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The banks of the Gajahwong River in Yogyakarta City are part of the slum area based on a decree from the Mayor of Yogyakarta in 2016. Various Community-Based Environmental Empowerment Programs (PLPBK) have been implemented until 2022. For this reason, it is necessary to carry out a qualitative evaluation of the success of its implementation in overcoming slums in a sustainable manner, including involvement the parties in it. The condition of the Warungboto Slum Area is a mild slum with an average sectoral slum of 23.7% in certain RTs. The existence of the Kotaku program with the handling of increasing settlements in terms of road infrastructure, drainage, infiltration wells has had an impact on the non-slum parameter score but the handling of house buildings and riverbank inspection roads is still problematic. Thus the involvement and commitment of all parties, the government, local communities as well as NGOs and universities need to be strengthened so that slum reduction can be optimally realized.

Abstrak Penelitian ini bertujuan untuk mengetahui (1) pengaruh motivasi terhadap minat mahasiswa mengikuti Pendidikan Profesi Akuntansi (PPAk) dan (2) perbedaan motivasi dan minat mahasiswa mengikuti PPAk berdasarkan status akreditasi Perguruan Tinggi Swasta (PTS). Metode penelitian yang digunakan adalah ex post facto. Objek penelitian adalah motivasi dan minat mahasiswa mengikuti PPAk. Subjek penelitian ini adalah mahasiswa S1 Program Studi Akuntansi pada 14 PTS di Yogyakarta, Prodi Akuntansi terakreditasi A sebanyak 5 PTS, terakreditasi B sebanyak 5 PTS, dan terakreditasi C sebanyak 4 PTS. Pengumpulan data dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan analisis regresi berganda dan uji beda rata-rata Kruskal Wallis dan Man Whitney test. Hasil penelitian menunjukkan bahwa pertama, mahasiswa berminat mengikuti PPAk karena termotivasi mendapatkan pengetahuan tambahan, bangga memperoleh gelar akuntan, biaya terjangkau, jangka waktu pendidikan singkat, dan lebih mudah lulus ujian sertifikasi akuntan publik. Kedua, mahasiswa paling berminat mengikuti PPAk adalah mahasiswa akuntansi terakreditasi B, sebaliknya yang paling kurang berminat adalah yang terakreditasi C. Kata kunci: motivasi, minat, pendidikan profesi akuntansi THE EFFECT OF MOTIVATION ON STUDENTS’ INTEREST IN JOINING ACCOUNTING PROFESSION EDUCATION Abstract This study was aimed at finding out (1) the effect of motivation on students’ interest in joining accounting profession education (APE), and (2) the differences of motivation and students’ interest in joining APE based on the accreditation status in Private Higher Education (PHE). This study used ex-post facto method. The object of this research was motivation and interest of students in joining APE.While the subjects of the study were undergraduate students majoring in accounting of private universities in Yogyakarta. The data were collected by using questionnaires. The data were analyzed using multiple regression analysis; Kruskal-Wallis and Man Whitney test. The results show that: (1) students are interested in participating APE because they are motivated to gain additional knowledge, proud to be accountants, the cost is affordable, the time courses is relatively short, and it makes them easier to pass the public accountant certification exam, (2) students who are most interested in joining APE are students from accounting department accredited as B, on the other hand the least interested students are the ones from accounting department accredited as C. Keywords: motivation and interests, accounting profession education, private higher education

This study develops a model of expropriation through real earnings management (REM) in the Indonesian Islamic banking industry. The purpose of this study is to test a new model by examining the relationship between REM, bank ownership types, and performance of Islamic banks in Indonesia in the period of 2006 - 2013. This study finds that there are significant differences in REM and performance scores in banks with different ownership types. The REM and performance scores for family-owned banks and private-owned banks are relatively similar. However, Islamic banks with government as the controlling shareholder have the highest REM scores and the lowest performance scores. In contrast, foreign-owned banks have the lowest REM scores and the highest performance scores. The indications of expropriation can be seen from the magnitude of REM. A high REM can lower profitability and efficiency while increasing the risks faced by Islamic banks in Indonesia.

AbstractThe research empirically verified the effect of ultimate ownership on industrial banking performance in Indonesia. Risk rate, efficiency, and general performance serve as proxy for bank performance. Based on multiple-regression test and Kruskal-Wallis test, the performance rank in terms of risk rate, efficiency and general banking performance were as follows, (1) mixed foreign and domestic banks, (2) foreign banks, (3) local governmental banks, (4) Indonesian national governmental banks, (5) family banks, (6) concentrated private banks, and (7) block shareholding private insititutions. The percentage of the ultimate ownership did not affect the risk rate, efficiency and general banking performance; but significantly and positively affected profit growth. The bank size has negative effect on the risk indicator, ETA and CAR. The bank size negatively affected BOPO. The bank size positively affects on DEA meaning bigger bank is more efficient. Bank did not significantly differ in general performance – which was measured with ROA and profit growth – but significantly and positively affected ROE.Keywords: ultimate ownership, risk, efficiency, performanceAbstrakPenelitian ini secara empiris memverifikasi pengaruh kepemilikan ultimat pada kinerja industri perbankan di Indonesia. Berdasarkan uji regresi berganda dan Kruskal-Wallis, peringkat kinerja dalam hal tingkat resiko, efisiensi dan kinerja perbankan secara umum adalah sebagai berikut (1) bank asing dan domestik digabung, (2) bank asing, (3) bank pemerintah daerah, (4) bank pemerintah nasional, (5) bank keluarga, (6) bank swasta terkonsentrasi, dan (7) kepemilikan saham institusi swasta. Persentase kepemilikan akhir tidak mempengaruhi tingkat resiko, efisiensi dan kinerja perbankan secara umum, tetapi secara signifikan dan positif mempengaruhi pertumbuhan laba. Ukuran Bank memiliki efek negatif pada indikator risiko, ETA dan CAR. Ukuran Bank secara negatif mempengaruhi BOPO. Ukuran Bank secara positif mempengaruhi DEA. Bank tidak berbeda secara signifikan dalam kinerja umumnya yang diukur dengan ROA dan pertumbuhan laba, tetapi kinerja ini secara signifikan dan positif mempengaruhi ROE.Kata kunci: kepemilikan akhir, risiko, kinerja, industri perbankan, efisiensi

