAR PUSTAKA Agustian, E & Sujana. (2013). Pengaruh Labelisasi Halal Terhadap Keputusan Pembelian Konsumen Studi Kasus Pada Produk Wall's Conello. Jurnal Ilmiah Manajemen Kesatuan, 1(2),169-178.Al-Quran dan terjemahan. Al-Imam Abul Fida Isma'il Ibnu Katsir ad-Dimasyqi. (2002). Terjemah Tafsir Ibnu Katsir Juz 2. Bandung: Sinar Baru al-Gensindo.Adisasmito, W. (2008). Analisis Kebijakan Nasional MUI dan BPOM dalam Labeling Obat dan Makanan. Jakarta: Fakultas Kesehatan, Universitas Indonesia.Anggraeni, M. (2016). Pengaruh Persepsi Label Halal, Citra Merek (Brand Image), dan Word Of Mouth Terhadap Minat Beli Ulang Produk (Studi Kasus Pada Restoran Solaria Ambarukmo Plaza Yogyakarta). Skripsi. Yogyakarta: Program Studi Manajemen Fakultas Ekonomi Universitas Negeri Yogyakarta.An-Nawawi, I. (2004). Terjemahan Hadist Arbain An-Nawawiyah. Jakarta: Sholahuddin Press.Ardyanti, N., Nashril, & Helmi, M. (2013). A Study on Halal Awareness Among muslim Customers in Klang Valley. 4th International Conference on Business Economic Research (4th icber 2013) Proceeding (pp. 1073-1087). Bandung, Indonesia: Goden Flower Hotel.Azmi, M. S. (2016). Pengaruh Green Product, Green Advertising, dan Green Brand terhadap Keputusan Pembelian Lampu Led Philips (Studi Kasus pada Konsumen Lampu LED Philips di Kecamatan Minggir, Kabupaten Sleman). Skripsi. Yogyakarta : Program Studi Manajemen-Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Yogyakarta.Badan Pusat Statistik. (2010). Sensus Penduduk 2010. Diakses dari https://sp2010.bps.go.id/index.php/site/tabel?tid=321.Bagian Proyek Pembinaan Pangan Halal Direktorat Jenderal Bimbingan Masyarakat Islam Dan Penyelenggaraan Haji. (2003). Pedoman Labelisasi Halal. Jakarta: Departemen Agama.Budiaji, W. (2013). Skala pengukuran dan jumlah respon skala likert (the measurement scale and the number of responses in likert scale). Jurnal Ilmu Pertanian dan Perikanan, 2 (2), 127-133.D'Souza, C., Taghian, M., Lamb, P., and Peretiatkos, R. (2006). "Green Products and Corporate Strategy: An Empirical Investigation". Society and Business Review, 1(2), 144 – 157.Fatkhurohmah. (2015). Pengaruh Pemahaman Label Halal dan Faktor Sosial terhadap Niat Membeli Produk Makanan Kemasan Berlabel Halal (Studi Pada Santri Mahasiswa Pondok Pesantren Al Barokah). Skripsi. Yogyakarta: Program Studi Pendidikan Ekonomi Fakultas Ekonomi Universitas Negeri Yogyakarta.Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.Gilarso, T. (2003). Pengantar Ilmu Ekonomi Mikro. Yogyakarta : Kanisius.Handayani. N. T. (2012). Pengaruh Atribut Produk Terhadap Loyalitas Pelanggan Green Product Sepeda Motor Honda Injection. Management Analysis Journal, 1(2), 1-6.Hasan, K. N. S. (2014). Kepastian Hukum dan Labelisasi Halal Produk Pangan. Jurnal Dinamika Hukum, 14(2), 227-238.Hasan, H. (2016) A Study on Awareness and Perception Towards Halal Foods among Muslim Students in Kota Kinabalu, Sabah. Proceedings of the Australia-Middle East Conference on Business and Social Sciences 2016, Dubai (in partnership with The Journal of Developing Areas, Tennessee State University, USA) (pp. 803-811). Dubai.https://kbbi.web.idIrawan, A. (2011). Hatta: Kesadaran Masyarakat Konsumsi Produk Halal Meningkat. Diakses dari https://finance.detik.com/berita-ekonomi-bisnis/1667687/hatta-kesadaran-masyarakat-konsumsi-produk-halal-meningkatKarim, M. A. (2013). Perilaku Komunitas Muslim Perkotaan Dalam Mengonsumsi Produk Halal. Jakarta: Puslitbang Kehidupan Keagamaan Badan Litbang dan Diklat Kementerian Agama RI.Kusnandar, Suroso, I., & Prasudjo, A. (2015). Pengaruh Citra Merek dan Kesadaran Label Halal Produk Kosmetik La Tulipe terhadap Minat Konsumen untuk Membeli Ulang di Kota Banyuwangi. Artikel Ilmiah Mahasiswa. Jember: Universitas Jember.LPPOM-MUI. (2016). Sertifikasi Halal Barang Gunaan sebagai Amanat Undang-Undang. Jurnal Halal, 119, 52-53.LPPOM-MUI. Sertifikat Halal MUI. Diakses dari http://www.halalmui.org/mui14/index.php/main/go_to_section/55/1360/page/1.Muslimah, S. (2012). Label Halal Pada Produk Pangan Kemasan dalam Perspektif Perlindungan Konsumen Muslim. Yustisia, 1(2), 87-97.Muntasyir. (2017). Gerakan Masyarakat Sadar Halal