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All Journal Publica: Jurnal Pemikiran Administrasi Negara Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Kusumadewi, Rahayu
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi Kebijakan Keterwakilan Perempuan Dalam Pemilu Legislatif Kabupaten Subang Kusumadewi, Rahayu; Wahidah, Idah; Julaeha, Wiwin
Publica: Jurnal Pemikiran Administrasi Negara Vol 10, No 1 (2018): Publica: Jurnal Pemikiran Administrasi Negara
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.364 KB)

Abstract

Fulfillment of women's political rights is a precondition for the realization of democratic representation which is balanced between men and women. The Regency of Subang is based on the results of the election in 2014, only a percentage of 16%. Therefore, this study aims to determine the implementation of the policy of women's representation in the General Election of Subang DPRD Members.This research uses qualitative method with descriptive approach. The data idan information obtained will be analyzed according to Miles and Huberman data analysis techniques consisting of data reduction activities, data presentation.The results showed that the fulfillment of women's representation in Subang Regency reached 41.74%, while the fulfillment of women's representation by the Gerindra Party reached 40.82% which showed that the policy of women's representation could be implemented well by the Gerindra Party because it was supported by communication, resources, dispositions and bureaucratic structure.The fulfillment obstacle arises both from internal party parties who have not been able to create an effective recruitment process or from women who are not ready to be involved in practical politics because the existing regeneration system has not been running systematically and sustainably. Meanwhile, to create quality control for women candidates, the Gerindra Party seeks to create a rigorous selection process through the stages of screening, screening, and verification
Analisis Aset Pemerintah Daerah Kota Bandung Kusumadewi, Rahayu; Virginia, Veren
Publica: Jurnal Pemikiran Administrasi Negara Vol 10, No 2 (2018): Publica: Jurnal Pemikiran Administrasi Negara
Publisher : Department of Public Administration

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Abstract

Local government assets are one of the elements of the regional government balance sheet. Asset informaton in the balance sheet, describes the conditons of economic wealth owned by the local government. However, in the Bandung City Revenue Management Agency SKPD report, there was a decrease in the absolute value of the asset component, namely in the account of fixed assets, current assets and total assets. The purpose of the study was to analyze assets in the BPPD Bandung financial statements after a change in nomenclature, and to find out how the financial condition of Bandung BPPD, the ability of Bandung BPPD fulfill its obligations, and any indcators underlying the declnei in assets using ratios, includng; (1) Liquidty Ratoi, (2) Solvability Ratoi; and (3) Debt Ratio. Using descriptive-qualitative methods. Data collection techniques used were observation, interviews, and documentation. The results of this study indcate that, after a change in nomenclature, changes in the basis of measurement underlying the preparation of financial statements, namely a combinaton of cash and accrual basis. The financial condition of the Bandung City BPPD 2016-2017, in fulfillng its oblgations in prime condition. Judging from financial ratios, in the form of liquidty ratios, solvency ratios, and debt ratios, Bandung BPPD has a very good value between the comparison of assets and liablities. The decrease in current assets was influenced by the increase in tax receivables. Thus, the increase in tax receivables affects the increase in allowance for tax receivables. This is caused by bad tax receivables. The decrease in fixed assets is affected by the transfer of fixed assets to other asset accounts. This is because the condition of fixed assets is damaged and is not feasible to be used as a fixed asset. Fixed assets that were severely damaged reached 11.3 M.
MANAJEMEN RISIKO KEUANGAN DALAM TINJAUAN ISLAM Setiawan, Iwan; Kusumadewi, Rahayu; Sari, Mega Permata; Astuti, Mentari Fuzi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23391

Abstract

Every business has a certain amount of risk. It is difficult for us to accurately predict the future. No one in this world is able to predict the future exactly, even for a split second. Risk-taking is advantageous because there is always the possibility of something going wrong. Identification, analysis, assessment, control, and making every effort to prevent or eliminate hazards that are considered undesirable are all steps in the risk management process. Risk management is the process of organizing, controlling, and supervising the operation of an organization within a company. Reducing the likelihood that the company may suffer revenue losses is the goal of risk management. Risk management is the process of organizing, controlling, and supervising the operation of an organization within a company. Reducing the likelihood that the company may suffer revenue losses is the goal of risk management. Three elements are necessary for a risk management system namely: an appropriate environment for risk management, including good rules and processes; adequate techniques for measurement, mitigation, and monitoring; and appropriate internal control. 
Co-Authors Astuti, Mentari Fuzi Iwan Setiawan Julaeha, Wiwin Mega Permata Sari Virginia, Veren Wahidah, Idah