Revitalisasi Fungsi Masjid Sesuai Zaman Rasulullah melalui Implementasi PSAK 45: Studi Empiris pada Masjid A dan B

This research explores how PSAK 45 practices in Mosque Organization facilitates a revitalization mosque role as Rasulullah Era. This research is a case study in two different mosque, Entity A and B. Mosque A organized under famous community moslem A. Mosque B location in one of famous town house in City X. Research metodology is qualitatif approach which is use also quantitatif data and also field observation and in dept interview with stakeholder. There are some findings: first,the daily activities of both mosque have some activities similar to Rasululloh era such as: Mosque as education center, distribution of Zakat, Infaq, Sadaqoh, and so many others,, second, Each Mosque have very simple accounting record for those activities third, there are some activities in Rasululloh era that unusual for current condition such as health activities, social meeting, others, fourth, Implementation of PSAK 45 very limitation, since no accrual basis, only very simple cash basis and simple financial reporting such as simple cash flow report.

ORGANIZATIONAL LEARNING AS INTERVENING VARIABLE ON ASSOCIATION OF IT COMPETENCE TO PERFORMANCE OF PUBLIC SECTOR ENTITIES: AN EMPIRICAL STUDY AT SIMDA OF BOGOR LOCAL GOVERNMENT

The purpose of this study is to analyze the effect of Organizational Learnings as intervening variable of IT Competency effect to Bogor Local Government performance. This study uses survey method by distributing questionnaires to staff which in doing her/his job related to SIMDA as unit analysis in preparing LKPD (Local Government Financial Report). Processing of data collected will use Structural Equation Modelling (SEM). This Research finds variable Organizational Learning will play significant role in mediating the effect of IT competence on Bogor Local Government Performance.Keywords: Organizational Learnings, IT Competency, Local Governance, Governmenta

The Effect of Achievements of Bureaucracy Reformation to Performance Evaluation: Empirical Study from Indonesia’s Local Government on the Indicator Basis for Period 2010–2014

The purpose of this study is to analyze the effect of achievements of bureaucracy reformation to performance evaluation. Main contribution of this research is a new approach to measure local government performance evaluation. This study uses data from Indonesia’s internal affair ministry, and from statistical bureau and other valid sources of data. Processing of data collected by regression model consists of simple and multivariate. This Research finding will be the Effect of achievements of bureaucracy reformation to performance evaluation: Empirical Study from Indonesia’s Local Government on the indicator basis for period 2010–2014. The implication of this research will give an input to government whether it has a benefit to produce the indicator basis of achievement of reformation of bureaucracy.     Keywords: performance evaluation, reformation of bureaucracy, local government, indicator basi

Failure to Comply Corporate Social Responsibility (CSR) and Tax Avoidance Behavior: Evidence From Listed Indonesian Companies

The objective of this study is to analyze whether the failure to comply corporate social responsibility (CSR) has a negative or a positive association with tax avoidance or tax aggressiveness. This can be measured by content analysis of disclosure of CSR from the Listed Company Annual Report. Tax Avoidance is measured using 12 different tools. Data Processing and Analysis is done using various tools of econometrics for robustness testing for the result of this research. This research finds that there are significant positive effects of failure to comply CSR to tax avoidance behavior for selected samples of this research. Future researches will be conducted measure the same through another tools.     Keywords: Irresponsibility CSR, tax avoidance, tax aggressiveness, annual reports, CSR disclosur

ANALISIS RASIO LANCAR RUMAH SAKIT X

ABSTRACT – Increasing the efficiency of hospital management sustainability is an ongoing financialmanagement guidelines that absolutely must be adopted by any hospital. This study aims at obtaininginformation about the components that contribute to the fluctuations of the current ratio Hospital X between2000, 2001 and 2002. This study used quantitative and qualitative approaches, with the primary data source(in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice DirectorAdiministrasi Finance) and the secondary data source include financial statements. The research shows thatRS X’s current ratio are still in a normal range except in the year of 2001 was below the standard (1.42). Themore sensitive ratio, Acid Test Ratio, is still in normal range in the year of 2000, but in the year of 2001, and2002, the ratios are in the lowest bend of the normal range. Cash Ratios for many years are also in the lowestbend except for the year of 2000, Receivable turn over ratios for the last three years go smaller showing thatreceivables took longer time to collect, the normal range for receivable turn over is 14 up to 20 days. Inventoryturn over ratios are below the standard range (24-32 times per year), the average inventory held in warehouseAnalisis Rasio Lancar Rumah Sakit XMarsdeniaVolume 1, Nomor 2, pp 61-8362is between 16 up to 21 days. The value of current ratio is got from comparison between current assets andcurrent liabilities. Nominally, RS X’s current ratio in 2002 is in the state bend, namely, 1.5 – 2.00, in the realterm, the ratio shows on contradictory pictures. The reasons are a) Guaranteed Receivables are valued abovethe normal practice (overstated) b) overstated of Non Guaranteed receivables/Personal Receivables.Based on this research, the author thinks that there are some rooms for RS X’s management to fittheir current ratio problem. There are several suggestions that the management can adopt, namely controllingcash outflow and cash inflow, reevaluating receivables policy, reforming the supply of inventories (medicine)procedures.Keywords: Current ratio, cash, patient receivables, inventory, current liabilities

