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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) @-Publik: Jurnal Administrasi Publik Jurnal Akuntansi dan Governance Andalas
Iswardi, Iswardi
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Pelaksanaan Penyusunan Administrasi Kepenghuluan di Kementerian Agama Kabupaten Ogan Ilir Iswardi, Iswardi; Syuroh, Mat; Febrianza, Muhammad
@-Publik: Jurnal Administrasi Publik Vol 4 No 1 (2024): April
Publisher : Program Studi Magister Ilmu Administrasi Publik STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/publik.v4i1.497

Abstract

In the Regulation of the Director General of Islamic Guidance No. DJ.II/426 of 2008 concerning Guidelines for the Implementation of Duties and Credit Score Assessment for the Functional Position of "Penghulu" (Islamic marriage officiant), the main tasks of a Penghulu include planning community marriage-related activities, supervising the recording of marriages or divorces, conducting marriage or divorce services, providing advice and consultation on marriage and divorce, monitoring violations of marriage and divorce regulations, issuing legal opinions (fatwa) on marital matters, providing guidance in Islamic transactions (muamalah), and developing community marriage-related activities. In addition, their duties also encompass the development of harmonious families and monitoring and evaluating community marriage-related activities. The purpose of this research is to analyze the implementation of administrative processes related to the role of Penghulu in the Ministry of Religious Affairs in the Ogan Ilir Regency. Some of the identified issues include a lack of human resources to record marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computers. This research employs qualitative data analysis techniques, collecting data through interviews, documentation, and observation. The research findings indicate that, in general, the administrative processes related to the role of Penghulu in the Office of the Ministry of Religious Affairs in Ogan Ilir Regency are being carried out as expected. However, there are still challenges related to a shortage of human resources for recording marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computer resources.
Analisis Pelaksanaan Penyusunan Administrasi Kepenghuluan di Kementerian Agama Kabupaten Ogan Ilir Iswardi, Iswardi; Saswita, Saswita; Febrianza, Muhammad
@-Publik: Jurnal Administrasi Publik Vol 4 No 2 (2024): Agustus
Publisher : Program Studi Magister Ilmu Administrasi Publik STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/publik.v4i2.517

Abstract

In the Regulation of the Director General of Islamic Guidance No. DJ.II/426 of 2008 concerning Guidelines for the Implementation of Duties and Credit Score Assessment for the Functional Position of "Penghulu" (Islamic marriage officiant), the main tasks of a Penghulu include planning community marriage-related activities, supervising the recording of marriages or divorces, conducting marriage or divorce services, providing advice and consultation on marriage and divorce, monitoring violations of marriage and divorce regulations, issuing legal opinions (fatwa) on marital matters, providing guidance in Islamic transactions (muamalah), and developing community marriage-related activities. In addition, their duties also encompass the development of harmonious families and monitoring and evaluating community marriage-related activities. The purpose of this research is to analyze the implementation of administrative processes related to the role of Penghulu in the Ministry of Religious Affairs in the Ogan Ilir Regency. Some of the identified issues include a lack of human resources to record marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computers. This research employs qualitative data analysis techniques, collecting data through interviews, documentation, and observation. The research findings indicate that, in general, the administrative processes related to the role of Penghulu in the Office of the Ministry of Religious Affairs in Ogan Ilir Regency are being carried out as expected. However, there are still challenges related to a shortage of human resources for recording marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computer resources.
ESG, Firm Value, and Life Cycle: Evidences from South East Asia Xaviera, Areta; Febrianto, Rahmat; Widiastuty, Erna; Iswardi, Iswardi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40449

Abstract

This study investigates the impact of ESG performance on future firm value, considering the company's phase in the life cycle. The sample consists of non-financial companies listed in five Southeast Asian (SEA) countries. Data were collected from the Refinitiv Eikon Database, with samples determined using a purposive sampling technique. The study covers the period from 2013 to 2022, resulting in 1,080 firm-year observations. Using multiple regression analysis, the study finds that ESG performance is related to the next year's firm value in SEA companies. ESG performance impacts firm value only when the company is in the mature stage, while mixed relationships were observed when individual ESG dimensions were tested. These findings support the notion that the effects of ESG-related performance may not be immediately reflected in the current years firm value but rather in the future.
PENGARUH CORPORATE GOVERNANCE, TRANSFER PRICING, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK Zikra, Muhammad Oktavi; Syofriyeni, Nini; Iswardi, Iswardi
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 2 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i2.83

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, transfer pricing, dan koneksi politikterhadap agresivitas pajak. Corporate governance diproksikan dengan ukuran dewan komisaris, proporsi komisaris independen, keberagaman gender, ukuran komite audit, kepemilikan institusional dan kepemilikan manajerial. Penelitian ini menganalisis 98 perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022 yang dipilih dengan metode purposive sampling sehingga menghasilkan 392 observasi. Pengujian hipotesis menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen berpengaruh positif signifikan dan keberagaman gender berpengaruh negatif signifikan terhadap agresivitas pajak.Sementara itu, ukuran dewan komisaris, ukuran komite audit, kepemilikan institusional, kepemilikan manajerial, transfer pricing, dan koneksi politik tidak berpengaruh terhadap agresivitas pajak.
Co-Authors ERNA WIDIASTUTY Febrianza, Muhammad Mat Syuroh Rahmat Febrianto Saswita, Saswita Syofriyeni, Nini Xaviera, Areta Zikra, Muhammad Oktavi