The increase of exchange rate fluctuation pushes firms to form an optimal risk management. Risk management, especially in the form of hedging activity with derivative instrument has moved from pure risk mitigation to value creator for firm. The purpose of this study is to determine the effect of hedging activity with derivative instrument on firm value. This study was conducted on nonfinancial firms listed on Indonesia Stock Exchange during the period of 2013-2017. Sample of 183 firms was obtained through nonprobability sampling technique with purposive sampling method. Data collection was done with nonparticipant observation. Analysis technique used in this study is multiple linear regressi…
The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant posi…
This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does n…
This study aims to determine the effect of internal control, competence and locus of control on accounting fraud tendencies.This research was conducted in the Municipal Revenue Office with a survey method using a questionnaire. The number of samples analyzed was 80 respondents using a purposive sampling method. The data analysis technique in this study used multiple linear regression analysis.Based on the results of the analysis carried out, it can be concluded that the results of data analysis show that internal control and competence negatively affect the tendency of accounting fraud. Whereas locus of control has a positive effect on accounting fraud tendencies. Key word: Internal Control,…
The government as an agent of the community is required to be able to account for its performance. Good performance can be seen from the implementation of good governance and the government's internal control system in a government agency. This study aims to determine whether there is an influence of the Good Governance and the Government Internal Control System on the Performance of the Regional Government of Karangasem Regency. The study was conducted at the Government of Karangasem Regency by making 152 officials scattered in 38 Regional Device Organizations (OPD), with purposive sampling method. Based on the results of the analysis, it is known that Good Governance and the Government's I…
Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is mul…
Dysfunctional behavior of the auditor should be avoided to produce quality audit findings based on the fairness of a financial statement. The purpose of this study is to analyze the role of moral reasoning and professional skepticism moderating role stress on dysfunctional behavior of auditors. This research was conducted in all branch offices of PT Bank BRI Bali-Nusra Area as many as 29 offices by making the auditor as many as 107 people as sample with saturated sample method in test through regression analysis moderation technique (MRA). Based on the results of the analysis, role stress variables have a role in increasing dysfunctional behavior of auditors. Moral reasoning has a role in in…
Public sector budgeting is an accountability instrument for public funds management and the implementation of programs financed by public money for the welfare of the people. The enactment of regional autonomy has led to changes in local financial management into a performance-based budget model through participation in budgeting. This study aims to examine empirical evidence of organizational commitment, opportunistic behavior and environmental uncertainty as moderating variables influence of budget participation on budgetary slack. This research was conducted at Organization of Jembrana District. The number of samples were 143 people using non probability sampling technique with purposive …
The purpose of this paper is to improve role of police community partnership forum (FKPM) in the prevention of crime. Methodology approach in this study uses an empirical- juridical approach, because the scope of the research is to study law in action. A prevention effort of criminal act not only as police responsibility but also as society responsibility entirely. To develop a partnership between police and society, it is formed community policing model (Perpolisian Masyarakat/ Polmas) as regulated in Decree of Indonesia Chief Police No. Skep/737/X/2005 on Policies and Implementation Strategy of Community Policing M…
The discourse surrounding the theory maqâshid syarî'ah is still worth doing it aims to understand who far Islamic law is in line with the progress of time. Theory maqâshid syarî‟ah Syathibi globally based on two things: the problems ta'lil (legal determination based illat), and al-mashâlih wa al-mafâsid (benefit and damage). Furthermore, he explains how to determine maqâshid with six ways: goals syari'ah must be in accordance with the Arabic language, commands and prohibitions syarî‟ah understood as ta'lÄ«l (have illat) and á¸ahiriyah (text what it is), maqâshid al-ashliya…
The Law No. 8 of 1999 about Consumer Protection Article 4 letter b said that one of consumer rights, namely the right to select and obtain goods in accordance with the exchange rate. Not found in authentic explanation regarding this exchange rate, if the exchange rate is the exchange rate that is in accordance with the agreement between the seller and the buyer, or in accordance with the production values or the exchange rate that corresponds to the price market, this then raises the question of free interpretation among the businessmen that the exchange rate is determined only by the desire of businessmen and weighing of benefits desired by businesses alone, so that entrepreneurs are allowe…
