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All Journal Jurnal Organisasi Dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Dian Handayani
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KETIKA INDONESIA INGIN MENJADI PUSAT KEUANGAN SYARIAH DUNIA Dian Handayani
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.069 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p764-785

Abstract

AbstractIslamic financial market in Indonesia is initiated by market-driven movements. Sukuk issuance is among of them. Growing market, not only domestic but also international, is one of the motivation in Sovereign Sukuk Law initiative. The success of Sukuk issuance has brought new ambitions to make Indonesia as Islamic financial hub in the world. This study aims to analyze the opportunities, challenges, advantages and disadvantages of Indonesia to become the world's Islamic financial center. The study is conducted based on what Malaysia has done – who claim to become a global hub of Islamic capital markets, and Britain – which is a global financial center and set an ambitious agenda to become a global Islamic financial hub. This study uses descriptive analysis and SWOT analysis. As a result, Indonesia has a lot of potential but a more comprehensive strategy is needed to address the challenges in international financial markets. Keywords: Islamic finance, Sukuk, Sovereign Sukuk, Islamic Financial Hub
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA Intan Puspitarini; Amrie Firmansyah; Dian Handayani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.563 KB) | DOI: 10.30871/jama.v1i2.501

Abstract

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets
Institutionalism to Drive Source of Financing for Municipal Solid Waste Management Acceleration in Indonesia Dian Handayani; Eko Nur Surachman; Ricky Pramoedya Hermawan
Jurnal Organisasi dan Manajemen Vol. 20 No. 2 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v20i2.7393.2024

Abstract

Purpose – Waste becomes a major problem when improperly managed. In Indonesia, one solution that is being discussed is to convert the waste to electrical energy. This study is expected to comprehend potential institutionalization engagement among relevant stakeholders to support the Waste to Energy project acceleration. Methodology – In-depth interview was conducted to explore the topic, while qualitative data were coded under institutionalism factors and analyzed using an interpretive method with QDAS – Nvivo. Findings – The results showed policy-making ideas on WtE were primarily influenced by mimetic and coercive institutionalism factors, which had the strongest correlation. This was followed by the correlations between normative and mimetic, as well as normative and coercive. Moreover, the study showed the importance of expanding financing paradigm for WtE projects toward non-budgetary sources, which could accelerate development across the country. Originality – Several studies have explored the potential and development of WtE in Indonesia, but only a few have addressed alternative financing sources and fiscal aspects. The current study explored institutionalism from the perspective of Indonesian stakeholders.
Co-Authors Amrie Firmansyah Eko Nur Surachman Intan Puspitarini Ricky Pramoedya Hermawan