Lucky Nugroho | University of Mercu Buana Jakarta (original) (raw)

Papers by Lucky Nugroho

Asian Economic and Financial Review, 2020

Article History JEL Classification: F65; G21; G32; M41; M42. This study examined the effect of in... more Article History JEL Classification: F65; G21; G32; M41; M42. This study examined the effect of information technology governance, internal control, and organizational culture of early prevention of potential fraud based on the perception of bank employees. The population was all the Indonesia Stock Exchange listed banks. The sampling method used a combination method, namely random sampling for bank selection and convenience sampling of survey respondents. The number of sample banks that responded was 14 banks, and the number of respondents was 72 people. We measured the variables with a Likert scale and used partial least square (PLS) for the data analysis. The results proved that internal control and organizational culture had a significant positive effect on early warning for fraud. Information technology governance had a positive, but not significant impact on early warning for fraud. Therefore, the banking industry, which has highly regulated business activities has implemented adequate internal control and organizational culture as an effective early warning for fraud. Despite the application of IT in the banking industry in Indonesia it has not been massive, so the influence of IT governance on early warning of fraud was not significant. Contribution/ Originality: This research provided empirical evidence about how information technology governance, internal control, and organizational culture can be useful tools in early warning of fraud in banking companies in Indonesia and can be beneficial for banking companies in other countries.

Jurnal Inovasi dan Bisnis, 2018

This study aims to determine the effect of parent bank management, asset quality, and efficiency ... more This study aims to determine the effect of parent bank management, asset quality, and efficiency on the stability of Islamic banks. The method used in this study is a quantitative method using multiple linear regression analysis and using SPSS 23. Statistical software The population in this study are Islamic commercial banks (BUS) that are registered with Bank Indonesia (BI) and the Financial Services Authority (OJK) from 2013 to 2017. Furthermore, Islamic commercial banks continuously and regularly present annual financial reports for the period 2013-2017 and are sampled in this study. The number of samples in this study was 9 Islamic banks with five years of observation as many as 45 samples. Based on the results of the study showed that the management of the parent bank proxied by the directors and commissioners had a significant effect on the stability of Islamic banks due to the many sharia bank directors and commissioners who came from the parent bank which conventional banks had more experience in managing banks. Whereas for asset quality and efficiency variables that are proxied by NPF ratio and BOPO ratio there is no significant effect.

Jurnal Inovasi dan Bisnis, 2018

This research aims to determine the effect of good corporate governance (GCG) and the efficiency ... more This research aims to determine the effect of good corporate governance (GCG) and the efficiency of Islamic banks on profitability (return on assets/ROA). The method used in this research is quantitative with multiple regression statistical methods and SPSS version 23 statistical software for processing the data. Based on the results of statistical testing, GCG has a negative and significant effect so that a poor GCG ranking (down rating/greater) will reduce profitability. The efficiency that is proxied by the BOPO ratio also has a negative and significant impact so that an increase in the BOPO ratio results in a decrease in ROA.

The community services are aimed to socialize knowledge of the importance of household budgets fo... more The community services are aimed to socialize knowledge of the importance of household budgets for productive mothers or productive family in the South Meruya urban area. This community activity takes the title of Socialization and Training of Household Productive Budget Creation for mothers is organized by community members around the Meruya urban village community and open child-friendly public spaces (RPTRA) officials. Community Participating in socialization and training in order to manage family finances by applying household budget as a reference to managing family income and expenditure. The problem that often happens in a family is greater expenditure than their income. This training is needed to help people in managing their finances. Implementation of this training used presentation technique, discussion if there are any questions. The result of this socialization shows that the participants were enthusiastic in the training because they need to apply the budget in their household

Universitas Sangga Buana YKP, 2018

Abstrak Tujuan penelitian ini adalah untuk mengetahui persepsi pengusaha UMKM terhadap bank syari... more Abstrak Tujuan penelitian ini adalah untuk mengetahui persepsi pengusaha UMKM terhadap bank syariah dalam mendukung kegiatan usaha mereka. Keberadaan perbankan syariah seharusnya menjadi solusi dari kebutuhan keuangan dari pengusaha sektor UMKM dikarenakan tujuan bank syariah adalah mewujudkan masyarakat yang madani dan sejahtera. Metode yang digunakan pada penelitian ini adalah kualitatif yang didukung oleh data primer. Adapun sampel penelitian dalam penelitian ini adalah 72 UMKM Binaan Pasar Malam Akbar Kemayoran. Hasil dari penelitian ini adalah terdapat 18 UMKM yang menjadi nasabah bank syariah. Adapun alasan mereka tidak menggunakan jasa bank Syariah adalah 37% pelaku UMKM kesulitan mencari lokasi Bank Syariah, 28% kurangnya promosi dari bank Syariah kepada pelaku UMKM, 22% pelaku UMKM tidak paham produk dari perbankan Syariah dan 12% produk perbankan Syariah yang kurang variatif.

