ETIKA DAN ESTETIKA PERTUNJUKAN MUSIK TRADISIONAL BIOLA DI KABUPATEN PESISIR SELATAN

Biola adalah sejenis alat musik tradisional yang secara umum dikenal denganistilah rabab di Sumatera Barat. Dalam pertunjukannya dikenal dengan istilahbarabab, namun di Kabupaten Pesisir Selkatan pertunjukannya dikenal denganbabiola. Materi utama dalam pertunjukan adalah penyampaian teks kaba (cerita). Salah satu repertoar lagunya yang terkenal berjudul Ratok Sikambang. Ratok Sikambang diyakini sebagai lagu tradisional tertua di daerah Pesisir Selatan yang memiliki karakteristik melodi dan teks berupa imitasi bentuk isak tangis ratapan sebagai representasi suasana sedih kebatinan yang dialami tokoh legenda Sikambang. Legenda ini terwujud pula dalam bentuk tari yang diberi nama tari Sikambang. Pertunjukan biola ini memiliki etika dan estetika yang yang sampai saat sekarang tetap dipedomani dan menjadi identitas masyarakatnya. Penelitian ini adalah penelitian kualitatafi dengan pendekatan organologis dan karakteristik musik yang didukung oleh teknik observasi dan wawancara terhadap pemusik biola (Tukang Biola) yang profesional. Violin is a type of traditional musical instrument which is generally known as rabab in West Sumatra. In it's performances generally it is known as barabab, but in the Pesisir Selatan District the performances is known as babiola. The main material in the performances is the delivery of the kaba text (story). One of it's famous song repertoires is Ratok Sikambang. Ratok Sikambang is believed to be the oldest traditional song in the Pesisir Selatan area that has melodic characteristics and text in the form of imitation consisting lamentable sobs as a representation of the sad atmosphere that experienced by the characters in Sikambang legend. This legend was also manifested in the form of a dance, that called Sikambang dance. This violin performances has ethics and aesthetics which up to now are still guided and become the identity of its people. This research are using qualitative research with an organological approach and musical characteristics, also supported by observation and interview techniques to a professional violin (Tukang Biola) musicians

Tanggung Jawab Pengguna Anggaran/kuasa Pengguna Anggaran Atas Kerugian Keuangan Negara

The reseach was to identify the steps taken by a Budget User/Proxy of Budget User, causing state financial loss and subject to legal prosecutions under the prevailing corruption law and to recognize the accountabilities of the Budget User/Proxy of Budget User in case of state financial loss. It was a juriducal and normative reasearch adopting law and conceptual approaches. The legal materials were collected trough library research and prescriptively analyzed as well as deductively concluded. With reference to the the results of the research, it was concluded that the steps taken by a Budget User/Proxy of Budget User is concluded to have caused the financial loss when there was a manupilation of authorities to manage the state finance by both in order to illegally earn profits personally and/or for other parties or entities. In the perspectives of civil law, administration law and criminal law, it is provided that a Budget User is also accountable for the steps taken by a Proxy of Budget User in case the later causes state financial loss

Pengaruh Financial Distress terhadap Kualitas Laporan Keuangan dengan Pemediasi Prudence : Studi Empiris pada Industri Tekstil dan Garment yang Terdaftar di Bei

Prudence accounting principles tend to make earnings more stable and more likely to report profits fluctuate so as to make profit is reported to be of poor quality. Prudence principle states that the accounting for the business to be fair and reasonable. There are many factors that affect prudence in accounting. The purpose of this study was to analyze the influence of the characteristics of financial difficulty levels against prudence and its impact on the quality of earnings. This study was conducted in causality and textile and garment industry listed in Indonesia Stock Exchange from 2010 to 2013 and using purposive sampling method of sampling, with the company's criteria consistent over years of research. This type of data is secondary data obtained from the annual financial statements. Research analysis of data used by multiple regression analysis that consists of 2 SLS (path analysis). The study found that in the textile and garment industry showed no level of media prudence in accounting. The study found that in the textile and garment industry shows that based on partial regression, there is a significant positive effect between the Leverage Ratio and Liquidity Ratio level of prudence with a significance level of less than 0.05, while the ratio of Profitability and Sales Growth rate no significant effect on prudence. ANOVA test shows that simultaneously all independent variables have a significant effect jointly to the level of prudence of accounting in the company's annual report. Prudence affect the predictability of earnings because management is arranged so that it can accelerate gains in subsequent years

MODEL KEPEMIMPINAN KEPALA MADRASAH DALAM MENERAPKAN DISIPLIN KEAGAMAAN YANG MATEMATIS PESERTA DIDIK (TINJAUAN PADA MADRASAH ALIYAH NEGERI I PALU)

