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"The EU Action Plan on Financing Sustainable Growth is the most advanced and comprehensive policy agenda on sustainability in the world. But is it going in the right direction? Acting as a bridge between policy and academia, this up-to-date contribution to the global policy debate brings together some of the leading experts from the European Commission's High-Level Expert Group on Sustainable Finance, to discuss how the financial system needs to be reformed to promote sustainability. Finance has long been criticized for being short-term focused and concerned with maximizing returns to intermediaries, rather than with the interests of savers and borrowers. The financial system must now take into account environmental, social and governance considerations to support a sustainable economy and this volume offers new insights on the way forward. A must-read for anyone working on financial sector policy and sustainability."

"Penelitian ini bertujuan untuk menganalisis adanya pengaruh antara modal intelektual terhadap kinerja keuangan perusahaan. Proksi untuk modal intelektual pada penelitian ini adalah human capital efficiency (HCE), capital employed efficiency (CEE), dan structural capital efficiency (SCE) yang dikalkulasi menggunakan model Value Added Intellectual Coefficient (VAIC). Sementara untuk kinerja keuangan perusahaan, proksi yang digunakan adalah indikator kinerja keuangan return on assets (ROA), return on equity (ROE), dan asset turnover (ATO). Penelitian ini menggunakan sampel perusahaan yang tercatat di Indeks KOMPAS100 Bursa Efek Indonesia periode 2010-2019 dengan teknik penarikan sampel purposive sampling. Data pada penelitian ini merupakan data panel, yaitu terdiri dari time series dan cross section. Penelitian ini memiliki 6 model yaitu adanya perbedaan pada variabel dependen dan independennya. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara variabel modal intelektual dengan proksi VAIC terhadap indikator kinerja keuangan ROA, variabel modal intelektual dengan proksi HCE terhadap indikator kinerja keuangan ATO, variabel modal intelektual dengan proksi CEE terhadap seluruh indikator kinerja keuangan (ROA, ROE, dan ATO).

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This study aims to analyze the influence of intellectual capital on company financial performance. Proxies for intellectual capital in this study are human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE) which are calculated using the Value Added Intellectual Coefficient (VAIC) model. Meanwhile, for the company's financial performance, the proxies used are the financial performance indicators of return on assets (ROA), return on equity (ROE), and asset turnover (ATO). This study uses a sample of companies listed on the Indonesian Stock Exchange KOMPAS100 Index 2010-2019 with a purposive sampling technique. The data in this study is panel data, consisting of time series and cross section. This study has 6 models, namely the differences in the dependent and independent variables. The results of this study indicate that there is a significant influence between the intellectual capital variable and the VAIC proxy on the ROA financial performance indicator, the intellectual capital variable with the HCE proxy on the ATO financial performance indicator, the intellectual capital variable with the CEE proxy on all financial performance indicators (ROA, ROE, and ATO)."

"ABSTRAK

Tesis ini menganalisis tentang Penerapan Sistem Keuangan Desa (Siskeudes) di Desa Sukmajaya, Desa Ragajaya dan Desa Bojonggede, Kabupaten Bogor dan faktor-faktor yang mempengaruhi Penerapan Sistem Keuangan Desa (Siskeudes) tersebut. Penelitian ini menggunakan paradigma post positivist dan jenis penelitian kualitatif-deskriptif. Data yang dikumpulkan melalui wawancara mendalam, observasi dan dokumentasi. Hasil penelitian menunjukkan beberapa hal penting diantaranya, permasalahan perencanaan keuangan, partisipasi masyarakat, rendahnya kompetensi SDM perangkat desa dan TPK dalam pelaporan keuangan serta kurangnya koordinasi dan kerjasama pemerintah desa dengan lembaga desa yang menyebabkan penerapan Sistem Keuangan Desa (Siskeudes) di Desa Sukmajaya belum berjalan dengan baik. Selain itu, belum adanya peraturan pada tingkat desa terkait musyawarah pada tingkat desa yang menyebabkan keterlambatan penetapan APBDesa di Desa Sukmajaya, Desa Ragajaya dan Desa Bojonggede. Faktor-faktor yang mempengaruhi Penerapan Sistem Keuangan Desa (Siskeudes) di Desa Sukmajaya, Desa Ragajaya dan Desa Bojonggede yaitu kepemimpinan, sumberdaya, komitmen dan komunikasi.

