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"Penelitian tesis ini menganalisis faktor-faktor yang mempengaruhi intensi calon jemaah haji DKI Jakarta dan Jawa Barat untuk menggunakan layanan transaksi nontunai syariah di Arab Saudi. Kerangka penelitian disusun dengan memodifikasi model UTAUT (Unified Theory of Acceptance and Use of Technology) dengan menambahkan konstruk perceived risk dan perceived trust. Penelitian ini juga melibatkan variabel moderator yaitu gender, usia, dan tingkat pendidikan. Penelitian ini dilakukan dengan metode survei melalui kuesioner dan melibatkan 290 responden penelitian. Analisis data dalam penelitian ini menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa variabel performance expectancy, effort expectancy, social influence, dan perceived trust berpengaruh signifikan dengan hubungan positif terhadap intensi calon jemaah haji DKI Jakarta dan Jawa Barat untuk menggunakan layanan transaksi nontunai syariah. Sedangkan variabel perceived risk dan usia berpengaruh signifikan dengan hubungan negatif terhadap intensi calon jemaah haji DKI Jakarta dan Jawa Barat untuk menggunakan layanan transaksi nontunai syariah. Hasil penelitian juga membuktikan bahwa calon jemaah haji DKI Jakarta memiliki peluang lebih tinggi untuk menggunakan layanan transaksi nontunai syariah dibandingkan calon jemaah haji Jawa Barat.

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This study discusses the factors that influence the intention of Hajj pilgrim candidates in Jakarta and West Java to use Islamic non-cash transaction services in Saudi Arabia. The research framework arranged by modifying the UTAUT (Unified Theory of Acceptance and Use of Technology) model with adding perceived risk and perceived trust to the model to suit the context of the use of Islamic non-cash transaction services. This research also involves moderator variables such as gender, age, and educational level. This research conducted using a survey method through a questionnaire and 290 respondents. Data analysis used in this study is Partial Least Squares Structural Equation Modeling (PLSSEM) that had previously tested for validity and reliability. The results showed that the variable performance expectancy, effort expectancy, social influence, and perceived trust had a significant effect and positive relationship with the intention of Hajj pilgrim candidates in Jakarta and West Java to use Islamic non-cash transaction services. Meanwhile, the variable perceived risk and age had a significant effect and negative relationship with the intention of Hajj pilgrim candidates in Jakarta and West Java to use Islamic non-cash transaction services. The results also prove that Hajj pilgrim candidates in Jakarta have a higher chance of using Islamic non-cash transaction services than Hajj pilgrim candidates in West Java."

"ABSTRAKLaporan magang ini membahas mengenai analisis bagaimana dampak dari implementasi transaksi non tunai khususnya untuk penerimaan pendapatan retribusi di Pemerintah Provinsi DKI Jakarta. Analisis berfokuskan pada proses serta manfaat dari peralihan mekanisme penerimaan Retribusi Daerah dari transaksi tunai ke transaksi non tunai di Pemerintah Provinsi DKI Jakarta. Kesimpulan dari laporan magang ini adalah, penerapan kebijakan transaksi non tunai memberikan dampak yang baik seperti kemudahan dalam bertransaksi terkait pembayaran Retribusi Daerah bagi masyarakat, dan manfaat dalam bidang penatausahaan dan pelaporan di Pemerintah Provinsi DKI Jakarta menjadi lebih akuntabel, efisien dan ekonomis. Oleh sebab itu, diharapkan transaksi penerimaan retribusi daerah dengan menggunakan sistem non tunai dapat terus dilakukan dan dikembangkan di Provinsi DKI Jakarta.

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ABSTRACTThis final assignment discusses about the analysis of how the impact from implementation of non cash transactions especially for local authority levies in Provincial Goverment DKI Jakarta. The analysis focuses on the transition process and benefit of local authority levies mechanism from cash transactions to non cash transactions in Provincial Goverment DKI Jakarta. The conclusions of this final assignment are that the implementation of the non cash transaction policy has a good impact such as the ease of transactions related to the payment of regional retribution for the community, and the benefits in administration and reporting in Provincial Government DKI Jakarta become more accountable, efficient and economical. Therefore, it is expected that transaction of local authority levies using non cash transaction system can continue to be implemented and developed in Provincial Goverment DKI Jakarta. "

