Suchergebnisse

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.

Social Forestry at Java island or known as IPHPS (Permit for the Utilization of Social Forestry) is part of the agrarian reform of the forestry sector which expected to solve tenurial problems and improve forest governance. The successful implementation of this program could not be separated of the roles of stakeholder involved. This study aimed to 1) identified stakeholders and their roles in the implementation of IPHPS, and 2) analyzed the relationships between stakeholders in the implementation of IPHPS. This research was conducted in the KPH Telawa area of Boyolali Regency, Central Java. This research uses a combination of qualitative and quantitative approaches. Data collection was done by observation, interviews, and literature studies. Data were analyzed based on the research objectives at stakeholder analysis conducted by identifying stakeholders and their roles as well as the relationships between them in the implementation of IPHPS. They involved in the implementation of IPHPS at the Telawa KPH included Perhutani (KPH) Telawa, KTH IPHPS holders (Wonomakmur 1, Wonomakmur 2, Wonolestari 1, and Wonolestari 2) LMDH Participants PHBM, BPKH IX, BPDASHL Pemali Jratun, Field Companion, BDK Kadipaten, Forestry Foundation, NGO Rejo Semut Ireng, PSKL, LHK Office of Central Java Province, BPSKL Jabalnusra, Forest Development Financing Center Public Service Agency (P3H-BLU). Each of the above stakeholders has their respective strengths and interests. This affects the pattern of relations between the stakeholders which in turn will determine the results of the program. A good relationship will support the successful implementation of the program while a bad relationship can hamper the implementation of the program.Keywords: analysis, stakeholders, implementation, social forestry

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.

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%

ABSTRAK Untuk mengetahui soal ujian yang baik atau bermutu dilakukan analisis butir soal dan soal yang baik dapat dimasukkan ke dalam bank soal. Analisis menggunakan metode kualitatif dan kuantitatif terhadap sampel 5 buah soal ujian materi Umum (General) pada pelatihan radiografi Level 1 di Pusdiklat BATAN tanggal 9 — 23 Februari 2009. Sampel soal dilihat kesesuaiannya terhadap aspek materi, konstruksi, bahasa/budaya (kualitatif) dan hasil pengolahan data empirik butir soal tersebut (kuantitatif). Berdasarkan analisis kualitatif soal nomor 30 sesuai dengan semua aspek, sedangkan soal nomor 21, 26, 30,31 dan 36 belum sesuai dengan ketiga aspek analisis kualitatif. Untuk hasil analisis kuantitatif soal direvisi nomor: 21, soal baik nomor 26 dan 36, dan soal didrop (dibuang) nomor: 30 dan 31 didrop. Dari hasil analisis kualitatif dan kuantitatif dapat disimpulkan bahwa soal ujian belum baik sehingga belum dapat dimasukkan ke dalam bank soal. ABSTRACT To find a good examination questions, has been done an analysis of questions and from the results, the good questions will be incorporated into the question bank. Analysis was performed using qualitative and quantitative methods against 5 questions from the General examination of Radiography Level 1 Training Course, which be held on February 9 to 23, 2009. The questions were reviewed for the compliance to the aspects of materials, construction, language / culture (qualitative) and the processing of the empirical data (quantitative). Based on the qualitative analysis, questions no. 30 fulfilled all aspects to be reviewed, and question number 21, 26, 3031, and 36 did not fulfilled the third aspect of qualitative analysis. From the qualitative and quantitative analysis results, it can be concluded that the questions were not good enough to be put into the question bank.

The aims of this study are to examine and analyze the effect of implementation of good governance, performance based budgeting, and quality of human resources to regional work unit's (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The population of the present study are SKPD's in Sumbawa Regency. The number of respondents in this study were 94 respondents that selected using purposive sampling method. Data was collected using the questionnaire technique. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed thatimplementation of good governance, performance based budgeting, and quality of human resources had influence on SKPD's budget qualities. This means better and ideal implementation of good governance, performance based budgeting, and quality of human resources owned by the SKPD, SKPD's budget will be more qualified.The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public Keywords: Budgeting, Budget Qualities, Good Governance, Performance Based Budgeting, Quality of Human Resources.

Researcher conducted a study with the aim to determine the quality of items in terms of analysis: 1) the validity of the content and empirical, 2) reliability, 3) level of difficulty, 4) distinguishing features, and 5) the function of detractors. This research is a descriptive study. The sample was a set of second semester final exam subjects biology grade XI IPA SMAof the school year 2015/2016 in the south region district solok. Quantitative analysis was performed by using Anates, while for the qualitative analysis carried out by the study table. Based on the results of data analysis, the result for the review of aspects: 1) the validity of the content, about 7.5% did not meet the material aspect, 40% of questions that do not meet aspects of construction, and 77.5% did not meet aspects of language problems, and validity empirically, 52.5% are invalid matter, 2) reliability, the test has a value of 0.67 belong to the category enough, 3) the level of difficulty, 5% classified as very easy matter, 22.5% easy, 40% about the medium, 17 , 5% about the difficult, and 15% about the very difficult, 4) different power, 15% of matter which is classified as very bad, 15% about the relatively ugly, 30% about enough, and 40% items good, 5) function options, for options that are not qualified humbug is 75% and the quality is 25%. It can be concluded that the end of the semester exam subjects biology grade XI of the school year 2015/2016 in the south region district solok not meet both criteria.