Vegetation and floristic diversity in Gibraltar Range and part of Washpool National Parks, New South Wales

The vegetation of Gibraltar Range National Park and adjoining parts of eastern Washpool National Park, 65 km east of Glen Innes (29° 31’S 152° 18’E) on the eastern escarpment of New South Wales is described. In total 124, 20m x 50m full vascular plant floristic sites were recorded and information from an additional 53 sites was collated. Thirteen vegetation assemblages are defined based on flexible UPGMA analysis of cover-abundance scores of all vascular plant taxa. Many of the vegetation communities are typical of what is found along the north eastern escarpment of NSW. Three communities are considered to be rare and two vulnerable. A total of 878 vascular plant taxa from 138 families were recorded, of which only 21 (2%) were of introduced origin and 81 (9%) were found to be of conservation significance. Pattern diversity, species density, species accumulation and average geographic range size, along with general measures of richness and diversity, were analysed for all communities. Each of the communities described varied considerably in the diversity attributes measured. Communities with a high number of shrubs had greater constancy between sites compared to those that contained a high number of closed forest species. The community from rock outcrops had the largest average geographical range size

KUALITAS INFORMASI LAPORAN KEUANGAN ENTITAS SEKTOR PUBLIK DAERAH X

This study has objective to analyze factors influencing public sector entity’s financial statement informationsquality. Factors examined include quality of human resources, internal control system, information technologyutilization and external factors as a moderating variable. Originally RSUD X is Private Hospital namelyRS Y Kota A, then, in Mid 2014 have been transformed to be RSUD X as local gorvernment hospital City ofA. Metodologi research for this study is Quantitative Research Method by Questionnaires or Surveys approachthrough respondent for this study is the human resources involved in the functions of accounting, finance andBilling for BPJS and staff who handle in patient account. Respondent in RSUD Bogor totally 42 staffs. TheData collected from questionnaires analyzed by multiple linear regression methods. The Result show thatKeyword; content, formatting, article.Local Government Hospital, Financial Statement, Quality of information, Public Sector’s Entity

A broad typology of dry rainforests on the western slopes of New South Wales

Dry rainforests are those communities that have floristic and structural affinities to mesic rainforests and occur in parts of eastern and northern Australia where rainfall is comparatively low and often highly seasonal. The dry rainforests of the western slopes of New South Wales are poorly-understood compared to other dry rainforests in Australia, due to a lack of regional scale studies. This paper attempts to redress this by deriving a broad floristic and structural typology for this vegetation type. Phytogeographical analysis followed full floristic surveys conducted on 400 m2 plots located within dry rainforest across the western slopes of NSW. Cluster analysis and ordination of 208 plots identified six floristic groups. Unlike in some other regional studies of dry rainforest these groups were readily assigned to Webb structural types, based on leaf size classes, leaf retention classes and canopy height. Five community types were described using both floristic and structural data: 1) Ficus rubiginosa–Notelaea microcarpa notophyll vine thicket, 2) Ficus rubiginosa–Alectryon subcinereus–Notelaea microcarpa notophyll vine forest, 3) Elaeodendron australe–Notelaea microcarpa–Geijera parviflora notophyll vine thicket, 4) Notelaea microcarpa– Geijera parviflora–Ehretia membranifolia semi-evergreen vine thicket, and 5) Cadellia pentastylis low microphyll vine forest. Floristic groupings were consistent with those described by previous quantitative studies which examined smaller portions of this study area. There was also general agreement between the present analytical study and a previous intuitive classification of dry rainforest vegetation throughout the study area, but little concurrence with a continental scale floristic classification of rainforest

New Record Marsdenia tenacissima (Asclepiadoideae, Apocynaceae) In Gunung Ijo Baturagung Yogyakarta

Marsdenia tenacissima population were found among wild bushes at S 07 o 47’ 03.4â€; E 110o 30’ 48.0†about 415 meter above sea level in Gunung Ijo Baturagung Yogyakarta. Identification was based on literature and herbarium specimen. The research was conduct using exploration methods, morphoanatomical observation, and specimen collection. Marsdenia tenacissima in Jawa was not reported in Flora of Java. Marsdenia tenacissima habitus was liana. The specific character for its identification was pollinia’s structure. This paper presented other important character namely leaf, stem, flower, pollinia, and fruit of Marsdenia tenacissima in Gunung Ijo Baturagung Yogyakarta. Accurate description and examination of any plant species were needed for its conservation and awareness of public to local biodiversity