Karakter Kelompok Aliran Islam Dalam Merespons Islamic Social Networking Di Kabupaten Banyumas

: This study aims to describe (1) the perception and conception of the Islamic sects towards the values of tolerance, moderation and brotherhood; and (2) the character of the Islamic sects in response to the existence of information technology (IT), especially to the social media of Islamic Social Networking used as the center for functioning the media of "Joint Consultation Forum". The method used in this research was descriptive qualitative with an interactive analysis technique. The subjects of this research were: Hizbut Tahrir Indonesia (HTI), Salafi, the Tabligh (preaching) participants, and the Indonesian Islamic Mission Institute (LDII). The results of this research are that: (1) the Islamic sects have the character of giving more priorities to their own group interests compared with the common interests, particularly if they relate to matters concerning the religious affairs. Although their views on the values of tolerance, moderation and brotherhood were very good and worthy of application, but they were still a mere discourse and thinking; and (2) the character of Islamic sects' response to the social media of Islamic Social Networking still lacked enthusiasm. This could be seen from their in difference in joining the socialization activities and participation in the social networks that have been launched

Persepsi Kelompok Syahadatain terhadap Nilai-nilai Toleransi di Banyumas

Islam sebagai agama yang membawa rahmat sering tereduksi oleh dominannya penafsiran doktrin syari'ah oleh masing-masing kelompok keagamaan. Hanya karena mereka tidak saling komunikasi dan saling silaturahmi, maka bila adapersoalan, sulit dicari jalan solusinya. Oleh karena itu ketika diajukan ide untuk membentuk forum silaturahmi intelektual dan sosial, ecara umum mereka menyetujuinya. Dalam pengembangan nilai-nilai toleransi, kelompok aliran Syahadatain sangat toleran, baik dalam melakukan ibadah salat maupun dalam kehidupan sosial. Sebagaimana keberadaan kelompok aliran lainnya seperti Nahdlatul Ulama, Muhammadiyah, Al Irsyad, Islam, Salâfí maupun lainnya, mereka adalah saudara se-agama, karena mereka telah bersyahadat. Bahkan ketika jamaah Syahadatain melakukan tawasul dengan wirid membaca surat Al Fatihah, ditujukan kepada seluruh Shahabat, para ‘ulama, para guru mereka, dan semua orang yang telah memberikan ilmu yang bermanfaat, dengan tanpa memandang mereka dari mana madzhabnya

Analisis Kebijakan Diskresi Akrual terhadap Sisa Lebih (Kurang) Perhitungan Anggaran

The aim of this research would like to see the implementation of accrual accounting basis on Local Government and wanted to investigate whether there is influence of discretionary accruals due to the local government revenue. In theory, accrual basis of accounting is based on the process of recording the transaction on the aspect of the occurrence of an event, although there is no an element of receipts or cash disbursements. The government has issued regulations governing the Minister of Home Affair on the implementation of the implementation of the accrual accounting system of local government. Also from the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accruals. This study uses a model approach Jones. Reports we examined, among others, the budget realization reports, operations statement (LO), balance sheets and statements of cash flows. Our results indicate that local governments have attempted to apply the accrual in accordance with existing regulations. The impact of the implementation of accrual showed abnormal discreation are worth negative. This indicates that there Decrease income

Junior-senior High School Based on Pesantren Boarding System

The study is aimed to uncover that a boarding system in junior-senior high school (SMP-SMA) Semesta Billingual Boarding School (BBS) Semarang adopted the pesantren style. This is evidenced by the fact that, like pesantren, the typical of boarding school in BBS Semarang puts more emphasis on strengthening the affective (akhlāq) aspects, because of; 1) the curriculum of all subjects in school mutually integrated, 2) the curriculum design by the development of self-habituation, 3) design through creating climate and culture, 4) constitute the hidden curriculum, 5) more "mutually adaptive" and dominated by transmission model rather than transaction and transformation model, 6) can be used as an eclectic systems, between constructivist and non-constructivist, the social and personal model, the information and processing model, the humanism and behavioral oriented. The main purpose of the schools adopts the boarding school system to maintain and improve the quality of learners morals. However by adopting such system, learners can be monitored for almost 24 hours because they had been living in the college. Thus, adopting a boarding school system can be a solution to overcome and reduce morale among students dekandensi Indonesia and even in other countries

Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Mediasi Komitmen Organisasi dan Kecukupan Anggaran (Studi Empiris pada Satuan Kerja di Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Solok)

This study is a replication of the previous study by Nouri and Parker (1998), but implemented in the public sector. This study aimed to examine the effect of budgetary participation on managerial performance in public sector organizations / government agencies in the payment areas of KPPN (State Treasury Office) Solok, West Sumatra, in order to obtain results from different institutions (inter-ministerial). This study also aimed to test whether organizational commitment and budget adequacy can serve as mediating the relationship between budgetary participation and managerial performance.The research data is the primary data obtained through questionnaires given to 128 structural units in several government agencies. A total of 43 questionnaires were returned and 31 questionnaires filled out completely and can be processed. Data were processed using path analysis and SmartPLS ver 2.0. with six hypotheses to test the direct and indirect effects of budget participation on performance managerial. PLS were used to predict the relationship between variables. The test results support three hypotheses and reject the other three hypotheses.The results of this study showed a direct effect of budgetary participation on managerial performance. Budgetary participation also significantly affect the budget adequacy and budget adequacy have positive effect on organizational commitment. However, organizational commitment and adequacy of the budget is not proven to act as an intervening variable. This research suggests the public sector organizations / government for budgetary participation can be applied well because it can improve performance and provide sufficient budget to keep the loyalty / commitment of employees

Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Deviden terhadap Nilai Perusahaan

Optimization of corporate value is obtained, among others, by implementingfinancial management functions, in which a financial decision affects the others, whicheventually affects the corporate value. financial management closely relates to criticaldecisionsmaking taken by the firm. This research aimed to analyze the effect of investment,funding decisions and dividend policy on the manufacture firm value listed in theIndonesia Stock Exchange.Samples were collected from 25 manufacture firms listed in the Indonesia StockExchange for the period of 2007-2010. To be included into the study samples, the firm hadto fulfill the criterion required. This research applied an Ordinary Least Square (OLS) testto find out the effects of investment decisions, funding decisions, and dividend policy on thecorporate value.The study resulted in a positive and significant effect of the investment decisionsand funding decisions on the corporate value. The positive effect explained that the higherthe invesment and funding decisions, the higher the corporate value. Howover, dividendpolicy had a negative insignificant effect on the corporate value

Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Penerbitan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2011)

The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively. Previous studies on going concern opinion found different results, so it need to be repeated to verify previous research on going concern opinion.Samples were gathered from audit reports of 128 manufacturing companies that were liste in Indonesia Stock Exchange (IDX) during 2009-2011 reporting period. Research variables used were audit tenure, audit firm reputation, and going concern audit opinion. By using logisitic regression analysis with SPSS 20application, this study tried to examine the influence of audit tenure and audit firm reputation on issued going concern opinion.The results were as follows : (1) audit tenure does not significantly affect on issued going concern opinion, (2) audit firm reputation significantly affect on issued going concern opinion