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Abstrak :
Penelitian ini membahas kembali determinan NIM di Indonesia pada periode 2008-2011 dengan pendekatan two step approach seperti yang dilakukan oleh Saunders dan Schumacher (2000) serta G. Lopez-Espinosa et al. (2011). Sampel yang digunakan dalam penelitian berjumlah 49 bank umum konvensional. Hasil penelitian ini menunjukkan 3 (tiga) bagian penting yang menentukan NIM. Pertama, Bank Specific Variables seperti biaya provisi, aset lancar, dan biaya operasional secara konsisten memiliki hubungan positif dengan NIM. Kedua, spread merupakan bagian dari NIM yang nilainya sangat tergantung dengan kondisi perubahan eksternal sehingga bank lebih cepat menyesuaikan perubahan kondisi eksternal dengan mengubah nilai spread. Terakhir, nilai spread dipengaruhi oleh bagaimana bank melakukan penyebaran alokasi kredit ke sektor ekonomi. Untuk penyebaran kredit ke sektor pertanian, pertambangan, konstruksi, dan jasa-jasa sosial memiliki hubungan negatif dengan spread sedangkan penyebaran kredit ke sektor industri pengolahan memiliki hubungan positif dengan spread. ......This paper discusses the determinant of Net Interest Margin Indonesia in 2008-2011 with the two-step approach used by Saunders and Schumacher (2000) and G. Lopez-Espinosa et al. (2011). Total sample in this research amounted to 49 commercial banks. The results showed three important things that determines the NIM. First, Bank Specific Variables such as loan loss provision, liquid assets, and operating costs are consistently has a positive relationship with NIM. Second, the spread is part of NIM whose value depends on the external conditions so that bank more quickly adapt by changing the value of the spread. Finally, the spread is influenced by how the banks make the distribution of credit allocation to economic sectors. Doing diversification credit to agriculture, mining, construction, and social services had a negative relationship to the spread while diversify credit to manufacture have a positive relationship to the spread.

Abstrak :
Laporan Magang ini membahas proses, metode dan basis alokasi biaya overhead dari departemen manajemen fasilitas di Perusahaan X. Teori yang digunakan sebagai dasar dari laporan ini adalah alokasi biaya departemen pendukung dalam bidang Akuntansi Biaya, best practice dari manajemen fasilitas, serta PTK Nomor 59 Tahun 2015. Dari hasil analisis didapatkan bahwa sistem alokasi biaya overhead di Perusahaan X sudah baik dan sesuai dengan peraturan yang berlaku namun diperlukan perbaikan pada metode dan basis alokasi biaya yang digunakan. ......This report aims to describe the overhead cost allocation process, method and base from facilities management department in X Company. Theories used in this report is supporting department cost allocation in Cost Accounting, best practice from facilities management field, also PTK No. 59 Tahun 2015. Result of the analysis is the overhead cost allocation system in X Company is good and appropriate according to the applied regulations, but improvement is needed for the used cost allocation method and base.