 

 

 

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ABSTRACTThis thesis analyzes the application of the Village Financial System (Siskeudes) in Sukmajaya Village, Ragajaya Village and Bojonggede Village, Bogor Regency and the factors that influence the application of the  Village Financial System (Siskeudes). This study uses the post positivist paradigm and the type of qualitative-descriptive research. Data collected through in-depth interviews, observation and documentation. The resurlts showed several important things including, financial planning problems, community participation, low competency of village officials and TPK in financial reporting and lack of coordination and cooperation between village government and village institutions that led to the application pf the village financial system (Siskeudes) that had not yet proceeded with well. In addition, there are no regulations at the village level regarding deliberation at the village level which have caused delays in the establishment of village budget in Sukmajaya Village, Ragajaya Villlage and Bojonggede Village. Factors influencing the application of the Village Financial System (Siskeudes) in Sukmajaya Village, Ragajaya Village and Bojonggede Village are leadership, resources, commitment and communication.

 

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"Penelitian ini mengidentifikasi pengaruh proporsi direktur wanita dalam jajaran direksi terhadap performa keuangan perusahaan dalam sektor industri dan sektor keuangan di Indonesia pada 2017 hingga 2021. Performa keuangaan perusahaan diukur melalui ROA dan Price-to-Book Value (PtBV). Sampel penelitian ini adalah 43 perusahaan sektor industri dan 102 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian diolah menggunakan regresi data panel dengan metode estimasi Fixed Effect Model dan Random Effect Model. Hasil penelitian ini menemukan bahwa proporsi direktur wanita dalam jajaran direksi tidak berpengaruh pada performa keuangan perusahaan jika tidak ada pengaruh dari variabel lain. Proporsi direktur wanita dalam jajaran direksi terbukti berpengaruh terhadap ROA perusahaan apabila terdapat leverage dalam keuangan perusahaan. Pengujian terhadap intensitas pembelanjaan modal dan leverage dalam keuangan perusahaan menunjukkan bahwa kedua variabel tersebut berpengaruh terhadap ROA perusahaan.

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This study identifies the effect of the proportion of female directors on the board of directors on the financial performance of companies in the industrial and financial sectors in Indonesia in the range of years from 2017 to 2021. The company's financial performance is measured through Return on Assets (ROA) and Price-to-Book Value (PtBV). The sample of this research are 43 companies in the industrial sector and 102 companies in the financial sector which are listed on the Indonesia Stock Exchange (IDX). The research data was processed using panel data regression with the Fixed Effect Model and Random Effect Model estimation methods. This study found that the proportion of female directors on the board of directors is not related to the financial performance of companies in Indonesia if there is no influence from other variables. The proportion of female directors in the board of directors is proven to have an effect on the Return on Assets (ROA) of companies in Indonesia if there is influence from leverage in the company's finances. Tests on the control variables, namely the intensity of capital expenditure and leverage in corporate finance, show that these two variables affect the company's Return on Assets (ROA)."

"Penelitian ini menguji dampak keragaman gender (direktur perempuan) pada kinerja keuangan perusahaan, yang diukur dengan return on asset dan return on equity, dari perusahaan Indonesia dengan data dari 2014 hingga 2018. Sebanyak 26 perusahaan Indonesia yang terdaftar dipilih dari Indeks IDX LQ45. Dari hasil analisis data panel, penelitian ini menemukan hubungan yang tidak signifikan antara keragaman gender (GENDIV) di tingkat dewan dan kinerja perusahaan (ROA dan ROE), yang berarti bahwa naik atau turunnya persentase direktur perempuan tidak memiliki dampak yang signifikan terhadap kinerja perusahaan. Selain itu, penelitian ini juga menemukan bahwa keragaman gender memiliki efek positif pada kinerja perusahaan, yang berarti bahwa ketika persentase direktur wanita meningkat, kinerja keuangan perusahaan juga meningkat, namun, dampaknya tidak signifikan."

