NILAI-NILAI BUDAYA DALAM PERTUNJUKAN DAMBUS MASYARAKAT BANGKA BELITUNG DAN PEMANFAATAN HASILNYA SEBAGAI BUKU PENGAYAAN PENGETAHUAN DI SMA

Dambus sebagai sebuah seni pertujukan masyarakat Bangka Belitung yang sangat popular sudah barang tentu menyimpan nilai-nilai bagi kehidupan masyarakatnya. Nilai budaya adalah salah satu aspek yang mencerminkan kehidupan masyarakat dalam dimensi keseharian masyarakat Melayu Bangka. Pemanfaatan hasil penelitian nilai budaya ini dijadikan sebagai produk buku pengayaan pengetahuan di Sekolah Menengah Atas (SMA) sebagai aspek bahan penguatan pendidikan karakater di sekolah. Tujuan penelitian ini adalah untuk mendeskripsikan nilai budaya yang terkandung dalam pertunjukan dambus masyarakat Melayu Bangka Belitung. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik yang digunakan dalam mengumpulkan data adalah observasi, wawancara, dan studi dokumen. Analisis data dilakukan dengan cara mendeskripikan, menganalisis, menginterpretasi, dan menarik simpulan. Hasil penelitian ini ditemukan bahwa nilai budaya yang tercermin dalam pertunjukan dambus adalah nilai religius, nilai kreativitas, nilai kejujuran, nilai tanggung jawab, nilai kerja keras, nilai semangat kebangsaan, nilai bersahabat/ komunikatif, nilai cinta tanah air, nilai peduli lingkungan, nilai rasa ingin tahu, nilai rasa hormat, dan nilai disiplin diri. Hasil analisis nilai budaya ini dikristalisasikan menjadi lima nilai utama penguatan pendidikan karakter, yaitu religi, integritas, mandiri, nasionalis, dan gotong royong. Kata kunci: tradisi lisan, nilai budaya, pertunjukan dambu

Proposed new interior design of Pasar Budaya Taiping for Majlis Perbandaran Taiping (MPT) at Jalan Chung Thye Phin Taiping, Perak / Amirah Rozani

The final semester for an Interior Design student is mostly spent for the final year project. Almost the whole four months are rigorously spent for this project alone. For my final project, I have proposed a new interior design scheme for ‘Pasar Budaya’ Taiping for Taiping Municipal Council (MPT) at the Old Market, Jalan Chung Thye Phin, Taiping, Perak. The Taiping Municipal Council has a plan to upgrade the existing market building into a tourist attraction, the center of a cultural hub. The whole area is to become a ‘pedestrian mall’ where visitors -locals or tourists, can walk around and experience the rich history on the streets of Taiping. This proposal will hopefully be a model for other cultural markets or bazaars. The aim of this research is to be able to understand the system of a cultural market and the best way to design one. It should be beneficial to its users in terms of good design, flow efficiency, comfort and aesthetic value. These aspects need to be covered to meet the client’s vision of the new ‘Pasar Budaya’. Plenty of research needed to be done to gather information regarding similar projects. The space requirements, clients’s requirements and structural and cultural limitations are important facts to consider. With the building’s own historical value, it is crucial to maintain the bustling atmosphere and the feel of being in a colonial-style Malaysian city. Taiping is already marketed as a tourism destination so a new breath of life into its old walls would be a good change, at the same time, preserving what has been part of Taiping locals’ everyday life

Keupayaan menggunakan KOMSAS sebagai kompetensi pengajaran guru Bahasa Melayu

Kajian mengenal pasti keupayaan guru menggunakan KOMSAS iaitu penguasaan kemahiran guru menggunakan bahan sastera dalam pengajaran Bahasa Melayu. Implikasi kajian terhadap dasar pendidikan memberi penekanan terhadap keperluan guru dalam pengajaran Bahasa Melayu. Selain, memberi implikasi terhadap perubahan corak pengajaran guru yang berkesan, berpusat pelajar, menarik dan menekankan kemahiran berfikir. Kajian menggunakan teknik rawak bertujuan dan rawak mudah bagi mengumpul data guru Bahasa Melayu sekolah menengah seluruh Sabah. Jumlah sampel kajian adalah seramai 337 responden berdasarkan Jadual PersampelanKrejcie& Morgan. Kajian ini menggunakan soal selidik sebagai instrumen kajian. Berdasarkan kajian rintis yang telah dijalankan ke atas 130 orang responden, nilai Cronbach Alpha bagi kesahan instrumen yang diperoleh bagi setiap pemboleh ubah adalah masingmasing, .965 dan .951. Data dianalisis menggunakan SPSS versi 21.0. Keputusan kajian menunjukkan tahap keupayaan guru menggunakan KOMSAS serta tahap kompetensi pengajaran guru Bahasa Melayu adalah tinggi. Malah terdapat hubungan yang signifikan antara keupayaan menggunakan KOMSAS dengan kompetensi pengajaran guru Bahasa Melayu. Keputusan kajian juga menunjukkan keupayaan menggunakan KOMSAS memberi pengaruh terhadap kompetensi pengajaran guru Bahasa Melayu

