ABSTRAK:Penelitian ini bertujuan untuk menginvestigasi dinamika permasalahan yang terjadi dalam pengelolaan dan tata kelola pemerintahan desa. Desa Dlingo dipilih sebagai obyek penelitian dikarenakan desa ini sudah menerima dana desa dan menghadapi berbagai permasalahan yang cukup kompleks dalam pengelolaan dan tata kelola pemerintah desanya, tetapi mampu untuk mengatasi berbagai permasalahan yang muncul tersebut. Pendekatan yang digunakan adalah investigatif dengan melibatkan informan penelitian dari aparatur desa, praktisi dan akademisi. Metode perolehan data adalah dengan teknik wawancara, dokmentasi dan observasi. Dari hasil studi ditemukan bahwa permasalahan yang terjadi dalam pelaksanaan pemerintahan desa dapat dibagi menjadi tiga sub utama, yakni meliputi: (1) masalah perumusan rencana strategis, (2) masalah pelaporan keuangan dan kinerja, dan (3) masalah pencapaian kinerja desa. Dalam rangka menyikapi permasalahan yang terjadi, Pemdes Dlingo melakukan sinergi dengan Pemkab, Pemprov, dan fihak universitas, serta melakukan pendekatan persuasive untuk merubah pola pikir masyarakat agar lebih mandiri.

The disclosure of information on environmental, social, and governance (ESG) risks is increasingly important in financial and banking entities and the evaluation of its impact by supervisors. Therefore, the purpose of this study is to analyze the relationship between sustainability and financial performance in a geographical context that has not been studied. Specifically, this study examines the relationship of environmental, social, and governance (ESG) performance to the financial performance of Indonesian banking companies during the period 2010–20. As a methodology, we used panel data (ESG data from Thomson Reuters), statistical correlations, and regression models. Financial performance was measured by Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q (TQ). The findings show that ESG is negatively related to all dependent variables (ROA, ROE, and TQ), but each ESG pillar (environmental, social, and governance) yields different results. The social pillar has a significant positive effect on ROA and ROE, governance has a significant negative effect on TQ, and business environment has no significant impact on financial performance. As to the study’s limitations/implications, the findings advance decision makers’ understanding of the quality of organizations’ contributions to improving ESG reporting in financial reporting. The study’s findings on the relationship between ESG reporting and banks’ financial performance also have implications for stakeholders, ESG policymakers, academics, and assurance providers. While the specific research gap addressed is the relationship between ESG and financial performance in Indonesian banking companies, other interesting issues are the voluntary vs. mandatory nature of these reports and the impact of each modality on the variables considered.

This study examines the effect of new mandatory disclosure policy, Government Regulation no 47/2012, on Indonesian environmental disclosure practices. The sample consists of 249 companies listed in Indonesia Stock Exchange from all industries except trading and financial sectors. Tha data is based on annual reports and sustainability reports from 2011 to 2013 which were available in the public domain. Year 2011 was the year before the policy was issued, 2012 was the issuance year, and 2013 was the year after the issuance. Comparing environmental disclosure practices at the year before and the year of the mandatory policy being issued, there were significant increases in terms of GRI index based information being reported; the number of words used to report environmental issues based on GRI; carbon emission index being reported; and the number of words used to report carbon emission aspects. In year 2011, only 13.95% companies were disclosing based on GRI, but then the amount increased to become 25.25% in 2012 and 30.90% in 2013. Based on detail analysis, it was found that the significant increases occur not in the companies with high carbon emission, but in the companies with moderate or low carbon emission. This study supports legitimacy theory as described by Suchman (1995) where in order to gain legitimacy, the role of social audience in legitimacy dynamics should be addressed. In this case, the issuance of new mandatory regulation has increased participation of moderate and low carbon emission companies in environmental disclosure practices where previously the issues used to be of interest for companies with high carbon emission only.

This study aims to explore experiences of two big LAZs in Indonesia, namely Lazis Based on Islamic Organization X and Rumah Zakat in complying requirements as a good governance Lazis, with reference to Religion Ministerial Decree (Keputusan Menteri Agama/KMA) 333/2015 about Guidance on Giving Permit Establishment of Amil Zakat Institute and Statement of Financial Accounting Standards (PSAK) No. 109 on Accounting for Zakat and Infak/Alms. Specifically, this study was conducted with interview and observation techniques. Object observations are: Legality, Organizational Structure, Human Resource Quality, Work Program Planning, Implementation Work, Data Management, and Reporting. This study indicate hat there are several points of the requirements that become obstacles, namely: Registered as an Islamic social institution that manages the field of education, da'wah and social or institutional bodies law, Having a planned program plan and trstruktur, Have the technical, administrative and financial skills to carry out its activities, Have state health insurance (BPJS) and employment or other insurance for its employees, and able to raise funds at least 50 billion for LAZNAS. From the various obstacles that arise, the two LAZ has a similar pattern in solving them, namely by adopting the practice of New Public Management for the management and governance of Lazis can run well. In addition, synergy with various parties, such as academics and NGOs, and utilize the progress of information technology by building an e-donation system to optimize the collection of zakat and infaq potentials from various regions in Indonesia. The results of this study are expected to be an input for other LAZ in improving the quality of management and governance, especially related to the filing of legality to the Ministry of Religious Affairs of Indonesia regulated in KMA 333 2015.

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh variabel inflasi, Gross Domestic Product (GDP), ukuran bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), dan Capital Adequacy Ratio (CAR) terhadap variabel Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia tahun 2011-2015. Subjek penelitian ini adalah Bank Umum Syariah di Indonesia. Dalam penelitian ini, total sampel sebanyak 11 Bank Umum Syariah diperoleh dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis diperoleh bahwa, PDB, ukuran, dan CAR berpengaruh secara signifikan terhadap pembiayaan bermasalah. Sedangkan inflasi, FDR, dan FAR tidak berpengaruh terhadap pembiayaan bermasalah.Kata kunci: pembiayaan bermasalah, Bank Syariah, inflasi, ukuran bank, NPF ABSTRACT The purpose of this study is to determine how much influence the variable inflation, gross domestic product (GDP), the economic size of the Bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), and the Capital Adequacy Ratio (CAR) to variable Non Performing Financing NPF) in Islamic commercial banks in Indonesia 2011-2015. This research subject is an Islamic commercial bank in Indonesia. In this study a total samples of 11 Islamic commercial banks were obtained using purposive sampling method. The analytical tool used is multiple regression analysis. Based on the analysis of the obtained results that, GDP, size, and CAR significantly influence the financing problems. As for inflation, FDR, and the FAR does not have an impact on financing problems.Keywords: financing problems, Islamic banks, inflation, the size of the bank, NPF