Abstract:Penelitian ini bertujuan untuk mengetahui apa dasar hukum dari penerapan pengembalian kerugian negara hasil tindak pidana korupsi, bagaimana efektivitas pengembalian kerugian negara dari hasil tindak pidana korupsi dan faktor-faktor…
aktor-faktor yang menghambat pengembalian kerugian negara hasil dari tindak pidana korupsi. Penelitian menggunakan metode penelitian kualitatif yaitu memahami permasalahan hukum dan kemudian mengkonstuksikannya dalam rumusanrumusan masalah yang akan diteliti secara deskriptif-analitis yang bertujuan untuk menggambarkan putusan pengadilan dari pengembalian kerugian negara hasil tindak pidana korupsi dan dianalisa menggunakan Undang-undang dan Peraturan terkait pemberantasan Tindak Pidana Korupsi. Analisis dengan membandingkan data yang diperoleh melalui bahan hukum primer yaitu Peraturan Perundangundangan mengenai Pemberantasan Tindak Pidana Korupsi dengan bahan hukum sekunder yaitu Putusan Tindak Pidana Korupsi Pengadilan Negeri. Hasil penelitian menunjukan bahwa pengembalian kerugian negara hasil dari tindak pidana korupsi belum efektif. Total kerugian negara dari 3 Putusan yang diteliti adalah sebesar Rp 27.737.325.000 (dua puluh tujuh miliar tujuh ratus tiga puluh tujuh juta tiga ratus dua puluh lima ribu rupiah), sedangkan total pengembalian kerugian negaranya hanya sebesar Rp 5.478.394.664 (lima miliar empat ratus tujuh puluh delapan juta tiga ratus sembilan puluh empat ribu enam ratus enam puluh empat rupiah). persentase dari efektivitas pengembalian kerugian negara dari ketiga studi kasus tersebut adalah 19,75 % hasil penelitian ini tidak jauh berbeda dari laporan Kejaksaan RI Tahun 2016, total pembebanan uang pengganti. Rp 26.055.995.222 (dua puluh enam miliar lima puluh lima juta sembilan ratus sembilan puluh lima ribu dua ratus dua puluh dua rupiah). jumlah uang pengganti yang telah selesai dibayarkan sebesar Rp 103.609.000 (seratus tiga juta enam ratus sembilan ribu rupiah) dari total 109 perkara tindak pidana korupsi yang dibebankan uang pengganti
Abstract:Moral distress bersifat menyebar yang dapat mengarah ke sejumlah konsekuensi dan dapat membahayakan perawat, mengurangi kualitas perawatan klien dan berkontribusi terhadap menurunnya jumlah tenaga kesehatan. Hasil observasi…
asi dan wawancara terhadap 7 petugas kesehatan didapatkan bahwa dalam melakukan aktivitas kerja sehari-hari, hasil yang didapatkan belum optimal serta terjadi penurunan disiplin karyawan masih dirasakan. Hal tersebut disebabkan oleh banyaknya pekerjaan yang dibebankan kepada petugas kesehatan dan penempatan tempat kerja yang tidak sesuai dengan kompetensi petugas. Kurangnya disiplin pegawai seperti tidak tepat waktu dengan jam kerja, jam masuk, jam pulang dan apel pegawai.Tujuan penelian ini adalah diketahuinya hubungan moral distress terhadap kinerja tenaga kesehatan di UPTD Puskesmas Kamonji. Jenis penelitian ini adalah kuantitatif dengan pendekatan analitik menggunakan desain cross sectional. Populasi dalam penelitian ini adalah keseluruhan tenaga kesehatan yang bekerja di UPTD Puskesmas Kamonji sebanyak 84 orang. Sampel berjumlah 46 orang, dengan teknik pengambilan sampel purposive sampling. Hasil penelitian dari 46 responden moral distress tenaga kesehatan yang tinggi sebanyak 22 responden (47,8%) dan moral distress tenaga kesehatan rendah sebanyak 24 responden (52,2%). Kinerja baik sebanyak 28 responden (60,9%) dan kurang baik sebanyak 18 responden (39,1%), uji Chi-Square p value: 0,005 (p value ≤ 0,05). Simpulan ada hubungan moral distress terhadap kinerja tenaga kesehatan di UPTD Puskesmas Kamonji.
