IMPLEMENTATION OF FULL COST RECOVERY AND PERFORMANCE BASED REMUNERATION PERUMDA AIR MINUM TIRTA AMPERA BOYOLALI

The implementation of Full Cost Recovery and Performance-Based Remuneration at Perumda Tirta Ampera Boyolali is a real step and best practice in BUMD Drinking Water governance. Tariff adjustments and governance reforms, especially performance-based remuneration, with static performance incentive patterns and dynamic incentives, performance deduction factors, individual performance and group performance and measurement of achievements or performance results. Performance-based remuneration is also followed by an Efficiency Work policy that is expected to reduce water loss (NonRevenue Water/NRW). The results of the tariff adjustment and performance-based remuneration have been positive. Based on 2002 and 2003 performance, there was an increase in performance from 3.12 to 3.39 contributed by service aspects, reduced water loss, increased customer connection water pressure, increased water meter replacement and human resource training. This policy has an impact on a significant increase in local revenue of Rp.493,137,143.50 fulfillment of employee rights which previously the company paid welfare benefits (50%) in 2022, in 2023 it can fulfill 100% welfare benefits, year-end incentives, incentives for Eid al-Fitr and Christmas.The implementation of Full Cost Recovery and Performance-Based Remuneration at Perumda Tirta Ampera Boyolali is a real step and best practice in BUMD Drinking Water governance. Tariff adjustments and governance reforms, especially performance-based remuneration, with static performance incentive patterns and dynamic incentives, performance deduction factors, individual performance and group performance and measurement of achievements or performance results. Performance-based remuneration is also followed by an Efficiency Work policy that is expected to reduce water loss (NonRevenue Water/NRW). The results of the tariff adjustment and performance-based remuneration have been positive. Based on 2002 and 2003 performance, there was an increase in performance from 3.12 to 3.39 contributed by service aspects, reduced water loss, increased customer connection water pressure, increased water meter replacement and human resource training. This policy has an impact on a significant increase in local revenue of Rp.493,137,143.50 fulfillment of employee rights which previously the company paid welfare benefits (50%) in 2022, in 2023 it can fulfill 100% welfare benefits, year-end incentives, incentives for Eid al-Fitr and Christmas