Disosialisasikan di Banda Aceh. Diakses dari http://lintasgayo.co/2017/03/05/gerakan-masyarakat-sadar-halal-disosialisasikan-di-banda-aceh.Niswah, Farokhah. (2015). Halal dan Thayyib: Bagaimana Menarik Konsumen Non-Muslim. Diakses dari: http://www.academia.edu/23964941/ HALAL_DAN_THAYYIB_BAGAIMANA_MENARIK_KONSUMEN_NON-MUSLIM.Pujianto, A.W. (2017). Ketua MUI: Sertifikasi Halal telah Menjadi Tren Global. Diakses dari https://www.islampos.com/ketua-mui-sertifikasi-halal-telah-menjadi-tren-global-53628/.Pujianto. (2017). BPJPH Diresmikan, Menag: Peran MUI Tetap Penting. Diakses dari https://kemenag.go.id/berita/read/505865/bpjph-diresmikan--menag--peran-mui-tetap-penting .Peraturan Pemerintah Republik Indonesia Nomor 69 Tahun 1999 Tentang Label Dan Iklan Pangan.Pindyck, R. S., & Rubinfeld, D. L. (2012). Mikroekonomi Edisi Kedelapan. Jakarta: ERLANGGA.Riska, R. (2016). Persepsi Konsumen tentang Wisata Syariah dan Pengaruhnya terhadap Minat Berkunjung. Skripsi. Bandar Lampung: Jurusan Ilmu Administrasi Bisnis Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Lampung.Rofiqoh, Z. (2012). Pengaruh Labelisasi Halal terhadap Keputusan Konsumen Membeli Produk Mie Instant Indofood (Studi Kasus Pada Mahasiswa Jurusan Muamalah dan Ahwal Al-Syakhsiyyah Semester Viii Iain Walisongo Semarang). Skripsi. Semarang: Jurusan Ekonomi Islam Fakultas Syari'ah Institut Agama Islam Negeri Walisongo.Setiadi, N.J. (2010). Perilaku Konsumen. Jakarta: Kencana.Sugiyono. (2007). Statistika untuk Penelitian. Bandung: ALFABETA._______. (2014). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: ALFABHETA._______. (2015). Metode Penelitian Tindakan Komprehensif. Bandung: ALFABHETA.Sumar'in. (2013). Ekonomi Islam: Sebuah Pendekatan Ekonomi Mikro Perspektif Islam. Yogyakarta: Graha Ilmu.Sunyoto, D. (2011). Metodologi Penelitian untuk Ekonomi. Jakarta: CAPSTalib, Z., Zailani, S., & Zainuddin, Y. (2010). Conceptualization on the Dimensions for Halal Orientation for Food Manufacturers: A Study in the Context of Malaysia. Pakistan Journal of Social Scienses, 7(2), 56-61.Undang-Undang Republik Indonesia Nomor 33 Tahun 2014 tentang Jaminan Produk HalalUtami, W. B. (2013). Pengaruh Label Halal terhadap Keputusan Membeli (Survei pada Pembeli Produk Kosmetik Wardah di Outlet Wardah Griya Muslim An-Nisa Yogyakarta). Skripsi. Yogyakarta: Progran Studi Ilmu Komunikasi Fakultas Ilmu Sosial dan Humaniora Universitas Islam Negeri Sunan Kalijaga Yogyakarta.Waskito, D. (2015). Pengaruh Sertifikasi Halal, Kesadaran Halal, dan Bahan Makanan terhadap Minat Beli Produk Makanan Halal (Studi Pada Mahasiswa Muslim Di Yogyakarta). Skripsi. Yogyakarta: Program Studi Manajemen Fakultas Ekonomi Universitas Negeri Yogyakarta.Zahroni, A. N. (2012). Landasan Filosofis Perilaku Konsumen dalam Perspektif Ekonomi Islam dan Konvensional. Diakses dari : http://journal.iain-samarinda.ac.id/index.php/mazahib/article/view/110.

ICBE-RF Research Report No. 47/13 ; This study sought to examine the growth and innovation in micro, small and medium enterprises in Kenya by assessing the performance of the Women Enterprise Fund (WEF) on these dimensions. The WEF, a Government of Kenya initiative, aims to develop and grow women-owned MSMEs. Five years since its inception in 2007, it is imperative to establish whether the Fund is achieving its objectives in reaching the intended beneficiaries with the right kind of funding and support. Using a mixed method approach, comprising qualitative and quantitative methodologies, the study examined the performance of the Fund at the micro, meso and macro levels. Fourteen constituencies in four Counties – Kakamega, Nairobi, Nakuru and Nyeri – were purposively selected. Stratified random sampling (the strata being the borrowing stream) of the entrepreneurs was used to ensure representativeness of the sample. Questionnaires were used in the survey of women owned MSMEs in combination with in-depth interviews and focus group discussions with selected respondent groups. Quantitative data were analysed using SPSS. Descriptive results show the extent of growth and innovation in the post loan period. Multivariate regression analysis sought to