Suchergebnisse

Indonesia as one of the countries of the G20 with the manufacturing sector as one of the largest energy user sectors. Energy use in the industrial sector is contributing as emitters. The greater use of energy, the greater the amount of emissions produced. The need for environmental policy declared by Jaffe et al (1995) in his research called Porter's Hypothesis, namely environmental policies may affect innovation and market creation. But in the long-term costs of policy or government spending is specialized in the field of environment will benefit the government itself which will increase the level of the efficiency of the country. This study aims to analyze how the level of efficiency of the manufacturing sector in the city - metropolitan city in Indonesia under natural policy and managerial disposability policy. Secondly, this study try to analyze and find the causes of inefficiency variables, where the role of technological innovation is very important in increasing the level of efficiency both operational and environmental performance. The data sample is 33 provinces within Indonesia. By compositing six variables, which is three input variables and three output variables. The output variable consists of desirable output (good output) and undesirable output (bad output). The input variables consist of labor, investment, and energy consumption, while the output variable consists of the GDP, SO2, and NO2. The research utilized Data Envelopment Analysis (DEA). The research result is the efficiency in the manufacturing sector in 33 provinces in Indonesia with two ways of measurement that has been determined by using arithmetic models shows that the province of large provinces such as Jakarta and West Java has a high efficiency in the industrial sector. For example, Jakarta has an average efficiency of 100% perfect in UENM efficiency measurements during the observation period 2012-2015.

This research aims to analyze the efficiency level of fourteen Zakat Management Organizations (ZMO) in Indonesia. This study uses a quantitative approach with the method of Free Disposal Hull (FDH) and the Super Efficiency (SE) method. Socialization Expense, Operational Expense, and Salary Expense are the input variables, while zakah fund collection and zakah distribution become the output variables. Empirical findings show that ZMO Corp 4 has the highest efficiency level, which analyzed through both methods of FDH or SE. ZMO managed by the government is the most efficient ZMO compared to the others who managed by private group and social organization. Total Potential Importance (TPI) shows that the output variable that requires the most significant adjustment is the zakat distribution, which is 12.66%

Sugar industry in Indonesia has been experiencing rapid growth in local consumption, a decrease in domestic production, an increasingly growing import dependency, and a rise in the cost of energy use. This study explores the efficiency of energy use in the Indonesian sugar industry from 2010 to 2014 by applying the input distance function based on the trans-log model to all sugar mills across the country. The results revealed that substantial differences in energy efficiency exist across the provinces. The average energy efficiency is nearly 0.68, with the most efficient regions reaching nearly 0.77 and the lowest ones scoring about 0.62. The sugar mills in the provinces of Gorontalo, Banten, South Sulawesi, and East Java are more efficient than those of other provinces. The energy efficiency function suggested that increasing production volume can help to achieve more efficient energy use. Additionally, as labor and capital are substitute inputs, improvements in capital investment (technological upgrade) may yield larger outputs and contribute to more energy-efficient production. Meanwhile, raw materials and capital are complementary inputs, so improvements in energy efficiency via a larger mill size, bigger capital investment, and more efficient sourcing of raw materials can support the national government's production targets sustainably.

Rice is a staple food in East Java, and the average consumption is 100 kg/capita/year. However, rice productivity has declined dramatically in recent years. Food security can be reached by improving the technical efficiency of rice farming, especially in rice farming centers such as East Java Province. This study aims to measure technical efficiency and its determinants using two limit tobit. And it also aims to examine the effect of the technical efficiency of rice farming on food security using logit regression. Technical efficiency will be measured by using data envelopment analysis (DEA). The results show that the technical efficiency of rice farming is very low in East Java. Government assistance, irrigation, and extension have a significant effect on technical efficiency. Meanwhile, membership of farmer organization has no effect on technical efficiency. Around 69% of farmers can be categorized as food secure households. The estimation of logit regression shows that household size, income, land size, education, age, and gender significantly influence food security in East Java. Meanwhile, credit and technical efficiency did not have any significant effect.

