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<![CDATA[METODE LIKUIDASI BANK PADA BANK PERKREDITAN RAKYAT ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v6i3.8903
<![CDATA[This study aims to explain the application of liquidation and accounting methods based on liquidation by LPS in the implementation of liquidation compared with current standards. The methodology in this research is qualitative and the nature of this research is descriptive analysis. Based on the results of this study it is concluded that in the implementation of liquidation there are critical issues that require the attention of LPS such as the fraud rate that occurred before the bank was liquidated, flow of documentation and information of failed bank, personnel readiness, supervision, handling of liquidation assets and limitations of liquidation guidelines. The critical issues encountered above will ultimately affect the recovery rate and the remaining liquidation assets. In relation to the implementation of liquidation-based accounting standards in liquidation implementation, LPS has implemented liquidation-based accounting that partially meets ASU 2013-07, which is related to the measurement of assets and liabilities. However, there are still limitations regarding the reporting of net assets and changes in net assets in the liquidation process periodically]]>
<![CDATA[Analisis Kesiapan Bank Perkreditan Rakyat (BPR) Menghadapi Era Industri 4.0 ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Prasetyo Nugrahanti, Trinandari]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i2.22209
<![CDATA[This paper aims to find out which BPRs have readiness in facing the industrial era 4.0, especially among them is readiness to deal with the changing business environment. In facing the industrial era 4.0, the banking and financial sector needs to adapt to the challenges posed by Fintech in this matter including BPR as one of the players in the financial sector. This research is a quantitative study using descriptive methods. The main data source in this study was obtained through a questionnaire. The population in this study was 1596 rural banks and 167 Islamic rural banks throughout Indonesia with a sample of 97 rural banks consisting of 85 rural banks and 12 Islamic rural banks. Based on this research it can be concluded that there are no BPRs that have readiness that meets “good†category, the maximum achieved is “enoughâ€. BPRs that have sufficient readiness to face the industrial era 4.0 are BPR Book 3 domiciled in urban Java, and BPR Book 3 domiciled in districts on the island of Java. The BPR with the lowest readiness to face the industrial era 4.0 is BPR Book 1 which is domiciled in regencies both outside of Java and in Java.Abstrak. Tulisan ini bertujuan untuk mengetahui BPR mana yang memiliki kesiapan dalam menghadapi era industri 4.0 terutama di antaranya adalah kesiapan untuk menghadapi lingkungan bisnis yang berubah. Dalam menghadapi era industri 4.0, sektor perbankan dan keuangan perlu beradaptasi dengan adanya tantangan yang ditimbulkan oleh Fintech dalam hal ini termasuk BPR sebagai salah satu pemain di sektor keuangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode deskriptif. Sumber data utama dalam penelitian ini diperoleh melalui kuesioner. Populasi dalam penelitian ini adalah 1596 BPR dan 167 BPRS di seluruh Indonesia dengan jumlah sampel 97 BPR yang terdiri dari 85 BPR dan 12 BPRS. Berdasarkan penelitian ini dapat disimpulkan bahwa tidak ada BPR yang memiliki kesiapan yang memenuhi kategori “baikâ€, maksimal yang dicapai adalah “cukupâ€. BPR yang memiliki kesiapan yang cukup menghadapi era industri 4.0 adalah BPR Buku 3 yang berdomisili di perkotaan pulau Jawa, dan BPR Buku 3 yang berdomisili di kabupaten di pulau Jawa. BPR yang paling rendah kesiapannya menghadapi era industri 4.0 adalah BPR Buku 1 yang berdomisili di kabupaten baik di luar Jawa maupun di Jawa.]]>
<![CDATA[FRAUD, ETIKA DAN KEGAGALAN BANK DARI SUDUT PANDANG PEGAWAI ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v9i2.30651