Title research is "Plenning Relationships By Head to the effectiveness of AchievementTargets Land and Building Tax in the District Brass Brass District".The problem that the author found is the effectiveness of the achievement of the land andbuilding tax in the district brass brass district allegedly not been achieved due to non optimalplanning. The research question the authors ask is there a relationship between planning and theeffectiveness of the UN tax target target in sub District Brass Brass.The hypothesis that the author propose is "There is significant relationship betweenplanning and effectiveness in the achievement of the UN Sub District Brass Brass. Methods usedby the writer is a survey method with the quantitative analysis techniques, the study analyzes thevariables supported by the data using statistical formulas. The research proves that the Head ofplanning variables in achieving the UN target of optimal yet reached the stage where enoegh newsuccess with a total score of 859 or 59.7%. In quality it is visible from less optimalimplementation planning steps. Then variabeel effectiveness in the achievement of the UN SubDistrict Brass Brass is also still at levels sufficient or not optimal with a total score of 471 or69.9%.The relationship between the effectiveness of planning variables by Head to theeffectiveness of the effectiveness of the United Nations in the Distric of Guning Jati Cirebonregency high enough to count the value of rs for rs value of 0.532 compared 0.329 for the tablethen the value is significant. Thus, the authors propose the hypothesis Ha Ho accepted andrejected

The main problem in this research are: effectiveness studies of street vendors in the city of Cirebon is still low, it is expected that the implementation of policies in public order has not been effective. Based on the above formulation of the problem, the research question is how much influence the implementation of policy on the effectiveness of public order policing of street vendors in the city of Cirebon? as well as how much influence the implementation of policy through the public order dimension implementation activities and communication between organizations, kerekteristik enforcement agencies, economic conditions, social and political, as well as the tendency of the effectiveness of the control apparatus peleksana street vendors in the city of Cirebon? The study was conducted by using Merode survey by taking samples and populations. Sebayak population 3036 people, taken a sample of 350 people. Data collection is done by means of literature study and field study (observational, waancara and questionnaires), while data analysis is done by using quantitative analysis Path Analysis (Path Analysis). The results of research that affects public order policy implementation large (54.5%) on the effectiveness of research padagang street in the city of Cirebon. Nevertheless, the effect is not optimal due to the increased effectiveness of pebertiban vendors after no more banayak public order felt by padagang pavement. Influence public order policy implementation is greater than the influence of other variables varriabel (45%), so that the effectiveness of the control of street vendors in the city of Cirebon more banayak influenced by public policy implementation.The dimensions of the implementation of development policy public order each berepengaruh the effectiveness of policing hawkers in the city of Cirebon. Kempat dimensions of public order policy, whose influence is greatest dimension is the economic, social and political (20.5%), then duusul by the influence of the dimensions of implementation activities and communication between organizations (13.8%), as well as the influence of the characteristics of the implementing agencies ( 11.6%). The dimensions of the smallest effect is the tendency of executive officers (8.6%). The influence of each dimension that cumulatively contribute to the magnitude of the inhabitants of the implementation of general policies by 54.5%.

The high infant mortality rate (IMR) and Maternal Mortality Rate (MMR) in Surabaya and the increased participation of Labor Women become a major problem for the city of Surabaya to be able to achieve the national target Scope of exclusive breastfeeding of 80%. In 2012 enacted Government Regulation No. 33 Year 2012 on Exclusive Breastfeeding to be able to increase the scope of exclusive breastfeeding in Indonesia. Aims of the study so that implementation of this policy is to explain how the synergy between the stakeholders in the implementation of Government Regulation No. 33 Year 2012 on Exclusive Breastfeeding in District Rungkut Surabaya.The theory is used to measure synergy between stakeholders is the elaboration of the theory of public policy implementation and partnerships. To be able to measure the synergy then determined from five aspects: the effectiveness of coordination, communication effectiveness, confidence, awareness of the contributions and also equality between stakeholders.This research was carried out is by using the method mix method or methods of qualitative and quantitative mix of the types of concurrent triangulation. The Concurrent triangulation technique in which researchers collect qualitative and quantitative data concurrently (one time). Then, the data analysis of qualitative and quantitative data analysis. After that, blending or fusing the data analysis, qualitative and quantitative (mixing analysis data). Mixing data analysis performed to obtain the results of the research are substantive conclusions and validated The conclusion of this study indicate that the synergy between stakeholder policy of exclusive breastfeeding in District Rungkut Surabaya is synergy. Of the five aspects of the assessment, one aspect he does not succeed, namely the effectiveness of coordination and four aspects that can be said to be successful, that the effectiveness of communication, confidence, awareness of the contribution and equity between stakeholders in the District Rungkut Surabaya. Only private company stakeholder and Formula Milk Company is still in synergy with other stakeholders in the District Rungkut Surabaya.