Akulturasi Islam dan Budaya Lokal

Cultural differentiation is a necessity in the interaction of life, from various cultural identities and social backgrounds that surround it. Intensely this phenomenon can be observed in the lives of residents of Islamic boarding schools. The pattern of interaction between student, teacher and community around the boarsing school is basically culturally conditioned. Type of research used is empirical qualitative, the approach method used is sociological culture, which studies social interactions with all aspects related to these interactions. The results of the study show an overview of the process of cultural acculturation in the Darul Istiqamah Islamic boarding school. The interaction between the students Darul Istiqamah Islamic Boarding School is actually a musical experience, because at first they come from different socio-cultural backgrounds. logistics of the interaction and activity of the students to establish social relationships that allow this acculturation process to take place. Cultural acculturation in the life of Darul Istiqamah Islamic boarding school students is manifested through multicultural interaction practices. The next process, the students who are ethnically different then interact with each other in the cultural setting of the pesantren to form their own community or subculture in the midst of the cultural diversity of the community. Abstrak Perbedaan budaya adalah keniscayaan dalam interaksi kehidupan masyarakat, keberagaman identitas kebudayaan serta latar masyarakat yang melingkupinya. Fenomena ini diamati dalam kehidupan sosial pondok pesantren Darul Istiqamah. Interaksi sosial warga pondok pesantren dan masyarakat di sekitar pada dasarnya terkondisikan secara kultural. Dalam hal ini jenis penelitian adalah kualitatif empirik, dengan metode pendekatan yaitu sosiologi kebudayaan, yang mempelajari tentang relasi sosial dengan segala aspek. Hasil penelitian memberi gambaran tentang proses akulturasi budaya di lingkungan pesantren Darul Istiqamah. Interaksi sosial di antara santri dan masyarakat sekitar, sesungguhnya merupakan suatu pengalaman peralihan, dikarenakan pada awalnya warga pesantren berasal dari latar belakang budaya yang berbeda-beda sehingga terjadi interaksi maupun keaktifan para santri untuk menjalin hubungan sosial memungkinkan proses akulturasi ini berlangsung, akulturasi ini terwujud melalui praktik-praktik interaksi multikultural, pada proses selanjutnya warga pondok pesantren yang berbeda secara kultur kemudian berinteraksi satu sama lainnya dalam setting kultur pesantren hingga membentuk komunitas atau subkultur tersendiri di tengah keragaman budaya masyarakat.Cultural differentiation is a necessity in the interaction of life, from various cultural identities and social backgrounds that surround it. Intensely this phenomenon can be observed in the lives of residents of Islamic boarding schools. The pattern of interaction between student, teacher and community around the boarsing school is basically culturally conditioned. Type of research used is empirical qualitative, the approach method used is sociological culture, which studies social interactions with all aspects related to these interactions. The results of the study show an overview of the process of cultural acculturation in the Darul Istiqamah Islamic boarding school. The interaction between the students Darul Istiqamah Islamic Boarding School is actually a musical experience, because at first they come from different socio-cultural backgrounds. logistics of the interaction and activity of the students to establish social relationships that allow this acculturation process to take place. Cultural acculturation in the life of Darul Istiqamah Islamic boarding school students is manifested through multicultural interaction practices. The next process, the students who are ethnically different then interact with each other in the cultural setting of the pesantren to form their own community or subculture in the midst of the cultural diversity of the community. Abstrak Perbedaan budaya adalah keniscayaan dalam interaksi kehidupan masyarakat, keberagaman identitas kebudayaan serta latar masyarakat yang melingkupinya. Fenomena ini diamati dalam kehidupan sosial pondok pesantren Darul Istiqamah. Interaksi sosial warga pondok pesantren dan masyarakat di sekitar pada dasarnya terkondisikan secara kultural. Dalam hal ini jenis penelitian adalah kualitatif empirik, dengan metode pendekatan yaitu sosiologi kebudayaan, yang mempelajari tentang relasi sosial dengan segala aspek. Hasil penelitian memberi gambaran tentang proses akulturasi budaya di lingkungan pesantren Darul Istiqamah. Interaksi sosial di antara santri dan masyarakat sekitar, sesungguhnya merupakan suatu pengalaman peralihan, dikarenakan pada awalnya warga pesantren berasal dari latar belakang budaya yang berbeda-beda sehingga terjadi interaksi maupun keaktifan para santri untuk menjalin hubungan sosial memungkinkan proses akulturasi ini berlangsung, akulturasi ini terwujud melalui praktik-praktik interaksi multikultural, pada proses selanjutnya warga pondok pesantren yang berbeda secara kultur kemudian berinteraksi satu sama lainnya dalam setting kultur pesantren hingga membentuk komunitas atau subkultur tersendiri di tengah keragaman budaya masyarakat

Responsible Mining Governance: Minimizing Environmental Impact for a Better Future

Mining management regulations aim to create new buildings that meet the needs of the community. Good mining management can transform Indonesia into the country with the strongest economy in the world through the implementation of the concept of Indonesia. The proposal aims to strengthen the character of the NKRI as a legitimate state and prosper its people through the exploitation of mineral resources. This study has already demonstrated Indonesia's responsibility for building communities in mining areas under Article 33 UUD 1945. The Mining Management System in the national legal system is intended to organize mining with a vision of the welfare state. This prompted him to strengthen the legislation as the basis for the validity of a national mining policy. Mining governance is framed in a legal framework of social justice as a manifestation of the welfare state. Mining activities that do not prosper the people will lose their legitimacy (Pancasila), constitutional (UUD 1945), and social. Total mining governance is based on the principle of sustainable development for the well-being of the people.Peraturan manajemen pertambangan bertujuan untuk menciptakan bangunan baru yang menjawab kebutuhan masyarakat. Pengelolaan pertambangan yang baik dapat mengubah Indonesia menjadi negara dengan perekonomian terkuat di dunia melalui penerapan konsep Indonesia. Usulan ini bertujuan untuk memperkuat karakter NKRI sebagai negara yang sah dan mensejahterakan rakyatnya melalui pemanfaatan sumber daya mineral. Kajian ini sudah menunjukkan tanggung jawab Indonesia untuk membangun masyarakat di wilayah pertambangan berdasarkan Pasal 33 UUD 1945. Tata Kelola Pertambangan dalam sistem hukum nasional dimaksudkan untuk menyelenggarakan pertambangan bervisi negara kesejahteraan. Hal ini mendorong dilakukannya penguatan pengaturan hukum sebagai basis keabsahan kebijakan pertambangan yang berkerakyatan. Tata kelola pertambangan dibingkai dalam piranti legal framework yang berkeadilan sosial sebagai manifestasi negara kesejahteraan. Kegiatan pertambangan yang tidak mensejahterakan rakyat niscaya kehilangan legitimasi (Pancasila), konstitusional (UUD 1945), dan sosial. Tata kelola pertambangan mutlak berpijak pada prinsip pembangunan berkelanjutan bagi kesejahteraan rakyat

Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.Penelitian ini bertujuan mengetahui analisis penerapan akuntansi zakat pada lembaga amil zakat berdasarkan PSAK No 109. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Teknik pengumpulan data diperoleh dengan cara observasi, wawancara dan dokumentasi pada Lembaga Amil Zakat Al Ihsan Jawa Tengah (Laziz Jateng) Pekalongan. Data yang diperoleh yaitu data sekunder berupa laporan posisi keuangan, perubahan aset kelola,laporan arus kas (piutang) dan data primer diperoleh melalui wawancara pengukuran, pengakuan, penyaluran, dan penyajian. Berdasarkan hasil analisis penelitian dapat disimpulkan bahwa proses pengukuran, pengakuan, penyaluran, dan penyajian Lembaga Amil Zakat Al Ihsan sudah sesuai dengan PSAK No 109. Namun untuk Laporan Keuangan Lembaga Amil Zakat Al Ihsan belum sepenuhnya sesuai dengan yang diterapkan PSAK No 109

Strategi Pasukan Amal Sholeh Melalui Gerakan Infak Beras Dalam Meningkatkan Kesejahteraan Pondok Pesantren Dan Yayasan Kota Palangka Raya

The aim of this research is to analyze and describe the strategies carried out by the Sholeh Charity Forces (PASKAS) in Islamic boarding schools and foundations. The method used in this research is qualitative with a descriptive approach. Research data sources are secondary and primary data collected through observation and interviews as well as books, scientific journals, articles, the internet and other library sources.  Data collection techniques use observation, interviews and documentation. By using three key informants, namely the Chairman, Deputy and Treasurer of the Sholeh Charity Force (PASKAS). This research data analysis technique uses four stages, namely data collection, data reduction, data presentation and drawing conclusions. The research results show that the Sholeh Charity Force (Paskas) strategy includes direct communication, distributing piggy banks, social media messages, and visits to foster parents' homes. The supporting factors include the Sholeh Charity Team, foster parents, and transportation, while the inhibiting factors are that rice can only be distributed after donations have been collected and transportation is still limited.Tujuan penelitian ini adalah untuk menganalisis dan mendeskripsikan strategi yang dilakukan oleh Pasukan Amal Sholeh (PASKAS) di pondok pesantren dan yayasan. Metode yang digunakan penelitian ini adalah kualitatif dengan pendekatan deskripif. Sumber data penelitian adalah data sekunder dan primer yang dikumpulkan melalui observasi dan wawancara serta buku, jurnal ilmiah, artikel, internet dan sumber pustaka lainnya.  Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentansi. Dengan menggunakan tiga informan kunci yaitu Ketua, Wakil dan Bendahara Pasukan Amal Sholeh (PASKAS). Teknik analisis data penelitian ini menggunakan empat tahapan yaitu pengumpulan data, reduksi data penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi Pasukan Amal Sholeh (Paskas) meliputi komunikasi langsung, pembagian celengan, pesan media sosial, dan kunjungan ke rumah orang tua asuh. Faktor pendukungnya meliputi Pasukan Amal Sholeh, orang tua asuh, dan transportasi, sedangkan faktor penghambatnya adalah beras hanya dapat disalurkan setelah sumbangan terkumpul dan masih terbatasnya transportasi

Mapping Researches of Green Sukuk: A Bibliometric Approach

This study highlights the current state of green sukuk research, conducted through journals filled with descriptions of digital objects. This analysis focuses on the character and writing style of keywords, authors, and journals. The data analyzed amounted to 123 studies published in Dimensions (https:// dimension.ai). Descriptive statistical methods were used, and bibliometric analysis was performed using R Biblioshiny to determine bibliometric maps. The number of articles discussing the green sukuk theme has been quite large in recent years. Many journals have published articles on green sukuk, most of which is the Journal of Islamic Accounting and Business Research which contains several authors who investigate the topic with various keywords, the most prolific author is Musari K., and the most widely used keyword is "green, sukuk and Islam". This study provides an overview of trends in topics, keywords, journals, and authors in popular articles about green sukuk. It provides information for researchers focused on this area. Overall, green sukuk holds immense potential to emerge as a key instrument in financing sustainable projects in the future. With concerted support from all stakeholders, green sukuk can serve as a catalyst for achieving inclusive and environmentally responsible sustainable development on a global scale. This theme can be expanded for the future

