This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence the amortization was prohibited and goodwill should be tested for impairment on annual basis. This research investigates goodwill among Indonesian listed companies in Kompas 100 index for the period 2009-2015. Using panel data regression analysis, the research finds before the IFRS adoption, both goodwill and goodwill amortization did not have significant value to the market value of the companies. However, goodwill has significant value to the market price of after IFRS convergence (2011-2015), while goodwill impairment losses did not. We also found more companies recording impairment loss at the adoption year than the years afterward. We tested the significance of impairment loss around the year of adoption and the test shows goodwill impairment loss has significant value to the market price of the companies. Thus, the adoption of IFRS 3 which required goodwill impairment has improved the value relevance of goodwill. The adoption of IFRS 3 also encouraged the companies to impair their goodwill at the adoption year. Impairment loss had been perceived positive by the investors which are shows by its positive sign of goodwill impairment coefficient. This may indicate Indonesian investors appreciate the purification of goodwill number from hidden past impairment and anticipate the higher future of Return on Asset.
Courts as part of Indonesian state institutions in the judicial field should not be left behind in maintaining services in the modern legal field for people seeking justice. The impression that the judicial process is haunted and closed must be eradicated through the use of technology in the area of electronic administration and trial services. The use of technology in the trial must not interfere with the concentration of the judicial apparatus as well, particularly independent judges in examining court files, which should not be interfered with by other state powers and the public in general. For this reason, it is necessary to conceive and innovate the leaders in the Supreme Court and the Judicial Bodies under it to maintain electronic-based court services which in addition to realizing a simple, fast, and low-cost judiciary, pay attention to the dignity of the court and the neutrality of the duties of judges and courts in receiving, examining, adjudicate, and resolve cases submitted as well.
Aset dan fasilitas berupa bangunan gedung yang ada di Universitas Palangka Raya perlu dikelola dengan baik dan dilakukan perawatan serta pemeliharaan secara terjadwal. Perawatan dan pemeliharaan bangunan gedung bertujuan agar bangunan gedung dapat berfungsi dengan baik dan tetap laik fungsi serta memperpanjang umur bangunan dengan pemeriksaan secara teratur. Manajemen universitas belum sepenuhnya diterapkan dengan tepat. Kondisi fisik bangunan gedung UPR pada umumnya belum memiliki kualitas yang baik dan berorientasi jangka panjang sehingga mengurangi faktor efisiensi, keamanan dan kenyamanan penggunaannya, serta sarana dan prasarana pendidikan masih belum memadai. Penelitian ini bertujuan untuk mengetahui jenis bangunan gedung yang dimiliki UPR berdasarkan fungsi bangunan gedung dan mengetahui manajemen perawatan dan pemeliharaan gedung, aset, dan fasilitas di UPR berdasarkan Peraturan Menteri Pekerjaan Umum No. 24/PRT/M/2008. Data penelitian diperoleh dengan metode dokumentasi, observasi, dan wawancara kepada pihak pengelola bangunan gedung di UPR. Pengecekan keabsahan data menggukakan triangulasi. Metode analisis data model Miles dan Huberman digunakan daam menganalisis penelitian ini. Berdasarkan hasil penelitian, UPR memiliki bangunan gedung dengan fungsi hunian, fungsi usaha, fungsi sosial dan budaya, dan fungsi keagamaan. Dalam pelaksanaan pemeliharaan dan perawatan bangunan gedung, UPR sudah melakukan pemeliharaan dan perawatan bangunan gedung dengan rutin dan baik, namun dalam manajemen pemeliharaan dan perawatan bangunan gedung UPR belum sepenuhnya menerapkan peraturan yang berlaku.Kata Kunci: manajemen, pemeliharaan, perawatan, bangunan gedung, aset.
Jasa konsultansi konstruksi memiliki peran yang sangat penting dalam menentukan kualitas dari konstruksi yang akan dibangun. Sebelum penyedia jasa konsultanisi konstruksi dapat mengerjakan proyek terdapat suatu tahapan yang harus dilalui yaitu mengikuti seleksi penyedia jasa. Berkaitan dengan proses seleksi ada beberapa jenis persyaratan yang harus disiapkan untuk memenangkan proses tersebut. Tujuan dari penelitian ini adalah mengetahui tiga jenis persyaratan yang paling diprioritaskan untuk disiapkan oleh penyedia jasa konsultansi konstruksi dalam mengikuti proses seleksi penyedia jasa konsultansi konstruksi di Provinsi Kalimantan Tengah. Metode yang digunakan untuk menganalisis data pada penelitian ini adalah metode analisis deskriptif dengan melakukan uji validitas dan uji reliabilitas yang dibantu oleh program SPSS versi 26. Dalam penelitian ini digunakan kuesioner sebagai instrumen penelitian yang disebarkan kepada penyedia jasa konsultansi konstruksi yang terdaftar pada Layanan Pengadaan Secara Elektronik (LPSE) di Provinsi Kalimantan Tengah dengan domisili di Kota Palangka Raya dari Tahun 2016–2019. Terdapat 46 responden yang memberikan tanggapan atas kuesioner yang disebarkan dari 54 jumlah populasi yang ada. Hasil analisis penelitian terdapat 30 jenis persyaratan yang harus dipenuhi untuk memenangkan proses seleksi jasa konsultansi konstruksi. Kemudian dari jenis persyaratan, ada tiga jenis persyaratan yang paling diprioritaskan oleh penyedia jasa konsultansi konstruksi yaitu Memiliki Sertifikat Badan Usaha (SBU) yang sesuai dengan klasifikasi dan kualifikasi, Memiliki paling kurang 1 orang tenaga ahli tetap yang bersertifikat keahlian (SKA) ahli muda/madya sesuai SBU yang disyaratkan serta Kelengkapan dokumen penawaran.Kata Kunci: Jasa Konsultansi Konstruksi, Seleksi Jasa Konsultansi Konstruksi, Jenis Persyaratan Seleksi.
Now with advances in technology students and teachers alike can learn in the hands of technology. Currently, all countries in the world are facing the Covid-19 pandemic. All activities are restricted to prevent the spread of the Corona virus, including educational activities. In Indonesia, it has been more or less three months, all educational activities, from primary and secondary to tertiary levels, are conducted online. In this research concept, what researchers will do is how to make a website as a learning medium easily and can be understood by students and readers from all walks of life. Features can also be used properly so that students are interested and enthusiastic in independent learning. At the stage of making the website the researcher uses wordpress as a medium for editing the appearance of the theme or other features. So that it really can help researchers in simplifying and accelerating the creation of a website as a learning medium that helps students to learn independently online. At this stage the research model used is the waterfall model. Starting from the level and progress of the system, using this model has a systematic sequential software development method. In developing a website-based online learning mode as a means of increasing student independence in learning, teachers can update subject data, input new subject data, and delete unnecessary data. Subject data whose access time limit has been determined will be deleted by itself at a predetermined time. The teacher only needs to register as a teacher and can immediately become a teacher on the Website-Based Online Learning Mode Development Website as a Means to Increase Student Independence in Learning after passing certain predetermined phases and conditions. After completing teaching and learning activities, users can close the account or Logout from an existing account on the Website. After that, the website can be closed by closing the browser application which is used to open a website-based online learning mode development website as a means of increasing student independence in learning.
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