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All Journal ILTIZAM Journal of Sharia Economic Research Petra International journal of Business Studies (IJBS) JUSTICIA SAINS: Jurnal Ilmu Hukum
Slamet Haryono
UIN Sunan Kalijaga, Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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COVID-19: DAMPAK DAN TANTANGAN REGULASI, TATA KELOLA DAN AKUNTABILITAS ANGGARAN PERBANDINGAN INDONESIA DAN JEPANG Udiyo Basuki; Slamet Haryono; Kamal Fahmi Kurnia
JUSTICIA SAINS - Jurnal Ilmu Hukum Vol 6, No 1 (2021): JUSTICIA SAINS: Jurnal Ilmu Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.399 KB) | DOI: 10.24967/jcs.v6i1.1428

Abstract

Sejak kemunculannya di Wuhan Cina pada awal 2020, Covid-19 melanda semua negara di dunia, yang berpengaruh langsung terhadap perikehidupan warga dunia di berbagai negara. Tidak hanya sektor kesehatan, tetapi terutama juga adalah sektor perekonomian, pariwisata dan pendidikan. Semua pemerintahan negara-negara di dunia menentukan regulasi (kebijakan) dan mempersiapkan anggaran untuk menanggulangi dampak yang lebih meluas dari merebaknya pandemi ini. Langkah ini diambil oleh Indonesia, maupun Jepang. Berbagai kebijakan dan anggaran masa krisis ini tentu harus mendapatkan perhatian dari sisi bagaimana tata kelola dan akuntabilitasnya. Maka hendak dicari jawaban perbandingan dampak dan tantangan regulasi, tata kelola dan akuntabilitas anggaran untuk merespon pandemi Covid-19 antara Indonesia dan Jepang. Penelitian yang mengunakan kombinasi penelitian lapangan field research dan library research ini bersifat bersifat deskriptif analitis, yaitu mendiskripsikan dan menganalisis dampak dan upaya penanggulangan Covid-19 dari sisi regulasi dan anggaran. Penelitian ini menggunakan model studi kasus kebijakan dan tata kelola anggaran terkait Covid-19 di Indonesia dan Jepang. Jadi kebijakan dan tata kelola anggaran terkait Covid-19 menjadi subyek penelitian ini. Kesimpulan yang dapat diambil adalah bahwa kedua negara sama-sama merasakan dampak Covid-19 dalam berbagai sektor, seperti terutama sektor kesehatan, tetapi juga sektor perekonomian dan ketenagakerjaan, industri pariwisata, dan sektor pendidikan. Meskipun kedua negara sama-sama menentukan regulasi dan anggaran krisis untuk menanggulangi dampak Covid-19, letak dan kondisi geografis, luasnya wilayah Indonesia yang tersebar dalam ribuan pulau, banyaknya dan heterogennya jumlah penduduk, serta budaya masyarakat dan pemerintahan yang berbeda dengan Jepang menyebabkan perbedaan langgam dalam penanganan dan penanggulangan pandemi Covid-19 di kedua negara.
Determinan Hasil Investasi, Klaim dan Tata Kelola Perusahaan Terhadap Solvabilitas Perusahaan Asuransi Jiwa Shariah di Indonesia Fitri Putri; Slamet Haryono
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

The research aims to determine the impact of Sharia Life Insurance Solvency in Indonesia from 2018-2021 both partially and simultaneously. Uses a panel data approach with multiple linier regression analysis where the data is collected from 13 financial sharia life insurance report with 52 samples. The results of the study in partially shows that claim have a negative significant effect, while board of commissioners, and sharia supervisory board have a positive significant effect on solvency sharia life insurance companies however investment return and board of director have no significant effect. In simultaneously the result of the study shows that sharia life insurance companies solvency is influenced by investment return, claim, board of commissioners, board of director and sharia supervisory board. This means that the contribution of the variable investment return, claim, board of commissioners, board of director and sharia supervisory board to solvability is 73% while the remaining 27% is determined by other factors outside the Y1 equation Furthermore, these findings shall be consideration for managers in making policies. This study combines financial ratios and corporate governance in analyzing the solvency determinants of sharia life insurance companies in Indonesia.
The Influence of Firm Characteristics and Capital Structure on Sustainable Growth Rate: Moderating Effect of Industry Sector Muh Afdhal Mubarak A S; Slamet Haryono
Petra International Journal of Business Studies Vol. 6 No. 1 (2023): JUNE 2023
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.6.1.62-69

Abstract

This study examines the impact of firm characteristics and capital structure on the sustainable growth rate of technology and consumer goods companies listed on JII, considering the moderating influence of industrial sector variables. The research utilizes secondary panel data sourced from annual financial reports. The population consists of JII-listed companies from 2018 to 2022, with a purposive sampling approach resulting in a sample size of six firms. The Structural Equation Modeling - Partial Least Square analysis findings reveal that firm size, characteristics, and capital structure significantly influence the sustainable growth rate, with firm size further enhanced through industrial sector moderation. The study contributes theoretically by emphasizing the significance of firm characteristics and capital structure while offering practical insights by showcasing how firms can stimulate sustainable growth through enhanced profitability and capital structure, thereby facilitating reinvestment and development.
Co-Authors Fitri Putri Kamal Fahmi Kurnia Muh Afdhal Mubarak A S Udiyo Basuki