PENERAPAN STRATEGI AKUNTANSI MANAJEMEN PADA PASAR YANG KOMPETITIF (STUDI EMPIRIS DI INDUSTRI RUMAH SAKIT KOTA MEDAN)

IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING IN THE COMPETITIVE MARKET (EMPIRICAL STUDY IN THE HOSPITAL INDUSTRY IN THE CITY OF MEDANNurul Yunita Rozani1, Fauziah Aida Fitri2Accounting Program Economic Faculty of Syiah Kuala UniversityAbstract: The application of accounting management strategies and the participation of accountants is one aspect of strategic management accounting as well as market orientation and competitive business strategies that affect the performance of the hospital. The ability of the hospital in the face of competition can also prove that the hospital's performance can be said to be good. Hospitals that have good performance will be the best service providers, both in terms of service and cost, it will be the people's choice. The purpose of this study was to determine how much influence the participation of accountants, market orientation and competitive business strategies in the implementation of strategies of management accounting in the hospital industry in Medan and determine the relationship between dependent and independent variables. The sample was manager of the hospital ranging from managerial, supervisor, superintendent and the director of the 10 hospitals totaling 89 people. Processing the data to see the magnitude of coefficient of correlation between variables using PLS Smart software version 5:01. The results showed that the accountant's participation in decision-making does not affect the application of accounting management strategy. This indicates that the application of accounting management strategy in a private hospital in the city of Medan was not entirely bergatung the accountant's participation in decision-making is done by the hospital management. Meanwhile, market orientation and competitive business strategy affect the application of accounting management strategy. Direct influence between the accountant's participation in decision-making and performance of hospitals is greater than the accumulated indirect influence accountant participation in decision-making and performance of hospitals through the implementation of strategic management accounting.Keywords: Strategic Management Accounting, Accounting Participation, Market Orientation, Competitive Business Strategy and Performance Hospital in MedanPENERAPAN STRATEGI AKUNTANSI MANAJEMEN PADA PASAR YANG KOMPETITIF (STUDI EMPIRIS DI INDUSTRI RUMAH SAKIT KOTA MEDANNurul Yunita Rozani1, Fauziah Aida Fitri2Program Studi Akuntansi Fakultas Ekonomi Universitas Syiah KualaAbstrak: Penerapan strategi akuntansi manajemen dan partisipasi akuntan adalah merupakan salah satu aspek dari strategi akuntansi manajemen serta orientasi pasar dan strategi bisnis bersaing yang mempengaruhi kinerja rumah sakit. Kemampuan rumah sakit dalam menghadapi persaingan juga dapat membuktikan bahwa kinerja rumah sakit tersebut dapat dikatakan baik. Rumah sakit yang mempunyai kinerja baik akan menjadi pemberi jasa terbaik, baik dari segi layanan maupun biaya, tentu akan menjadi pilihan masyarakat. Adapun tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh partisipasi akuntan, orientasi pasar dan strategi bisnis bersaing dalam penerapan strategi akuntansi manajemen pada industri rumah sakit di Kota Medan serta mengetahui hubungan antar variabel dependen dan independen. Sampel penelitian ini adalah pengelola rumah sakit mulai dari manajerial, supervisor, kepala bagian dan para direktur 10 rumah sakit yang berjumlah 89 orang. Pengolahan data untuk melihat besaran koefisen hubungan antar variabel menggunakan software Smart PLS versi 5.01. Hasil penelitian menunjukkan bahwa partisipasi akuntan dalam pembuatan keputusan tidak berpengaruh terhadap penerapan strategi akuntansi manajemen. Hal ini mengindikasikan bahwa penerapan strategi akuntansi manajemen di rumah sakit swasta yang ada di Kota Medan tidak sepenuhnya bergatung pada partisipasi akuntan dalam pembuatan keputusan yang dilakukan oleh pihak manajemen rumah sakit. Sedangkan orientasi pasar dan Strategi bisnis bersaing berpengaruh terhadap penerapan strategi akuntansi manajemen. Pengaruh langsung antara partisipasi akuntan dalam pembuatan keputusan dan kinerja rumah sakit lebih besar dibandingkan dengan akumulasi pengaruh tidak langsung partisipasi akuntan dalam pembuatan keputusan dan kinerja rumah sakit yang melalui penerapan strategi akuntansi manajemen. Kata Kunci: Strategi Akuntansi Manajemen, Partisipasi Akuntan, Orientasi Pasar, Strategi Bisnis Bersaing dan Kinerja Rumah Sakit di Kota Meda

