Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:Discourse on constitutionalism often emphasizes the existence of a written constitution as the foundation of democratic governance. Yet, constitutionalism is not merely about the text but it is about the lived practices…
that give substance to constitutional ideals. This article interrogates the extent to which participation moves beyond symbolic consultation to become a substantive mechanism that embodies constitutionalism in practice. The central research question is how can meaningful public participation be conceptualized and operationalized as the essence of constitutionalism in legislative processes? It examines constitutional provisions, statutory frameworks, and judicial interpretations in selected jurisdictions. The analysis is enriched by theoretical frameworks of deliberative democracy and participatory constitutionalism, which highlight the normative value of inclusivity, transparency, and accountability in law making. The article concludes that embedding meaningful public participation transforms law-making from a formal exercise of authority into a constitutional practice that legitimizes governance, strengthens democracy.
Abstract:This study aims to analyze and design the working system of a passenger elevator, including the working mechanism of the elevator, the design of the lifting system, the calculation of cage capacity, the design of power and…
nd the selection of the main drive motor, the calculation of the main components, the design of the transmission, the calculation of maintenance costs, the selection of component materials, and the creation of technical drawings. The design results show that the specifications of the drive motor used have a power of 6.28 Hp with a rotation of 800 rpm, a lifting speed of 15 m/min, and a lifting capacity of 500 kg. The shaft components are designed using S45C carbon steel, with details of Shaft I with a diameter of 24 mm, Shaft II with a diameter of 41 mm, and Shaft III with a diameter of 41 mm. The gears consist of Gear I with a pitch circle diameter of 42 mm, a circle diameter of 37 mm, a head circle diameter of 46 mm, a width of 16 mm, and 21 teeth; Gear II with a pitch circle diameter of 210 mm, a circle diameter of 205 mm, a head circle diameter of 214 mm, a width of 16 mm, and 105 teeth; Gear III with a pitch circle diameter of 68 mm, a circle diameter of 63 mm, a head circle diameter of 108 mm, a width of 16 mm, and 34 teeth; and Gear IV with a pitch circle diameter of 270 mm, a circle diameter of 265.5 mm, a head circle diameter of 270 mm, a width of 16 mm, and 21 teeth. The drum used has a diameter of 253 mm, a weight of 100 kg, a length of 1073.79 mm, and a thickness of 16 mm.
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:This research aims to analyze public administration ethics in the implementation of work at the West Sumatra Province Social Service. Public administration ethics is an important aspect that influences the quality of public…
lic services and public trust in the government. The method used in this research is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that there are several challenges in implementing public administration ethics, such as a lack of employee understanding of the code of ethics, low transparency in decision making, and the practice of nepotism. However, there are also efforts made by the Social Service to improve work ethics, such as ethics training for employees and implementing a monitoring system. This research recommends the need to increase ethical awareness among employees and strengthen monitoring mechanisms to create a more ethical and transparent work environment.
Abstract:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:This research is motivated by the performance problems of Civil Servants, namely performance targets that are not achieved, dishonest behavior, and other events that are not as expected resulting in the low quality of performance…
rformance of Civil Servants (PNS). This research approach is a qualitative research with case study method. The results of this study indicate that basic training planning is made with reference to the RPJMD and the Strategic Plan. The organization is regulated by the mechanism of division of tasks, regulated based on the Decree of the Head relating to the Organizational Structure of the training management program which is generally understood and implemented by BKPSDM. The implementation of education and training at BKPSDM was carried out well, in addition to providing quality training for trainees, the committee also paid great attention to the health of participants. Supervision of basic training is carried out daily by class observers during distance learning, while classical supervision is carried out by the tutor. Barriers in general are due to the large number of participants while the time for CPNS is only one year so that there is extraordinary activity on the part of the organizers and facilitators. In overcoming the obstacles to the shortage of learning media, namely socialization before the implementation of careful preparation from the organizers and assessors of work performance. Submission of information through socialization and letters as well as utilizing the head of the class.
Abstract:The territory of Indonesia is a high level of earthquake risk among several earthquake areas around the world. One way to reduce the occurrence of potential damage to building construction is to utilize waste and metal as…
s added material from coarse and fine aggregate to the flexural strength of beams that have equivalent flexural strength. The equivalent flexural strength value tends to increase with the addition of metal fibers. This study aims to determine the effect of adding metal fibers to the flexural strength of the beam and the pattern of cracks and collapse mechanisms that occur in the beam when the object is tested. This research is a type of quantitative research with physical laboratory experimental methods. The data collection method used is a preliminary study, The selection of the type of aggregate and metal fiber and secondary data were then carried out laboratory tests for the gradation of fine aggregate and coarse aggregate. The data analysis technique is linear regression analysis in the Ms. program. Excell to determine the effect of metal fibers as additives on the flexural strength of the mixing of coarse and fine aggregates.