"Kebijakan Transaksi Non Tunai (TNT) bertujuan mendorong kinerja pengelolaan keuangan daerah dan menekan pemborosan belanja fiskal daerah sehingga tercapai tujuan kebijakan desentralisasi fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan TNT terhadap rasio kinerja belanja Pemerintah Daerah (Pemda). Analisis menggunakan data panel selama periode 2012 – 2019 di lingkungan Satuan Kerja Perangkat Daerah (SKPD) dan Kecamatan Wilayah Provinsi DKI Jakarta. Data yang digunakan mencakup data laporan keuangan dan data organisasi Pemprov DKI Jakarta serta data pendukung tingkat Kecamatan yang dipublikasi oleh Badan Pusat Statistik (BPS) Provinsi DKI Jakarta. Variabel kontrol yang turut mempengaruhi rasio efisiensi yaitu kebijakan penetapan pagu uang persediaan dan jumlah pegawai pada level SKPD. Sedangkan, variabel kontrol berupa program kerja hanya mempengaruhi kinerja rasio efektifitas belanja di SKPD dan variabel kontrol jumlah SDM dan populasi penduduk untuk tingkat Kecamatan.

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The Non-Cash Transaction Policy (TNT) has purposed for boosting the performance of regional financial management and reduce waste of regional fiscal spending so that the objectives of the fiscal decentralization policy can be achieved. This study aims to analyze the effect of TNT's policy on the performance ratio of local government spending (Pemda). The analysis uses panel data during the period 2012 - 2019 in the Regional Work Units (SKPD) and the DKI Jakarta Provincial District. The data includes financial report and organizational data of DKI Jakarta Provincial Government and District’s data published by the Central Statistics Agency (BPS) of DKI Jakarta Province. The control variables that significantly affect to the efficiency ratio are the policy to set a limit of petty cash and the number of employees at the SKPD level. Meanwhile, the number of program only affects the performance of the expenditure effectiveness ratio at SKPD and the number of employees and population at the District level"

"Bank ABC sebagai salah satu Bank Devisa ikut aktif dalam pasar valuta asing (valas) dengan memberikan jasa jual beli valas dalam jumlah yang besar setiap harinya. Jumlah transaksi yang besar membuat sangat sulit untuk menemukan aktivitas yang menyimpang dari ketentuan regulasi jual beli valas yang ditetapkan Bank Indonesia, khususnya terkait kebijakan penyertaan dokumen dasar transaksi atau underlying untuk jumlah tertentu (threshold). Walaupun continuous auditing telah dilakukan, namun metode ini masih menghasilkan laporan yang panjang sehingga Internal Auditor membutuhkan waktu lebih dalam melakukan analisis. Internal Auditor berkewajiban melakukan pendeteksian dan memberi kepastian bahwa Bank telah menjalankan transaksi pembelian valas tanpa penyimpangan dan sesuai dengan regulasi yang ada secara berkesinambungan sebelum terdeteksi oleh pihak regulator, sehingga potensi loss dari pemberian denda dapat dihindari. Strategi pendeteksian diperlukan agar proses identifikasi aktivitas penyimpangan dilakukan dengan efektif dan efisien.Penelitian ini bertujuan untuk menganalisis continuous auditing yang telah ada di Bank ABC yaitu terkait identifikasi upaya penghindaran underlying pembelian valas oleh nasabah Bank ABC dan mendeskripsikan pemanfaatan dari visual analytics melalui link analysis yang dapat menyempurnakan pelaksanaan continuous auditing pada Bank ABC. Penelitian ini menggunakan pendekatan studi kasus dengan melakukan analisis konten untuk mengolah data primer berupa observasi, wawancara, dan kuesioner, serta data sekunder berupa dokumentasi yang disediakan oleh Bank ABC. Foundational Continuous Assurance Framework dan Technology Acceptance Model digunakan untuk membantu mencapai tujuan penelitian. Validasi tambahan dilakukan dengan meminta tinjauan independen dari Internal Auditor Bank ABC. Hasil penelitian menunjukan bagaimana penggunaan metode visual analytics melalui link analysis dapat membantu Internal Auditor Bank dalam melakukan deteksi awal atas upaya penghindaran penyertaan underlying pembelian valas yang dilakukan oleh nasabah Bank ABC sehingga menyempurnakan pelaksanaan continuous auditing dan meminimalisir potensi loss denda regulator, peningkatan produktivitas kualitas hasil audit dan efisiensi atas waktu yang dibutuhkan untuk mengidentifikasi potensi penyimpangan.