Attitudes of correctional officials towards the rehabilitation and humane treatment of offenders : Leeuwkop Correctional Institution

M.A.The Department of Correctional Services (DCS) has adopted legislation that advocates for the rehabilitation and humane treatment of offenders. However, high incidences of assault and inhumane treatment of inmates by correctional officials were reported between 2005 and 2006. Furthermore the statistics of recidivism in South African Correctional Institutions is estimated to be more than 50% indicating that the rehabilitation of inmates in correctional institutes is of limited success. The aim of this study is to provide some insight into the ill-treatment of offenders as well as the rationale behind the high rate of recidivism in the South African Correctional institution by exploring the attitudes of correctional officials towards the rehabilitation and humane treatment of offenders. Understanding the attitudes of the correctional officials could be a crucial first step in understanding the ill-treatment and abuse of offenders by correctional officials and the limited success of offender rehabilitation as these attitudes have the potential to promote or hinder the successful implementation of the new legislation in this regard. An exploratory research survey was conducted among a sample of correctional officials at Leeuwkop Correctional Institution. The sample consisted of 121 male and 61 female correctional officials. The participants were selected from all major racial groups in South Africa (black, white, coloured and indian). Data was collected by means of a survey questionnaire. The questionnaire was designed by the researcher to elicit the overall attitude of correctional officials towards rehabilitation and humane treatment of offenders (whether it was positive or negative). In addition the factors that could potentially influence the attitude of correctional officials towards rehabilitation and humane treatment of offenders were also investigated. The results revealed that correctional officials have an overall positive attitude towards rehabilitation and humane treatment of offenders. Furthermore it was revealed that factors like gender, age, educational qualification, work experience and the type of offender under the correctional officials’ care have no impact on the attitudes of correctional officials towards rehabilitation and humane treatment of offenders. It was noted that some of these factors have no influence on the attitude of correctional officials when examined individually, however when some of the factors are correlated they have an impact on the attitude of correctional officials

Bioactive Glass Reinforced Polyurethane Scaffolds- Effect Of Pu Solution Concentration

In this research, porous bioactive glass (BG) reinforced polyurethane (PU) composite scaffolds with different PU mass was fabricated by using salt leaching technique. There are a number of characterization techniques applicable for determining the chemical and physical properties of the fabricated porous scaffolds. SEM analysis is performed to observe the microstructure at the cross-sectional area of porous scaffolds. The porous scaffolds prepared exhibit the closed pore as concentration of PU increase. The porosity showed the increasing trend as increasing the PU solution concentration from 8. wt% to 12. wt%. For the result of compressive strength, it also showed an increasing trend in compressive strength as increasing in PU concentration. 12. wt % has the highest value of compressive strength which is (0.13 Mpa) compare to the lowest one which is 0.04 Mpa. The result also showed that the composite scaffolds prepared with more PU concentration (0.28 Mpa) has higher compressive modulus than the scaffolds with lower amount of PU (0.12 Mpa

Analisis dinamis tingkat inflasi di Indonesia dengan pendekatan Error Correction Model

This study aims to analyze the influence of the money supply, public consumption, economic growth and interest rates on inflation in Indonesia, using the dynamic error correction model. Based on the results of research on the ECT it shows that the process of adjustment to imbalances in changes in the inflation rate in Indonesia is relatively slow, the money supply in the short and long term has no significant effect on the inflation rate in Indonesia, public consumption in the short and long term has no significant effect on the inflation rate in Indonesia, economic growth in the short and long term has a significant effect on the inflation rate in Indonesia and interest rates in the short and long term have a significant effect on the inflation rate

Perampasan aset terpidana pencucian uang dalam putusan Nomor 31/Pid.Sus-TPK/2019/Pn.Smg perspektif hukum pidana Islam

