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Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

ISLAMIC SOCIAL REPORTING IN SHARIAH BANKS IN INDONESIA
Abstrak

The growth of CSR is also in Islam perspective ground as a way of life opening up additional dimensions for financial reporting to stakeholders. Among the Shariah Banks in Indonesia, Islamic Social Reporting (ISR) is becoming a common practice. This study attempted to measure the determinant of ISR as practiced by shariah-approved Indonesian banks listed in Indonesia Stock Exchange in their annual reports. Three variables used to tested ISR determinants are company size, profitability, and leverage. Using content analysis to evaluate ISR and analyzed annual report of 11 shariah banks in period of 2014-2016. Multiple regression analysis with panel data showed that company size, profitability and leverage significantly affected the level of ISR. The findings contribute to the knowledge a new dimension of corporate reporting from religiousity perspective.

Penulis : WIDYANINGSIH AZIZAH, S.E., M.Sc., Ak., CA [PDF File] didownload : 11 x

ANALISIS KELAYAKAN INVESTASI PROYEK PROPERTI DI KOTA DEPOK
Abstrak

Menurut data statistik, jumlah kepemilikan rumah di provinsi Jawa Barat masih diangka 75.84 %, sedangkan untuk kota Depok masih di bawah nilai persentase provinsi yaitu sebesar 64,59 %, yang menunjukkan bahwa masih terdapat peluang investasi dalam bidang properti/perumahan yang cukup besar di kota tersebut. Strike Property selaku perusahaan pengembang properti berencana berinvestasi dengan membangun proyek properti di kota Depok, sehingga perlu melakukan analisis kelayakan investasi sehingga keputusan investasi tidak salah. Penelitian dilakukan dengan metode analisis aspek finansial berdasarkan kriteria Net Present Value, Internal Rate Return, Payback Period, dan Sensitivity Analysis. Dari hasil penelitian didapatkan bahwa investasi proyek properti yang akan dijalankan bernilai layak, dengan hasil NPV sebesar Rp 629.805.257 (bernilai positif); IRR 7,158%/bulan dimana di atas nilai MARR yaitu bunga deposito bank sebesar 12% per tahun atau 1% per bulan, sehingga investasi layak diterima; dan PP selama 9 bulan 10 hari, dimana lebih cepat dari umur investasi selama 12 bulan. Perhitungan analisis sensitivitas menunjukkan bahwa kelayakan investasi bersifat sensitif dan menjadi tidak layak jika kenaikan biaya pembangunan lebih dari 91% dan tingkat penjualan unit rumah kurang dari 5 unit.

Kata kunci : proyek properti, analisis kelayakan investasi, NPV, IRR, PP, analisis sensitivitas

https://jurnal.untirta.ac.id/index.php/jiss/article/view/V4207

 

Penulis : GAMA HARTA NUGRAHA NUR RAHAYU, ST., MSc [PDF File] didownload : 14 x

Opportunistic Perspective off Accrual And Real Earnings Management in Indonesia
Abstrak

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 : 12 x

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

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 : 13 x

PERANCANGAN TERMINAL TERPADU ANTARMODA DI BOGOR
Abstrak

PERANCANGAN TERMINAL TERPADU ANTARMODA DI BOGOR

 (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 panjaitanrisky@gmail.com

2. Senior Lecturer, Department of Architecture, Universitas Pancasila, Indonesia edhi.prasetya@univpancasila.ac.id

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

swambodo@univpancasila.ac.id

 

ABSTRACT

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

 

ABSTRAK

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 : 102 x

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