Kedisiplinan yang begitu tinggi oleh peserta didik Madrasah Aliyah Negeri I Palu secara sederhana mengisyaratkan adanya kepemimpinan yang baik yang diterapkan oleh kepala madrasah dalam menjalankan tugas dan tanggungjawabnya.Penelitian ini adalah penelitian kualitatif dalam bentuk penelitian lapangan, data penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Analisis dengan proses reduksi data, penyajian data, dan verivikasi data. Adapun pengecekan keabsahan data menggunakan teknik triangulasi.            Hasil penelitian ini menunjukan bahwa kepala madrasah MAN 1 Palu menerapkan model kepemimpinan transformasional dalam menerapkan disiplin beragama peserta didik hal ini dapat dilihat melalui tata kelolah kepala madrasah yang menerapkan berbagai kebijakan yang harus dilaksanakan dalam mewujudkan visi madrasah, adapun aspek yang diberlakukan kepala madrasah MAN 1 Palu dalam menerapkan disiplin beragama melalui tiga aspek yakni, kepekaan yang tinggi terhadap madrasah, merangkul tenaga kependidikan untuk mewujudkan visi madrasah dan membudayakan nilai disiplin beragama sebagai ciri khas madrasah melalui pembelajaran, penerapan dan controling/evaluasi.Berbagai bentuk kedisiplinan beragama yang terdapat di MAN 1 Palu kedisiplinan beragama yang ditunjukan pada tiap harinya yang menjadi budaya pada madrasah tersebut yang meliputi, mengucapkan salam ketika bertemu, berdoa sebelum dan sesudah memulai pelajaran, sholat berjamaah yang diawali dengan kultum, kajian keislaman dan kegiatan keagamaan pada hari-hari besar Islam yang merupakan wahana pengembangan bagi peserta didik, serta untuk mempertahankan eksistensi madrasah.            Penarapan disiplin beragama yang diterapkan di MAN 1 Palu memiliki berbagai hal yang dapat mendukung perkembangan tersebut dan di sisi lain terdapat pula hal yang menjadi kendala dalam penerapannya. Faktor pendukung meliputi: Sarana dan prasarana pendidikan yang memadai, Tata Tertib dan disiplin kepala madrasah, Perhatian kepala madrasah MAN 1 Palu terhadap kedisiplinan beragama, Wadah pengembangan keagamaan, Program madrasah yang selaras dengan disiplin beragama peserta didik. Sedangkan faktor penghambat dalam penerapan disiplin beragama di MAN 1 Palu meliputi hal-hal berikut: Pengelolaan waktu yang tidak maksimal, latar belakang peserta didik yang beragam, kurangnya Kesadaran peserta didik dalam disiplin beragama

Pengaruh Aliran Kas, Perbedaan Antara Laba Akuntansi Dengan Laba Fiskal, Hutang Terhadap Persistensi Laba Pada Perusahaan Jasa Investasi

: Earnings quality is something that is a central and important in the world of accounting, as based on the earnings quality of the accounting profession is at stake. The quality of a company's profits are often associated with the persistence of earnings, due to the persistence of earnings is a relevant component of the qualitative characteristics of the predictive value of the company. This study aims to determine how much influence the effect of cash flow, the difference between accounting income with taxable income and debt to earnings persistence on Investment Services Company listed on the Indonesia Stock Exchange (BEI) either partially or simultaneously. The method used included into the category of quantitative rrelation method. These results indicate that the variable cash flows, the difference between accounting income with taxable income, debt and simultaneously influence the persistence of earnings. While partially variable cash flow significant effect on earnings persistence, variable differences between accounting income to taxable income does not significantly influence the persistence of earnings, and debt to variable significant effect on earnings persistence

RATOK SIKAMBANG DAN TARI SIKAMBANG SEBAGAI EKSPRESI BUDAYA MASYARAKAT BATANG KAPAS DI KABUPATEN PESISIR SELATAN

Tulisan ini membahas keterkaitan ratok Sikambang dengan tari Sikambang pada masyarakat Pesisir Selatan. Ratok Sikambang merupakan penyampaian teks kaba (cerita) yang diratokkan dengan iringan instrumen gesek mirip biola (viol) yang penyajiannya dikenal dengan Babiola. Ratok Sikambang yang diyakini sebagai ratok tradisional tertua di daerah Pesisir Selatan memiliki karakteristik melodi dan teks yang diekspresikan dalam bentuk isak tangis/ratapan yang dipandang masyarakat pendukungnya sebagai representasi suasana sedih kebatinan yang dialami tokoh legenda Sikambang yang selalu dirundung penderitaan hidup. Pernyataan sedih ini diungkapkan juga melalui gerak-gerak tari yang ditarikan oleh dua orang penari yaitu; satu orang laki-laki dan satu orang lagi perempuan dengan menggunakan properti kain. Gerak tari diwujudkan sesuai dengan irama ratok sikambang yang dihasilkan tukang biola This writing discusses about the relation of Sikambang Lamentation and Sikambang dance in South Pesisir society. Sikambang Lamentation is lamented storytelling with the accompaniment of string instrument that’s similar to violin that its performance is known as Babiola. Sikambang lamentation is believed as the oldest traditional lamentation in South Pesisir area. It has melodious characteristic and text expressed in the form of mourning/lamentation viewed by its supporting society as the representation of mournful atmosphere experienced by legendary figure of Sikambang who’s always afflicted by suffering and misery of life. This mournful statement is also expressed by dance movements. These movements are danced by two dancers namely a male dancer and a female dancer who uses cloth as their dance properties. Dance movement is embodied according to the rhythm of Sikambang lamentation played by violinist.