International Journal Financa & Commerce, 2018

The purpose of this study was to determine the differences in earnings management practices in Is... more The purpose of this study was to determine the differences in earnings management practices in Islamic Commercial Banks in Indonesia and Malaysia. The method used in this research is descriptive and comparative method. The results of this study occur earnings management in Islamic banks in Indonesia and Malaysia, and there are significant differences. The results of the SPSS statistical tool obtained a significance value of 0.02 <0.05, so there are significant differences between the practice of earnings management in Islamic Commercial Banks in Indonesia and Malaysia.

International Journal of Commerce and Finance, 2018

This research aims to investigate the implementation of corporate culture and financial risk mana... more This research aims to investigate the implementation of corporate culture and financial risk management in Islamic social enterprises. The methodology in this research is qualitative descriptive that using manager self-assessment questioner in Islamic social enterprises. The sample in this research is 24 respondents from the total 100 respondents that we distribute in Jakarta and Java Island. The results are financial risk management has an average score above 80 that reflect it has implemented well in Islamic social enterprises but for corporate culture still need improvement implementation

European Journal of Islamic Finance, 2018

—The study aims to assess and compare the monitoring procedures in two Bank Syariah Mandiri (BSM)... more —The study aims to assess and compare the monitoring procedures in two Bank Syariah Mandiri (BSM) branches located in Cengkareng and Duri Kosambi of West Jakarta city. The research implemented qualitative data analysis tools that consisted in to develop Focus group discussion (FDG) to obtain reliable and depth data related to monitoring practices among loan officers. Meanwhile, interviews were designed to the branch managers of each institution to determine their role in the NPF management. The study results divide into two parts: On the one hand, it highlights the standard monitoring procedures for the Non-performing financing (NPF) in Islamic micro banking and the main differences between conventional and Islamic in NPF management. On the other hand, the second result exposes three main key findings: First one, it confirms the importance of count on proper risk management for Islamic micro banking and harnessing of the sharia principles to maintain the quality of the portfolio. Second, the study reveals a correlation that exists among screening, monitoring, and enforcement, thus how a proper testing and supervision practices may affect in the following steps of the loan cycle. Finally the third one, it shows the impact of real leadership from the head manager in the performance of the institution.

This Research aims to compare the earnings management which is big bath accounting model while CE... more This Research aims to compare the earnings management which is big bath accounting model while CEO Changes in Indonesia. This research is using Secondary data which is Financial Statement from the Indonesian Stock Exchange. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information. The purposive sampling was used in this research by sampling 14 listed company of CEO Change non-routine and 34 listed company of CEO Change routine. These samples are observed from 2004 to 2014. To identify the big bath accounting practice. Although CEO Change non routine made a high correlation in this study, the study provides there is no difference in earnings management big bath accounting model while CEO Changes between routine and non-routine changes.

This research is aimed to analyze the effect of tax, audit quality and firm size to an indication... more This research is aimed to analyze the effect of tax, audit quality and firm size to an indication of transfer pricing in the manufacturing firm that listed in Indonesia Stock Exchange during the period 2010-2016. Independent variable in this research was tax payment, audit quality and firm size and dependent variable used is transfer pricing policy. This research used secondary data analysis of financial statements or annual reports of firms in Indonesia Stock Exchange. The population of this research is a manufacturing firm in the period 2010-2016. The research using purposive sampling method, the total amount of samples was 133 firms. This research used logistic regression analysis as an analytical method. The results of the analysis in the research showed that tax-effected and significant to an indication of transfer pricing. While auditing quality and firm size not significantly on an indication transfer pricing.

Economic development depends on the availability of energy, especially in supporting the current ... more Economic development depends on the availability of energy, especially in supporting the current government's development priorities to build the infrastructure sector in Indonesia, while the goal of development is to improve the nation's competitiveness this research aims to investigate the opportunity to reduce fossil energy and switch to renewable energy. One of the efforts to improve long-term national energy security length is through reducing dependence on fossil energy, and the government must take swift action to use renewable energy. The methodology in this research uses internal factor evaluation analysis, external factor evaluation and SWOT matrix. Furthermore, the data used is secondary data in the period 2017–2022 coming from various official sources. The development of renewable energy in the world followed by the technology, more advanced technology used, the cost of investment and renewable energy tariffs will be cheaper, thus will be more competitive with electricity from fossil energy. Currently the installed power generation capacity in Indonesia is 57 gigawatts, of which 86% still use fossil energy and the remaining is renewable energy. Renewable energy in Indonesia becomes a very potent alternative, where the energy source depends on the geographical area and the source of energy it produces. The potential of renewable energy in Indonesia is very big, Indonesia has 40% geothermal potential in the world.