empirically establish the determinants of growth and innovation among women owned enterprises. Logistic regression models for the selected measures of growth and innovation were estimated using the maximum likelihood estimation technique. Qualitative data were content analysed for emerging themes and patterns which formed the basis for discussing study findings. Study findings show that although the general indicators reflect positive growth among women owned businesses in terms of total business worth, turnover, gross profit and number of employees, they obscure incidences of stagnation or decline in growth. Incidences of decline or stagnation were significant at between 15 to 30 percent across the four measures. The most common form of innovation was observed in the change or addition of new products in the post loan period. Innovations in terms of services, markets and sources of raw materials were, however, less common among women owned enterprises. The study finds no evidence of significant differences in growth and innovation among enterprises across geographical regions, borrowing stream and age groups. Overall, entrepreneur characteristics such as age, marital status, level of education and family size were poor determinants of growth. Business characteristics such as location, the person who manages the businesses and the age of the loans, were significant determinants of growth in the number of employees. Growth in number of employees is considered a critical proxy for the other forms of growth in terms of total business worth, turnover and gross profit. From the findings, locating an enterprise in an urban area increased the likelihood that the business would either stagnate on decline in its number of employees and gross profit. Urban decline on these indicators was partly attributed to heightened competition among low-end enterprises which characterise most women owned ventures in urban slums and informal settlements. Similar to the case in growth, entrepreneur characteristics of age, marital status, level of education and family size were poor determinants of business innovation. Only some of the business characteristics, growth factors and innovation factors were found to be significant determinants of innovation. Overall, women owned enterprises in urban areas lack the expected 'urban advantage' in terms of growth and innovation. The most widely provided complementary service was training which was accessed by one half of women entrepreneurs in the study. Other common complementary services included general education and awareness on how to run business and business progress monitoring. Although reported in interviews and group discussions, the following complementary services were rarely offered: networking, exhibitions, export promotion and product certification, supplementary loans, mobile banking and overdrafts. From the findings, it can ii be deduced that besides training, few complementary services were available to the majority of women borrowers of the WEF loans at a level that could meaningfully sustain businesses on the growth path and spur innovations. The Fund continued to face numerous challenges at the WEF secretariat, lender and borrower levels. The main challenges at the Fund level included inadequate WEF field personnel, inadequate fieldwork facilitation, low loan amounts, delays in disbursements and an inefficient multi-layered Fund structure. High cost of loan administration, competition with commercial bank products, poor dissemination of information, high demand/limited scope of coverage, lack of distinct product branding, lack of individual choices in group lending, high default rates, bureaucratic processes and limited business monitoring were the main challenges at lender level. For the borrowers, the challenges included limited and shrinking markets/competition, lack of business knowledge, misconception about the purpose of the Fund, diversion of the funds, low literacy among segments of women borrowers, lack of loan securities and domestic interference. To reform the Fund in a way that enhances its quality, service delivery and sustainability, as