PENGARUH KONSERVATISME AKUNTANSI TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN PROPERTY REAL ESTATE AND BUILDING CONTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009

MASKURI, EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT IN COMPANIES PROPERTY REAL ESTATE AND BUILDING CONTRUCTION IN BEI 2009. Thesis. Jakarta: Accounting Education Study Program, Economic and Administration Department, Economic Faculty, State University of Jakarta, January 2012. Purpose of this research is to find empirical data, valid and reliable fact, about the possibility relationship between Accounting Conservatism and Earnings Response Coefficient (ERC). The research file was obtained from Indonesia Stock Exchange (BEI),from May until June 2011. The research used survey methods by correlation approach. The sampling technique was simple random sampling. The population in this research was supplied from the company Property Real Estate and Building Contruction in 2009. The sample amount 32 companies. To get data from two variables, used by the proxy or the accrual approach to accounting conservatism of the financial statements or financial reports that companies do not experience losses (Variable X) and regression slopa CAR (Cummulative Abnormal Return) with the EU (Unexpected Earnings) of each company samples to measure the Earnings Response Roefficient / ERC (Variable Y). Analysis of condition test, which is normality error test of estimated regression of X on Y with liliefors test, result in Lcount = 0.1461, and Ltabel for n = 32 which level significant 0.05 is 0.1566, because L countFtabel, is 9.03 > 4,17, it’s mean that the regression equation is significant. And linearity regression test yield, in Fcount<Ftabel is 2,35< 2,51that can be interpreted that the regression equation is linear. Result of hypotesis test which pearson’s product moment show’s that rxy= -0,481, then significance of product moment correlation test whith t-test which yields tcount = -3,01 and ttabel = - 1,69 it can be result that product moment correlation rxy = -0,481 is not significance. Coefficient of determined obtain equal to 23,14%, it’s mean that 23,14% earnings response coefficients / ERC is determined by accounting conservatism. The results of this study indicate a negative and significant relationship between accounting conservatism measured by proxy accrual approach with earnings response coefficients measured by slopa regression of cumulative abnormal return (CAR) with unexpected earnings (UE)

OPTIMALISASI LITERASI DALAM PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DI SEKOLAH MENENGAH PERTAMA ISLAM TERPADU AS-SALAM MALANG

This article will try to describe the School Literacy Movement, in the context of Islamic educational learning as well as the literacy movement is an important aspect, the school literacy movement is an inherent part of learning Islamic religious education.  The objectives of this study are: To describe the planning for literacy optimization in learning Islamic religious education at the As-Salam Integrated Islamic Junior High School, Malang City;  To explain the implementation of literacy optimization in learning Islamic religious education at the As-Salam Integrated Islamic Junior High School, Malang City; To describe the results and evaluate the optimization of literacy in the learning of Islamic religious education at the As-Salam Integrated Islamic Junior High School Malang. The results showed that: 1) literacy planning in schools is shown by the school's attention to aspects of physical and non-physical facilities, while in the context of learning the same is carried out based on the principles of literacy media and literacy learning media; 2) in its implementation, literacy awareness is reflected through three classifications, namely habituation, development and learning; 3) The results show that the optimization of literacy has implications for the critical thinking ability of students and their ability to apply the principle of screening (curation) in literacy information, evaluation is seen based on the space of expression of literacy achievement which is still small and needs to be redeveloped.

RELASI POLITIK DAN AGAMA DI TENGAH KETIDAKPASTIAN IDEOLOGI

Relation between religion and nation state is a term that often be a topic discuss in terms of political Islam, there is an opinion that the relationship between religion and the state are integrated as an entity, and the other say there is a mention that religion and the state it is only a mutualistic-symbiotic, in another context mentioned implementers. And the other side, the relationship between religion and the state is not at all related to each other that called secularist-liberalis. Religion should not intervene against the state, and vice versa. However, globalization makes politic loses its meaning as a tool in the struggle for the establishment of an ideal society. Thus, this paper is more emphasis on the relation between religion and the state in politic

ANGGARAN PENDIDIKAN DALAM PERSPEKTIF POLITIK

Now days, many who define politics as a conflict maker and the maker of split-causing differences, so that such an assumption makes politics as a taboo thing, and should be shunned. In fact, as we  know, that human beings are social creatures and cannot be separated from politics, therefore the philosophers, especially Muslim philosopher as Al-Ghozali, Ibn Khaldun, Ibn Taymiyya, Imam Al-Mawardi, as well as Hobes, Aristotle, Plato have provided definitions on politic as the dream of an ideal society formation, to repair a bad state to be a good one.Education, as one of the social institutions, cannot be separated from politics, especially when it comes to state policy, it will be known how the State's commitment to empower its community through education. Because how this country see education, especially in terms of budget policy becomes one of the nation's attention evidence on education. Indonesia, the history of its education budget has experienced ups and downs, and the last provision has been stated that the allocation of the education budget is 20% (twenty percent). However, how is the budget allocation commitment in practice? Is there a political nuances behind the education budget