Bank stability becomes one of the crucial pillars in maintaining economic growth. Therefore, the ... more Bank stability becomes one of the crucial pillars in maintaining economic growth. Therefore, the segmentation strategy is needed because it aims to improve the financial stability of the bank (decrease Non-Performing Loan-NPL / Non-Performing Financing-NPF). This study aims to determine the effect of segmentation on the quality of Islamic banks proxied with NPF. The method used is a quantitative method with multiple regression test and statistical tool Stata version 13. From the results of statistical data, it is known that the retail segment has a more significant influence than the wholesale segment, which is 92.61% and 56.05%. Therefore, sharia banks should have their business priorities in the retail segment, especially business in the microfinance segment by maintaining the quality of financing through selective financing channeling.

This study aims to investigate the factors that affect the quality of audit, especially the tenur... more This study aims to investigate the factors that affect the quality of audit, especially the tenure audit factor, the size of the public accounting firm (KAP), and time budget pressure. The methodology used in this study is quantitative by using logistic regression and statistical tools SPSS version 23. The population in this study is all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. Furthermore, companies that are listed continuously, and present the audited financial statements on a regular basis in the period 2014-2016 are sampled in this study. The number of samples is 30 so that the total sample during the period 2014-2016 as much as 90. Based on the results of research shows that the size of KAP and time budget pressure does not significantly affect the quality of audit caused by an auditor in performing its duties should be based on competence and standards that have become a commitment. Therefore, the size of KAP cannot reflect the larger the KAP size, the better the quality of the audit. While the time and budget are to motivate them to work effectively and based on the scope of work examination that has been agreed between the client and the auditor so that the length of the period or the short period of audit and the size of the budget cannot serve as a benchmark quality audit. As for tenure audit variables have a positive and significant impact on audit quality in manufacturing companies listed on BEI period 2014-2016. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi kualitas audit terutama faktor audit tenure, ukuran kantor akuntan publik (KAP), dan time budget pressure. Metodologi yang digunakan pada penelitian ini adalah kuantitatif dengan menggunakan regresi logistik dan tools statistik SPSS versi 23. Adapun populasi pada penelitian ini adalah seluruh perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2016. Lebih kanjut, perusahaan yang terdaftar secara terus-menerus, dan menyajikan laporan keuangan audit secara rutin pada periode 2014-2016 dijadikan sampel pada penelitian ini. Jumlah sampel sebanyak 30 sehingga total sampel selama periode 2014-2016 sebanyak 90. Berdasarkan hasil penelitian menunjukkan bahwa ukuran KAP, dan time budget pressure tidak berpengaruh signifikan pada kualitas audit yang disebabkan seorang auditor dalam melaksanakan tugasnya harus didasarkan atas kompetensi dan standar yang telah menjadi komitmen. Oleh karenanya, ukuran KAP tidak dapat merefleksikan semakin besar ukuran KAP, maka kualitas audit akan semakin baik. Sedangkan keterbatasan waktu dan anggaran adalah untuk memotivasi mereka untuk bekerja efektif dan berdasarkan atas ruang lingkup pekerjaan pemeriksaan yang telah disepakati antara klien dan auditor sehingga panjangnya periode atau pendeknya periode audit dan besarnya anggaran tidak dapat dijadikan sebagai tolok ukur kualitas audit. Sedangkan untuk variabel audit tenure berpengaruh positif dan signifikan pada kualitas audit di perusahaan manufaktur yang terdaftardi BEI periode 2014-2016.

The research aims to test the influence of the variables affecting Non-Performing Financing (NPF)... more The research aims to test the influence of the variables affecting Non-Performing Financing (NPF) in this case is Financing Debt Ratio (FDR), Capital Adequacy Ratio (CAR), Operational Expense Ratio against Operation Income (BOPO), Exchange Rate, Inflation and Real National Income (PDBR). The data analysis method used in this study is multiple regression. Regression analysis method, in addition to measuring the strength of the relationship between two or more variables, also shows the direction of the relationship between the dependent variable with the independent variable The result of processing obtained from the value of R2 adjusted equal to 0,362 which means variation or behavior of independent variable that is FDR, CAR, BOPO, Kurs, Inflation, and PDRB able to explain variations or the behavior of the dependent variable that is NPF equal to 36,2%. The rest is equal to 63,8% are variations or actions of other independent variables that affect the NPF but are not included in the model.