The purpose of this study is to investigate and analyze the efficiency and effectiveness of local government expenditure on education sector in districts and cities level of East Java, during the periods 2007-2014. Furthermore, this study will evaluate the impacts of local government expenditure, household expenditure for education, and regional product domestic bruto or (PDRB) on the educational outcomes, namely education index. Data Envelopment Analysis (DEA) is selected as the methodology for analyzing the efficiency of local government expenditure on educational outcome. The model assumes constant return to scale (CRS) and variable return to scale (VRS). Measurement of the effectiveness of government spending is done by using panel data regression. Data for supporting the analyses is panel data from 38 districts and cities in East Java for the periods of 2007 – 2014. The results show that government expenditure in educational sector is relatively inefficient. Government Expenditure for Education (PPP) has no significant impact on educational index, while Household expenditure for education (PPRT) and GRDP per Capita positive has significant impact on the Education Index (IP). This imply that government expenditure for educational sector is not effective improving educational index.

This study aimed at assessing the efficiency of zakat organizations in Indonesia by the use of non-parametric efficiency measurement methods. In addition, a cluster analysis based on the affiliation type was also used to assess the efficiency of Zakat organizations. A quantitative approach with the DEA and FDH methods was applied to this research, during which the latest data from the financial reports of each Zakat Institution have been utilized. This period ranges from 2014 to 2018 for the 14 Zakat Institutions. Based on the results, Zakat Institutions have equal efficiency between DEA and FDH methods if the clusters of government, corporation, and social community are combined. Research data on measuring efficiency show that the DEA method contributes 21% of all Decision-Making Units (DMU) to the total, while the FDH method contributes 25%. The research is one of the first studies to focus on the efficiency of the Zakat Institutions and its associated clusters: government, corporation, and social community. This research can be useful for Zakat Institutions in the form of critical application evaluation considering the research input variables, such as salaries, operational costs, and cost of socialization, and research output variables, for example zakat fund, zakat distribution taking maqasid sharia aspects into consideration.

This study aims to analyse the level of efficiency of zakat institutions in Indonesia between 2014 and 2018. Zakat institutions are divided into three clusters based on the organisation's nomenclature: the government, public, and private groups. The division of these clusters aims to see differences in the management of zakat funds between each group. This study uses a quantitative research approach through the Free Disposal Hull (FDH) method to produce a more comprehensive average efficiency estimation than the Data Envelopment Analysis (DEA). The sampling technique is purposive, and there are fourteen research objects observed. The government cluster is the cluster with the highest efficiency value. The private set comes in second, and the public group comes in third ranking. The high score that the government cluster earns is due to their primary business purpose, which focuses on managing zakat funds. The results of this study can be used as references for the policy establishment of zakat institutions in Indonesia.

Government bureaucratic reform is a part and effort to strengthen the state because through bureaucratic reform the role of government is redefined to answer challenges, because bureaucratic reform does not just simplify the bureaucratic structure but can change the mindset and pattern of bureaucratic culture for various roles in governance. Bureaucratic reform in Batu City has been regulated in Batu Mayor Regulation No. 58 of 2020. This regulation is a form of Batu city planning to make improvements in the bureaucratic system. The purpose of this study was to determine the performance and process of running administrative bureaucratic services in the Batu City Government. Efficiency in administrative services in the city of Batu is still far from being effective. This is especially so that all services and licensing offices that are all in one place should be able to process permits faster. This seems not to be used by the Batu city government.

This study examines the micro enterprises of industrial sectors that receive Kredit Usaha Rakyat (People's Business Credit/KUR) or Commercial Credit (KK) in seven cities in East Java. First-ly, this study aims to measure the technical efficiency of micro enterprises in the industrial sector in East Java that accept KUR and KK using the Data Envelopment Analysis method; secondly, to ex-amine the factors that influence the technical efficiency of micro enterprises, which receive KUR and KK with Tobit Regression. Unlike others' researches, this paper attempts to determine the influ-ence of technical efficiency and other factors on the poverty status of micro entrepreneurs using logistic regression. The average technical efficiencies of KUR and KK recipient micro businesses using the as-sumptions of the DEA VRS model are 0.94 and 0.77. While the average technical efficiencies of KUR and KK recipient micro businesses using the assumptions of the DEA CRS model are 0.88 and 0.71. The factors that influence the technical efficiency of micro enterprises recipients of KUR and KK are profit, experience, geographical location, amount of credit, KUR access, the credit realization peri-od, and dummy variable of food and beverage products. The factors that influence the poverty status of micro-entrepreneurs are technical efficiency, income, KUR access, gender, number of household member, and geographical location. The results of this research can be a material consideration for the government in formulating policies.