<![CDATA[This study's purpose to explain the application of ethics and its influence on fraud and bank failures that occur in rural banks (RB) in indonesia from the perspective of employees. This study took a sample of 100 banking practitioners who have the competence and capability to provide information on the facts that occur in rb's operations. The methodology in this study is quantitative, and the nature of this research is descriptive analysis. Based on the study concluded that: (1) RB has understood the importance of applying ethical principles, although not all had implemented them. The ethical principles applied by all RB are committed to customers and maintaining a good reputation. The most ignored ethical principles are the principles of environmentally friendly and employee welfare. So that not all RB have applied ethical provisions under pojk number 4/pojk 03/2015, concerning the implementation of governance for RB, (2) RB understanding and bank supervisors regarding fraud are the same. The ranking order between the understanding of RB and the bank supervisor's' attention in the audit is no different significantly and 3) the caused of ethical violations on RB failure is stronger at 65% compared to ethical violations on fraud at 57%.Keywords: Ethics, Fraud, Bank Failures Abstrak Penelitian ini bertujuan menjelaskan sejauh mana penerapan etika menjadi penyebab terjadinya fraud dan kegagalan bank pada bank perkreditan rakyat (BPR) di indonesia menurut perspektif pegawai BPR. Penelitian ini mengambil sampel 100 praktisi perbankan yang memiliki kompetensi dan kapabilitas untuk memberikan informasi atas fakta-fakta yang terjadi dalam operasional BPR. Metodologi dalam penelitian ini adalah kuantitatif dan sifat penelitian ini deskriptif analisis (analysis descriptive). Sesuai hasil penelitian disimpulkan bahwa 1) BPR telah memahami pentingnya penerapan prinsip etika, walaupun belum seluruhnya dilaksanakan. Prinsip etika yang diterapkan oleh seluruh BPR ialah komitmen kepada nasabah dan “menjaga reputasi baikâ€, sementara prinsip etika yang paling banyak diabaikan adalah prinsip ramah lingkungan dan kesejahteraan pegawai. Sehingga belum seluruh BPR menerapkan ketentuan etika sesuai POJK nomor 4/POJK03/2015 tentang penerapan tata kelola bagi BPR, 2) pemahaman BPR dan pengawas bank tentang fraud sudah sama, urutan peringkat antara pemahaman BPR dan perhatian pengawas bank dalam audit tidak berbeda secara signifikan dan 3) pelanggaran etika menjadi penyebab terjadinya kegagalan BPR lebih kuat yaitu 65% dibandingkan dengan pelanggaran etika menjadi penyebab terjadinya fraud yaitu 57%. Kata Kunci: Etika, Fraud, Kegagalan Bank]]>
<![CDATA[Rekonstruksi Pertimbangan Alasan Sangat Mendesak pada Perkara Dispensasi Kawin di Pengadilan Agama ]]>
<![CDATA[Ashari, Hasan]]>
<![CDATA[ Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 18, No. 2 : Al Qalam (Maret 2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan ]]>
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DOI: 10.35931/aq.v18i2.3389
<![CDATA[Penelitian ini berfokus pada analisa “alasan sangat mendesak” pada perubahan UU Perkawinan di Indonesia dengan diberlakukannya UU Nomor 16 Tahun 2019, aturan yang memberi pengecualian pernikahan bagi anak usia dibawah umur 19 tahun dan berupaya menemukan konstruksi “alasan sangat mendesak” dalam pertimbangan perkara dispensasi kawin di pengadilan, khususnya Pengadilan Agama. Banyaknya penetapan dispensasi kawin yang dikabulkan tanpa memberikan argumentasi hukum yang jelas membuat banyak kalangan menilai telah terjadi disfungsi hukum perkawinan pasca UU Nomor 16 Tahun 2019. Jenis penelitian ini penelitian yuridis normatif, dengan dua pendekatan perundang-undangan dan pendekatan Konsep. Hasil dari penelitian ini frasa alasan sangat mendesak tidak ditemukan penjelasan yang sangat memadai, sehingga pengadilan melalui pertimbangan hakim menggali norma dan asas-asas pada UU Nomor 16 Tahun 2019 tersebut dan Perma Nomor 5 Tahun 2019 Tentang Pedoman Mengadili Perkara Dispesasi Kawin. ditemukan “alasan sangat mendesak” pada hasil pemeriksaan dari keadaan anak, peran orantua dan keberadaan lingkungan. Selanjutnya Konsep Rekonstruksi “alasan sangat mendesak” untuk dapat dijadikan dasar pertimbangan hakim dalam mengabulkan dan menolak permohonan dispensasi kawin diperlukan pendekatan yang lebih sederhana karena sifat perkara permohonannya, salah satunya adalah pendekatan matematika sederhana, dengan tujuan pertimbangan bisa dipahami dan dimengerti oleh masyarakat, yang pada akhirnya pertimbangan perkara dispensasi kawin mengandung nilai-nilai keadilan, kemanfaatan dan kepastian hukum.]]>
<![CDATA[Kajian Mutu Benih Mentimun Baby (Cucumis sativus L.) Pada Berbagai Media Tanam: Study Of The Seeds Quality Of Small Cucumber (Cucumis sativus L.) On Various Growing Media ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Aziza, Elea Nur]]>;
<![CDATA[Wijayanto, Budi]]>
<![CDATA[ Jurnal Agrisistem Vol. 19 No. 2 (2023): Jurnal Agrisistem ]]>
Publisher : <![CDATA[Unit Penelitian dan Pengabdian Masyarakat Politeknik Pembangunan Pertanian Gowa ]]>