Abstrak :
Stunting masih menjadi salah satu persoalan yang dihadapi oleh negara-negara di dunia. Dampak dari stunting sendiri cukup serius. Dalam jangka pendek, anak-anak dengan stunting akan rentan terkena penyakit dan jangka panjang akan mengalami gangguan perkembangan otak secara permanen. Pemerintah Indonesia telah melakukan upaya percepatan penurunan stunting di Indoesia, diantaranya dengan mengalokasikan dana transfer ke daerah (TKD) untuk stunting mulai dari tahun 2019. TKD untuk stunting terdiri dari Dana Alokasi Khusus (DAK) fisik, DAK non fisik dan dana desa. Penelitian ini bertujuan untuk mengetahui dampak dari DAK untuk stunting terhadap prevalensi stunting. Penelitian ini menggunakan data panel stunting tahun 2021 dan 2022 pada 514 kab/kota. Sedangkan untuk DAK fisik dan non fisik untuk stunting menggunakan data tahun 2019, 2020 dan 2021, dengan asumsi dampak dari DAK untuk stunting belum dapat dirasakan di tahun yang sama. Metode penelitian menggunakan model panel fixed effect robust dan regresi linear robust. Hasil penelitian menunjukkan bahwa DAK Fisik tidak memiliki pengaruh yang signifikan terhadap prevalensi stunting sedangkan DAK non fisik memiliki pengaruh yang signifikan terhadap penurunan prevalensi stunting, namun besaran dampaknya semakin menurun dalam jangka panjang. Variabel kontrol yang mempengaruhi stunting adalah PDRB perkapita, tingkat kemiskinan dan rata-rata lama sekolah perempuan. ......Stunting is still one of the problems faced by countries in the world. The impact of stunting itself is quite serious. In the short term, children with stunting will be vulnerable to disease and in the long term they will experience permanent brain development disorders. The Indonesian government has made efforts to accelerate the reduction of stunting in Indonesia, including by allocating regional transfer funds (TKD) for stunting starting in 2019. TKD for stunting consists of physical Special Allocation Funds (DAK), non-physical DAK and village funds. This study aims to determine the impact of DAK for stunting on the prevalence of stunting. This study uses stunting panel data for 2021 and 2022 in 514 districts/cities. Meanwhile, physical and non-physical DAK for stunting uses data for 2019, 2020 and 2021, assuming that the impact of the DAK for stunting cannot be felt in the same year. The research method uses a robust fixed effect panel model and robust linear regression. The results showed that physical DAK had no significant effect on stunting prevalence, while non-physical DAK had a significant effect on reducing the prevalence of stunting with the magnitude of the impact decreases in the long term. The control variables that affect stunting are GRDP per capita, poverty level and the average number of years of schooling for women.

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Nutritional status and morbidity are the causes of children under five child mortality in Indonesia ....

Abstrak :
ABSTRAK
This study analyzes optimal asset mix for Australian portfolios with the main investment objective for capital preservation. An alternative measure of risk of annual maximum drawdown has been used to reflect investor preference for capital preservation as opposed to conventional risk measure of standard deviation and variance. The contribution of the study is two folds. First, this study has put different perspective to look at portfolio risk in the view of capital preservation. Second, the optimal weight for asset class mix that minimizes annual maximum drawdown has been analyzed for the case of Australian market. The results suggest that for capital preservation, investors should expect lower returns and need to put a greater allocation on less risky assets such as cash or bond. To this end, cash and bond have provided stable long term annual returns along with contained level of annual maximum drawdowns. In contrast, when investors demand higher expected return, they should increase asset allocation into stocks (equities) market at the expense of higher maximum drawdowns.

Abstrak :
The study was conducted in order to know how the application of the principle of transparent, participatory, accountable, orderly and budget discipline in the management of the Village Fund Allocation (ADD) in the village of District Simanindo Samosir Regency. This research is expected to be useful for the government at the village, district and county in order how the conditions of application of the principle management of ADD that happened.

This research was conducted in three villages Simanindo District. The three villages were taken as samples by using purposive sampling technique with two criteria, namely the number of people (many, medium, and a bit) and the main income of the villagers (tourism, agriculture, and the capital district). Respondents were Village Government Officials, Body of Village Council, Tim Implementing Activity, the District Assistance team and Community Leaders. This research was Conducted in-depth interviews with direct observations on the implementation of ADD.

The results of this study indicate that for the planning and budgeting, implementation, administration and reporting and accountability activities of ADD the principle of transparent, participatory been run well, while the principle of accountability, and discipline the budget has been implemented well, although not perfect. The main obstacle in the application of the principle of accountability, and discipline the budget is the limited ability and knowledge implementation team, as well as the village treasurer in doing so orderly administration still needed guidance and assistance from the local government on an ongoing basis.