This research aimed to find out the differences in financial independence of the East Java provincial government before and after the village fund policy from 2013-2016. The method used in this study is descriptive analysis using secondary data and data collection methods through documentation and literature study. Regional financial independence is measured three financial ratios were, the independence ratio, effectiveness and efficiency. Results of this study it can be seen that in measuring regional financial independence there is a significant change after the enactment of the village fund policy both from the measurement of the independence ratio, effectiveness, and regional financial efficiency. In the independence ratio has decreased after the enactment of the village fund policy, Sampang District. The effectiveness ratio shows results before village fund policy is better than after village funds. Conversely, the efficiency ratio shows better results after the village fund policy. It can also be seen in the measurement of financial independence that training is needed for local governments to be able to manage finances well and not depend on the central government.Keywords: Regional Financial Independence, Policy of Villages

Purpose: The implementation of zakat fund management especially in some zakat institutions is considered not optimum yet. This condition is represented by disparity between potential and actual collection. In Islam, the objective of zakatis not only to collect wealth and keep it idle, instead zakat should become a source of productive fund to fulfill societal needs. Some countries with advanced zakat institutions have developed zakatto become a pillar of economic development. Today, each zakat institution is competing against each other to innovate in zakat fund management. Empowerment in zakat institutions with the appropriate strategies will enhance zakat management and distribution for the betterment of zakat recipients (mustahiq) and the Muslim society at large. Design/Methodology/Approach: This research is aimed to analyze optimization of management in regional zakat institution with SWOT (strength, weakness, opportunity, threat) analysis approach with IFE-EFE Matrix. Descriptive qualitative analysis is used to explain optimization of fund in zakat institution. Major Findings: Findings of this research shows that zakat institution should improve their strategy by developing strength and turning threat into opportunities. Originality/Value: The study provides a guideline for regional zakat institution on how they can enhance their role and efficiency to boost the economic growth for the Islamic community in Indonesia. It may also be instrumental for the government to improve in efficiency and innovative manpower, considerable research and development in optimizing Islamic Gift Economy to enhance economic growth of the Islamic community of Indonesia.

Purpose: The implementation of zakat fund management especially in some zakat institutions is considered not optimum yet. This condition is represented by disparity between potential and actual collection. In Islam, the objective of zakat is not only to collect wealth and keep it idle, instead zakat should become a source of productive fund to fulfill societal needs. Some countries with advanced zakat institutions have developed zakat to become a pillar of economic development. Today, each zakat institution is competing against each other to innovate in zakat fund management. Empowerment in zakat institutions with the appropriate strategies will enhance zakat management and distribution for the betterment of zakat recipients (mustahiq) and the Muslim society at large. Design/Methodology/Approach: This research is aimed to analyze optimization of management in regional zakat institution with SWOT (strength, weakness, opportunity, threat) analysis approach with IFE-EFE Matrix. Descriptive qualitative analysis is used to explain optimization of fund in zakat institution. Major Findings:Findings of this research shows that zakat institution should improve their strategy by developing strength and turning threat into opportunities. Originality/Value: The study provides a guideline for regional zakat institution on how they can enhance their role and efficiency to boost the economic growth for the Islamic community in Indonesia. It may also be instrumental for the government to improve in efficiency and innovative manpower, considerable research and development in optimizing Islamic Gift Economy to enhance economic growth of the Islamic community of Indonesia.

This study investigates the potential horizontal and vertical spillovers from FDI towards firms' efficiency level on Indonesian manufacturing industries, using firm-level panel data. The result suggests that positive evidence of horizontal spillovers arise instantaneously, but the impacts of vertical spillovers appear a year later. These indicate that foreign competitors cause local firms more efficient in the same industry. Furthermore, after one period of time MNCs running their business in Indonesia, they bring positive impacts on downstream markets but deteriorate manufacturing industries in the upstream markets. Therefore, the Indonesian government must ensure that overall benefits from promoting FDI must overweight their negative impacts.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.