Korupsi Di Perguruan Tinggi

Sejarah sudah menuliskan bahwa perguruan tinggi sudah menjadi bagian dari persoalan korupsi. Sejumlah perguruan tinggi dan sivitas akademikanya terseret dalam lingkaran korupsi. Bila dicermati aktor yang sedang terlilit korupsi biasanya adalah pimpinan, rektor, dekan, dan pejabat struktural. Pimpinan ini adalah bagian dari pejabat pembuat komitmen (PPK). Sebagai pimpinan yang memiliki kuasa sangat rawan untuk disalahgunakan. Penyalahgunaan kekuasaan merupakan pintu masuk terjadi perilaku koruptif di perguruan tinggi. Agar perilaku koruptif tidak menyebar dan terdesentralisasi secara massif, maka diperlukan penguatan kelembagaan dan komitmen seorang pimpinan untuk tidak mentoleransi. Sejumlah cara sudah dilakukan dalam mengurangi perilaku korupsi, misalnya membuat perencanaan yang baik, penggunakan sistem online dalam lelang barang dan jasa, ketaulatan seorang pimpinan. Sebagai tambahan, pemimpin perguruan tinggi juga perlu mensosialisasikan semangat anti-korupsi secara menyeluruh kepada semua sivitas akademika

Pemilihan Walikota Malang Rasa Korupsi

Tulisan ini ingin membedah pemilihan walikota Malang tahun 2018. Pada pemilihan 2018 dua pasangan calon [paslon] yang terjerak korupsi ditambah dengan 41 anggota dewan perwakilan rakyat daerah [DPRD]. Pilwali rasa korupsi karena terjadi menjelang pelaksanaan suksesi kepemimpinan di tingkat lokal tiba-tiba KPK membongkar perilaku korupsi yang melibatkan banyak aktor pejabat daerah. Implikasinya dua paslon mendapat penilaian negatif dari masyarakat, sementara satu paslon mendapatkan keuntungan dari kasus korupsi tersebut. Alhasil, paslon tersebut yang terpilih sebagai walikota. Keterpilihan paslon yang tidak korupsi menunjukkan rasionalitas pemilih dalam menggunakan hak pilihnya. Namun, pada saat yang sama memberikan hukuman kepada paslon yang terlibat korupsi. Inilah rasionalitas masyarakat dalam menggunakan hak politiknya dalam menentukan siapa pemimpin yang dapat mewakili aspirasinya

WACANA DAN PRAKTIK ETIKA AKUNTAN PUBLIK DALAM STRUKTURASI (+SQ)

This research aims to understand the ethical discourse and practice of the professional accountants in a public accounting office (KAP) area. Hence, it is developed with the basis of interpretive paradigm. To explore the comprehensive meaning of ethics in everyday practice, writer used a collaborative theory (ethno methodology, structural and spiritual intelligence or SQ). This research shows two indications. First, in the KAP’s management is more informal climate and the managing partner has a strong strength change  in the organization. In the framework of ESQ, it can be understood that the informal pattern developed was the manifestation of the chief’s internal dimension which are not always based on a certain convention, a flexible behavior, a tendency to maintain life quality inspired by visions and values, self  tendency to see the relationship between lots of things (to view in a “holistic” way). Second, the structural pattern is not only rolling in the context of interaction between human being and organization, but also in the context of social environment setting.  With an informal pattern developed in a KAP, the discourse and practical of ethics which is developed here is coming from the  chief’s effort  and  shared of value personally.  While, this effort is inseparable  from the social context coped with this individual and organizational context.  Especially, ethical practice  is always happened because the existence of a strong external pressure from multiparty

WACANA DAN PRAKTIK ETIKA AKUNTAN PUBLIK DALAM STRUKTURASI (+SQ)

This research aims to understand the ethical discourse and practice of the professional accountants in a public accounting office (KAP) area. Hence, it is developed with the basis of interpretive paradigm. To explore the comprehensive meaning of ethics in everyday practice, writer used a collaborative theory (ethno methodology, structural and spiritual intelligence or SQ). This research shows two indications. First, in the KAP’s management is more informal climate and the managing partner has a strong strength change  in the organization. In the framework of ESQ, it can be understood that the informal pattern developed was the manifestation of the chief’s internal dimension which are not always based on a certain convention, a flexible behavior, a tendency to maintain life quality inspired by visions and values, self  tendency to see the relationship between lots of things (to view in a “holistic” way). Second, the structural pattern is not only rolling in the context of interaction between human being and organization, but also in the context of social environment setting.  With an informal pattern developed in a KAP, the discourse and practical of ethics which is developed here is coming from the  chief’s effort  and  shared of value personally.  While, this effort is inseparable  from the social context coped with this individual and organizational context.  Especially, ethical practice  is always happened because the existence of a strong external pressure from multiparty