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ABC Bank as one of Forex Bank in Indonesia, actively participates in Forex Market by providing Forex services with big daily turnover. The big number of transactions makes it very difficult to find the irregularities of the Forex transaction regulations that stipulated by Bank Indonesia, specially the requirement of underlying documents of the Forex transaction for a certain amount (threshold). Although continuous auditing has been carried out, this method still produces lengthy report so that the Internal Auditor needs more time to do the analysis. The Internal Auditor is obliged to detect and provide assurance that the Bank has running the Forex transactions without irregularities on an ongoing basis before being detected by regulators, so that the potential losses from penalty can be avoided.

This study aims to analyze the existing continuous auditing in Bank ABC, about the identification of avoidance of underlying in Forex transaction, and also to describe the utilization of visual analytics through link analysis that can improve the implementation of continuous auditing at Bank ABC. This study used a case study approach with single analysis by process data with content analysis. This study colected primary data from observation, interviews, and questionnaires, and secondary data from documentation that provide by Bank ABC. Foundational Continuous Assurance Framework and Technology Acceptance Model (TAM) are used to help achieve the research objectives. Additional validation is achieved by requesting an independent review from the audit practitioner of Bank ABC. The results show that visual analytics through link analysis can assist Internal Auditor in early detection of avoidance of underlying in Forex transactions, so can improve the implementation of continuous auditing and minimize the potential loss from regulator penalties, increase the quality of audit findings, and streamline the identification process of irregularities.

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"Para ekonom klasik berasumsi bahwa preferensi individu merupakan suatu hal yang pasti. Namun, baik secara teoritis maupun empiris menemukan bahwa preferensi tidak selamanya pasti: kekayaan menjadi salah satu hal yang mempengaruhi bagaimana individu menempatkan preferensinya. Studi ini akan membahas hubungan kebijakan unconditional cash transfer (UCT) yang secara tidak langsung dapat meningkatkan kekayaan para penerima bantuan terhadap preferensi risiko dan pilihan intertemporal di Indonesia menggunakan data Indonesian Family Life Survey (IFLS) 2014. Dengan menggunakan dua jenis UCT yaitu BLT 2008 dan BLSM 2013, hasil estimasi metode coarsened exact matching (CEM) dan logistik mendapati bahwa preferensi berkorelasi dengan UCT: berkebalikan dengan BLT 2008, individu yang mendapat BLSM 2013 memiliki kemungkinan lebih sabar & less risk lover. Adanya perbedaan korelasi dari kedua kebijakan tersebut kemungkinan dikarenakan adanya pengembangan BLSM 2013 dari segi nominal, frekuensi, dan mekanisme pemberian kebijakan.

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Classical economists assume that preference is taken as given. However, it has been discovered that preferences are not always given, both theoretically and empirically: wealth is one of the variables that influence how people place their preferences. This study will examine the relationship between unconditional cash transfer (UCT) policies which might indirectly boost beneficiaries' wealth to risk preferences and intertemporal choices in Indonesia using Indonesian Family Life Survey (IFLS) 2014 data. By using two types of UCT, BLT 2008 and BLSM 2013, the estimation results of the coarsened exact matching (CEM) and logistic methods found that preference was correlated with UCT: in contrast to the 2008 BLT, individuals who received the 2013 BLSM were more likely to be patient & less risk averse. The difference in correlation between the two policies is most likely owing to the 2013 BLSM's development in terms of nominal, frequency, and policy distribution mechanism. "

