Hasil Pencarian  ::  Simpan CSV :: Kembali

"After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical assessment of primary data using the independent-samples t-test, findings show that independence in appearance of auditors would be enhanced as a result of mandatory rotation. The rotation policy, however, could not by itself improve auditors’ independence in fact. Consequently, complementary schemes are needed to preserve the independence in fact of auditors. Further, auditors who have a favorable view of mandatory rotation would assume that the mechanism offers more advantages than disadvantages. On the other hand, unhappy employees would perceive that mandatory rotation brings more adverse effects than positive ones. The vast majority of respondents also believe that the rotation mechanism is necessary to be implemented in BPK. Lastly, a number of valuable respondent inputs aimed to improve the rotation scheme are elaborated in this study."

"The number of takeover transactions is relatively less compared to other corporate actions bypublicly-listed companies, (e.g. IPOs, rights issues, or material transactions). There is no researchthat explains or contextualizes this fact, but one may speculate that this may be due to (a) the existenceof block-holders in Indonesia’s corporate structure profile (structural barrier) or (b) because itis costly to carry out a takeover in light of the existing Mandatory Tender Offer (MTO) requirements(legal barrier). This article focuses on the latter problem, aiming to address the practical and legalissues pertaining to takeover transactions in Indonesia with respect to the existence of the MTO.Pursuant to the prevailing rule, in a takeover of publicly-listed companies that results in a change ofcontrol, a MTO/mandatory bid requirement must be followed with the potential acquirer making anoffer to purchase all of the remaining shares of the target company according to a certain minimumprice formula. Specifically the article discusses practical and creative strategies that prospectivecontrollers employ to avoid the mandatory bid/MTO requirement, and how these strategies impactthe principle of minority shareholders’ protection.."

"Penelitian ini bertujuan untuk menguji pengaruh karakteristik dari Komite Audit perusahaan terhadap kepatuhan pengungkapan wajib pada laporan tahunan perusahaan. Penelitian menggunakan sampel 148 perusahaan publik non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015. Hasil penelitian menyimpulkan bahwa frekuensi pertemuan Komite Audit memiliki hubungan positif signifikan terhadap tingkat pengungkapan wajib. Tingkat kehadiran Komite Audit, Tenure Komite Audit dan proporsi Komisaris Independen tidak ditemukan hubungan yang signifikan.

---

This study aimed to examine the effect of the characteristics or the effectiveness of the Audit Committee on compliance of mandatory disclosure. The study used 148 non financial public companies listed on the Indonesia Stock Exchange in 2015 as sample. The result of the study shows that, frequency of meetings of Audit Committee has positively associated with level of mandatory disclosure. The level of attendance, Tenure Committee and percentage of Independent Commissioner are insignificant."

"Pengungkapan risiko dan tata kelola perusahaan memiliki peran yang penting baik bagi industriperbankan, investor, maupun stabilitas keuangan dalam jangka panjang. Selain itu, adanyaambiguitas hubungan antara pengungkapan dengan stabilitas bank syariah serta hubungan antara disclosure dengan profitabilitas bank menjadikan topik disclosure dan tata kelola perusahaan penting untuk diteliti. Oleh karena itu, studi ini bertujuan untuk melakukan pengujian hipotesis yang diharapkan dapat menjelaskan hubungan antara mandatory disclosure dan voluntary disclosureterhadap profitabilitas bank yang diproksikan dengan ROA (Return to Asset) serta hubungan antara mandatory disclosure dan voluntary disclosure terhadap stabilitas bank yang diproksikan dengan Z-score. Penelitian ini menggunakan metode OLS (Ordinary Least Square), RE (Random Effect), dan FE (Fixed Effect) untuk keempat model, dengan sampel 12 bank umum syariah (BUS) di Indonesia periode 2013-2018. Data yang digunakan bersumber dari laporan keuangan bank syariah, sementara indeks disclosure yang digunakan untuk mandatory disclosure adalah SEOJK dan indeks voluntary disclosure yang bersumber dari IFSB (Islamic Financial Service Board). Hasil penelitian ini menunjukkan bahwa terdapat hubungan secara signifikan dan positif antara pengungkapan risiko baik yang bersifat wajib dan sukarela terhadap stabilitas dan profitabilitas perbankan syariah di Indonesia. Hasil ini menunjukkan bahwa semakin tinggi pengungkapanrisiko yang dilakukan oleh bank syariah, maka semakin tinggi stabilitas dan profitabilitas bank syariah. Berdasarkan hasil dari penelitian ini, menunjukkan bahwa pentingnya bagi bank syariah untuk meningkatkan pengungkapan yang bersifat wajib atau mandatory, serta memperluas pengungkapan yang bersifat sukarela atau voluntary.