Reconstructing Intellectual Capital through Islamic Religiosity

Current technological developments have shifted the industrial world from a capitalintensive to a knowledge-based industry. We often find that companies have been awarded higher market value than their book value. Various researchers believe this honor that is given by society to be intellectual capital. Unfortunately, different intellectual ideas presented are still dry, materialistic, secularistic, and far from religious values. This research explained how to reconstruct Intellectual Capital through Islamic spirituality with the method of spirituality through the dimensions of the foundations of Islam. In the spiritualism paradigm, high spiritual norms of faith, good deeds, and noble morals become the foothold. The results of this study produce human capital Rahmatan Lil Alamin which runs full of faith and piety, and structure capital, which is to form an administrative building and run the company not only for profit motives but to provide human benefits by carrying out Sharia principles. Relational capital will be in the form of habluminallah and habluminannas, namely developing and strengthening corporate relationships internally in the company and with stakeholders, shareholders, and society and nature with the principle of amaliyah and providing Value towards Godhead. Keywords: Intellectual Capital, Relational Capital, human, Structure, Islamic Religiousit

Transparency and Accountability of Financial Report at Surabaya Al Akbar National Mosque

This study is conducted to understand meaning of transparency and accountability of financial report at Surabaya Al Akbar national Mosque. This study is a descriptive qualitative study with phenomenological transcendental approach. The research location is Surabaya Al Akbar National Mosque. Data is gained by interview from 12 (twelve) keys informant as communities, donor, administrative section head, treasury, secretary, and mosque staff. Data validity testing is taken by triangulation technique and the analysis method uses intentional analysis, epoche, and eidetic reduction steps. The study result concludes that Surabaya Al Akbar National Mosque applies the basic standard of PSAK No. 45 year 2011 about nonprofit organization including financial position report, activities report, money supply report, and notes for financial report. This practice application is guaranteed by good faith quality values as amanah, istiqomah, uswah, mas’uliah, and liljami’il-ummah as behavior orientation for mosque organizer, skillfully human resources in organization structure, community role, and acknowledgment by quality management system ISO 9001:2008. Accountability principal is part of worship by vertical and horizontal responsibility pattern. The vertical pattern to supervisor agency, East Java Government, and Allah SWT to get His blessing. The horizontal pattern is tended to mosque donor and society. Transparency principal is done by providing clear information about the procedures, costs, and responsibility of mosque organizer agency and giving ease access to financial report information, complaint mechanism arrangement, and improving information through cooperation with public medium. However, financial report has not audited yet by independent auditor. It decreases the value of accountability and transparency of financial report itself. Keywords: accountability, Allah’s blessing, mosque, phenomenological, transparency

Telaah Kritis Atas Konsep Good Corporate Governance Ditinjau dari Shari’ate Enterprise Theory

GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company

Role Domination of Service Assurance in Internal Audit Process

The purpose of this study is to reveal dominance of assurance service role in audit internal process. Study was conducted using a critical paradigm with a case study approach. The reason to use a case study approach because problem of internal audit is contextual, so practice reality of internal auditing in each organization has its own characteristics. This study focus is activity that takes place in internal audit process. Data was collected through  observation and interviews. Data were analyzed using Habermas's theory of communication action. This study results is  indicate that the dominant role of internal audit in PT Ojo Dumeh still occur . It can be traced from the interaction between auditor and auditee. The interaction of two actors stuck in bureaucratic families . This situation occurs because mediated by money and power, this will encourage the emergence of pathology in the practice of internal auditing . Keywords: Internal Audit, Domination, Assurance service

Noema and Noesis Concept of Debt in Rambu Solo’ Culture (Study in Toraja Society)

Debt is a common practice in the social relations of society. However, the debt then becomes the instrument of business. Therefore has been supporting in acquiring profit making humanisnya side to help others be forgotten. Culture of rambu solo’ as a ritual of death and is part of the culture of the people of Toraja inconsistent with the principles of business. This ritual is loaded with meaning exchanging material which is then interpreted as a debt to be paid (refunded). Practice this debt is commonly practiced by generations giving rise to the practice of debt with joint liability guarantee. The results of this study demonstrate that the Toraja people still view noema and noesis debt as a medium for expressed of attention and media for mutual help among others in distress. Keywords: Debt, rambu solo’, noema, noesis

Construction of Shariah Accounting, Zakat, Infaq and Amal

This article aims is toestablish accounting concepts that rahmatanlil ‘alamin. Accounting concept developed is based on theory that new shariah enterprise of financialaccounting theory is shariah concept, charity, donation and charity thatrecognizes the absolute ownership to God. The method used is the Al-JabriTrilogy with textual-rational intuition integration. The study results ofaccounting concepts that rahmatan lil‘alamin shows that an accounting concept should be free from Maysir, Gharar, Riba, Bathil, Bai’al Mudhthar, Ghabn,Najash, Ihtikar, Ikrah, Ghish, dan Tadlis. Accounting must serve God, humans and environment. Accounting is usedto worship of God and to human happiness, and environment. Halal sustenance is the value added to blessing of God oninvestment that should be maximized for human happiness, environment anduniverse.Keywords:new shariah enterprise theory,accounting shariah, accounting for zakat, donation and amal, rahmatan lil ‘alaminaccounting, al-Jabri trilogy, systematic of the revelation nuzul