Suchergebnisse

Purpose of the study: This study aims to explain the effect of Islamic Banking Intellectual Capital and Islamic Social Reporting on the Islamic Financial Performance Index of Sharia Bank Indonesia. Methodology: The data obtained in this study consisted of a total of 368 from annual financial reports and sustainability reports that were officially published by each Islamic bank in Indonesia. The analytical method used in this study is the Partial Least Square (PLS) method which is processed with SmartPLS 3 software. Main Findings: There is an essential influence on the implementation of Islamic Banking Intellectual Capital and Islamic Social Reporting on Islamic Financial Performance in Islamic Banking in Indonesia. This finding also shows that intellectual capital and social reporting by Islamic banks have a significant positive effect on the financial performance of Islamic banks in Indonesia. Applications of this study: This research will help next researchers to develop research in the banking world and can be used by banking institutions to become scientific input. Besides, mobilizing and using intangible resources properly will improve the financial performance of an organization. Novelty / Originality of this study: The existence of Islamic Banking Intellectual Capital combined with Islamic Social Reporting can affect and improve the competitiveness of Islamic Banking in Indonesia. This study will be a complete research and provide clear information for practitioners and academics.

Abstract Paying alms is the third pillars of Islam. The aim of this research are to find out about any roles, contributing factors and the supporting actions to Magelang alms agency by the local government in the- tasharruf process of alms, infaq and shodaqoh from muzakki. Qualitative method is used in this research paper. Researcher found that income until December 31st, 2018 is Rp 2.271.923.817, from the balance in 2017 is Rp 620.996.267 Tasharruf process by December 31st is Rp 1.771.560.305 to the amil people Rp 241.531.855 and Rp 1.530.028.450 for the asnaf. Moreover, the balance by December 31st, 2018 is Rp 500.363.512. Income by June 30th, 2019 is Rp 1.315.059.636 from the balance by 2018 is Rp 500.363.512 and DSKL Rp 814.696.124. Then, tasharruf process by June 30th, 2019 to asnaf and activities program Rp 780.098.400. Finally, the balance by June 30th, 2019 is Rp 534.961.236. The contributing factors of that conditions are lack of awareness of moslem in paying alms by individuals or in groups. Local government have given great support to facilitate physically and non-physically.

This study aims to analyze the effect of General Allocation Funds, Labor and Government Expenditures on Economic Growth in East Kotawaringin Regency. The research method used in this research is a descriptive-quantitative research approach. The analytical tool used in his study is multiple linear regression with the t test, F test, and the coefficient of determination test. The results of this study indicate that partially the variables of the General Allocation Fund and Government Expenditures have a significant effect on Economic Growth in East Kotawaringin Regency. While the Labor variable does not have a significant effect on Economic Growth in East Kotawaringin Regency. Simultaneously, the variables of the General Allocation Fund, Labor, and Government Expenditures together have an effect on the Economic Growth variable. The implications of this research include, among others, to encourage the economy of East Kotawaringin Regency, the general allocation fund should be increased for the advancement and improvement of economic growth as well as improving the quality of the Laborforce in the East Kotawaringin area.Keywords: Economic Growth; General Allocation Fund; Government Expenditure; Labor

Government Internal Auditor Apparatus (GIAA), as a professional organization of government internal auditors, consists of Indonesia's National Government Internal Auditor (BPKP) and Inspectorate on the level of local government and has a very important role in creating clean, fair, transparent, and accountable governance. Nevertheless, in running its responsibilities and functions, GIAA often faces audit conflicts that lead to a dilemma situation. The audit conflict will become an ethical dilemma when GIAA faces ethical and unethical choices that determine an auditor's decision-making (Windsor et al., 1995). GIAA as a professional organization is required to be able to make appropriate conclusion from the audit findings based on the applicable code of ethics in the constitution and profession. Ethical decision is a publicly acceptable conclusion, both legally and morally ( Jones, 1991; Trevino, 1986). Several previous studies suggest that there are significant individual and situational factors that influence a person in making decisions ethically (Trevino, 1986). The individual factor that influences one's determination in facing ethical dilemmas is spiritual and ethical orientation, whereas the situational factor that supports in ethical decision-making is personal ethical judgment. Based on the aforementioned explanation, this study aims to examine the effect of ethical orientation on ethical decision, either directly or through ethical judgement at GIAA of Financial and Development Supervisory Board (BPKP) and Inspectorate East Java Local Government. Test results show that ethical orientation has a significant positive effect on ethical decision; ethical orientation has a significant positive effect on ethical judgment; ethical judgment has a significant positive effect on ethical decision; and ethical judgment mediates the relationship between ethical orientation and ethical decision.

Economic growth is no longer just to improve the economy alone, but economic growth must also pay attention to the welfare of the community and be carried out by paying attention to the quality of the economic growth. Good economic growth is not only temporary but long term. One of the government's efforts by this concept is to create inclusive and sustainable economic growth. The measure of the quality of economic growth can be seen through the Inclusive Economic Development Index (IGI). However, achieving inclusive economic growth is not easy. The novelty of the research is that inclusive economic growth is not only approached with an economic approach but non-economic variables are also included, to see further this interrelation. The method used in this research is quantitative with a descriptive approach. Panel regression analysis models and techniques using stata. The results of this study indicate that technology and human resources have a significant and positive effect on inclusive economic growth in Indonesia from 2017 to 2019. Meanwhile, politics has a positive but not significant effect on inclusive economic growth in Indonesia from 2017 to 2019. From the results of this study, it can be seen that also that technology, politics, and human resources simultaneously have a significant and positive effect on inclusive economic growth in Indonesia from 2017 to 2019. The implications of this research include, among others, the government needs to optimize HR productivity. Keywords: Inclusive Economy; Political; Human Resources; Technology

This study aimed to test whether the intellectual capital disclosure (ICD) level affect the value of equity capital. The ICD level calculation was done using the method of disclosure index. The value of equity capital was calculated using the industry-adjusted price earnings ratio (IndEP ratio). Testing the effect of ICD level on the value of equity capital is done by multiple linear regression analysis using a sample of 97 companies listed in the Indonesia Stock Exchange in 2013 and 2014, with a total sample of 194 observations. The control variable of this work is size, leverage, market to book value and industry. The results of this study indicate that the intellectual capital disclosure level, human capital disclosure level, structural capital disclosure level and relational capital disclosure level had significant negative effect on the cost of equity capital. This study also used four control variables, namely size, leverage, market to book value and industry. Of the four variables, size is not significant positive effect on the cost of equity capital. Leverage and industry had significant negative effect on the cost of equity capital. While, the market to book value had significant negative effect on the cost of equity capital.