Abstract:This paper discusses the practice of religious plurality within the Indonesian Armed Forces. To support the main task of soldiers and the success of the task, they are equipped with faith and purity, good moral values and…
d noble character. Religion has a significant role in supporting military tasks. Data collection techniques in this study used observation then, followed by interviews. Forms behaviour The TNI AD in maintaining harmony between members of different religions includes anjangsana, working together to achieve common goals in religion, sympathy and empathy, tolerance and mutual respect. Adaptation conducted interfaith religious packed reasonably. Goal TNI AD attachment is the goal achieved that is harmony and tolerance Inter-religion. Function Integration TNI AD is carried out by issuing governing policies about members of TNI AD, which religious Islam, Christian, Hindu and Buddhist for holding religious ceremonies simultaneously on the day and at the time same. That is day Friday o'clock 18.30 WIB. The system of Latent Maintenance, which the Indonesian Army maintains, improves individual motivation and the cultural patterns that create and maintain the motivation.
Abstract:This study aims to determine and understand the performance of plantation field extension workers who work in the context of managing the National movement program of cocoa in Sigi Regency. This research uses the performance…
ance theory proposed by Robbins, consisting of 3 main aspects of assessment, namely: motivation, ability, and opportunity. The research method used, qualitative with a descriptive approach, involved a number of informants interviewed during the study, in addition to displaying as supporting data secondary, the results of the study of literature and the study of documents. This study concluded that the performance of agricultural extension workers working in the National movement program for cocoa in Sigi Regency has not been maximized, not only due to aspects of: motivation, ability, and opportunity, but also caused by various other factors.
Abstract:Based on an observation result in Cigalontang Village Cigalontang Sub district Tasikmalaya District it was found that some issues such as Village Owned Enterprises of Cigalontang Village was not right in choosing type of…
business and did not achieve the objectives of establishing Village Owned Enterprises of Cigalontang Village. Furthermore, the writers formulated a problem “How is the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District?” The objectitive of this research was to determine and to describe the the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District. Theory applied in this research was effectiveness theory analyzed based on effectiveness measures, they are program understanding, right on target, timeliness, goal achievement and real change (Sutrisno, 2010:125-126). This research applied descriptive research method with qualitative approach. Techniques of data collection used were interview, observation and documentation study. Based on research results and discussion, the writers may conclude that the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District has not been effective yet. From five of effectiveness scope dimensions, three dimensions have not been applied well, they are right on target, goal achievement and real change while two effectiveness measures applied well were effectiveness measures in program understanding and timeliness ones.
Abstract:Masamba and Baebunta District which are located in North Luwu Regency are disaster-prone areas and have a high potential for natural disasters. On July 13 2020, there was a flash flood which damaged infrastructure, public…
c facilities and caused casualties. Until now, the government is still continuing to make improvements. The results of the study indicate that the Management of Infrastructure Development in Masamba District, North Luwu Regency is still experiencing problems. This is due to a lack of estimate regional expenditure revenue-APBD funds which has made infrastructure development unfinished because these funds have been used in handling the Covid-19 virus. To find out how the Management Function of Post Flood Disaster Infrastructure Development in Masamba District, North Luwu Regency. Using the theory of George R Terry which consists of four aspects namely planning, organizing, actuating, and supervising. These four aspects will be used in research to analyze more deeply regarding the research to be carried out. As informants consisted of: PUPR Service, BNPB, Head of Maipi Village, Head of Baloli Village, Head of Bone Village, Old Head of Bone and the Community. This study used interview techniques, observation of research locations, and documentation. Using qualitative methods with descriptive research type.
Abstract:Schistosomiasis is an endemic disease in Indonesia which is only found in the province of Central Sulawesi, namely in Poso and Sigi Regencies. The area where the distribution of sichistosomes was found was in Kab. Poso in…
n three places namely Bada, Lore and Napu. Although the policy for handling schistosomiasis snails and the impact of the disease has been handled since the colonial era, the Indonesian government has only taken serious action since 1982, which has not been completed until now. The absence of a common view on the problem of schistosomiasis has resulted in an asynchronous implementation of programs and activities related to the alleviation of schistosomiasis. This primary data collection technique also uses secondary data that comes from the Poso health office, the Bada schistosomiasis laboratory and the implementation of triangulation of actors, methods and data through focus group discussions which are expected to be able to map out the issues of involvement and the similarity of viewing problems in the management of schistosomiasis control in the context of the study This takes the area of Bada which is relatively successful although not yet complete. The collaboration model by collaborating with various internal institutional elements of the local government in each related regional apparatus organization, involving the community as an important part by becoming stool collectors, the presence of teachers and priests who provide strengthening information regarding the urgency of participation and collaboration to solve schistosomiasis has a broad impact on program achievements this.
Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
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:This study aims to determine the practice and application of sharia business ethics in forex trading of JR Volatility 75 Index companies in the forex market and the dissemination of the results of the analysis and transactions…
ctions to registered members. This research is qualitative research with the research object of corporate signal provider Volatility 75 Index JR. Data collection methods used are observation, in-depth interviews, and documentation. The results of the study show that JR's Volatility 75 Index has implemented sharia business ethics in its service business so as to make it feel safe and comfortable when using the forex market analysis services from the company.
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.