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Publikasi Penelitian Dosen

Opportunistic Perspective off Accrual And Real Earnings Management in Indonesia

There are two perspectives why managers do earnings management, namely opportunistic and efficient perspective. The purpose of this research was to test the perspective of accrual earnings management and real earnings management in Indonesia. Perspectives of earnings management were measured by future profitability, that consisted of three proxies, namely future earnings changes (∆NI t+1), future cash flow from future operation (CFO t+1), and future nondiscretionary income (NDNI t+1). The result showed accrual earnings management and real earnings management had non significant impact on future earnings changes, future cash flow from future operation, and future nondiscretionary income, meant managers in Indonesia tend to execute opportunistic accrual and real earnings management.

Penulis : WIDYANINGSIH AZIZAH, S.E., M.Sc., Ak., CA [PDF File] didownload : 0 x

Trend And Tradeoff Between Accrual Earnings Management And Real Earnings Management In Indonesia

This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were thirty one nonfinancial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks Exchange from 1991 to 2014. The time of observation was from 1993 to 2013. Research model was using multiple regression method. The result showed there was no trend increasing of accrual earnings management during research period. Practice of accrual earnings management in Indonesia that tends fluctuate shows there is a tradeoff or substitution of earnings management technique from accrual to real earnings management.



Penulis : WIDYANINGSIH AZIZAH, S.E., M.Sc., Ak., CA [PDF File] didownload : 0 x



 (Design Of Integrated Terminal In Bogor)


Rizky P. Panjaitan (1), L. Edhi Prasetya(2) and Swambodo M. Adi (3)

1. Under Graduate Student, Department of Architecture, Universitas Pancasila, Indonesia

2. Senior Lecturer, Department of Architecture, Universitas Pancasila, Indonesia

3. Lecturer, Department of Architecture, Universitas Pancasila, Indonesia



The development of a region is driven by the existence of infrastructure supporting national connectivity, both in the form of transportation networks and telecommunications networks that are integrated with the services of intermodal transportation facilities that are connected efficiently and effectively. Provision of transportation and telecommunications infrastructure that encourages connectivity will reduce transportation costs and logistics costs, so as to increase product competitiveness, and accelerate economic movements.
Transportation development program from the central capital and supported by Presidential Regulation No. 98 of 2015, which contains the 'Acceleration of the Implementation of Integrated Light Rail Transit in the Jakarta, Bogor, Depok, and Bekasi regions as well as the Bogor city government plan to make Type terminals A in the New Land. To support the program, a plan for the Bogor Antarmodic Integrated Terminal is needed, which is in line with the objectives of the central government and the Bogor city government where the type A bus terminal is aligned with the LRT station. The design adjusts the planning of the Bogor City Government which adapts to the Building and Environmental Planning Plan of the Bogor City R-2 Road. In this plan the area is intended as a type A terminal and will be aligned with the LRT station.

Keywords: Intermodal Integrated Terminal in Bogor



Pengembangan suatu daerah didorong dengan adanya infrastruktur penunjang konektivitas nasional, baik berupa jaringan transportasi dan jaringan telekomunikasi yang diintegrasikan dengan pelayanan sarana intermoda transportasi yang terhubung secara efisien dan efektif. Penyediaan infrastruktur transportasi dan telekomunikasi yang mendorong konektivitas akan menurunkan biaya transportasi dan biaya logistik, sehingga dapat meningkatkan daya saing produk, dan mempercepat gerak ekonomi.

Program pengembangan transportasi dari Ibukota pusat dan didukung dengan Peraturan Presiden No.98 Tahun 2015, yang berisikan tentang ‘Percepatan Penyelenggaraan Kereta Api Ringan / Light Rail Transit terintegrasi di wilayah Jakarta, Bogor, Depok, dan Bekasi serta rencana pemerintah kota Bogor untuk membuat terminal Tipe A di Tanah Baru. Untuk mendukung program tersebut, diperlukan adanya Perencanaan Terminal Terpadu Antarmoda Bogor, yang selaras dengan tujuan pemerintah pusat dan pemerintah kota Bogor dimana terminal bus tipe A diselaraskan dengan stasiun LRT. Perancangan menyesuaikan perencanaan Pemerintah Kota Bogor yang menyesuaikan dengan Rencana Tata Bangunan dan Lingkungan Kawasan Jalan R-2 Kota Bogor. Pada rencana tersebut area tersebut diperuntukan sebagai terminal tipe A dan akan diselaraskan dengan adanya stasiun LRT.

Kata kunci: Terminal Terpadu Antarmoda di Bogor

Penulis : L EDHI PRASETYA , ST, MT [PDF File] didownload : 90 x

Hybrid Contract on Sharia Life Insurance in Indonesia

Akad (contract) is a central point of a contract and is the determinant of a

contract whether it is valid or not. If a contract is considered valid, then it will lead to the

reciprocal relationship of rights and obligations between the parties. In Islamic law, akad is

divided into two types, akad tijari (profit oriented) and akad tabarru’ (non-profit oriented). In line

with the improvement of society’s needs and the Islamic economic institutions, a new concept of

akad is introduced. A hybrid contract which involves the combination of contract in a transaction

becomes one of the alternative options in sharia insurance. This is because there is a minimum

requirement of two akad in every single transaction, whether it is bilateral or unilateral, and both

are applied together. The aim of this paper is to examine the permissibility of hybrid contract in

Shariah insurance in Indonesia. In analyzing the contract, the normative legal research method is

applied by using secondary data. The studies showed that the shariah insurance is applying aqad

tabarru’ and permissible according to Shariah.

Keyword: akad tijari, akad tabarru’, hybrid contract

Penulis : ZAITUN ABDULLAH , Dr., S.H., M.H. [PDF File] didownload : 2 x

Reconstructing Collaborative Economy In Indonesia By Implementing Takaful Ijtima’i Insurance System

The Collaborative Economy has been understood to

be in condition when products, services, and market relationships

have changed as sharing startups impact business models. It is

growing fast in various subjects including in financial needs where

people called as crowdfundings. To avoid disruption, companies

must adopt the Collaborative Economy Value Chain, which in

sharia business can be taken from Islamic teachings. In the history

of Islam at the early 7 th century, the Islamic state has found a

"social security system" which they call as takaful ijtima’i. The

Social security in Islam (takaful ijtima’i) is a social obligation

(fardhu kifayah), which brings responsibility for muslims, as far

they are able, to help each other, and state, as public entity, has a

duty to ensure that such responsibility is implemented properly in

any aspect including in private business. Inside at-takaful

institution contained the spirit to help each other as part of whole

society. Then, the spirit to help each other was made become a basic

principle in sharia insurance institution (at-takaful al-ijtima’i). In

its concept and practice, takaful ijtima’i system, for Indonesia

context, could potentially be developed further. How the takaful

ijtima’i can be as an alternative insurance system to reconstructing

collaborative economy in Indonesia, is the problem that will be

elaborated in this paper. This paper will focus on takaful ijtima’i

with wakaf and musyarakah model, and it will be seen and placed

as alternative sharia insurance system in the future, especially in

Indonesia context. With the protecting each other characteristic has

been used as basic principles in institutions, can be seen that the

system called sharia insurance or at-takaful al-ijtima’i.or Takaful

Ijtima’i can be used as an alternative insurance system to

reconstructing collaborative economy in Indonesia.

Keywords—collaborative economy; takaful ijtima’i; islamic

insurance system, social justice

Penulis : ZAITUN ABDULLAH , Dr., S.H., M.H. [PDF File] didownload : 2 x

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