Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:This study aims to compare the financial performance of SOEs engaged in the infrastructure sector, the building construction sub-sector, and conduct stock offerings on the Indonesia Stock Exchange for the 2020 and 2021 periods.…
eriods. This research is a descriptive type of research. The data used is in the form of company financial report data obtained from the STIEM Bongaya Makassar Investment Gallery and visiting the website www.idx.co.id to obtain supporting information. Financial ratio analysis techniques use liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market value ratios to calculate company financial data. Financial report data that has been calculated using financial ratios is then analyzed and interpreted based on a comparison between the financial ratios of each company and the industry average value. Then do a comparison of the financial performance of the four companies to find out which company has a better level of financial performance. The results of the analysis show that of the overall financial ratios used, PT. Pembangunan Perumahan (Persero) Tbk. is a company that has better financial performance than PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., and PT. Adhi Karya (Persero) Tbk.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:The Covid-19 pandemic poses future space planning challenges. The current Covid-19 pandemic has greatly impacted everyone around the world covering all fields from health, economy, and food security, to sports, including…
the field of spatial planning. Control of infectious virus outbreaks must be involved in spatial planning. Spatial planning that cares about the level of human health is no longer just struggling with green open space. But there should also be space for physical distancing in public places. The purpose of this study is to analyze the spatial planning of East Java Province during the Covid-19 pandemic in supporting state defense. This paper is written based on the results of qualitative research using phenomenological research design. In this study, the data collection process was carried out using interview, observation, and documentation study methods. The data obtained is then analyzed through four stages, namely data collection, data condensation, data presentation, and drawing conclusions or verification. The results showed that spatial planning during the pandemic was carried out with four aspects, namely analyzing the Covid-19 distribution map in East Java, planning changes in policies and strategies with public health considerations, planning space structures with the addition of emergency infrastructure, and planning space patterns with the allocation of green open space. The obstacles faced in spatial planning are the restriction of working hours and the implementation of WFH for employees, and the lack of community support as an affected object. Both are overcome by implementing digitalization strategies and community participation so that the spatial planning agenda during the Covid-19 pandemic can run well. In addition, the better spatial planning during the pandemic, the better the country's defense because of the non-military threat in this case the Covid-19 virus can be well anticipated.
Abstract:In the 19th to 20th centuries, Indonesia was a region whose geographical position was bordered by several neighboring countries. In the north it is bordered by the Philippines. In the south it is bordered by the Australian…
an Continent. The territory of Indonesia, which is a fertile region, became one of Japan's desires to dominate Indonesia. It emerged in 1940 after seeing that apart from its natural and human resources, Indonesia was very important for Japan's strategic and political interests. Japan was interested in controlling Java Island because politically Java Island was the center of government, Java Island was also the center of Japan's military defense in the Indonesian archipelago. Java Island is economically one of the important areas for the operation of economic activities in Indonesia. At the time of the Japanese occupation, the island of Java consisted of five Syu (residencies), namely Banten, Jakarta, Bogor, Priangan and Cirebon. These areas had many coffee, tea and sugar cane plantations as well as rice fields which were very useful for food for the population and Japanese soldiers. Marketing of goods - goods produced in Japan. Human resources are also very much needed by Japan to support Japan's victory in the Greater East Asia war (Dai Toa no Senso).
Abstract:This in a Defense Industry project that can run smoothly towards project goals with predetermined specifications, good project management is needed. Airless Tires is a defense research and development activity as one of…
the support programs for the readiness of the ground forces. The expected result of this R&D activity is the achievement of the level of readiness of the defense equipment and facilities/sarpras in order to achieve the target of developing the strength of the TNI AD capability towards MEF. Poltekad has an initial plan that is motivated by the role and task of Poltekad to conduct research and observation of obstacles in the process of mobilizing troops who still use tires with air pressure on Rantis. Poltekad sets a long-term goal to create defense technology innovations that can benefit the TNI, which is realized through the short-term goal of making Airless Tires. In this article, the author hopes that this research can continue to the commercialization stage, so that Airless Tires can be used in tactical vehicles for the Indonesian National Army Army, Indonesian Navy, and Indonesian Air Force.
Abstract:The purpose of this study is to determine the financial performance of SOEs in the building construction sub-sector listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is descriptive research,…
search, with the location of the research at the STIEM Bongaya Makassar Investment Gallery to obtain data on the company's financial statements and visit the www.idx.co.id page to get supporting data. The research was conducted using financial ratio analysis techniques. The object of this study is a state-owned enterprise engaged in the building construction sub-sector that has gone public. The data used comes from secondary sources in the form of company financial statements. In this study, liquidity, solvency, activity, profitability, and market value ratios were used as analytical tools. This study used four state-owned enterprises in the building construction sub-sector that conducted stock offerings on the Indonesia Stock Exchange between 2017-2021 as samples. The results of the study as a whole show that based on the calculations and analysis carried out on the overall ratio, PT. Pembangunan Perumahan (Persero) Tbk. and PT Wijaya Karya (Persero) Tbk. are companies with a better level of financial performance compared to state-owned enterprises in other building construction sub-sectors.
Abstract:The development of investment is one indicator of the progress of economic growth in Indonesia, where investments made properly can support the improvement of the welfare of the Indonesian people. The challenge of implementing…
enting investment in Indonesia today, one of which is the implementation of regional autonomy in Indonesia. The investment performance of a region can be reflected in the Capital Output Ratio (COR) and Incremental Output Ratio (ICOR). The development of the availability of investment in an area can be measured from the Capital Output Ratio (COR) which is the ratio between realized investment and the income of a region or GRDP. Meanwhile, the amount of investment capacity of a region in increasing any increase in regional income can be measured from the Incremental Capital Output Ratio (ICOR). If you look at the development of ICOR in Pekanbaru City, it has fluctuated, in 2016 it rose to 15.62 then in 2017 it decreased to 14.27, then in 2018 it became 15.57 and in 2019 it increased to 13.27 and in 2020 it decreased to -17.33 this is influenced by the Covid 19 Pandemic factor which causes all business sectors to slow down, in 2021 with a value of 15.87. From the results of the analysis of the Projection Investment Needs formulation, it is found that the investment needs in the city of Pekanbaru as much as Rp. 129 682.91 billion, it can be seen that the Base sector is in dire need of investment in 2023, which is 65.4%, the Business Fields are Manufacturing, Construction, Wholesale and Retail Trade., Car and motorcycle repair.
Abstract:The purposes of this study are 1) To describe the performance of the employees at the Banjarbaru District Head Office based on the factors that influence it; 2) To find out the efforts made by the Banjarbaru District Head…
d to improve the performance of his employees. The results showed that the majority of the employees at the Banjarbaru Camat Office were still non-civil servants with a percentage of 48% and another 52% were civil servants. Referring to the research topic, basically, all indicators that affect employee performance which are used as indicators in measuring performance are indicators that are interrelated and mutually supportive, it's just that there are several factors that do not really affect the performance of employees when they are given assignments. or in acting as an employee.