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DOI: 10.52625/j-agr.v19i2.280
<![CDATA[Mentimun baby varietas Semi F1 merupakan salah satu dari banyaknya varietas mentimun baby. Beberapa kegiatan yang menunjang produktivitas mentimun salah satunya dengan perbaikan sistem budidaya tanaman dengan benih bermutu. Pembibitan merupakan salah satu tahapan budidaya yang berfungsi untuk menjamin benih menjadi bibit yang unggul agar nilai produktivitas meningkat. Penelitian dilakukan pada Juni - Juli 2023 dii Green House Politeknik Pembangunan Pertanian Yogyakarta Magelang, Ceileiban, Tahunan, Umbulharjo, Daerah Istimewah Yogyakarta. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan satu faktor yaitu komposisi media tanam dengan 7 ulangan. Data yang diperoleh selanjutnya diuji menggunakan sidik ragam ANOVA taraf 5%, jika perlakuan berpengaruh nyata maka dilanjutkan dengan uji BNJ taraf 5%. Hasil penelitian menunjukkan bahwa pengunaan berbagai komposisi media tanam berpengaruh nyata pada daya berkecambah, indeks vigor, kecepatan tumbuh, dan keserempakan tumbuh pada bibit mentimun. Perlakuan media tanam P3 (Tanah; Arang Seikam; Pupuk Kotoran Kambiing), merupakan komposisi media yang menghasilkan mutu benih terbaik]]>
<![CDATA[WHAT IS A VIOLATION OF SHARIA PRINCIPLES OR GOVERNANCE THE CAUSE OF SHARIA BANK LIQUIDATION IN INDONESIA ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>;
<![CDATA[Kaban, Reny Fitriana]]>
<![CDATA[ International Journal of Economics, Business, and Entrepreneurship Vol 5 No 2 (2022): IJEBE July - December 2022 ]]>
Publisher : <![CDATA[FEB - Universitas Lampung ]]>
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DOI: 10.23960/ijebe.v5i2.198
<![CDATA[This study aims to explain whether violations of sharia principles or poor governance caused the failure of Islamic Rural Banks (BPRS) in Indonesia. This research was conducted by conducting interviews through questionnaires with auditors who have the competence and capability to provide information and facts that occurred in Sharia BPRs and have audited the closing balances of liquidated Sharia BPRs several times. The methodology in this research is qualitative, and the nature of this research is descriptive analysis. The results of this study conclude that there are sharia violations and governance violations in BPRS. Sharia violations are still very low concerning the failure of the BPRS due to speculation and transactions that contain an element of uncertainty (gharar). Meanwhile, the violation of governance is very strongly related to the failure of the BPRS because of the dual role of the shareholder in the management of the BPRS]]>
<![CDATA[Do The Financial Reports of Troubled Banks Meet the Qualitative Characteristics of Financial Reports? ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.61634
<![CDATA[This study aims to analyze whether the financial reports of Rural Banks (BPR) that are included in Banks Under Recovery/BDP (Before called the Bank under Intensive Supervision/BDPI and the Bank under Special Supervision/BPDK) meet the qualitative characteristics of financial statements. This study uses the financial statement ratio of the BPRs whose business permit is revoked by the Financial Services Authority up to 2023. The samples used are 47 banks from 127 banks that had been revoked. Meanwhile, a healthy bank sample was 171 BPRs in 2016-2019. Correlation analysis is used in this study. The results of this study concluded that the troubled BPRs financial statements did not meet the qualitative characteristics of financial statements. Only one in 47 BPRs meets the qualitative characteristics of financial statements. This was evidenced by comparing the financial ratio of the troubled bank with a healthy bank, such as NPLs, BOPO, LDR, CAR, and ROA showed negative results (different directions) or the level of relationship of more than one level. The author suggests the regulator so that financial ratios in the financial statements that indicate the bank's health can be used as the initial data analysis of BPRs governance implementation.]]>
<![CDATA[POST-COVID-19 PANDEMIC RECOVERY OF HOUSEHOLD WELFARE ]]>
<![CDATA[Marsus, Soffan]]>;
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetya]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 1 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v13i1.73290