ABSTRAK Harta merupakan kebutuhan yang dimiliki setiap orang, namun dalam memperoleh harta, banyak cara yang dilakukan agar terlihat seolah-olah diperoleh dari yang halal. Pencucian uang merupakan perbuatan tercela dan harus dihindari. Hukuman perampasan aset sangat perlu ditegakkan dengan adanya sanksi yang tegas untuk memberikan efek jera bagi pelaku. Perampasan aset dinilai efektif apabila dalam proses tindak pidana pencucian uang ada harta yang menjadi bukti kuat dalam proses tindak pidana pencucian uang. Seperti halnya dalam Putusan Pengadilan Negeri Semarang Nomor 31/Pid.Sus-TPK/2019/PN.Smg yang menghukum Sri Fitri Wahyuni dengan membebankan perampasan aset Tindak Pidana Pencucian Uang. Penelitian ini bertujuan untuk mengkaji dan menganalisis ketentuan perampasan aset terpidana pencucian uang dalam Putusan Pengadilan Negeri Semarang Nomor 31/Pid.Sus-TPK/2019/PN.Smg dan perampasan aset terpidana pencucian uang dalam perspektif Hukum Pidana Islam. Skripsi ini menggunakan jenis penelitian kualitatif dengan pendekatan normatif berupa kajian studi pustaka (library research). Sifat penelitian yang dilakukan bersifat deskriptif, terutama untuk mempertegas hipotesa-hipotesa agar dapat membantu didalam memperkuat teori-teori lama, atau didalam kerangka menyusun teori-teori baru. Sumber data menggunakan data primer dengan teknik yang digunakan dalam pengumpulan data ini adalah dokumentasi. Putusan Nomor 31/Pid.Sus-TPK/2019/PN-Smg dengan terdakwa Sri Fitri Wahyuni merupakan seorang istri pejabat bernama Pranoto Aris Wibowo (Terlampir dalam Berkas Perkara terpisah) yang diduga melakukan tindak pidana korupsi di tempat suami bekerja yaitu sebagai Aparatur Sipil Negara (ASN) pada Direktorat Jenderal Pajak dan telah diproses oleh penegak hukum. Sri Fitri Wahyuni melakukan kejahatan tersebut merupakan bagian dari perintah suaminya. Sri Fitri melakukan pencucian uang hasil dari kejahatan suami nya dengan cara menempatkan, mentransfer, mengalihkan, membelanjakan, mengubah bentuk atas harta kekayaan dengan tujuan menyembunyikan atau menyamarkan asal-asul harta tersebut. Peneliti menyimpulkan, bahwa Pertama, eksekusi perampasan aset dalam Putusan Pengadilan Negeri Semarang Nomor 31/Pid.Sus-TPK/2019/PN.Smg yang dilakukan oleh Kejaksaan Negeri Kota Semarang sudah dilaksanakan sebaik-baiknya sesuai dengan ketentuan dalam peraturan yang berlaku dalam tindak pidana pencucian uang. Kedua, perampasan aset dalam hukum pidana Islam dikenal sebagai ta’zir yang berkaitan dengan harta. Perampasan aset ini merupakan salah satu langkah untuk menyelamatkan harta korban perlu ditegakkan, hal ini dapat dilihat bahwa perampasan aset dalam hukum pidana Islam sangat diperhatikan untuk mencapai maslahat bagi semua dengan ulil amri memperhatikan dengan teliti agar tidak ada kekeliruan dalam pelaksanaan perampasan aset tersebut untuk menjadi harta negara atau baitul mal

Exchange rate volatility and bank performance: the case of South Africa

The increasing financial liberalisation since the collapse of the Bretton Woods regime in the 1970s has made exchange rates in both developing and industrialised countries unpredictable. As a result, both researchers and policymakers have become increasingly interested in the consequences and causes of exchange rate volatility. Fluctuations in foreign exchange rates may be a significant source of concern for banking institutions. In the worst case, significant losses in foreign exchange could result in financial crises, apart from causing significant constraints on the revenue growth of banks. This research study sought to investigate the volatility of exchange rates in South Africa and how this volatility affects commercial banks’ performance. The study was guided by both theoretical and empirical literature to achieve its main objective. This investigation is rooted in two theories: The Purchasing Power Parity theory, and the International Fishers Effect theory. The purchasing power parity (PPP) theory expresses that, homogeneous goods, in various countries, cost equally in similar countries when estimated in terms of the same currency (Brunnermeier and Pedersen, 2009). The theory postulates that if two homogeneous goods are traded at various costs in various countries, the arbitrage opportunity would be exploited, which prompts convergence of the deviations from Purchasing Power Parity towards equilibrium without arbitrage costs. The International Fisher Effect stipulates that the distinction in returns between two countries is simply equivalent to the distinction in inflation rates (Ross, Westerfield, Jaffe, & Jordan, 2008). The theory proposes that foreign currencies with relatively high-interest rates would depreciate on grounds that the high nominal interest rates reflect anticipated inflation. The nominal interest rates would likewise fuse the risk of an investment (Majok, 2015). The research adopts two econometric models namely: The EGARCH technique in modelling volatility, and the NARDL method to investigate the relationship. Results from the NARDL model reveal the occurrence of a long-run relationship between exchange rate volatility and bank performance. However, the influence of exchange rate on bank performance varies, depending on the type of proxy employed to measure bank performance. Four commercial banks revealed evidence of cointegration among the variables in the model in the short run, and indicated the v | P a g e speed of adjustment in the short run towards the long run. Nedbank’s return on equity, however, has an insignificant short-run relationship. Therefore, the study recommends that management of banks should place a greater emphasis on assessing and overseeing economic exposure, and factoring this into strategies in decision making.Thesis (MA) -- Faculty of Business and Economic science, 202