Analisis terhadap hukum wakaf berjangka waktu : studi komparatif pendapat Imam Asy-Syafi'i dan Imam Abu Hanifah

Perkembangan masyarakat sekarang sangat jauh berbeda dengan kondisi masyarakat dulu, kususnya dalam permasalahan wakaf, masyarakat di Indonesia yang mayoritas menganut madzhab asy-Syafi‟i, Beliau berpendapat bahwa wakaf itu bersifat lazim artinya harta yang diwakafkan itu tetap (mu’abbad). Sedangkan Imam Abu Hanifah berpendapat bahwa wakaf itu bersifat ghairu lazim (tidak tetap) artinya harta yang telah di wakafkan itu masih dalam kekuasan wakif sehingga wakif bisa menarik kembali harta yang telah di wakafkan.. Perbedaan pendapat tersebut, bisa memunculkan akibat hukum yang berbeda-beda karena adanya perbedaan istinbat dan alasan yang digunakan Imam asy-Syafi‟i dan Imam Abu Hanifah. Adapun tujuan penelitian adalah (1) untuk mengetahui alasan-alasan dan dasar istinbath hukum yang di gunakan oleh Imam As-syafi‟i dan Imam Abu Hanifah (2) Untuk mengetahui penyeselaian dari perbedaan pendapat dan mengambil yang lebih rajih dari dua pendapat tersebut yang sesuai dengan hukum yang berlaku di indonesia (3) untuk mengetahui akibat hukum dari dua pendapat antara Imam asy-Syafi‟i dan Imam Abu Hanifah Metodologi penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan perbandingan, dimana penelitian ini menitikberatkan kepada penelitian kepustakaan (library research) yaitu metode penulisan skripsi dengan menggunakan metode penelitian kepustakaan dengan mengambil Sumber data yang diperoleh dari data primer dan data sekunder. Dalam penelitian ini, penulis menggunakan metode pengumpulan data dengan teknik dokumentasi. Setelah mendapatkan data yang diperlukan, maka data tersebut dianalisis dengan metode analisis komparatif. Hasil penelitian menunjukkan pertama, Imam asy-Syafi‟i berpendapat bahwa wakaf itu bersifat muabbad (tetap) atau permanen dengan alasan harta yang telah di wakafkan sepenuhnya sudah milikAllah dan manfaatnya untuk Publik, sudah tidak bisa di tarik kembali oleh wakif dan menurut Imam Abu Hanifah wakaf itu bersifat ghairu lazim (tidak tetap) oleh karenanya harta wakaf bisa di tarik kembali oleh wakif karena seperti halnya ariyah (pinjam meminjam) kedua untuk mengetahui penyelesaian masalah dari perbedaan pendapat tersebut penulis mengambil dalil-dalil dan dasar istinbath hukum yang lebih kuat dan yang masih relevan di antara dua pendapat tersebut ketiga untuk mengetahui akibat hukum dari dua pendapat tersebut penulis menganalisis pendapat imam Asy-Syafi‟i dan Imam Abu Hanifah yang dapat di realisasikan serta sesuai Undang-Undang Wakaf yang berlaku di Indonesia

IMPLEMENTASI PENDIDIKAN KARAKTER RELIGIUS DI TAMAN PENDIDIKAN QUR’AN AL-AZIZ JABUNG MALANG

The purpose of this study is to describe the values of religious character education, planning for inculcation of religious character education, implementation of religious character education, and models for implementing religious character education. This study uses a qualitative research approach and uses case study research and data collection using observation, interviews and documentation, the population of this study is the students of TPQ Al-Aziz Jabung. Based on the research results obtained by the research findings are: 1). The values of religious character education instilled in TPQ are implemented by imitating the example of the prophet namely shidiq, amanah, tabligt and fathonah. 2). planning the planting of religious character education values in the TPQ includes preparing learning materials on the TPQ by using the book of taufik's embroidery book, the book of Sholawat, the Qur'an. In using learning, Ustadzah also prepared carefully, among others, the analysis of the media / visual aids used. With planning it is expected that everything that has been programmed within a certain time can be achieved to the maximum. 3). the implementation of planning to plant the values of religious character in the TPQ that is carrying out the implementation process in the classroom by reading the prayer before starting the lesson, with the aim that students to pray first before carrying out activities, then reading the book, and reading the Qur'an so that the length can be short in read it. Other activities such as the reading of the Rotibul Hadad, the reading of Sholawat of the Prophet SAW. 4). the model of implementation of religious character education in TPQ is implementation in the classroom, both in terms of approaches, strategies and methods. Which is adjusted to the needs of students

PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENCEGAH PERILAKU JUVENILLE DELINQUENCY DI SMP NEGERI 2 GONDANG TULUNGAGUNG

Juvenile delinquency is a form of social neglect, which results in deviations from a person's behavior. Lately, there have been many cases of delinquency committed by teenage boys and girls. This delinquency causes many negative impacts for themselves, as well as for others. This study aims to prevent juvenile delinquency behavior at SMPN 2 Gondang, by planning, implementing Islamic religious education teachers in learning activities in the classroom or outside the classroom. This study uses a qualitative research method that puts forward the subjective interpretation of the researcher. Researchers used data collection instruments through the process of observation, interviews, and documentation. Using case study research, observation and in-depth interviews with Islamic religious education teachers at SMP Negeri 2 Gondang Tulungagung. The results of this study are; 1) Planning for Islamic religious education teachers is to compile learning rankings with the aim that the implementation of learning is more structured and easier; 2) Implementation of prevention of juvenile delinquency by conducting intracurricular activities, namely teaching and learning activities in the classroom, and extracurricular activities, namely activities of developing skills and interests of students' talents; 3) The results of the PAI teacher's efforts are that juvenile delinquency behavior in SMP Negeri 2 Gondang is reduced in the sense that students do not commit serious delinquency, students follow the rules set by the school, and students win many competitions at the provincial and district levels. Kata Kunci: Juvenille Delinquency, Kenakalan Remaj

PERAN PENYULUH AGAMA ISLAM DALAM MEMBANTU PEMAHAMAN AJARAN AGAMA ISLAM MELALUI MAJELIS TAKLIM DI KECAMATAN PUJON KABUPATEN MALANG

The purpose of this study is to describe the planning, activity process and extension model carried out by Islamic extension workers in Pujon District. This research uses descriptive qualitative research methods Data collection techniques use in-depth interviews, observations, forum group discussions (FGDs), and field notes. The data analysis used was Auerbach & Silverstein analysis.  Checking the validity of the findings was carried out using the technique of extending the presence of researchers, in-depth obseration and trianggulation techniquesThe results showed that the role of Islamic religious extension workers in helping the understanding of Islamic religious teachings in the community environment that not everyone understands about the teachings of the Islamic religion properly and correctly. Most just follow one another. For this reason, through the taklim assembly, Islamic religious extension workers can carry out their duties and roles, namely helping to provide an understanding of the teachings of the Islamic religion not being uprooted from the grassroots, namely in accordance with the teachings of the Prophet Muhammad SAW. Still respect the customs and culture of the community environment, so that then the Prophet's proselytizing can be accepted in most communities. The role of Islamic extension workers who are in the guard of the Islamic ministry is challenged to be able to face various characters of society with their various functions, namely informative functions, educational functions, consultative functions, and advocative functions can be carried out properly. In order to serve the public who need information or knowledge from and to the government, especially the ministry of religion, it can be conveyed, and not become misinformation, and to help understand the teachings of the Islamic religion in a kaffah (comprehensive) manner. In the path of tawasuth (middle), tawazun (balanced), i 'tidal (fair or perpendicular) and tasamuh (tolerance), so as to create a harmonious relationship in terms of hablummninallah and hablumminannas

PENINGKATAN KUALITAS HAFALAN AL-QUR’AN MELALUI METODE WAHDAH BAGI SANTRI PONDOK PESANTREN DARUL QUR’AN SABILUL MUTTAQIN SINGOSARI MALANG

Among memorizers, many obstacles are experienced namely, poor memorization in the short term, lack of effective memorization time, wrong application of methods, lack of preparation, and lack of teaching staff who are proficient in memorizing the Koran. From this problem, the post modern generation should have awareness in memorizing the Qur’an.How is the consideration of the Darul Qur'an Islamic Boarding School teacher Sabilul Muttaqin in using the Wahdah method as an effort to improve the quality of rote memorization of students, how to plan the use of the Wahdah method in improving the quality of memorizing the Qur'an on the students of the Islamic Boarding School Darul Qur'an Sabilul Muttaqin, how to implement the method wahdah in improving the quality of memorization of Al-Qur'an at the Darul Qur'an Sabilul Islamic Boarding School students, Sabilul Muttaqin, how does the Wahdah Method Model in improving the quality of Al-Qur'an recitation at students of the Darul Qur'an Sabilul Muttaqin Islamic boarding school. The method used by researchers namely, observation, tests, interviews and documentation. In the research process, researchers use several cycles to refine the research process namely, pre cycle, cycle 1 and cycle