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Study Phenomenology Evaluation Joint Operation - Non Separate Vehicle using Profit Sharing Method in Expedition Companies 利用利润分成法研究考察公司联合经营的现象学评价
Pub Date : 2021-03-18 DOI: 10.24269/EKUILIBRIUM.V16I1.2865
S. P. T. D. Pamungkas, N. Asyik, Maswar Patuh Priyadi
The Sriwijaya Air airline is collaborating with five strategic partners under the auspices of Garuda Indonesia. This was realized in the form of a joint operation carried out by PT Citilink Indonesia with PT Sriwijaya Air and PT NAM Air where the collaboration ended on 31 October 2019 and left a trail of debts and debts. The importance of paying more serious attention to the treatment and process of operational cooperation (Joint Operations), in order to realize good corporate governance from the process of inquiry in the implementation of a merger or acquisition which is referred to as due diligence. In this study, researchers used a qualitative phenomenological approach. Phenomenology is an approach that focuses more on the concept of a particular phenomenon and the form of the study is to see and understand the meaning of an experience related to a particular phenomenon. The two companies are cooperating in Non-Administrative joint operation or there are no separate business entities from the two companies. In practice, the joint operation organizes its own special bookkeeping. Project Owner Bill submitted and agreed by each member of the joint operation, for Commercial Invoice, Tax Invoice, and proof of income tax article 23 to be on behalf of the company of the party organizing the joint operation bookkeeping. Along with the fulfillment of its VAT obligations, it is the responsibility of the party organizing the joint operation books.
斯里维加亚航空公司在印尼鹰航的支持下与五个战略合作伙伴合作。这是通过PT Citilink Indonesia与PT Sriwijaya Air和PT NAM Air的联合行动实现的,该合作于2019年10月31日结束,并留下了一系列债务和债务。更重视业务合作(Joint Operations)的处理和过程,以实现良好的公司治理,在并购或收购的实施过程中进行问询,这被称为尽职调查。在这项研究中,研究人员使用了定性现象学方法。现象学是一种更关注特定现象的概念的方法,研究的形式是看到和理解与特定现象相关的经验的意义。两家公司以非行政性的联合经营方式合作,或者两家公司没有单独的业务实体。在实践中,联合经营组织自己的专门记账。项目业主单由合营各方提交并同意,办理商业发票、税务发票和所得税证明,第二十三条由合营一方的公司代表组织记账。在履行增值税义务的同时,组织联营账簿是联营方的责任。
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引用次数: 0
Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic 基于综合收益的资产收益率(ROA)测算及其预测投资回报的能力:基于新冠疫情前和疫情期间印尼上市公司的经验证据
Pub Date : 2021-03-18 DOI: 10.24269/EKUILIBRIUM.V16I1.3238
M. Kusuma
Purpose - The concept of recognizing all inclusive income, which is used by IFRS and Indonesian SAK, is the basis for presenting other comprehensive income in the income statement. This change in format became the idea of developing a financial performance measurement.Methodology - Testing the effect of attributable comprehensive income ROA and attributable ROA net income on future cash flows and net income, as a proxy for the ability to provide future returns, and applying them in measuring performance before and during the Covid-19 pandemic.Findings - ROA net income is better able to predict future investment returns. ROA comprehensive income has more relevance value, when only other items of comprehensive income that have the potential to be realized are included. In assessing performance, users are advised to keep using the ROA of the net income version, and when using the ROA of the comprehensive income version, it is advisable to include only OCI which will be reclassified. The financial performance of companies in many industrial sectors experienced a decline during the Covid 19 pandemic using two ROA measures.Novelty - Development of ROA formulation by including other comprehensive income and profit attribution, so far ROA is only based on net income.
