This research aimed to examine the influence of corporate governance and environmental performance to firm value in basic and chemical industry . Corporate governance was identified by the proportion of independent commissioner board, and number of audit committee. Firm value was proxied by Tobin’s Q (market-based financial performance), while environmental performance was measured by PROPER issued by the Indonesian State Ministry of Environmental. The study used 26 companies as a sample from a population of 64 companies in basic and chemical industry listed on Indonesian Stock Exchange in the period of 2014-2016. The sample was determined by using purposive sampling. The results showed that corporate governance mechanisms proxied by the proportion of independent commissioner board, and number of audit committee had positive effect on firm value. Beside that, these results proved that there was positive effect of environmental performance on firm valueKeywords: corporate governance, environmental performance, firm value
Penelitian ini berusaha mengungkapkan bagaimanakah perkembangan karakter siswa dalam pembelajaran matematika. Sehingga tujuan penelitian ini adalah mendeskripsikan perkembangan karakter siswa kelas rendah SD ditinjau dari pengetahuan, perasaan dan perbuatan moral mereka selama dan setelah mengikuti pelajaran matematika. Penelitian ini menggunakan jenis penelitian deskrpitif evaluatif dengan pendekatan metode penelitian gabungan antara metode penelitian kualitatif dan kuantitatif dengan desain penelitian evaluative. Hasil penelitian ini menunjukan bahwa karakter siswa kelas rendah di SDN 15 Palu mengalami perkembangan yang sangat baik. Hasil dari kajian penelitian ini adalah perlu upaya peningkatan kesiapan guru dalam mengajar, yakni: penguasaan materi pembelajaran matematika, penyiapan RPP Matematika berkarakter, dan kemampuan mengaitkan materi yang diajarkan dengan metode yang lebih variatif dan menarik di dalam pembelajaran matematika perlu diintensifkan karakter yang terintegrasi di dalamnya. Upaya pengelolaan kelas yang baik dan peningkatan penugasan dalam bentuk kelompok belajar dengan menggunakan metode yang lebih variatif dan menarik oleh guru juga perlu ditingkatkan
There are challenges in implementing village funds during this pandemic because the amount of absorption of village funds is used to address the conditions for handling Covid 19. The implemention of the distribution and absorption of this budget is influenced by inhibiting factors that become challenges in the implementation of village development. Internal factors in the village government are important to prevent fraud in the absorption of village funds. Therefore, one of the objectives of this study is to analyze the effect of internal control and competence on fraud prevention in Kumpeh Ulu sub-district, Muaro Jambi district. This research is causality research design. Causality research design is a type of research that is used for the purpose of testing the influence, relationship or impact of variables, the type of cross section data used and the primary data souces. This research took place from june to august 2021. The data analysis technique used SEM-PLS. The results of this study indicate that internal control and competence have an effect on fraud prevention.
Government support for the existence and role of zakat management organization indicated by the issuance of legislation on the management of zakat that Act No. 38 of 1999 and the decision of the Minister of Religion No. 581 of 1999 on the implementation of Act No. 38 of 1999 which was amended by Act No. 23 of 2011 concerning the management of zakat. Many factors of causing non-optimal zakat as legislation, mostly related to the system and institutional factors. In this case, should the government as well as amil zakat organization has a strategic role to establish an institutional system of zakat and charity empowerment and support the establishment of the implementation of the charity as a binding regulation. This can occur if the control system of zakat management organization operating effectively, as well as the existence of legislation on the management of zakat either No. 38 of 1999 and No. 23 of 2011. In other words, the optimization of the implementation of zakat is affected by the system and the effective management of zakat management in addition to firmness of government in enforcing the implementation of zakat either written in the legislation and are implementable in order to achieve good governance zakat (alms good governance). Abstrak: Dukungan pemerintah terhadap keberadaan dan peran organisasi pengelola zakat ditunjukkan dengan dikeluarkannya peraturan perundang-undangan tentang pengelolaan zakat yaitu Undang-undang Nomor 38 Tahun 1999 dan keputusan Menteri Agama No. 581 Tahun 1999 tentang Pelaksanaan undang-undang Nomor 38 Tahun 1999 yang kemudian diperbaharui dengan Undang-undang Nomor 23 tahun 2011 Tentang pengelolaan zakat. Beberapa faktor penyebab belum optimalnya zakat sebagai peraturan perundang-undangan, sebagian besar terkait dengan faktor sistem dan kelembagaan. Dalam hal ini, seharusnya pemerintah serta organisasi pengelola zakat sebagai amil memiliki peran yang sangat strategis untuk membangun sistem kelembagaan zakat serta pemberdayaan zakat dan mendukung tegaknya pelaksanaan zakat sebagai peraturan yang mengikat. Hal ini dapat terjadi jika sistem pengendalian organisasi pengelolaan zakat berjalan dengan efektif, begitu juga keberadaan Undang-undang tentang pengelolaan zakat baik Nomor 38 Tahun 1999 maupun Nomor 23 Tahun 2011 . Dengan kata lain optimalisasi pelaksanaan zakat dipengaruhi oleh sistem dan manajemen pengelolaan zakat yang efektif disamping ketegasan pemerintah dalam menegakkan pelaksanaan zakat baik yang ditulis dalam peraturan perundang-undangan maupun secara implementatif demi terwujudnya tata kelola zakat yang baik (good zakat governance). DOI: 10.15408/jch.v4i2.3673
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