well as the growth and innovation of the enterprises, the study recommends that there should be: improved field level staffing at WEF, improved business monitoring, allocation of more resources to field teams, provision of individual loans, increase in amounts of loans, enhanced and standardised training, development of legal framework for default recoveries, increased funding to the CWES stream, business incubators for start-ups, enhanced revolving funds, rationalization of administrative costs, increase in the number of loan holding banks, timely disbursement of the funds and simplification of the application process. ; This study sought to examine the growth and innovation in micro, small and medium enterprises in Kenya by assessing the performance of the Women Enterprise Fund (WEF) on these dimensions. The WEF, a Government of Kenya initiative, aims to develop and grow women-owned MSMEs. Five years since its inception in 2007, it is imperative to establish whether the Fund is achieving its objectives in reaching the intended beneficiaries with the right kind of funding and support. Using a mixed method approach, comprising qualitative and quantitative methodologies, the study examined the performance of the Fund at the micro, meso and macro levels. Fourteen constituencies in four Counties – Kakamega, Nairobi, Nakuru and Nyeri – were purposively selected. Stratified random sampling (the strata being the borrowing stream) of the entrepreneurs was used to ensure representativeness of the sample. Questionnaires were used in the survey of women owned MSMEs in combination with in-depth interviews and focus group discussions with selected respondent groups. Quantitative data were analysed using SPSS. Descriptive results show the extent of growth and innovation in the post loan period. Multivariate regression analysis sought to empirically establish the determinants of growth and innovation among women owned enterprises. Logistic regression models for the selected measures of growth and innovation were estimated using the maximum likelihood estimation technique. Qualitative data were content analysed for emerging themes and patterns which formed the basis for discussing study findings. Study findings show that although the general indicators reflect positive growth among women owned businesses in terms of total business worth, turnover, gross profit and number of employees, they obscure incidences of stagnation or decline in growth. Incidences of decline or stagnation were significant at between 15 to 30 percent across the four measures. The most common form of innovation was observed in the change or addition of new products in the post loan period. Innovations in terms of services, markets and sources of raw materials were, however, less common among women owned enterprises. The study finds no evidence of significant differences in growth and innovation among enterprises across geographical regions, borrowing stream and age groups. Overall, entrepreneur characteristics such as age, marital status, level of education and family size were poor determinants of growth. Business characteristics such as location, the person who manages the businesses and the age of the loans, were significant determinants of growth in the number of employees. Growth in number of employees is considered a critical proxy for the other forms of growth in terms of total business worth, turnover and gross profit. From the findings, locating an enterprise in an urban area increased the likelihood that the business would either stagnate on decline in its number of employees and gross profit. Urban decline on these indicators was partly attributed to heightened competition among low-end enterprises which characterise most women owned ventures in urban slums and informal settlements. Similar to the case in growth, entrepreneur characteristics of age, marital status, level of education and family size were poor determinants of business innovation. Only some of the business characteristics, growth factors and innovation factors were found to be significant determinants of innovation. Overall, women owned enterprises in urban