This study aims to examine differences in the performance of banks listed on the Indonesia Stock Exchange before the COVID-19 pandemic in 2019 and during the COVID-19 pandemic in 2020. The type of data collected is quantitative data. The data source used is secondary data derived from data on financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2019-2020. The analytical technique used is a different test, paired sample t test with a significance level of 5%. The results showed that the government policy POJK 11/POJK.03/2020 regarding credit restructuring which was later extended by POJK 48/POJK.03/2020 and POJK 12/POJK.03/2020 greatly affected the stability of bank performance.
The aims of this study is to analyze the view of educators, practitioners, and students regarding the graduate’s attributes in taxation Diploma and Accounting undergraduates to perform as an entry level of taxation staff. It explore whether there is an ‘expectations gap’ exists between the skill, basic capability, and learning outcomes of taxation knowledge obtained at university and practitioners expectations and what attributes they expected the graduate to have. The questionnaire is sent to practitioners likely to recruit graduates who had studied taxation at Taxation diploma or Accounting Undergraduate, to educators who teach taxation within universities, and students of Taxation Diploma and Undergraduate Accounting Program. Using Test and Cl for two proportions for basic capability, two sample T-Test for learning outcomes and skills, the result indicate that the differences exist between students either with practitioners or educators. In the view of academicians and practitioners, the expectation gap does not exist, but the agreement proportion of basic capability indicate that further discussion is needed due to the basic knowledge of tax planning and international taxation that undergraduate must have.
Tujuan dari penelitian ini adalah untuk menganalisa pandangan akademisi, praktisi, dan mahasiswa akan atribut yang harus dimiliki lulusan D3 Perpajakan dan S1 Akuntansi yang akan berkarir awal dalam bidang perpajakan. Penelitian ini mencoba menggali apakah ada perbedaan persepsi mengenai atribut yang terdiri dari keterampilan atau keahlian, kemampuan dasar, dan hasil pembelajaran dari berbagai mata ajar perpajakan yang dihasilkan oleh perguruan tinggi dengan ekspektasi dari praktisi sebagai pengguna lulusan. Kuesioner dikirim kepada akademisi yang mengajar perpajakan, praktisi sebagai pengguna lulusan, dan mahasiswa sebagai calon lulusan masing-masing untuk jenjang D3 maupun S1. Dengan menggunakan Uji proporsi dua populasi untuk kemampuan dasar, serta Two sample T Test untuk uji learning outcomes dan skills, hasil yang diperoleh menunjukkan ada perbedaan persepsi antara mahasiswa baik dengan akademisi maupun dengan praktisi. Dari sisi akademisi dan praktisi secara umum tidak ada perbedaan, namun dari proporsi persetujuan tentang kemampuan dasar yaitu kemampuan tax planning dan perpajakan internasional perlu ada diskusi lebih lanjut untuk pendidikan perpajakan di jenjang S1.
This study aims to present empirical evidence related to the variability of the performance of Islamic banks and the interest of Islamic banks in responding to sustainable finance policies at the beginning (2020) and during the pandemic (2021). This study uses secondary data derived from financial reports, annual reports, sustainability reports, and Corporate Social Responsibility (SCR) reports of Islamic banking companies listed on the Indonesian Stock Exchange for 2020 – 2021. The data were analyzed by descriptive quantitative methods, which consisted of 2 stages, namely: analysis of performance variability and content analysis. The results of this study indicate that a low ROA calculation result, even a negative value, does not necessarily reflect poor performance because earnings management policies influence it. The results of the analysis of sustainable financial performance show that Islamic Commercial Banks have a high commitment to implementing sustainable finance. This research is expected to provide the implication that sharia principles in implementing bank business can make the financial performance of Islamic banks last during the pandemic. In addition, these principles align with the principles of sustainable finance, making it easier for banks to adopt them. The results of the assessment can be used as an evaluation for policymakers or the bank itself to achieve the best performance in carrying out sustainable finance practices and for interested parties to participate in supporting sustainable finance practices.
The COVID-19 pandemic that is hitting Indonesia nowadays changes people’s habits. Community mobility was limited made people chose to do their activities by virtual meeting. One of the changings is online buying and selling and online transaction. Rural communities also affected by the pandemic, but unfortunately the group of housewives in Kedungsari Village, Kemlagi District, Mojokerto Regency still didn’t have good knowledge about online shopping and didn’t have the ability to use the marketplace as a media for selling. Whereas Kemlagi District has enormous economic potential. Based in this phenomenon, people of Kedungsari Village, Kemlagi District, Mojokerto Regency need education about the importance of knowledge about online shopping, and the use of marketplaces as a practical and easy media for online selling to improve their household welfare. The achievement of this community service is that housewives able to create an email account and marketplace account, housewives able to do transaction and how to take products photos, as well as selecting and choosing the Agraprana ambassador as online shopping ambassador. The ambassador has responsibilities to be the consultant for the group of housewives. By participating this training, the housewives can create their own business to increase their household income.Keywords: Marketplace, Housewives, Online Shopping, Online SellingAbstrakPandemik COVID-19 yang melanda Indonesia dewasa ini, menyebabkan berubahnya kebiasaan masyarakat. Terbatasnya ruang gerak masyarakat menyebabkan masyarakat memilih melakukan kegiatan yang biasanya dilakukan secara tatap muka secara langsung menjadi virtual meeting. Salah satu kebiasaan masyarakat yang berubah adalah kegiatan jual beli dan transaksi yang dilakukan secara online. Masyarakat pedesaan juga turut merasakan dampak tersebut, namun pada kelompok ibu rumah tangga di Desa Kedungsari, Kecamatan Kemlagi, Kabupaten Mojokerto ditemukan bahwa mereka masih belum memiliki pengetahuan yang baik mengenai belanja secara daring dan belum memiliki kemampuan dalam memanfaatkan marketplace sebagai media penjualan. Padahal Kecamatan kemlagi memiliki potensi ekonomi yang sangat besar. Berdasarkan fenomena tersebut, masyarakat Desa Kedungsari, Kecamatan Kemlagi, Kabupaten Mojokerto memerlukan edukasi mengenai pentingnya pengetahuan mengenai belanja online, dan pemanfaatan marketplace sebagai media berjualan online yang praktis dan mudah, guna meningkatkan kesejahteraan dalam rumah tangga. Pencapaian dari kegiatan pengabdian masyarakat ini adalah para ibu rumah tangga mampu membuat akun e-mail, akun marketplace, cara bertransaksi, dan cara mengambil foto produk, serta pemilihan duta Agraprana sebagai duta belanja online untuk menjadi wadah bertanya bagi ibu-ibu yang lain. Dengan mengikuti pelatihan ini ibu-ibu rumah tangga dapat menciptakan bisnis mereka sendiri untuk menambah pemasukan rumah tangga.Kata Kunci: Marketplace, Ibu Rumah Tangga, Belanja Online, Berjualan Online.
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