Friend to Develop an Argumentative Essay

Writing is a process that helps the students develop their ideas and logical thinking. Principally, to write means to try to produce a written message. Because of these facts, it is necessary for teachers and students to master it well as writing plays a very important role in many processes including teaching and learning proc-esses. However, in the real teaching and learning process, junior high students who have been accustomed to LKS (Student Worksheet) consider writing a boring activity. They have to just fill in the blanks, answer the ques-tions, and rearrange jumbled paragraphs in spite of writing their own ideas based on certain topics. This be-comes the drawbacks for them to get actively involved in writing activities. To overcome that, FRIEND standing for Fact, Reason, Point, Elaboration and Decision is considered help-ful to improve learners' ability to develop an argumentative essay. FRIEND helps learners to write well-developed and properly organized essay since it provides systematic ways to do so. Besides, FRIEND actually gives learners an easy way to think, express, and organize their ideas into a good argumentative essay. . Keywords: FRIEND, argumentative essa

INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013

This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities manipulation proxie. Population of this research is all Indonesian Listed Companies in Indonesian Stock Exchange for the year 2012 and 2013. Companies from financial and banking groups are excluded because they have the characteristics of assets which are very different from the other industries. Two-Stages Least Squares (2SLS) Analysis on SPSS22 is used to examine the data. This research indicates that there is simoultanity relationship between earnings management and CSR reporting. But then, only CSR reporting which affects earnings management practices, but it isn’t found prove that earnings management affects CSR reporting

THE QUALITY OF VOLUNTARY SUSTAINABILITY REPORT ASSURANCE STATEMENTS: EVIDENCE FROM FORTUNE GLOBAL 500

Number of companies adopting sustainability report assurance is increasing rapidly. Prior researches have explored factors that might drive companies to voluntary adopt assurance on their sustainability reports. But, few researches focus on the quality of sustainability report assurance statements provided. The first objective of this research is to investigate how the quality of assurance statement differs among different assurance providers. The second objective of the research is to explore whether quality of assurance statement is jointly affected by national legal environment where company is located and the company’s choice of assurance provider. Population of this Research is Fortune Global 500 Companies 2014 list. Final sample of this research is 135 companies. Independent sample t-test is used to test how the quality of assurance statement differs among different assurance providers. Multivariate regression analysis is used to test whether quality of assurance statement is jointly affected by national legal environment and assurance provider. The analysis’ result indicates that national legal environment has a negative and significant effect on assurance statement quality. Assurance provider also has a negative and significant effect on quality of assurance statement, while industry has a negative and slightly significant effect on it

CARBON FOOTPRINTS DISCLOSURE PRACTICES OF AEROSPACE AND AIRLINES COMPANIES: SYMBOLISM OR ACTION?

Carbon footprints disclosure practices of aerospace and airlines companies increase over the time. However, the increase is motivated by many possible motives, not only to inform to stakeholders about firm’s actions, but also to gain certain images. Thus, the aims of the study are three points. First, to analyze whether carbon footprints disclosure practices of aerospace and airlines companies increase over the time. Second, to analyze whether the companies also increase their disclosure using several highlighting device to draw direct attention of the readers. Third, to analyze the tendency of carbon footprints disclosure practices of aerospace and airlines companies listed in Forbes 2000 in 2011 and 2013. To achieve the objectives, the right method used should be content analysis. Content analysis is applied to analyze four type of disclosures; annual reports, sustainability reports, annual reports of annual reporters only, and annual reports of sustainability reporters. There are three set of categories used. The first category is symbolic statement; normative statement, aspirational target, and awards or recognition. Second category is behavioural statement; internal activities, external activities, and assisting others. The third category is any sentence exclude previous categories disclosed in the reports; descriptive statements and other. The sample then selected based on purposive sampling method. The amount of final sample is forty seven companies. The study uses Wilcoxon signed-ranks test as its statistical test. The results showed that generally firms do not increase their carbon footprints disclosure. However, in annual reports of annual reporters only, firms increased their disclosure practices. Companies also did not take a step to signeled their disclosure clearly to stakeholders and generally more like relied on symbolic management approach instead of behavioural management approach, even though there is a small tendency that firms can also rely on behavioural management approach. Further, the study appears to be the first, to the best of author’s knowledges, to provide direct international evidence on favoured impression and legitimacy by analyzing symbolic versus behavioural management