<![CDATA[This study aims to investigate the post-COVID-19 pandemic recovery on household welfare in the Greater Jakarta area a result of the government"™s policy of the enforcement of public activity restrictions (Pemberlakuan Pembatasan Kegiatan Masyarakat, PPKM). During the COVID-19 pandemic, there were numerous aspects of household affected, including household mobility, income, spending, and saving capability. There was a total of 400 respondents participated, who were the family breadwinners. The sampling methods employed were snowball and convenience sampling methods. The data was collected through a questionnaire distributed online using Google Forms. The results show that the PPKM implementation significantly affected the household welfare, and the recovery was proven in improved household mobility, income, spending, and saving capability following the COVID-19 pandemic. These findings suggest that the government must continue developing new and more effective policies while enhancing the anticipation and adoption of solution-oriented measures for the future.JEL: H31, I31, I38, H12.]]>
<![CDATA[The Impact of KUR Disbursement on MSME's Credit Growth ]]>
<![CDATA[Ridha, Muhammad Hafizh]]>;
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Damhuri, Taufik]]>
<![CDATA[ Jurnal Borneo Administrator Vol. 20 No. 3 (2024): December 2024 ]]>
Publisher : <![CDATA[Puslatbang KDOD Lembaga Administrasi Negara ]]>
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DOI: 10.24258/jba.v20i3.1475
<![CDATA[MSMEs support social and economic growth through employment and poverty reduction. Recently, MSMEs have had some challenges, including limited access to capital. Hence, the government should participate in solving those challenges, such as creating various MSME financing empowerment programs with multiple schemes, such as interest subsidies, guarantees, or risk sharing. KUR become an alternative instrument to support MSME financing in Indonesia, with substantial implications for economic growth. This study aims to provide empirical evidence regarding the effect of KUR Disbursement on MSME's Credit Growth with MSME's Commercial Credit Growth as a mediating variable. The data covered 33 provinces in Indonesia from 2015-2021. Using the Random Effect Model and Ordinary Least Square (OLS) Regression, the results indicated that (1) KUR Disbursement does not affect MSME's Credit Growth, (2) KUR Disbursement negatively influences MSME's Commercial Credit Growth, (3) MSME's Commercial Credit Growth positively influences MSME's Credit Growth, and (4) MSME's Commercial Credit Growth does not mediate the relationship between KUR Disbursement on MSME's Credit Growth means MSME's Commercial Credit Growth cannot act as a mediating factor in enhancing the effect of KUR Disbursement on MSME's Credit Growth]]>
<![CDATA[Cultivating Global Citizens: Cultural Awareness, Critical Thinking, and Intercultural Competence in High School Education ]]>
<![CDATA[Djono, Djono]]>;
<![CDATA[Purwanta, Hieronymus]]>;
<![CDATA[Pelu, Musa]]>;
<![CDATA[Herimanto, Herimanto]]>;
<![CDATA[Sutiyah, Sutiyah]]>;
<![CDATA[Ashari, Hasan]]>
<![CDATA[ Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 11 No. 3 (2025): September ]]>
Publisher : <![CDATA[LPPM Universitas Pendidikan Mandalika ]]>
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DOI: 10.33394/jk.v11i3.16811
<![CDATA[This study aims to analyze the level of local cultural awareness of high school students in Karanganyar Regency and explore its relationship with critical thinking skills and intercultural competence. This study employed a quantitative approach with a survey design, collecting data through a 3-point Likert scale-based questionnaire consisting of factual and valence statement items, as well as additional indicators to measure critical thinking and intercultural competence. The research sample consisted of 110 high school students in Karanganyar Regency, selected purposively. The data were analyzed using descriptive quantitative techniques through percentage categorization and comparison of scores across variables. The results showed that 90% of students were in the medium cultural awareness category, 2.7% in the high category, and 7.3% in the low category. Notably, one student from the high category scored 98.1% for cultural awareness and achieved perfect scores for critical thinking and intercultural competence, while students from the low category only achieved 57.4% in cultural awareness, with critical thinking scores of 61.9% and intercultural competence scores of 72.2%. These findings suggest a tendency that students with high levels of cultural awareness also show better mastery of critical thinking and intercultural skills.]]>