Abstract The research empirically verified the effect of ultimate ownership on industrial banking performance in Indonesia. Risk rate, efficiency, and general performance serve as proxy for bank performance. Based on multiple-regression test and Kruskal-Wallis test, the performance rank in terms of risk rate, efficiency and general banking performance were as follows, (1) mixed foreign and domestic banks, (2) foreign banks, (3) local governmental banks, (4) Indonesian national governmental banks, (5) family banks, (6) concentrated private banks, and (7) block shareholding private insititutions. The percentage of the ultimate ownership did not affect the risk rate, efficiency and general banking performance; but significantly and positively affected profit growth. The bank size has negative effect on the risk indicator, ETA and CAR. The bank size negatively affected BOPO. The bank size positively affects on DEA meaning bigger bank is more efficient. Bank did not significantly differ in general performance – which was measured with ROA and profit growth – but significantly and positively affected ROE. Keywords: ultimate ownership, risk, efficiency, performance Abstrak Penelitian ini secara empiris memverifikasi pengaruh kepemilikan ultimat pada kinerja industri perbankan di Indonesia. Berdasarkan uji regresi berganda dan Kruskal-Wallis, peringkat kinerja dalam hal tingkat resiko, efisiensi dan kinerja perbankan secara umum adalah sebagai berikut (1) bank asing dan domestik digabung, (2) bank asing, (3) bank pemerintah daerah, (4) bank pemerintah nasional, (5) bank keluarga, (6) bank swasta terkonsentrasi, dan (7) kepemilikan saham institusi swasta. Persentase kepemilikan akhir tidak mempengaruhi tingkat resiko, efisiensi dan kinerja perbankan secara umum, tetapi secara signifikan dan positif mempengaruhi pertumbuhan laba. Ukuran Bank memiliki efek negatif pada indikator risiko, ETA dan CAR. Ukuran Bank secara negatif mempengaruhi BOPO. Ukuran Bank secara positif mempengaruhi DEA. Bank tidak berbeda secara signifikan dalam kinerja umumnya yang diukur dengan ROA dan pertumbuhan laba, tetapi kinerja ini secara signifikan dan positif mempengaruhi ROE. Kata kunci: kepemilikan akhir, risiko, kinerja, industri perbankan, efisiensi

Abstract The research empirically verified the effect of ultimate ownership on industrial banking performance in Indonesia. Risk rate, efficiency, and general performance serve as proxy for bank performance. Based on multiple-regression test and Kruskal-Wallis test, the performance rank in terms of risk rate, efficiency and general banking performance were as follows, (1) mixed foreign and domestic banks, (2) foreign banks, (3) local governmental banks, (4) Indonesian national governmental banks, (5) family banks, (6) concentrated private banks, and (7) block shareholding private insititutions. The percentage of the ultimate ownership did not affect the risk rate, efficiency and general banking performance; but significantly and positively affected profit growth. The bank size has negative effect on the risk indicator, ETA and CAR. The bank size negatively affected BOPO. The bank size positively affects on DEA meaning bigger bank is more efficient. Bank did not significantly differ in general performance – which was measured with ROA and profit growth – but significantly and positively affected ROE. Keywords: ultimate ownership, risk, efficiency, performance Abstrak Penelitian ini secara empiris memverifikasi pengaruh kepemilikan ultimat pada kinerja industri perbankan di Indonesia. Berdasarkan uji regresi berganda dan Kruskal-Wallis, peringkat kinerja dalam hal tingkat resiko, efisiensi dan kinerja perbankan secara umum adalah sebagai berikut (1) bank asing dan domestik digabung, (2) bank asing, (3) bank pemerintah daerah, (4) bank pemerintah nasional, (5) bank keluarga, (6) bank swasta terkonsentrasi, dan (7) kepemilikan saham institusi swasta. Persentase kepemilikan akhir tidak mempengaruhi tingkat resiko, efisiensi dan kinerja perbankan secara umum, tetapi secara signifikan dan positif mempengaruhi pertumbuhan laba. Ukuran Bank memiliki efek negatif pada indikator risiko, ETA dan CAR. Ukuran Bank secara negatif mempengaruhi BOPO. Ukuran Bank secara positif mempengaruhi DEA. Bank tidak berbeda secara signifikan dalam kinerja umumnya yang diukur dengan ROA dan pertumbuhan laba, tetapi kinerja ini secara signifikan dan positif mempengaruhi ROE. Kata kunci: kepemilikan akhir, risiko, kinerja, industri perbankan, efisiensi