Perempuan Menjadi Anggota Parlemen

Pembahasan ini hendak membahas lebih dalam tentang kedudukan perempuan di dalam parlemen ditinjau dari segi aspek hukum Islam. Hal ini dimaksud agar mendapat gambaran yang jelas, bagaimana kondisi riil perempuan ketika diparlemen serta mafasadah dan mudharat yang ditimbulkan bagi dirinya dan keluarnya. Penelitian ini merupakan jenis penelitian kepustakaan (libraby research), yaitu suatu penelitian yang data-datanya berasal dari literatur-literatur yang terkait dengan obyek penelitian, kemudian dianalisa muatan isinya. Dari kajian ini menegaskan bahwa, terdapat kesepakatan ulama fiqih (ijmak) dari keempat madzhab dan lainnya, salaf dan kontemporer, bahwa perempuan tidak boleh menduduki jabatan kepemimpinan karena Pertama, terdapat di dalam surat an-Nisa’ ayat 34 tentang laki-laki menjadi pemimpin perempuan. Kedua, hadis Abu Bakrah yang menyatakan tidak akan beruntung suatu kaum yang mengangkat wanita menjadi pemimpin mereka. Ketiga, wanita itu menurut kodratnya lebih lemah dan kurang sempurna dibandingkan laki-laki. Keempat, keterbatasan wanita untuk dapat tampil di muka umum karena ia adalah aurat yang harus selalu tersembunyi. Perempuan yang menjadi anggota parlemen akan memberikan mudharat yang lebih besar dari pada mafsadat pada dirinya dan keluarganya.Sebab, ketika seorang perempuan telah masuk ke dalam dunia politik, duduk di parlemen. Hal ini akan membuat perempuan tersebut tidak dapat memenuhi semua kewajibannya sebagai istri dan sebagai seorang ibu. Karena pekerjaan menjadi anggota parlemen akan sangat banyak menyita waktu seperti rapat parlemen yang sampai tengah malam, perjalanan dinas di dalam kota, luar kota bahkan sampai ke luar negeri hingga meninggalkan suami dan anak di rumah

Corporate Social and Environmental Responsibility Disclosure in Indonesian Companies: Symbolic or Substantive?

This study investigated the extent and quality of corporate social and environmental responsibility disclosure (CSERD) and whether firms increase CSERD in their annual reports as a form of moral responsibility (substantive actions) or to gain the attention of stakeholders (symbolic actions). A content analysis of the annual reports obtained from 1129 publicly listed companies on the Indonesia Stock Exchange measured the extent and quality of CSERD between 2011 and 2013. A descriptive analysis approach was used to address the research questions. We found that the quantity (quality) of CSERD in 2013 which consisted of both internal and external activities and actions related to helping others. The finding suggests that while the Indonesian government’s regulations oblige extractive industries to disclose their CSER activities, this study provides evidence that the financial industry leads the way in disclosing CSER activities in comparison to other industries. Further research is was 15695 (19820), which was higher than it was in 2011, 9928 (12355). Community involvement themes were the most frequently disclosed items. Interestingly, our findings showed that financial services companies communicated the most CSER information in comparison to companies in other industries. In terms of the quality of disclosure, this study found that firms disclosed more substantive information rather than symbolic actions. The substantive nature of CSERD was reflected in the majority of the disclosure themes,necessary to examine how government regulations affect the institutionalisation of CSERD

PEMBATALAN PERKAWINAN DAN PENCEGAHANNYA

Mengingat tidak seharusnya suatu perkawinan itu dibatalkan, karena suatuperkawinan merupakan suatu hal yang bersifat religius dan tidak bolehdipermainkan. Dan karena dalam suatu perkawinan tidak hanya mengikathubungan satu laki-laki dengan satu perempuan, melainkan mengikat semuakeluarga besar yang ada dalam nasab keluarga dan perkawinan yang terjaditidak hanya hubungan antara manusia dengan manusia (hablu minan nas),melainkan melibatkan hubungan antara manusia dengan Allah SWT., (habluminallah), sehingga perkawinan tidak mudah dibatalkan. Pembatalanperkawinan merupakan suatu tindakan guna memperoleh keputusanpengadilan yang menyatakan bahwa perkawinan yang dilaksanakan batal.Pengetahuan pihak KUA terhadap keabsahan calon mempelai tidak lainkarena akan berimbas pada sah dan tidaknya perkawinan tersebut. Sehinggadipandang penting adanya pencegahan yang dilakukan, guna tidak terjadinyapembatalan perkawinan. Maka diperlukanlah langkah-langkah yang harusditempuh seperti lembaga pemerintah Kantor Urusan Agama (KUA) supayadapat mengambil tindakan untuk mengantisipasi terjadinya pembatalanperkawinan