Rasionalitas Terapi Pasien Asma Rawat Jalan di Puskesmas Mandai Maros

Asma adalah penyakit inflamasi (peradangan) kronik saluran napas yang ditandai adanya mengi, batuk, dan rasa sesak di dada yang berulang dan timbul terutama pada malam atau menjelang pagi akibat penyumbatan saluran pernapasan. Penyakit ini masih menjadi masalah kesehatan masyarakat dihampir semua negara di dunia, diderita oleh anak-anak sampai dewasa dengan derajat penyakit dari ringan sampai berat, bahkan beberapa kasus dapat menyebabkan kematian.Tujuan penelitian ini adalah untuk mengetahui rasionalitas penggunaan obat yang meliputi nama obat, dosis obat, serta ketepatan obat pasien Asma Rawat Jalan di Puskesmas Mandai. Instrumen dalam penelitian ini adalah semua data rekam medis yang lengkap kasus asma pasien rawat jalan umur 21 – < 61 tahun di Puskesmas Mandai Kabupaten Maros bulan Januari – Mei 2018. Hasil penelitian yang diperoleh dari total sampel terdapat 30 pasien. Karakteristik Pasien berdasrkan jenis kelamin laki-laki sebanyak 66,7% dan perempuan 33,3%. Karakteristik berdasarkan usia yang lebih dominan 41-60 tahun sebanyak 50%. Golongan obat yang digunakan kortikosteroid dan β2 adrenergik Rasionalitas tepat indikasi sebanyak 100%, tepat Pasien sebanyak 100%, tepat obat sebanyak 100% dan tepat dosis 86,7% dan tidak tepat dosis sebanyak 13,3%.   Kata kunci: Asma, rasionalitas, terapi

INVESTIGATING UNIVERSITY STUDENT’S ACCEPTANCE OF VIRTUAL AND REMOTE LABS IN THEIR LEARNING

With the advancement of information and technology, virtual and remote laboratories have become supplementary or extra tools for hands-on biology laboratories. In this study, we modified the technology acceptance model to incorporate three additional external variables derived from flow theory in predicting students' acceptance and use of virtual and remote laboratories. This research included 145 college students. These students used virtual and remote laboratories for at least three months. The learning subjects in this research are deoxyribonucleic acid extraction, polymerase chain reaction, gel electrophoresis, deoxyribonucleic acid microarray, and flow cytometry. Using SPSS 25.0, a multiple regression analysis was performed to test the structural model hypothesis. This study validated the association between the basic variables used in the technology acceptance model: perceived ease of use, perceived usefulness, attitudes toward using, behavioral intention, and actual use. There were no surprising discoveries for the technology acceptance model's primary variables. Concentration and perceived enjoyment in the flow theory variables have an extensive relationship with the technology acceptance model variables, perceived usefulness, and perceived ease of use. Meanwhile, one flow theory variable, time distortion, exhibits no significant relationship with perceived usefulness or ease of use. Abstrak: Laboratorium virtual dan jarak jauh menjadi tren yang dimanfaatkan sebagai alat bantu praktikum biologi. Kami memodifikasi model penerimaan teknologi dalam penelitian ini dengan memasukkan tiga variabel eksternal tambahan yang berasal dari teori flow dalam memprediksi bagaimana mahasiswa menerima dan menggunakan laboratorium virtual dan jarak jauh. Penelitian melibatkan 145 mahasiswa. Para mahasiswa ini telah menggunakan laboratorium virtual dan jarak jauh setidaknya tiga bulan. Materi pembelajaran penelitian ini adalah ekstraksi asam deoksiribonukleat (DNA), polymerase chain reaction (PCR), gel electrophoresis, deoxyribonucleic acid microarray, dan flow cytometry. Hubungan antara variabel dasar yang digunakan dalam technology acceptance model yaitu kemudahan penggunaan yang dirasakan (perceived ease of use), kebergunaan yang dirasakan (perceived usefulness), sikap (attitudes toward using), niat perilaku (behavioral intention), dan penggunaan sebenarnya (actual use) divalidasi dalam penelitian ini. Data yang terkumpul dianalisis regresi berganda dengan bantuan SPSS 25. Tidak ada penemuan mengejutkan untuk variabel utama technology acceptance model. Variabel konsentrasi (concentration) dan kesenangan yang dirasakan (perceived enjoyment) pada teori flow memiliki hubungan yang signifikan dengan variabel technology acceptance model, kebergunaan yang dirasakan dan kemudahan penggunaan yang dirasakan. Sedangkan satu variabel teori flow, distorsi waktu (time distortion) tidak menunjukkan hubungan yang signifikan dengan kebergunaan yang dirasakan atau kemudahan penggunaan yang dirasakan