---

Risk Disclosure and corporate governance have an important role for banks, investors, and long-term financial stability. In addition, there is an ambiguity in the relationship between disclosure and stability of Islamic banks as well as the relationship between disclosure and bank profitability, which makes this topic is necessary ti be examined. In accordance, this study aims to explain the relationship between mandatory disclosure and voluntary disclosure of the profitability of banks measured by ROA (Return to Asset) as well as the relationship between mandatory disclosure and voluntary disclosure of bank stability proxied by Z-scores. This study employs metode OLS (Ordinary Least Square), RE (Random Effect), dan FE (Fixed Effect) methods for all four models, with a sample of 12 Islamic commercial banks (BUS) in Indonesia for period of 2013-2018, and the sources of mandatory disclosure index comes from SEOJK while the voluntary disclosure index that is sourced from IFSB (Islamic Financial Service Board).The results of the first and second model both show that there is a significant and positive relationship between mandatory and voluntary disclosure on stability and mandatory disclosure on profitability. When banks increase their disclosure, Islamic banks will have higher stability and profitability. Based on the result from this study, it is important for Islamic banks to increase mandatory or mandatory disclosures and expand voluntary disclosures."

"Penelitian ini bertujuan menganalisis skema penambahan modal PT Reasuransi XYZ, pengaruh terhadap tingkat kesehatan keuangan, RBC dan profitabilitas serta konsekuensi perpajakan pada PT Reasuransi XYZ. Metode penelitian yang digunakan adalah metode studi kasus. Penambahan modal dilakukan dengan menerbitkan Obligasi Wajib Konversi (OWK) yang akan menimbulkan kewajiban bagi perusahaan untuk membayar bunga kupon, namun perusahaan juga akan memperoleh dana yang dapat diinvestasikan kembali. Berdasarkan Peraturan Menteri BUMN No: PER-10/MBU/2014, skor tingkat kesehatan perusahaan saat menerbitkan OWK di tahun 2014 meningkat menjadi 78 dibandingkan dengan tahun sebelumnya dengan skor 65. Risk Based Capital (RBC) perusahaan yang merupakan satu indikator utama kesehatan keuangan mengalami kenaikan signifikan pada tahun 2014 menjadi 339% dari tahun sebelumnya sebesar 160%. Berdasarkan simulasi untuk mencapai standar minimum RBC pasar internasional sebesar 250%, melalui penerbitan OWK sebesar 80% dari nilai penerbitan atau 720 miliar maka perusahaan mencapai RBC dan Profitabilitas yang optimal. Pemeriksa pajak melakukan koreksi positif atas beban bunga OWK sehingga pada tahun 2015 dan 2016 laba fiskal perusahaan meningkat dan perusahaan melakukan pembelaan karena beban bunga bagi perusahaan asuransi termasuk dalam kategori beban langsung atau tidak langsung yang terkait dengan kegiatan usaha.

---

This study aims to analyze the scheme of additional capital of PT Reasuransi XYZ, the impact on the level of financial health, RBC and profitability and tax consequences on PT Reasuransi XYZ. The research method used is case study method. The increase in capital is performed by issuing Mandatory Convertible Bonds (MCB) which will result in an obligation for the company to pay coupon interest, but the company will also get reinvestable funds. Based on the Regulation of the Minister of State-Owned Enterprises No: PER-10/ MBU/2014, the companys health rating score when issuing MCB in 2014 increased to 78 compared to the previous year with a score of 65. Risk Based Capital (RBC) have a significant increase in 2014 to 339% from the previous year with a score of 65160%. Based on the simulation to achieve the minimum RBC standard of international market by 250%, through the issuance of MCB of 80% of the issuance value or 720 billion then the company achieved the optimum RBC and Profitability. The tax auditor makes a positive correction on MCB interest expense so that in 2015 and 2016 the companys fiscal profit increases and the company defends because interest expense for insurance companies is included in the category of direct or indirect expenses related to business activities."