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners' composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.

The aim of this study was to highlight the key finding of corporate political connections research. This study used 61 previous studies related to corporate political connections to develop a structured literature review. It was found that most studies were conducted in developing countries as they provided a unique institutional setting for conduct political connections research. In addition, a political connection is used as independent variables and the previous studies focuses on three related topics, which are corporate performance, corporate action, and loan and special rights. Literature review study become more important nowadays, as the number of empirical quantitative research amount has been increased lately. This analysis also has research and practical implementation for researcher, practitioners, and regulators.

Taxpayer compliance is a very important key to increasing state revenue from the tax sector. This study aims to examine the effect of the application of the e-filing system on taxpayer compliance with the understanding of the internet as a moderator. The research was conducted on individual taxpayers registered at KPP Pratama Sumbawa Besar. This research is quantitative research with hypothesis testing which will be analyzed using Moderated Regression Analysis (MRA). By using probability sampling as a sampling technique, the number of respondents in this study was 200 people. The results showed that the application of the e-filing system had a positive effect on taxpayer compliance. Then the understanding of the internet moderates or strengthens the relationship between the application of the e-filing system to taxpayer compliance.

This research aims to formulate and to analyze the urgency of the establishment of Consumer Dispute Resolution Body (BPSK) in Regency of Bekasi. The method of analysis uses descriptive analysis of both qualitative and quantitative. Meanwhile, the method of data collection is done through literature studies and in-depth interviews. The results show that the urgency of the formation of BPSK in Regency of Bekasi is based on variety of reasons. First, BPSK as a government agency is established to respond to the mandate of Act No. 8 1999 to form the agency in each regency. Secondly, BPSK is formed to anticipate the momentum of the ASEAN Economic Community. Thirdly, it is also founded to react to the improvement of economic development in Regency of Bekasi, which is accompanied by the increasing level of prosperity and the level of community awareness of the rights of workers as consumers. Fourth, BPSK is constructed based on the experience of other regions which shows that consumers are in dire need of a neutral government body formed to protect the interests of consumers if they get unfair treatment from business actors. As the same time, business actors also require the same body that can objectively and impartially handle cases involving their business activities. Keywords: Consumer Protection, BPSK, Regency of Bekasi ; This research aims to formulate and to analyze the urgency of the establishment of Consumer Dispute Resolution Body (BPSK) in Regency of Bekasi. The method of analysis uses descriptive analysis of both qualitative and quantitative. Meanwhile, the method of data collection is done through literature studies and in-depth interviews. The results show that the urgency of the formation of BPSK in Regency of Bekasi is based on variety of reasons. First, BPSK as a government agency is established to respond to the mandate of Act No. 8 1999 to form the agency in each regency. Secondly, BPSK is formed to anticipate the momentum of the ASEAN Economic Community. Thirdly, it is also founded to react to the improvement of economic development in Regency of Bekasi, which is accompanied by the increasing level of prosperity and the level of community awareness of the rights of workers as consumers. Fourth, BPSK is constructed based on the experience of other regions which shows that consumers are in dire need of a neutral government body formed to protect the interests of consumers if they get unfair treatment from business actors. As the same time, business actors also require the same body that can objectively and impartially handle cases involving their business activities. Keywords: Consumer Protection, BPSK, Regency of Bekasi

Financial distress is a condition that occurs before a company goes bankrupt, so before that happens, the company needs to take actions such as good corporate governance practices. The purpose of this research is to determine the effect of the audit committee, ownership structure, and CEO on financial distress in trading, service, and investment companies listed on the Indonesia Stock Exchange for the period 2015-2018. The analysis technique used is logistic regression analysis. This type of research is quantitative by using a sample of 25 companies determined through a purposive sampling technique. The results showed that the frequency of audit committee meetings had a significant and positive impact on financial distress, and institutional ownership had a significant and negative impact on financial distress. While the other variables include: audit committee size, audit committee competence, audit committee independence, managerial ownership, family ownership, government ownership, foreign ownership, block holder ownership, and CEO's gender do not have a significant impact on financial distress. Implications of the results in this study are considering the frequency of audit committee meetings and the percentage of institutional ownership in predicting financial distress that can be used by companies and potential investors.