Effectiveness of Forestry Police in Preventing Illegal Logging Activity in North Halmahera Regency

Illegal logging activity possess the greatest threat resulting in forest destruction due to illegal use of timber forest products in various forest areas in Indonesia, including in North Halmahera Regency. Through Law No. 41 of 1999 concerning forestry, forestry police was formed with special authority covering preventive measures, administrative and repressive operation to be able to maintain the implementation of optimal forest protection. Research method used was empirical legal research. The results indicated that illegal logging activities continued to occur in North Halmahera Regency due to the lack of awareness and desire of communities in the surrounding forest to prevent forest destruction activities, weak law enforcement against those who violate the Law in the forestry sector, and the lack of supporting facilities and infrastructure in carrying out forest protection activities and forest security. The various obstacles faced by the police in the scope of North Halmahera Regional Conservation Resort include the lack of legal socialization to the community, the absence of routine, sudden, and joint patrol activities in the forest area and the loss of coordination with agencies/institutions related to forest protection and security. This condition indicated that the Forestry Police (Polhut) in the scope of North Halmahera Regional Conservation Resort has not been optimal and effective in preventing illegal logging, so that it is necessary to strengthen the role of the Forestry Police in the future, and to make various per-emptive efforts, such as socializing the dangers of illegal logging and the importance of maintaining forest areas as a support for life in the future

THE EARTH BUILDING TAX AMNESTY SELECTION IN INCREASING LOCAL ORIGINAL INCOME

ABSTRACT Earth and building taxes are part of the local original income. The local government needs substantial funds in the procurement of its own local budgets and it is hoped that local governments will no longer rely on the central government. The purpose of this research is to increase local original income and reduce the dependence of local governments on assistance from the central government. The problem is how to choose the earth building tax amnesty for people who have a taxable value of less than one billion rupiah on the other hand however the earth building tax can increase local original income from earth building tax payers with the sale value of taxable objects of more than one billion rupiah. This problem can be overcome by using the multi-criteria decision making and the analytical hierarchy process method using expert choice software. This method is chosen because it is able to choose the best alternative from several alternatives to solve the earth building tax amnesty selection problem. The research conclusion is to choose the option of amnesty as much as 66.9% and 33.3% choosing enforces tax with the inconsistency ratio value of 0.02. Key Words: Analytical Hierarchy Process, Exemption of Earth Building Tax, Expert Choice, Local Original Incom

PENERAPAN ASAS BILATERAL DALAM KEWARISAN ISLAM MENURUT ULAMA SUNNI DAN SYI’AH IMAMIYYAH

The writing of this paper originates from the  difference  between  Sunni  inheritance  law  and  Shia  inheritance  law.  Sunni ulama prioritize  male  lineage relationships while Shia clerics prioritize closest kinship relationships. The problem in this study is why Sunni and Shia scholars have different opinions on the issue of bilateral implementation and what propositions are used by Sunni and Shia scholars and what are the implications of the differences in opinion between Sunni and Shia scholars. The aims of this research   are:   First,   to   see   why,   Sunni   and   Shia   scholars   differ   in   the implementation of the bilateral system in inheritance. Second, to understand the arguments that are used as references by Sunni scholars and Shia scholars. In this study, researchers conducted library research (library research) with informative data techniques that studied, analyzed and recorded all information obtained from various written documents, both primary and secondary. The result of the research shows that the implementation of the bilateral principle in inheritance law according to Sunnis and Shiites is very contradictory. For Sunni scholars, inheritance is only distributed based on dhaw al furud, if there is any remaining property it will be given to 'asabah. 'Asabah is an heir from the male path only so that in his distribution it is seen that there is still discrimination by women that had occurred before Islam entered. Meanwhile, Shia scholars in the distribution of inheritance emphasize kinship relations. The heir who has a very close relationship with the heir will take the inheritance and will veil the heir who only has close kinship. Male and female heirs have equal positions. Sunni scholars use the arguments contained in surah an-Nisa 'verse 11 and verse 12. In that verse the heir portion has been determined. Meanwhile, Shia scholars have a broad view of the Qur'anic verse. Especially with regard to kinship in Surah al-Anfal verse 75. This verse is actually used as the principle of inheritance in the Al-Qur'an