PELANGGAN DAN KARAKTERISTIKNYA DALAM PENDIDIKAN ISLAM

The development of the world in this era of globalization requires a lot of changes to a national education system that is better and able to compete in a healthy manner in all fields. One way that the Indonesian nation must do so as not to be left behind with other countries is to improve the quality of its education first. And one of the efforts to improve the quality of education is by paying attention to Total Quality Management (TQM). The Total Quality Management System is a management strategy aimed at instilling quality awareness in all processes within the organization. It is hoped that Islamic education will implement the TQM concept that is appropriate and in accordance with the goals and philosophy of Islamic education to improve the quality of educational services with quality insight so that it will be able to survive in accordance with the needs of the community without losing the main goal of Islamic education

PELANGGAN DAN KARAKTERISTIKNYA DALAM PENDIDIKAN ISLAM

The development of the world in this era of globalization requires a lot of changes to a national education system that is better and able to compete in a healthy manner in all fields. One way that the Indonesian nation must do so as not to be left behind with other countries is to improve the quality of its education first. And one of the efforts to improve the quality of education is by paying attention to Total Quality Management (TQM). The Total Quality Management System is a management strategy aimed at instilling quality awareness in all processes within the organization. It is hoped that Islamic education will implement the TQM concept that is appropriate and in accordance with the goals and philosophy of Islamic education to improve the quality of educational services with quality insight so that it will be able to survive in accordance with the needs of the community without losing the main goal of Islamic education

Rasionalisasi Religius dalam Diskursus Keagamaan di Indonesia: Kasus Parmalim Batak Toba

The Toba Batak, the followers of Parmalim (a local religion), have tried their best to preserve this local religion throughout the long oppression years by the Dutch and Christian missionary. The Parmalim practitioners did this up to recent times, in the midst of current ideas and assumptions about the civil-state religion based on 'monotheistic' belief. In this article, the author discusses the use of the concept 'religious rationalization' to refer to what the Parmalim followers have done in reconstructing their beliefs and religious practices. The author first examines the concept of 'religious rationalization' among anthropologists. He examines further the recent phenomenon of the civil-state religion, the Indonesian government's policies, its implications on the socio-religious-political situation among the Toba Batak, in particular among the Parmalim community, and the various existing interpretations

PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE

Penelitian ini bertujuan untuk menganalisis pengaruh hutang, profit, ukuran perusahaan, dan proporsi kepemilikan institutional terhadap tax avoidance. Objek penelitian ini merupakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode tahun 2013 sampai dengan 2015. Pengambilan sampel menggunakan nonprobability sampling dengan teknik purpose sampling. Jumlah sampel sebanyak 34 perusahaan. Analisis data menggunakan teknik multiple linear analysis. Hasil analisis menunjukkan bahwa leverage dan profitability memiliki pengaruh negatif dan signifikan terhadap tax avoidance karena perusahaan-perusahaan manufaktur sub sektor konsumsi merupakan perusahaan yang operasionalnya banyak dibiayai oleh hutang. Ukuran perusahaan dan proporsi kepemilikan berpengaruh positif dan signifikan. Semakin besar ukuran perusahaan maka cash effective tax rate perusahaan akan semakin besar yang mengindikasikan tingkat penghindaran pajak yang semakin rendah