目的-国际财务报告准则和印尼SAK采用的确认所有包容性收益的概念,是在损益表中列报其他综合收益的基础。这种格式上的改变成为了发展财务绩效衡量的想法。方法—测试可归属综合收益ROA和可归属ROA净收入对未来现金流和净收入的影响,作为提供未来回报能力的代表,并将其应用于衡量2019冠状病毒病大流行之前和期间的业绩。研究发现- ROA净收入能够更好地预测未来的投资回报。当只包括其他有实现潜力的综合收益项目时,总资产价值综合收益具有更大的相关性价值。在评估业绩时,建议用户继续使用净收益版本的资产回报率,而在使用综合收益版本的资产回报率时,建议只包括将被重新分类的本处投资回报率。在2019冠状病毒病大流行期间,许多工业部门的公司使用两种总资产收益率(ROA)衡量的财务业绩都出现了下降。新颖性-开发了包含其他综合收益和利润归属的资产收益率公式,目前的资产收益率仅基于净收入。
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引用次数: 5
The Impact on Economic and Environmental Development of COVID-19 Pandemic: a Case Study in Indonesia COVID-19大流行对经济和环境发展的影响:以印度尼西亚为例
Pub Date : 2021-03-18 DOI: 10.24269/EKUILIBRIUM.V16I1.3364
N. Dewi, F. Melati
The goal of this analysis is to examine in greater detail the effect of the COVID-19 pandemic on economic development and the quality of the atmosphere in Indonesia. This report uses secondary data as the primary source, obtained using a secondary data collection method from many different organizations. Different government policies and measures to discourage the escalation of the transmission of the Coronavirus, one of which is large-scale social restrictions (PSBB). However, before Indonesia suffered a recession, the PSBB actually became a barrier to economic development. As a part of this program, the rise in environmental efficiency is another positive effect because traffic that generates emissions and vast manufacturing sectors that create dirty waste is temporarily halted. Based on the findings of the review, this report notes that there is a detrimental effect of COVID-19 on economic development in Indonesia. However, because of the introduction of PSBB, Indonesia's air quality has improved. This report is intended to serve as a reference and assessment of the effects of COVID-19 on the economy and the atmosphere for stakeholders and the general public. In order to allow the government to consider measures that will deter the spread of the coronavirus and restore the economy without damaging improved air quality.
本分析的目标是更详细地研究COVID-19大流行对印度尼西亚经济发展和大气质量的影响。本报告使用二手数据作为主要来源,使用二手数据收集方法从许多不同的组织获得。政府为阻止新冠病毒传播升级而采取的不同政策和措施,其中之一是大规模社会限制(PSBB)。然而,在印尼陷入经济衰退之前,PSBB实际上成为了经济发展的障碍。作为该计划的一部分,环境效率的提高是另一个积极影响,因为产生排放的交通和产生肮脏废物的庞大制造业被暂时停止。根据审查结果,本报告指出,2019冠状病毒病对印度尼西亚的经济发展产生了不利影响。然而,由于引入了PSBB,印度尼西亚的空气质量得到了改善。本报告旨在为利益攸关方和公众提供COVID-19对经济和环境影响的参考和评估。为了让政府能够考虑在不损害改善的空气质量的情况下阻止冠状病毒传播和恢复经济的措施。
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引用次数: 3
Finding the Characteristics of Creative People in Developing Villages for the Foundation of Creative Industry 寻找发展中乡村创意人才的特点,为创意产业奠定基础
Pub Date : 2021-03-18 DOI: 10.24269/EKUILIBRIUM.V16I1.3269
H. Herlina, Budi Harianto
Every element of the community in the village should participate to optimize the potency that the village has.  The village in Kuala Betara sub-district have marine resources, agriculture and plantation. Even with all of that benefit, if there is no support from creative human resources, it must be difficult for the village to create creative industry. Small and medium industry entrepreneurs have been utilizing the natural wealth of the village as the raw material of their production but they face obstacles in managing it due to their limited skills that are acquired self-taught and passed on from generation to generation, limited capital, unsophisticated production and packaging tools, limited market access due to limited production and the market is conventional only, including being not optimal in involving youth who are better in information technology. Meanwhile, the information about creative products can be easily obtained through internet. In addition, the youth also have not optimized the usage of internet as the media to collect creative ideas that will be useful in developing products of small and medium industry in the village. Besides, this industry can be a platform for youth to increase the quality through creativity. The method used in this research is survey with descriptive analysis. The result shows that the creativity of small and medium industry entrepreneurs and youth is in average level. Started from the main characteristics of creative people, possible characteristic of creative people, and side characteristic of creative people.  . Even so, it is found that there are three entrepreneurs of small and medium industry and 42 youth who are belong to high level of creative people. These kind of people are the main and valuable assets to collaborate and becoming the foundation of creative industry in village. 