"Penelitian ini membahas dampak kebijakan transfer tunai bersyarat, yaitu Program Keluarga Harapan (PKH) pada pola konsumsi yang mengarah pada percepatan pembangunan manusia dalam lingkup keluarga. Secara spesifik, skripsi ini menganalisis pengaruh PKH pada pengeluaran untuk makanan, pendidikan dan kesehatan oleh keluarga penerima manfaat (KPM). Dengan menggunakan data panel longitudinal hingga tahun ke-6 berjalannya program, penelitian ini menerapkan pendekatan kuantitatif dengan desain quasi-eksperimental. Hasil studi ini menunjukkan bahwa dengan adanya PKH, pengeluaran KPM untuk makanan dan kesehatan semakin sensitif terhadap perubahan pendapatan. Hal ini mengindikasikan bahwa adanya PKH masih sangat dibutuhkan oleh rumah tangga penerima manfaat untuk membantu membiayai pengeluaran-pengeluaran mendasar yang sangat diperlukan untuk meningkatkan kualitas sumber daya manusia. Berdasarkan hasil tersebut, penelitian ini menyarankan agar program transfer tunai bersyarat ini untuk terus dilanjutkan. Lebih dari itu, perbaikan dalam pelaksanaan program juga perlu dilakukan agar PKH lebih mampu mengentaskan kemiskinan dari KPM. Fakta bahwa pengeluaran KPM untuk makanan dan kesehatan masih terus sensitif (bahkan meningkat sensitivitasnya) terhadap perubahan pendapatan, mengindikasikan makanan dan kesehatan masih dianggap mewah dan belum menjadi kebutuhan pokok KPM.

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This study discusses the impact of the conditional cash transfer program called the Family Hope Program (Program Keluarga Harapan-PKH) on the program beneficiaries’ consumptions which are related to human development within the family sphere. Specifically, this thesis is to look at the impact of PKH on the beneficiary households’ spending on food, education and health. Using a longitudinal panel data up to the 6th year of the program, this study uses a quantitative approach with a quasi-experimental design. The results of the study show that with PKH, beneficiaries’ spendings on food and health were increasingly sensitive to changes in income. This result indicate that PKH is still very much needed by beneficiary families. For this reason, this research suggests the need for program sustainability. More than that, improvement of program implementation also needs to be done so that PKH is more able to alleviate poverty from KPM. The fact that KPM spending on food and health is still sensitive (even more sensitive) to changes in income, shows that food and health are still classified as luxury goods and have not become basic needs for KPM."

"[Adanya gugatan perdata yang diajukan oleh Sumatra Partners LLC melawan advokat pada kantor hukum Ali Budiarjo, Nugroho, Reksodiputro (ABNR) atas pembuatan legal opinion telah menunjukkan potensi gugatan klien yang tidak puas akan pelayanan jasa hukum yang diberikan oleh advokat, khususnya dalam hal pembuatan legal opinion. Sampai saat ini belum terdapat putusan pengadilan yang dapat dijadikan yurisprudensi berkaitan dengan hal ini. Penelitian ini mencoba untuk menjawab mengenai isu bagaimana pertanggungjawaban advokat atas pembuatan legal opinion, baik secara etika profesi, perdata, dan pidana. Melalui pendekatan yuridis normatif diketahui bahwa terdapat batasan-batasan yang mengharuskan seorang advokat untuk bertanggung jawab, dan pada dasarnya advokat dapat dimintai pertanggungjawaban atas pembuatan legal opinion, baik secara etika profesi yang didasarkan pada ketentuan kode etik profesi advokat Indonesia yang diputuskan olehdewan kehormatan advokat, secara perdata maupun pidana apabila terlebih dahulu dapat dibuktikan adanya itikad tidak baik pada diri advokat dalam menyusun legal opinion, serta mampu membuktikan dalil-dalil gugatan yang diajukan pada jenis pertanggungjawaban secara perdata ataupun membuktikan bahwa advokat tersebut telah memenuhi unsur delik tertentu yang berkaitan dengan penyusunan sebuah legal opinion. Selain itu, untuk memitigasi risiko pertanggungjawaban hukum yang dimiliki advokat, kedepannya advokat dapat melakukan penutupan asuransi tanggunggugat hukum.