Underage marriage is still a problem for developing countries, including Indonesia. Various national and international research shows that the model has the potential marriage has increased in the decade ahead. In Indonesia, the marriage age limit set is 19 years for men and 16 years for women. Only, this limitation may file a dispensation remained unfulfilled by marriage to the religious court. The absence of standards in the Marriage Act opened the opportunity for the judges to make a decision based on its own initiative, which tends to refer to the texts of fiqh. The implication, most requests are always granted dispensation, so that it is as a causative factor of underage marriag…
This research aims to analyze the equality rights of biological children in the decision of the Constitutional Court of the Republic of Indonesia number: 46/PUU-VIII/2010 and its legal consequence. This research included in the normative legal research that used a statue approach and case study approach. The research’s data analyzed using preskriptive-analytic methode and hermeneutic methode. The Research’s results showed that the decision of Constitutional Court of the Republic of Indonesia number: 46/PUU-VIII/2010 expand the interpretation of the concept of nasab from legal children towards biological children to achieve the equality and the sense of fairness. Thi…
This article discuss about Hisbah Council (Dewan Hisbah) as an institution of The Organisation of Islamic Unity (PERSIS) which has the authority to product fatwa. This research is aimed to elaborate the concept of maqâshid syarî’ah used by Hisbah Council in issuing fatwa. To issue fatwa, they use the methodology (manhaj) and system (thurûq) that has the character and ideology to implements the concept of back to the al Qur’an and al Sunnah. It means that the fuqaha who engaged in Hisbah Council makes and put of school (madhab) position "only" as a comparison of legal opinion in all istinbâth process. By his approach they hope the developm…
The chronological journey of sharia economic law begin from a level of normative-indicative consisting Quranic verses until to be indicate that there is progressive massively. Each phase appearing indicate the axistance of intensive dialog of civilization and cultur between the law of syariah economic and the law of conventional economic. The intensive-interactive dialog appears a product of new thought reconstructively basing logic of discover (logika temuan baru) and not logic of repetition (logika mengulang-ngulang). In the middle of interconnection of economic, social, politic, and law, the writer formulates four conceptual phases pharadigmatically representing long journey of syaria…
This Article focusing on wakaf regulation in Indonesia after its independence day. The research used statute approach, it also used regulation No. 5 Year 1960 and regulation No. 41 Year 2004 as its primary legal source. In analyzing data it used three legal basis; Lex Superior Derogat Legi Inferiori, Lex Specialis Derogat Legi Generali, and Lex Posterior Derogat Legi Priori. Firstly, it concludes that the background of regulating the wakaf regulation in Indonesia was conducted because of public needs to a special regulation which can rules wakaf and its legal contemporary development. Secondly, the comparison of wakaf regulations regulated from post-independence until reformation era exp…
كان القرآن الكريم مليء بالأخبار الموضوعي مثل قصص الأنبياء والأمم بصورة مجملة ومقتصرة، عظة واعتبارة للأمة الإسلامية، ومن بينها قصص بني إسرائيل واليهود. وقصص الأنبياء والأمم التي تناولتم
Asma merupakan peradangan kronis yang umum terjadi pada saluran napas yang ditandai dengan gejala yang bervariasi dan berulang, penyumbatan saluran napas yang bersifat reversibel, dan spasme bronkus gejala umum mengi, batuk, dada terasa berat, dan sesak napas. Di desa manggala dari tahun 2013 berjumlah 117 kasus tahun 2014 meningkat menjadi 336 kasus. Tujuan penelitian ini adalah untuk mengetahui hubungan perilaku dengan kekambuhan penyakit asma di desa manggala kecamatan pinoh selatan tahun 2015, dengan metode cross sectional. Hasil penelitian menunjukan bahwa ada hubungan antara sikap dengan kekambuhan penyakit asma (p-value=0,021 OR=11,077) dan praktik ada hungan dengan kekambuhan…
Rendahnya kesadaran waria menggunakan kondom untuk pencegahan HIV dan AIDS secara konsistensi di Kecamatan Sintang data puskesmas cukup meningkat dari tahun 2011 sampai dengan 2012 sebanyak 107 kasus diantaranya 4 kasus pada Waria. Tujuan dari penelitian ini adalah untuk mengetahui perilaku konsistensi waria yang bekerja di salon menggunakan kondom untuk pencegahan Hiv Dan Aids di Kecamatan Sintang tahun 2014. Jenis Penelitian ini menggunkan penelitian Deskriptif dengan pendekatan Kualitatif dengan subyek penelitian berjumlah lima orang waria yang berkerja di salon Kecamatan Sintang, triangulasi pengelola program di Komisi Penanggulangan AIDS. Teknik pengambilan subyek penelitian menggunakan…