村庄社区的每一个元素都应该参与进来,以优化村庄的潜力。该村位于吉隆坡贝塔拉街道,拥有海洋资源、农业和种植园。即使有这些好处,如果没有创意人力资源的支持,这个村庄也很难创造出创意产业。中小型工业企业家一直在利用村庄的自然财富作为其生产的原材料,但由于他们自学和代代相传的技能有限,资金有限,生产和包装工具不成熟,由于生产有限和市场只有传统,市场准入有限,因此他们在管理方面面临障碍。包括在吸引更擅长信息技术的年轻人方面不是最佳选择。同时,创意产品的信息可以很容易地通过互联网获得。此外,年轻人也没有充分利用互联网作为媒体来收集创意,这些创意将有助于开发村里的中小企业产品。此外,这个行业可以成为年轻人通过创意提高素质的平台。本研究采用的方法是调查与描述性分析。结果表明,中小企业企业家和青年的创造力处于中等水平。从创造性人的主要特征、创造性人的可能特征和创造性人的侧面特征三个方面入手。尽管如此,中小企业企业家有3人,青年中有42人属于高水平创意人才。这些人是合作的主要和有价值的资产,成为村庄创意产业的基础。
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引用次数: 2
The Effect of Interpersonal Trust and Need of Achievement on the Lecturers’ Performance (Study at Universitas Muhammadiyah Ponorogo) 人际信任和成就需要对讲师绩效的影响(在波诺罗戈大学的研究)
Pub Date : 2020-09-01 DOI: 10.24269/ekuilibrium.v15i2.2821
L. Sugianto, Titis Purwaningrum, Siti Chamidah
The study describes the effect of interpersonal trust and need of achievement on the performance of lecturers at Muhammadiyah University of Ponorogo. The results of the path analysis or hypothesis testing show that the effect of interpersonal trust on the lecturers’ performance is 66.8% and the increasing need of achievement also improve the performance of the lecturers at University Muhammadiyah of Ponorogo where the results of the path analysis of need of achievement towards the performance of the lecturers is 8.3%. Even though the variable need of achievement has not significantly affected the performance of the Muhammadiyah University of Ponorogo lecturers which is constructed with indicators of working hard, like challenging work, and setting goals. In addition, the contribution of Interpersonal trust and need of achievement to performance was 53.4%. Therefore it can be concluded that the performance variable is explained by Interpersonal trust and need of achievement is 53.4% while the rest is influenced by other variables which not included in this study.
本研究描述了人际信任和成就需求对波诺罗戈穆罕默德迪亚大学讲师绩效的影响。通径分析或假设检验的结果表明,人际信任对讲师绩效的影响为66.8%,成就需求的增加也提高了Ponorogo Muhammadiyah大学讲师的绩效,其中成就需求对讲师绩效的通径分析结果为8.3%。尽管对成就的可变需求并没有显著影响波诺罗戈穆罕默德迪亚大学讲师的表现,这些讲师的表现是用努力工作的指标来构建的,比如挑战工作和设定目标。人际信任和成就需要对绩效的贡献为53.4%。因此,我们可以得出结论,绩效变量被人际信任和成就需要解释为53.4%,其余受其他变量的影响,未包括在本研究中。
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引用次数: 2
Comparison of Transparency Index Between Regency and City in South Sumatra and Lampung Province 南苏门答腊省和楠榜省县市透明度指数的比较
Pub Date : 2020-09-01 DOI: 10.24269/ekuilibrium.v15i2.2603
S. Sunardi, N. Lena, Jovan Febriantoko
This study aimed to determine and analyze the comparison of transparency index of each region in South Sumatra and Lampung Province. The type of the study was comparative and descriptive. Data which were used were secondary data in the form of Performance Evaluation of Local Government Implementation. Total population in this study was 32 Regencies / Cities in South Sumatra and Lampung Province. The sampling technique was purposive sampling, 3 regencies and cities did not provide complete data. The method of data collection in this study was document analysis. Data analysis techniques which were used were quantitative and qualitative analysis using independent samples t test. The results showed that the transparency index of South Sumatra Province was higher than Lampung Province. Other results also showed that the transparency index of regions with city status was lower than regions with regency status.