Abstract:Obesitas merupakan sebuah epidemi global karena ekskalasi kasus obesitas di seluruh dunia yang sangat luar biasa. Kelompok usia dengan prevalensi obesitas tertinggi adalah populasi dewasa dan wanita adalah populasi yang…
lebih rentan daripada pria berdasarkan jenis kelamin. Aktivitas fisik merupakan langkah yang direkomendasikan untuk menanggulangi obesitas, namun populasi dewasa di era modern ini terpapar kehidupan yang nyaman tetapi mengorbankan kebugaran fisik melalui pengurangan aktivitas fisik. Salah satu contoh populasi yang berisiko adalah mahasiswa karena pengaruh kehidupan kampusnya. Tujuan penelitian ini adalah mengetahui bagaimana asosiasi antara usia dengan tingkat aktivitas fisik pada subjek dewasa perempuan yang memiliki latar belakang sebagai mahasiswa. Metode penelitian yang digunakan bersifat kuantitatif dan menggunakan pendekatan cross sectional. Populasi dalam penelitian ini adalah seluruh mahasiswi STIKes Bhakti Husada Cikarang dengan jumlah sampel yang teranalisa sebanyak 79 orang yang didapat melalui total purposive sampling. Instrumen penelitian yang digunakan adalah International Physical Activity Questionnaire (IPAQ) sebagai alat ukur tingkat aktivitas fisik. Analisa data yang digunakan dalam analisa bivariat adalah uji Chi-Square dan pada analisa multivariat menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara usia dengan aktifitas fisik mahasiswa di mahasiswa dengan usia ≥20 tahun dengan kemungkinan 2,97 kali lebih besar beraktifitas fisik dibandingkan dengan usia <20tahun. Kesimpulan dari penelitian ini bahwa terdapat asosiasi antara usia dengan tingkat aktivitas fisik mahasiswi
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: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:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
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:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:This study aims to determine the effect of short-term and long-term macroeconomic factors on the financial performance of Islamic banking in Indonesia. The dependent variables in this study are Return on Assets (ROA), Financial…
nancial to Deposit Ratio (FDR) and Operating Costs of Operating Income (BOPO) as proxies of financial performance. While the independent variables are industrial production index (IPI), inflation, BI rate, composite stock price index (CSPI) and exchange rates. The analytical method used is Vector Error Correction Models (VECM). The data used in this study are monthly time series data from January 2010 - December 2015. The results of the study state that in the long term the influence of the Industrial Production Index (IPI), inflation and exchange rates have a negative and significant effect on Return on Assets ( ROA) and Financial to Deposit Ratio (FDR). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a positive and significant impact on Return on Assets (ROA) and Financial to Deposit Ratio (FDR). Industrial Production Index (IPI), inflation and exchange rates have a positive and significant influence on the Operating Cost of Operating Income (BOPO). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a negative and significant effect on the Operating Cost of Operating Income (BOPO). The short-term effect of macroeconomic variables on financial performance (ROA, FDR and BOPO) does not show a significant relationship.
Abstract:The purpose of this study was to analyze the role of commitment to mediate the influence of motivation on the performance of waste bank managers in Denpasar City. The research is causal in nature to provide an explanation…
n and understanding of the relationship between the motivation variable and the manager's commitment and performance variables. The research population is all managers of Denpasar City waste bank which are still active, totaling 94 managers. The sampling technique was carried out using the saturated sample technique. Questionnaires that have been tested for validity and reliability were given to 94 respondents. Methods of data collection through: observation, interviews, documentation, and literature, questionnaires. The method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results of the study show that direct motivation significant positive effect on the commitment and performance of managers, and commitment plays a partial role in mediating the influence of motivation on the performance of managers. The research implication is the need for motivation to produce work according to standards. The research suggestion is that motivation needs to be increased again by giving awards to managers to form awareness to be more enthusiastic and motivated and committed to work so that they can improve performance at the Denpasar City Waste Bank.