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, profitabi... more Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, profitabilitas, leverage, likuiditas dan ukuran perusahaan pada opini audit going concern. Penelitian ini dilakukan pada Bursa Efek Indonesia (BEI) dengan melakukan akses pada situs www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 78 perusahaan dengan pengamatan selama 6 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 390 sampel. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil Financial Distress berpengaruh negatif pada opini audit going concern, leverage berpengaruh negatif terhadap opini audit going concern, sedangkan profitabilitas, likuiditas dan ukuran perusahaan tidak berpengaruh signifikan terhadap opini audit going concern Abstract The purpose of this study is to determine the effect of financial distress, profitability, leverage, liquidity and firm size in going concern audit opinion. This research was conducted at Indonesia Stock Exchange (IDX) by accessing the website www.idx.co.id. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The number of manufacturing companies sampled in this research is 78 companies with observation for six years. Under purposive sampling method, the total sample of research is 390 sample. Hypothesis testing in this study using logistic regression analysis. Financial Distress results negatively affect going concern audit opinion; leverage has an adverse effect in going concern audit opinion, while profitability, liquidity, and firm size has no significant impact on going concern audit opinion.

The purpose of this study is to measure the impact of penetration of foreign banks in the Indones... more The purpose of this study is to measure the impact of penetration of foreign banks in the Indonesian banking industry. The measured effects are limited to competition and efficiency during the years 2000-2011, during which was a recovery from the economic crisis in Indonesia. Panzar-Rosse measures the competition and Conjectural Variation approaches. The efficiency is measured by the Standard Profit Efficiency approach. By using panel regression method with SUR (Seemingly Unrelated Regression), we found that penetration of foreign banks will increase competition and efficiency of banking in Indonesia, especially to medium and small banks through spillover effect on domestic banking system. The increase in total assets, total loans and the amount of third party funds held by foreign banks in Indonesia will increase competition and efficiency of banks in Indonesia.

Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, an... more Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. ABSTRAK Pajak Penghasilan Pasal (PPH) 21 pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain yang diterima atau diperoleh Wajib Pajak orang pribadi dalam negeri sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan. Oleh karenanya, instansi pemerintah dan perusahaan yang menggaji pegawai atau karyawan wajib menigmplementasikan perhitungan PPh Pasal 21 atas penghasilan yang diterima karyawannya setiap bulan. Penelitian ini dilaksanakan di PT. Bina Swadaya Konsultan. Selanjutnya tujuan dari Penelitian ini dilakukan yaitu untuk menganalisia perhitungan dan pemotongan PPh Pasal 21 pada karyawan PT. Bina Swadaya Konsultan, apakah telah sesuai dengan Undang-Undang Perpajakan No.36 Tahun 2008 tentang Pajak Penghasilan. Penelitian ini menggunakan metode penelitian deskriptif, dan Teknik pengumpulan data yang digunakan adalah teknik dokumentasi. Hasil dari penelitian ini menunjukkan bahwa perhitungan, pemotongan, penyetoran dan pelaporan PPh 21 yang diterapkan oleh PT. Bina Swadaya Konsultan belum sesuai dengan Undang-undang No.36 Tahun 2008 tentang Pajak Penghasilan pasal 4 ayat 1, yaitu pada penghitungan PPh Pasal 21 Karyawan Tetap yang disebabkan perusahaan tidak memasukkan tunjangan kehadiran dalam penghitungannya. Berdasarkan hal tersebut, maka diharapkan pemerintah melalui pihak-pihak terkait dapat melakukan sosialisasi dan bantuan teknis dalam implemetasi PPH Pasal 21 di perusahaan-perusahaan dalam rangka optimalisasi penerimaan negara.

Abstrak Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh motivasi ketja dan kompeten... more Abstrak Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh motivasi ketja dan kompetensi aparatur terhadap kualitas informasi akuntansi Barang Milik Negara pada Satuan Kerja yang ada di lingkungan Kementerian Tenaga Kerja dan Trasmigrasi RI. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Kementerian Tenaga Kerja dan Transmigrasi. Teknik sampel yang digunakan ialah random sampling. Model pengaruh dianalisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji hubungan dan pengaruh antara motivasi kerja dan kompetensi aparatur terhadap kualitas informasi akuntansi Barang Milik Negara yang ada di lingkungan Kementerian Tenaga Kerja dan Transmigrasi. Hasil analisis menunjukan bahwa motivasi kerja secara parsial berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi Barang Milik Negara. Begitu pula dengan kompetensi aparatur yang secara parsial berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi Barang Milik Negara. Secara simultan motivasi kerja dan kompetensi aparatur berpengaruh terhadap kualitas informasi akuntansi barang milik nagara, hal ini berarti bahwa dengan motivasi kerja yang baik dan juga aparatur yang berkompeten maka akan menghasilkan informasi akuntansi barang milik Negara yang berkualitas. Abstract This research aims to identify and examine the effect of ketja motivation and competence of personnel on the quality of accounting information of BMN in the Ministry of Manpower and Transmigration. The method used is descriptive and associative. Target population studied is Unit in