本研究旨在确定和分析南苏门答腊省和楠榜省各地区透明度指数的比较。研究的类型是比较和描述性的。使用的数据为二手数据,以《地方政府执行绩效评估》的形式。本次研究的人口总数为南苏门答腊省和楠榜省的32个县/城市。抽样方法为有目的抽样,3个县和城市没有提供完整的数据。本研究的资料收集方法为文献分析法。数据分析采用独立样本t检验进行定量和定性分析。结果表明,南苏门答腊省的透明度指数高于楠榜省。其他结果也表明,城市地位地区的透明度指数低于摄政地位地区。
{"title":"Comparison of Transparency Index Between Regency and City in South Sumatra and Lampung Province","authors":"S. Sunardi, N. Lena, Jovan Febriantoko","doi":"10.24269/ekuilibrium.v15i2.2603","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v15i2.2603","url":null,"abstract":"This study aimed to determine and analyze the comparison of transparency index of each region in South Sumatra and Lampung Province. The type of the study was comparative and descriptive. Data which were used were secondary data in the form of Performance Evaluation of Local Government Implementation. Total population in this study was 32 Regencies / Cities in South Sumatra and Lampung Province. The sampling technique was purposive sampling, 3 regencies and cities did not provide complete data. The method of data collection in this study was document analysis. Data analysis techniques which were used were quantitative and qualitative analysis using independent samples t test. The results showed that the transparency index of South Sumatra Province was higher than Lampung Province. Other results also showed that the transparency index of regions with city status was lower than regions with regency status.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75053754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Effect of Control Corruption, Political Stability, Macroeconomic Variables on Asian Economic Growth 控制腐败、政治稳定、宏观经济变量对亚洲经济增长的影响
Pub Date : 2020-09-01 DOI: 10.24269/ekuilibrium.v15i2.2678
Khubbi Abdillah, R. Handoyo, Wasiaturrahma Wasiaturrahma
This study aims to analyze the correlation between control corruption and political stability, macro variables on economic growth in Asia. Study population consist of 47 countries, employing secondary data from Worldwide Governance Indicators, World Development Indicators, and United Nations Development Programme. The data were analyzed using dynamic panel  regression (GMM) during 2002-2018 period with Stata 14 software. The result of the analysis shows control corruption and political stability positively affect economic growth. Macroeconomic variables consist of foreign direct investment and human capital positively affects economic growth. While government size has no significant effect on economic growth. The findings of this study confirms that economic growth can be increased through reducing levels of corruption, strong political stability, increase capital inflow, optimally government consumption especially increasing portion of the education budget and creating jobs widely.
本研究旨在分析控制腐败与政治稳定之间的相关性,政治稳定是影响亚洲经济增长的宏观变量。研究人口包括47个国家,采用来自全球治理指标、世界发展指标和联合国开发计划署的二手数据。利用Stata 14软件对2002-2018年的数据进行动态面板回归(GMM)分析。分析结果表明,控制腐败和政治稳定对经济增长有积极影响。由外国直接投资和人力资本组成的宏观经济变量对经济增长有积极影响。而政府规模对经济增长没有显著影响。本研究的结果证实,经济增长可以通过降低腐败水平、加强政治稳定、增加资本流入、优化政府消费(尤其是增加教育预算的比例)和广泛创造就业机会来提高。
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引用次数: 3
Poverty Reduction through Local Financial Performance: Case Study in East Nusa Tenggara Province, Indonesia 通过地方财政绩效减少贫困:印度尼西亚东努沙登加拉省的案例研究
Pub Date : 2020-09-01 DOI: 10.24269/ekuilibrium.v15i2.2647
E. Mahpudin
The high level of poverty in East Nusa Tenggara Province, Indonesia, requires effort to be alleviated. For instance, there is a need to enhance the financial management performance of the locals. Therefore this study analyzes the contribution of local financial performance to the poverty rate. It uses panel data regression analysis involving 22 regencies and municipalities from 2015 to 2018. The results of the study showed that the local financial independency ratio in various regencies and municipalities has fewer contributions to the poverty rate. Local governments need to increase regional fiscal capacity integrated with efforts to improve regional macroeconomic performance. Moreover, they should increase alignments toward poverty alleviation programs as well as the capacity of regional apparatus.
印度尼西亚东努沙登加拉省的高度贫困需要努力加以缓解。例如,有必要提高地方政府的财务管理绩效。因此,本研究分析了地方财政绩效对贫困率的贡献。它使用面板数据回归分析,涉及2015年至2018年的22个县和直辖市。研究结果表明,各县和直辖市的地方财政独立率对贫困率的贡献较小。地方要结合提高区域宏观经济运行水平,增强区域财政能力。此外,它们还应加强对扶贫项目的协调以及区域机构的能力。
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引用次数: 2
Externalities of Waste Dis-amenities, Benefit Transfer Application on Piyungan and Putri Cempo Landfill, Indonesia 垃圾不良设施的外部性,印尼比云干及普特里钦波堆填区的利益转移应用
Pub Date : 2020-09-01 DOI: 10.24269/ekuilibrium.v15i2.2787
E. Gravitiani, A. H. Juwita
Waste is a national problem in Indonesia. It is related to the old paradigm of waste management, which is only collected, transported, and disposed to the landfill. The same problem occurs in some big cities in Java. Landfills use open dumps, and that causes an increase in negative externalities in the quality of the environment for people who live nearby. This study aims to analyze the externalities of the Piyungan landfill. The objects of this research are the people who lived around the dump. Cost of illness and replacement cost are analysis tools to calculate the externalities. Benefit transfer is used to analyze the externalities ofthe Putri Cempo landfill in Surakarta. The benefit transfer method was developed as an alternative way to value externalities using values from studies of similar circumstances, carried out at related sites somewhere else, given the challenges and high costs inherent in assessing the actual price. Accurately, to test the performance of the benefit transfer method, this study focused on estimates of externalities associated with waste dis-amenities. The results indicate that the existence of the Piyungan landfill has a negative influence on the economic and social aspects as well as the environment of the people around it. It also happens in the Putri Cempo Landfill.
