Pengembangan Sistem Informasi Akuntansi Daerah yang Berorientasi pada Kemandirian Audit

Lahirnya PP 24/2005 tentang Standar Akuntansi Pemerintahan (SAP) yang mulai berlaku sejak tahun 2006membuat seluruh perangkat pemerintahan berusaha menjalankan prinsip-prinsip yang termuat dalam SAPtersebut, sayangnya masih banyak staf dan pejabat akuntansi pemerintahan yang tidak memiliki latar belakangakuntansi sehingga pelaksanaannya menjadi kendala. IT sebagai bidang komputerisasi seharusnya mampumenjembatani kendala tersebut dengan melakukakan otomasi terhadap aktifitas-aktifitas akuntansi yangdimasukkan kedalan aktifitas transaksional petugas sehingga operasional harian akan otomatis membentukjurnal-jurnal akuntansi tanpa disadari oleh petugas. Diperlukan pula fasilitas untuk menelusuri seluruh nilaiyang muncul dalam laporan guna memudahkan petugas melakukan audit secara mandiri sebelum laporankeuangan diserahkan ke auditor external dan DPRD

Nu Dan Problem Kemiskinan (Upaya Pemberdayaan Ekonomi Dan Kesejahteraan Masa Kolonial)

This paper explained how Nahdlatul Ulama (NU) preceive poverty. As thebiggest social organization, its members are spread out all over Indonesia,especially those from pesantren background. Seen from the geographical areas,most of pesantren are located in rural areas, which is economically identical withthe areas of poverty. Accordingly, many of NU members belongs to this category.The futuristic view of NU are facing the reality of its members who hassome limitations of economy, politics, and education. Based on this view, NU hasa lot of dynamics, such as the development of tits young leader's way of thinkingthat are different from the mainstream. The liberal image of its young leader'sway of thinking indicates that this organization has very dynamic movements

Pendekatan Antropologi Lapangan Edward Evans-pritchard Dalam Kajian Islam

Islam, as a science, shoud be viewed equally as other disciplines. One of the poin isthat other disciplines should be applied as an approach to Islamic studies, since there has beena tense on whether Islam should be studied normatively or historically. Those two approacheshave different assumptions.Considering the development of global knowledge, historical approach in Islamicstudies should be firstly apllied. This means that other disciplines such as sociology,psychology and antropology should be applied in Islamic studies.This article introduces Edward Evans-Pritchard's Islamic studies with antropologicalapproach which stated that it is necessary to emphasize on the study of religions and primitivebeliefs in its real life and beyond literary and teological texts. One valid theory will explain areligion as it grows in the society, not as perceived by its preachers, so that the power andgrowth of a religion can be reached

Kolaborasi Manifestasi Komunikasi “Kiai Kampoeng”: Komunikasi Politik Kiai NU Masa Pendudukan Jepang

Emotional, cultural, and ideological vicinity between kiai kampoeng and NU's grassroots community hasmade kiai kampoeng have good sensitivity to them. At Japan occupation era, when NU's grassroots community in villagearea experience extreme suffering, kiai kampoeng share that experience. Therefore, collaboration with Japan militarygovernment is the best way chosen by kiai kampoeng to perform their religious tradition and saving NU's grassrootscommunity from suffering