"This study aims to reveal the phenomenon of compliance with mandatory spending on education and health in 29 regencies/cities in Papua. The data analysis method applies quantitative descriptive data by using regional financial data, namely: Regional Revenue and Expenditure Targets, Education and Health Expenditure Allocation for Fiscal Year 2021, Realization of Regional Income, and Expenditure, Education and Health Expenditure Allocation for the Fiscal Year 2017-2020. The main finding of this study is that 27 local governments have not complied with mandatory spending on education, while for health, there are six local governments in Papua. Of course, this fact indicates one of the weaknesses in achieving the competitiveness of human development in Papua. Next is the fact that study results show that the amount of regional income and expenditure is not necessarily accompanied by the level of compliance with mandatory spending. This indicates the poor quality of planning and budgeting at the local government level in Papua. The author is aware of the limitations of this study; in disclosing the facts of compliance with mandatory spending on education and health, it is hoped that further research can measure the impact of mandatory spending on regional development performance indicators through an econometric model approach."

"Pengawasan ketenagakerjaan merupakan salah satu fungsi dari pemerintah yang cukup krusial. Selain untuk mendukung proses penegakan hukum, hal ini juga dilakukan untuk menjaga keseimbangan iklim industrial antara tenaga kerja dengan suatu perusahaan. Maka dari itu, pemerintah melalui Kemnaker RI meluncurkan layanan WLKP online guna mendukung efektivitas pengawasan ketenagakerjaan oleh pemerintah. Namun, layanan WLKP dihadapi kendala yang menghambat proses pengawasan ketenagakerjaan. Maka dari itu, penelitian ini bertujuan untuk menganalisis efektivitas layanan WLKP melalui konsep perspektif efektivitas melalui pendekatan teori sistem oleh Gibson et al (2011). Metode yang digunakan dalam penelitian ini adalah post-positivist yang didukung dengan data primer melalui wawancara mendalam dan sekunder melalui studi kepustakaan. Hasil penelitian menunjukkan layanan WLKP sebagai upaya mewujudkan penyelenggaraan pengawasan ketenagakerjaan yang sistematis dan terintegrasi masih belum efektif dikarenakan kendala yang ditemukan. Dari 8 indikator dengan 3 dimensi, terdapat 3 indikator yang belum terpenuhi diantaranya keterbatasan anggaran guna mendukung pengembangan sistem WLKP dan diseminasi informasi terkait layanan WLKP melalui sosialisasi, proses pengawasan yang terhambat akibat kendala integrasi data antar isntansi, sinergi strategi teknis serta krisis kebijakan yang berdampak pada hasil pengawasan yang kurang optimal yang ditunjukan dengan kasus pelanggaran norma ketenagakerjaan yang masih tinggi. Sehingga dinilai perlu untuk meninjau bagaimana WLKP bekerja dalam mensinergikan strategi dari masing-masing pihak terlibat di dalamnya agar pengawasan ketenagakerjaan yang optimal dapat terwujud.

---

Labor inspection is one of the crucial functions of the government. In addition to supporting the law enforcement process, this is also done to maintain the balance of the industrial relations between labor and a company. Therefore, the government through the Ministry of Manpower of the Republic of Indonesia launched the online WLKP service to support the effectiveness of labor inspection by the government. However, WLKP services face obstacles that hinder the labor inspection process. Therefore, this study aims to analyze the effectiveness of WLKP services through the concept of effectiveness perspective through a systems theory approach by Gibson et al (2011). The method used in this study is post-positivist supported with primary data through in-depth interviews and secondary through literature studies. The results showed WLKP services as an effort to realize the implementation of systematic and integrated labor inspection is still not effective due to the obstacles found. From 8 indicators with 3 dimensions, there are 3 indicators that are unfulfilled including budget constraints to support the development of the WLKP system and dissemination of information related to WLKP services through socialization, the monitoring process is hampered due to data integration constraints between agencies, technical strategy synergies and policy crises that have an impact on the results of supervision that are less than optimal as indicated by cases of violations of labor norms which are still high. So, it is considered necessary to review how WLKP works in synergizing the strategies of each party are involved in it so that optimal labor supervision can be realized."