"ABSTRAKNama : Nur AstrianaProgram Studi : Ilmu Kesehatan MasyarakatJudul : IMPLEMENTASI POLA KEUANGAN BADAN LAYANANUMUM DAERAH DENGAN SISTEM HOLDING DI UNITPELAKSANA TEKNIS DINAS PUSKESMAS BANJARHARJOKABUPATEN BREBES TAHUN 2018 Pembimbing : dr. Mieke Savitri, M.KesPuskesmas merupakan ujung tombak pelayanan kesehatan dituntut untuk memberikanpelayanan yang bermutu sesuai dan dapat menjangkau seluruh lapisan masyarakat.Dalam rangka memenuhi tuntutan tersebut sejak Januari 2015 di Kabupaen Brebesdiberlakukan pola keuangan BLUD dengan sistem holding salah satunya di UPTDPuskesmas Banjarharjo melalui Peraturan Bupati No.91 Tahun 2014 tentang Pola TataKelola BLUD UPTD Puskesmas Banjarhajo. Silpa dari tahun ke tahun di UPTDPuskesmas Banjarharjo semakin meningkat dari tahun ke tahun. Penelitian ini bertujuanuntuk mengetahui dan menggali lebih dalam hambatan dan kendala mengenaiImplementasi Pola Keuangan dengan sistem holding di UPTD Puskesmas Banjarharjotahun 2018. Penelitian ini dilakukan di UPTD Puskesmas Banjarharjo dan 9 puskesmasdi bawahnya dengan menggunakan pendekatan kualitatif dan pengumpulan datadilaksanakan dengan cara wawancara mendalam dan telaah dokumen. Informan terdiridari 11 orang pejabat keuangan BLUD yang terdiri dari 1 orang KPA, 1 orang PPK dan9 orang PPTK. Penelitian ini menunjukan hambatan dan kendala implementasi polakeuangan BLUD dengan sistem holding dikarenakan belum konsistennya informasiyang diberikan, SDM yang belum kompeten dan masih kurangnya tenaga akuntansiserta sikap para pelaksana yang tidak mendukung kebijakan tersebut. Dinas KesehatanKabupaten Brebes diharapkan dapat meningkatkan koordinasi, pengawasan danevaluasi dengan pihak BLUD dan membentuk tim khusus guna menanganipermasalahan di BLUD UPTD Puskesmas, melakukan diklat keuangan bagi bendaharaBLUD dan Puskesmas. Sedangkan UPTD Puskesmas Banjarharjo diharapkanmeningkatan monitoring baik ke puskesmas maupun terhadap staf dalam pelaksanaanpola keuangan BLUD, Memberikan pengarahan pada staf, Pengadaan tenaga akuntansidimasing- masing puskesmas.Kata kunci : implementasi, Pola keuangan, BLUD, Holding