In the case of Indonesia regarding capital sources in Islamic Banks, all Islamic Banks are subsid... more In the case of Indonesia regarding capital sources in Islamic Banks, all Islamic Banks are subsidiaries of Conventional Banks (except Bank Muamalat). Bank Syariah Mandiri which is the only Islamic Bank that meets capital ownership with Business Category Bank Level III (BUKU III) is also a subsidiary of Bank Mandiri (conventional bank). In the same way, conventional banks become essential to meet the capital requirement to improve the business of Islamic Bank. This article aims to determine the role of capital and operating profit for business expansion (financing) in Bank Syariah Mandiri. The method used is the quantitative method by using statistical tool STATA version 13. The result of regression test is known that capital and profit have a significant influence in increasing financing expansion in Islamic Bank. Also, the price of the number of bad debts causes the lack of public confidence in the Islamic bank. The alternative to increasing the capital and public trust is government policies to support Islamic bank become independent.

Asian Economic and Financial Review, 2020

Jurnal Inovasi dan Bisnis, 2018

Universitas Sangga Buana YKP, 2018

International Journal Financa & Commerce, 2018

International Journal of Commerce and Finance, 2018

European Journal of Islamic Finance, 2018

ABSTRAK Penelitian ini dilatar belakangi dengan adanya permasalah independensi auditor, dimana i... more ABSTRAK
Penelitian ini dilatar belakangi dengan adanya permasalah independensi auditor, dimana independensi merupakan dasar kepercayaan pada profesi akuntan publik. Oleh karena itu, pemerintah sebagai pihak regulasi mengeluarkan peraturan berupa pembatasan pemberian jasa atau adanya rotasi audit. Tujuan dari penelitian ini adalah untuk menggali persepsi mengenai rotasi audit dari akuntan publik. Penelitian ini merupakan jenis penelitian kualititif dengan menggunakan metode fenomenologi. Hasil penelitian ini menemukan bahwa meskipun sudah ada regulasi pembatasan jasa audit akan tetapi tetap saja menimbulkan perilaku tricky dari akuntan dengan alasan ketergantungan ekonomi pada klien. Tetapi disatu sisi, independensi dalam melakukan jasa merupakan sesuatu hal yang penting yang harus dijaga dan dipelihara.
ABSTRACT
This research is based on the existence of auditor independence problem, where independence is the basis of openness to public accountant profession. Therefore, the government as a party involved in the audit. The purpose of this study is to explore the audit perception of public accountants. This research is a type of qualitative research using phenomenology method. The results of this study found that there are audit provisions that will allow to perform the tasks of the accountant on the grounds of economic dependence on the client. But on the one hand, independence in doing services becomes an important thing that must be maintained and maintained.

The purpose of this research paper is to investigate role of legitimacy (government) and its impa... more The purpose of this research paper is to investigate role of legitimacy (government) and its impact on green microfinance. The scope of this article is divided into four main sections: (1) Does régulations issue by the CB of Bangladesh relate to the implémentation of green microfinance?, (2) Which are the activities of the MFI Ghashful relate to the implementation of green microfinance?, (3) Which are the stakeholders involved in the implementation of green microfinance services by the MFI Ghashful?, (4) Which the Indonesian CB regulations on green microfinance?. From the discussion in the article, known the regulation in Bangladesh still in progress to contribute and enforce of green microfinance implementation. Nevertheless the green microfinance activities rapidly growth, because of there are legitimate form the lot of people because they are believable and realize about the environmental threat. The stakeholders who influenced the green microfinance in Bangladesh evidence are donors and investors with memorandum of understanding or cooperation agreement to legitimate the implementation. In addition the activities of green microfinance not embedded yet in the products, the existence of green microfinance activities still in program and project form.

Pusaka Media, Bandar Lampung, Indonesia, 2017

Buku ini ditujukan kepada seluruh pihak yang tertarik untuk mempelajari Akuntansi Syariah