"Sistem pernapasan (respirasi) merupakan proses pertukaran gas oksigen (O2) yang dibutuhkan oleh tubuh untuk metabolisme sel dengan karbon dioksida (CO2) sebagai bentuk keluaran dari metabolisme. Gagal napas adalah ketidakmampuan sistem pernapasan dalam mempertahankan pemberian oksigen dalam darah dengan atau tanpa penumpukan karbon dioksida. Ventilator merupakan alat yang membantu dan menunjang pernapasan seseorang yang mengalami gagal napas. Ritme pernapasan yang diatur oleh mesin sering kali dirasakan tidak nyaman oleh pengguna dalam keadaan sadar sehingga diperlukan sinkronisasi antara ritme pengguna dengan mesin. Skripsi ini bertujuan untuk merancang ventilator mode Synchronized Intermittent Mandatory Ventilation (SIMV) yang tersinkronisasi dengan usaha napas pasien dengan berbagai nilai parameter tekanan pemicu. Mode SIMV ini dirancang dengan mikrokontroler STM32F411CEU6 sebagai pengontrol kerja komponen, sensor tekanan untuk mendeteksi usaha napas pasien, sensor aliran udara untuk mendeteksi aliran udara yang keluar. Masukan kepada alat ini adalah gas oksigen yang akan diolah dalam alat kemudian dikeluarkan sesuai dengan pemicu dari pasien dan volume yang diatur serta dalam pengujiannya digunakan ventilator analyzer dan paru-paru buatan. Hasil dari penelitian ini telah berhasil dilakukan rancang bangun ventilator mode SIMV dengan pembacaan Positive End Expiratory Pressure (PEEP) dan Peak Inspiratory Pressure (PIP), pembangkitan udara dengan usaha pasien sebanyak 20% dari nilai PEEP serta pembangkitan udara 300 ml, 400 ml, 500 ml, dan 600 ml dengan kesalahan pembacaan PEEP 0-16% dan PIP 0-9%, kesalahan perbandingan tekanan saat pembangkitan terhadap PEEP sebesar 0-9%, serta kesalahan luaran volume 0%-8%.

---

The respiratory system (respiration) is the process of exchanging oxygen gas (O2) needed by the body for cell metabolism with carbon dioxide (CO2) as a form of metabolism output. Respiratory failure is the inability of the respiratory system to maintain oxygen delivery in the blood with or without a buildup of carbon dioxide. Ventilator is a device that helps and supports the breathing of a person who has respiratory failure. The breathing rhythm regulated by the machine is often felt uncomfortable by the user in a conscious state so that synchronization between the user's rhythm and the machine is needed. This thesis aims to design a Synchronized Intermittent Mandatory Ventilation (SIMV) ventilator which is synchronized with the patient's respiratory effort with various trigger pressure parameter values. This SIMV mode is designed with STM32F411CEU6 microcontroller as a controller, pressure sensor to detect the patient's breath effort, an air flow sensor to detect the outgoing air flow. The input to this device is oxygen gas which will be processed in the device and then taken out according to the trigger from the patient and the volume is regulated, a ventilator analyzer and artificial lungs are used for testing the device. The results of this study have successfully carried out the design of the SIMV mode ventilator with Positive End Expiratory Pressure (PEEP) and Peak Inspiratory Pressure (PIP) readings, air generating with patient effort as much as 20% of the PEEP value and air generation of 300 ml, 400 ml, 500 ml, and 600 ml with PEEP reading errors of 0-16% and PIP 0-9%, the pressure ratio error when generating to PEEP is 0-9%, and the volume output error is 0%-8%."