areas lack the expected 'urban advantage' in terms of growth and innovation. The most widely provided complementary service was training which was accessed by one half of women entrepreneurs in the study. Other common complementary services included general education and awareness on how to run business and business progress monitoring. Although reported in interviews and group discussions, the following complementary services were rarely offered: networking, exhibitions, export promotion and product certification, supplementary loans, mobile banking and overdrafts. From the findings, it can ii be deduced that besides training, few complementary services were available to the majority of women borrowers of the WEF loans at a level that could meaningfully sustain businesses on the growth path and spur innovations. The Fund continued to face numerous challenges at the WEF secretariat, lender and borrower levels. The main challenges at the Fund level included inadequate WEF field personnel, inadequate fieldwork facilitation, low loan amounts, delays in disbursements and an inefficient multi-layered Fund structure. High cost of loan administration, competition with commercial bank products, poor dissemination of information, high demand/limited scope of coverage, lack of distinct product branding, lack of individual choices in group lending, high default rates, bureaucratic processes and limited business monitoring were the main challenges at lender level. For the borrowers, the challenges included limited and shrinking markets/competition, lack of business knowledge, misconception about the purpose of the Fund, diversion of the funds, low literacy among segments of women borrowers, lack of loan securities and domestic interference. To reform the Fund in a way that enhances its quality, service delivery and sustainability, as well as the growth and innovation of the enterprises, the study recommends that there should be: improved field level staffing at WEF, improved business monitoring, allocation of more resources to field teams, provision of individual loans, increase in amounts of loans, enhanced and standardised training, development of legal framework for default recoveries, increased funding to the CWES stream, business incubators for start-ups, enhanced revolving funds, rationalization of administrative costs, increase in the number of loan holding banks, timely disbursement of the funds and simplification of the application process.

This research aims to know the potential effect of Intellectual Capital Performance (ICP) to the intensity of Intellectual Capital Disclosure (ICD). The independent variables used in this research are the components of ICP that consists of Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), and Structural Capital Value Added (SCVA) that is measured by using the Value Added Intellectual Coefficient (VAIC™). While, the dependent variable used in this research is ICD that measured by a disclosure index and relevant scoring system. Company size and leverage are also used in the regression model as moderating variables. One year annual reports (2017) of banking sector companies registered on the Indonesia Stock Exchange (IDX) are analyzed in quantitative research type. The samples that listed on the IDX in 2017 are selected by using purposive sampling method with certain criteria and 33 banking sector companies are obtained. The analysis is made by multiple regression analysis and the data testing is conducted by using SPSS 22 and Eviews 9 which previously has been carried out the classic assumption test first. Results of this study indicate that: (1) Simultaneously, ICP component significantly affect ICD. However, each component of VAHU and SCVA does not significantly affect the ICD, only VACA significantly affects the ICD; (2) Simultaneously, with the moderation of company size, ICP does not significantly affect the ICD. Similarly, each component of VAHU, VACA and SCVA does not significantly affect ICD; and (3) Simultaneously, with the moderation of company leverage, ICP significantly affects ICD. 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