垃圾是印尼的一个全国性问题。这与旧的废物管理模式有关,即只收集、运输和处置到垃圾填埋场。同样的问题也出现在爪哇的一些大城市。垃圾填埋场使用露天垃圾场,这对附近居民的环境质量造成了负面外部性的增加。本研究旨在分析皮运干垃圾填埋场的外部性。这项研究的对象是住在垃圾场附近的人。疾病成本和重置成本是计算外部性的分析工具。利用利益转移分析了雅加达Putri Cempo垃圾填埋场的外部性。考虑到评估实际价格所固有的挑战和高成本,利益转移方法是作为利用在其他地方有关地点进行的类似情况研究的价值外部性的一种替代方法而发展起来的。准确地说,为了测试利益转移方法的性能,本研究侧重于估计与浪费不利因素相关的外部性。结果表明,皮云干垃圾填埋场的存在对经济、社会和周边居民环境都产生了负面影响。这也发生在Putri Cempo垃圾填埋场。
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引用次数: 2
Discriminant Study with Classification of Underdeveloped and Developing City Districts in West Papua Province 西巴布亚省欠发达与发展中城区分类的判别研究
Pub Date : 2020-09-01 DOI: 10.24269/ekuilibrium.v15i2.2394
Ramli Lewenussa, R. D. P. Rawi
This study aims to determine whether there are clear differences between groups on the dependent variable. This analysis uses the independent variable Life Expectancy (X1), Number of Health Facilities (Puskesmas) (X2), Number of Facilities (Supporting Puskesmas) (X3), Polindes Facilities (X4), percentage of households that do not use electricity (X5). The dependent variable is the regencies / cities lagging behind and developing in West Papua. The research sample uses secondary data, which are the results of the 2017 National Socio-Economic Survey (SUSENAS) conducted by the West Papua Statistics Agency (BPS). The discriminatory method is to test the difference between the stipulation of disadvantaged districts / cities and the stipulation of a Presidential Decree. 131 of 2015, concerning disadvantaged districts / cities in West Papua with normality test data. The object applied is all districts / cities in West Papua. Discriminant analysis can separate lagging and developing districts / cities in West Papua province by calculating function scores by comparing with interrupted scores, the results of the study are 5 districts / cities classified as disadvantaged districts and 6 districts / cities classified as developing districts/city. the influencing factor is facilities (village polyclinic) and the percentage of households that do not use electricity with a percentage decision 100%, theoretical evidence that the five variables prove that the discriminant analysis method shows the same results as the results issued by the Presidential Decree. 131 of 2015 with the percentage of decisions is 100%.
本研究旨在确定在因变量上组与组之间是否存在明显差异。该分析使用了自变量预期寿命(X1)、卫生设施(Puskesmas)数量(X2)、设施(支持Puskesmas)数量(X3)、Polindes设施(X4)、不用电的家庭百分比(X5)。因变量是西巴布亚落后和发展的县/城市。研究样本使用二手数据,这些数据是西巴布亚统计局(BPS)进行的2017年全国社会经济调查(SUSENAS)的结果。歧视性方法是用正态性测试数据来测试贫困地区/城市的规定与2015年第131号总统令的规定之间的差异,该总统令涉及西巴布亚贫困地区/城市。适用对象是西巴布亚的所有地区/城市。判别分析可以通过与中断得分比较计算功能得分来区分西巴布亚省的滞后区/市和发展区/市,研究结果为5个区/市被划分为弱势区,6个区/市被划分为发展区/市。影响因素是设施(村综合诊所)和不用电家庭的百分比,百分比决定为100%,理论证据表明,这五个变量证明判别分析方法显示的结果与2015年第131号总统令发布的结果相同,决定的百分比为100%。
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引用次数: 1
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Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi
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