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ABSTRACTName Nur AstrianaStudy Program Public Health SciencesTitle Implementation of Agency rsquo s Financial Pattern General servise areawith holding system in Public Health Centre Banjarharjo 2018 Counselor dr. Mieke Savitri, M.KesPublic Health Centre is the spearhead of the health service are required to provideappropriate quality services and can reach out to all walks of life. In order to meet thesedemands since January 2015 in Brebes Regency put in place the financial system withBLUD pattern holding one of them in Banjarharjo Public Health Centre through RegentRegulation No. 91 Years 2014 about Agency rsquo s Financial Pattern General servise area ofBanjarharjo Public Health Centre. The rest of the budget spending more from year toyear in PHC of Banjarharjo increased from year to year. This study aims to find out andexplore deeper obstacles and obstacles regarding the implementation of Agency rsquo sFinancial Pattern General servise area with holding system in Public Health CentreBanjarharjo 2018. This research was conducted at 1 UPTD Puskesmas and 9 PHCunderneath by using a qualitative approach and data collection was carried out by meansof in depth interviews and review documents. The informants consisted of 11 Financialofficer concist of 1 KPA, 1 PPK and 9 PPTK. This study shows obstacles and obstaclesto implementation because information given his solid performances yet, humanresources competent and still lack of energy accounting as well as the attitude of theexecutors yet who did not support the policy. Brebes City Health Office is expected toincrease coordination, monitoring and evaluation with the PHC and formed a specialteam to handle the problem of Agency rsquo s Financial Pattern General servise area in PublicHealth Centre Banjarharjo, do financial training for Treasurer of PHC. While PHC isexpected to improve monitoring of the health centers as well as staff in theimplementation of Agency rsquo s Financial Pattern General servise area, gave a briefing onthe accounting personnel, procurement staff dimasing of each PHC.Keywords Implementation, Financial Pattern, General servise area agency, holding"

"Penelitian ini bertujuan untuk menganalisis pengaruh laporan Environment Social and Governance (ESG) terhadap kinerja keuangan BUMN di Indonesia. Penelitian ini menggunakan sampel 55 perusahaan BUMN dan perusahaan non BUMN yang terdaftar pada Bursa Efek Indonesia dari tahun 2017-2021. Metode penelitian dalam studi ini menggunakan regresi panel model dengan balanced panel data. Metode estimasi yang digunakan adalah Fixed Effect Model (FEM) dan Random Effect Model (REM). Hasil studi menunjukkan adanya pengaruh negatif, namun tidak signifikan pada ESG terhadap kinerja keuangan BUMN dan adanya pengaruh negatif dan signifikan pada ESG terhadap kinerja keuangan perusahaan non BUMN pada periode 2017-2021. Pengaruh negatif ini memungkinkan perusahaan baik BUMN maupun non BUMN untuk mempertimbangkan kembali kegunaan dan kepentingan ESG dalam mendukung kinerja keuangan perusahaaannya.

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This study aims to analyze the effect of Environment Social and Governance (ESG) reports on the financial performance of SOEs in Indonesia. This study used a sample of 55 state-owned companies and non-state-owned companies listed on the Indonesia Stock Exchange from 2017-2021. The research method in this study uses a panel regression model with balanced panel data. The estimation method used is the Fixed Effect Model (FEM) and Random Effect Model (REM). The results of the study show that there is a negative, but not significant, effect of ESG on the financial performance of SOEs and a negative and significant effect of ESG on the performance of non-SOE financial companies for the 2017-2021 period. This negative influence allows both state-owned and non-state-owned companies to reconsider the usefulness and importance of ESG in supporting their company's financial performance"

"In The million-dollar financial services practice, author David J. Mullen, Jr. reveals how to become a top-producing financial advisor using the method he has taught at Merrill Lynch and is famous for in the industry. This comprehensive book combines marketing, prospecting, sales, and time management techniques into a system that will help readers build a successful and lucrative practice. Mullen gives financial advisors all the tools and guidance they need to:? get the appointment? build relationships? convert prospects to client? retain clients? use niche marketing successfully? balance current clients and prospects? increase the products and services each client uses"

"Other books have claimed to help readers build a lucrative financial services practice...but it was "The Million-Dollar Financial Services Practice" that provided ambitious financial advisors with a step-by-step, tactical process proven to work. The second edition is updated throughout and contains new strategies for acquiring affluent clients and assets by providing Wealth Management services, using social media and "Alumni Marketing," targeting successful realtors as clients, and much more. Using the method he has taught at Merrill Lynch and is famous for in the industry, author David J. Mullen, Jr. shows how anyone - no matter where they are in their career - can get the appointment, convert prospects to clients, build relationships, retain clients, use niche marketing successfully, and increase the products and services each client uses. Packed with templates, scripts, letters, and tried-and-true Market Action Plans, the book provides readers with the tools and guidance they need to take their financial services practice to the million-dollar level and beyond."