Analisis Ketaatan Syariah pada Institusi Keuangan Berbasis Syariah

The purpose of this study is to evaluate the level of Sharia compliance in Islamic banks in Indonesia by looking at three aspects: Shariah Supervisory Board (DPS), products, and financial statements. According to this study, there are several important issues in the sharia compliance of DPS, including independence, concurrent positions, competence, and sharia audits. When it comes to Islamic bank financing, murabahah is huge, which is due to the depositor paradigm compared to savings, as well as the issue of murabahah being practiced differently from the original concept. This is a very important issue for the product. Finally, it relates to financial reporting such as income smoothing on profit distribution, independent auditors who do not have sharia competence, and the treatment of murabahah margins.Tujuan penelitian ini adalah untuk mengevaluasi tingkat kepatuhan syariah di bank syariah di Indonesia dengan melihat tiga aspek: Dewan Pengawas Syariah (DPS), produk, dan laporan keuangan. Menurut penelitian ini, ada beberapa masalah penting dalam kepatuhan syariah terhadap DPS, termasuk independensi, rangkap jabatan, kompetensi, dan audit syariah. Ketika datang ke pembiayaan bank syariah, murabahah sangat besar, yang disebabkan oleh paradigma deposan dibandingkan dengan tabungan, serta masalah murabahah yang dipraktekkan berbeda dengan konsep aslinya. Ini adalah masalah yang sangat penting bagi produk. Terakhir, berkaitan dengan pelaporan keuangan seperti perataan laba (income smoothing) pada distribusi laba, auditor independen yang tidak memiliki kompetensi syariah, dan perlakuan marjin murabahah

EMPATHY AND TOLERANCE CULTIVATION IN PRIMARY STUDENTS THROUGH LOCAL CONTEXT-BASED SOCIAL SCIENCE LESSONS

This study delves into the problem of fostering empathy and tolerance among elementary students through local context-based social science lessons. It investigated how integrating local context into the curriculum affected the development of students' empathy and tolerance. This study used a mixed-methods approach. The instruments used to collect data were questionnaires, observation sheets, and interview guidelines. The research was conducted on SDN 1 Baubau in Buton. Data were analyzed quantitatively and qualitatively. The study underscored teachers' pivotal role emphasizing culturally relevant and context-based pedagogical strategies. These findings highlighted the transformative potential of local context-based education in shaping students' social and emotional development. The study recommends a comprehensive curriculum reevaluation, prioritizing empathy and tolerance as crucial educational outcomes. This research provides concrete evidence of the positive impact of integrating local context, shaping a more empathetic and tolerant generation prepared for an interconnected world. Abstrak Penelitian ini membahas cara menumbuhkan empati dan toleransi di kalangan siswa sekolah dasar melalui pelajaran ilmu sosial yang berbasis konteks lokal. Penelitian ini meneliti cara memasukkan konteks lokal ke dalam kurikulum dapat mempengaruhi perkembangan empati dan toleransi siswa. Penelitian ini menggunakan pendekatan mixed-methods. Instrumen yang digunakan untuk mengumpulkan data adalah angket, lembar observasi, dan pedoman wawancara. Penelitian dilakukan di SDN 1 Baubau di Buton. Data dianalisis secara kuantitatif dan kualitatif. Penelitian ini menekankan peran penting guru dalam menggunakan strategi pengajaran yang relevan dengan budaya dan berbasis konteks lokal. Temuan ini menunjukkan bahwa pendidikan berbasis konteks lokal memiliki potensi besar dalam membentuk perkembangan sosial dan emosional siswa. Studi ini merekomendasikan evaluasi ulang kurikulum secara menyeluruh, dengan menekankan pentingnya empati dan toleransi sebagai hasil pendidikan yang utama. Penelitian ini memberikan bukti konkret bahwa integrasi konteks lokal dapat berdampak positif, membantu membentuk generasi yang lebih empatik dan toleran yang siap menghadapi dunia yang memiliki interkoneksi. &nbsp