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Civil lawsuits by Sumatra Partners LLC against some advocates in Ali Budiardjo, Nugroho, Reksodiputro (ABNR) law offices on matter malpractice in rendering legal opinion showed trends in clients to take lawsuit against their lawyer, who are not satisfied with the legal services provided by the lawyers, particularly in terms of

rendering legal opinion. Until today, there is no court decision that can be used as jurisprudence on this matter. This study tries to answer on the issue of advocate's

liability in rendering a legal opinion, based on professional ethics, civil, and criminal approach. Based on normative juridical approach is known that there are any restrictions that require a lawyer to be responsible, and basically advocates liable for rendering a legal opinion, based on professional ethics refer to provisions of the Indonesia advocates code ethics, and it will decided by the advocates board of honors, while, for civil and criminal liability, intially must be proven that there is no existence of good faith in advocates when he/she drafting legal opinions, and the plaintiff must be able to prove the arguments of the lawsuit or prove that the advocates has met the elements of criminal provision regarding to rendering a legal opinion. Furthermore, in order to mitigate legal risk from rendering opinion letter, an advocates shall be has legal risk insurance., Civil lawsuits by Sumatra Partners LLC against some advocates in Ali Budiardjo,

Nugroho, Reksodiputro (ABNR) law offices on matter malpractice in rendering legal

opinion showed trends in clients to take lawsuit against their lawyer, who are not

satisfied with the legal services provided by the lawyers, particularly in terms of

rendering legal opinion. Until today, there is no court decision that can be used as

jurisprudence on this matter. This study tries to answer on the issue of advocate’s

liability in rendering a legal opinion, based on professional ethics, civil, and criminal

approach. Based on normative juridical approach is known that there are any

restrictions that require a lawyer to be responsible, and basically advocates liable for

rendering a legal opinion, based on professional ethics refer to provisions of the

Indonesia advocates code ethics, and it will decided by the advocates board of honors,

while, for civil and criminal liability, intially must be proven that there is no

existence of good faith in advocates when he/she drafting legal opinions, and the

plaintiff must be able to prove the arguments of the lawsuit or prove that the

advocates has met the elements of criminal provision regarding to rendering a legal

opinion. Furthermore, in order to mitigate legal risk from rendering opinion letter, an

advocates shall be has legal risk insurance.]"

"[ABSTRAKLaporan magang ini membahas proses pengauditan serta konsolidasiintercompany transactions antara PT XYZ (Persero) Tbk., sebuah Badan UsahaMilik Negara (BUMN) dalam bidang pertambangan timah, dan entitas anakLogam (London) Ltd. yang dilaksanakan oleh KAP RWT untuk tahun buku yangberakhir pada 31 Desember 2014. Pembahasan mencakup kebijakan akuntansi,prosedur audit pada area yang terkait serta untuk entitas anak yang berada di luarnegeri, temuan audit, prosedur konsolidasi dan eliminasi, serta analisis daripengauditan dan konsolidasi intercompany transactions antara keduanya.Berdasarkan hasil proses pengauditan, ditemukan bahwa secara umum grup PTXYZ (Persero) Tbk. telah melaksanakan pembukuan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK), namun proses konsolidasi tidak berjalan dengan sempurna dikarenakan keterbatasan sistem yang digunakan oleh PT XYZ(Persero) Tbk.

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ABSTRACTThis internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. , This internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. ]"

"Laporan magang ini membahas mengenai prosedur audit uji substantif KAP AWD atas transaksi kombinasi bisnis entitas sepengendali pada PT BTR, sebuah perusahaan jual- beli alat berat dan suku cadangnya, di tahun 2022. Fokus dari pembahasan pada laporan magang ini adalah menganalisis kesesuaian antara praktik prosedur audit yang telah dilaksanakan dengan standar audit (SA) yang berlaku. Praktik prosedur audit yang dianalisis terbatas pada salah satu tahap audit uji substantif yakni, test of details. Hasil analisis menunjukkan bahwa prosedur test of details yang telah dilakukan KAP AWD atas transaksi kombinasi bisnis sepengendali di tahun 2022 telah sesuai dengan standar audit yang berlaku.

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This internship report aims to evaluate the audit procedure for the substantive test of KAP AWD on the business combination under common control transactions at PT BTR, a trading company which sell heavy equipments and its spareparts, in 2022. The focus of the discussion in this internship report is to evaluate the compatibility between the practice of audit procedures that have been implemented by KAP AWD with applicable auditing standards. The evaluation is limited to the audit substantive procedures, test of details, analysis results. Based on the analysis made, the test of details carried out by AWD KAP on Business Combination under common control transactions in 2022 has been done appropriately according to the applicable audit standards."