Pengaruh Kompetensi Sumberdaya Manusia dan Manajerial terhadap Kualitas Laporan Keuangan (Survey pada Dppkad Kabupaten Buol)

Act Number 17 of 20033, Act No. 1 of 20044 and Government Rule Number 24 of 2005 which has been changed with PP number 71 of 2010 about the Government Accounting Standard. Requiring government agencies to account the implementation of the government\u27s mission in achieving the goals that have been set through periodic accountability in the form of financial statements and compiled based on government accounting standard. The fundamental findings to financial statements of the central government/local government (LKPP/LKPD) in addition the weakness of the internal control systems is the lack of human resource capacity of competent in management units of government finances. This research suggests the problem of how the competence of human resources and managerial influence on the quality of financial statements. This research aims to know and analyze the effect of human resource competencies and managerial for the quality of financial reporting. Survey on Departement of Revenue Financial Management and Local Asset at Buol Regency. The method used quantitative research method with the explanation purposes and test hypotheses. The data was collected by questionnaire to 87 employees in DPPKAD Buol Regency. The research results show the competence of human resources and managerial significant simultaneously effect on the quality of financial reporting. Partially the human resources competence gives significant effect on financial statements quality. Managerial competences have significant effect on financial statements quality

Studies On The Morphology Of Thelohanellus Sp., And The Effects Of Water Quality And Rainfall On Its Prevalence In Puntius Gonionotus (Bleeker)

A myxosporean parasite belonging to the genus Thelohanellus, Kudo 1933 found infecting the gills of lampam jawa Puntius gonionotus (Bleeker), was studied. The morphological features of this myxosporean cysts and spores were examined through light and electron microscope to identify the species of Thelohanellus and the results were compared with other known Thelohanellus species. Morphologically, the spore size is 25.8 pm X 10.5 pm X 9.0 pm. These spores were tear-shaped or pyriform, having a distinct straight suture. Both membranous and mucous envelopes were distinctly conspicous; polar capsule size ranged from 1 1 - 1 7 pm (length) X 6-8 pm (width). Within the polar capsule were 8 - 12 coils of polar filament

Zikir Mahasantri Ma’had Al-Jami’ah UIN Raden Fatah Palembang Ditinjau dari Perspektif Ilmu Tarekat (The Zikr of the Students of Ma'had Al-Jami'ah UIN Raden Fatah Palembang Viewed From the Perspective of Tarekat Science)

ABSTRACT This study examines the zikr of the students of Ma'had al-Jami'ah UIN Raden Fatah Palembang from the perspective of tarekat science. This research was motivated by the existence of a zikr ritual performed by students at Ma'had al-Jami'ah UIN Raden Fatah Palembang which, through observation, had similarities with the teachings of Sufism and several tarekat schools, both in terms of adab, reading, movement, tone and intonation. Therefore; the author analyzed the zikr of the students of Ma'had al-Jami'ah UIN Raden Fatah in terms of the tarekat science perspective. In this study, the author uses a type of qualitative research with phenomenological analysis which means observing the phenomena that occur during the research. The results of this study are that the zikr performed by Ma'had al-Jami'ah students at UIN Raden Fatah Palembang has the same purpose as the zikr goals in Sufism teachings, namely to get closer to Allah, while in terms of reading, it has similarities with the recitation of the zikr in the Naqsabandiyah congregation. In terms of the adab and the movement, they are more of the ones of the zikr in the teachings of Sheikh Abdus Samad al-Palimbani. However, the tone and intonation of the zikr performed by the students partly have similarities with the tone and intonation of the zikr on the teachings of the Sammaniyah order. This is because the imam of the zikr, Mr. Munir, is a follower of two tarekat schools, namely the Naqsabandiyah and the Sammaniyah congregations.Keywords:zikr; mysticism; tarekat.ABSTRAKPenelitian ini mengkaji tentang zikir mahasantri Ma’had al-Jami’ah UIN Raden Fatah Palembang yang ditinjau dari perspektif ilmu tarekat. Penelitian ini dilatarbelakangi oleh adanya ritual zikir yang dilaksanakan oleh mahasantri di Ma’had al-Jami’ah UIN Raden Fatah Palembang yang ketika diamati zikir ini memiliki kesamaan dengan ajaran tasawuf dan beberapa tarekat, baik dari segi adab, bacaan, gerakan, nada dan intonasi. Maka dari itu, penulis ingin menganalisis zikir mahasantri Ma’had al-Jami’ah UIN Raden Fatah ditinjau dari perspektif ilmu tarekat. Dalam penelitian ini, penulis menggunakan jenis penelitian kualitatif dengan analisis fenomenologi yang berarti mengamati fenomena-fenomena yang terjadi pada saat penelitian berlangsung. Adapun hasil penelitian ini adalah bahwa zikir yang dilaksanakan oleh mahasantri Ma’had al-Jami’ah UIN Raden Fatah Palembang memiliki tujuan yang sama dengan tujuan zikir pada ajaran tasawuf yaitu untuk mendekatkan diri kepada Allah, sedangkan dari sisi bacaan, zikir yang dilakukan mahasantri Ma’had al-Jami’ah sebagian besar memiliki kesamaan dengan bacaan zikir pada tarekat Naqsabandiyah, tetapi dari sisi adab zikirnya lebih kepada adab zikir ajaran Syekh Abdus Samad al-Palimbani, namun nada dan intonasi zikir yang terdapat dalam zikir ini sebagian memiliki kesamaan dengan nada dan intonasi zikir pada ajaran tarekat Sammaniyah. Sedangkan gerakan zikirnya mengikuti gerakan zikir dari ajaran Syekh Abdus Samad al-Palimbani. Hal ini dikarenakan imam zikir tersebut yaitu Bapak Munir merupakan pengikut dua aliran tarekat yaitu tarekat Naqsabandiyah dan tarekat Sammaniyah.Kata kunci: zikir; tasawuf; tareka

Bentuk-Bentuk Etika Islam dan Rasionalisasinya

This study aims to determine the forms of ethics taught in Islam. where the forms of Islamic ethics and Western ethics have differences. In addition, this study also tries to see the rationalization aspect of ethical teachings in Islam. This research is a library research which will collect data related to the concept of Islamic ethics and its rationalization.The results of this study are the forms of Islamic ethics consisting of three main points, namely ethics to Allah, ethics to humans and ethics to the environment. In addition, the teachings of Islamic ethics also have rationalized values so that they can be proven through reason. So it can be said that ethical teachings in Islam are logical or make sense

Pengaruh Kompos Titonia dan Pupuk Grand-K terhadap Pertumbuhan serta Produksi Tanaman Bawang Dayak (Eleutherine americana Merr.)

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh interaksi dan utama kompos titonia dan pupuk Grand-K terhadap pertumbuhan serta produksi bawang dayak. Penelitian ini menggunakan rancangan acak lengkap faktorial dengan dua faktor, dan dilakukan 3 kali ulangan.  Faktor pertama adalah dosis kompos titonia (T) yang terdiri dari 4 taraf yaitu 0, 0,5, 1,0, dan 1,5 kg/plot. Faktor kedua adalah dosis pupuk Grand-K (G) yang terdiri dari 4 taraf yaitu 0, 5, 10 dan 15 g/plot. Parameter yang diamati adalah laju pertumbuhan relatif (LPR) (g/hari), tinggi tanaman (cm), jumlah umbi per rumpun (umbi), berat umbi basah per rumpun (g), berat umbi kering per rumpun (g) dan persentase susut umbi (%). Data pengamatan terakhir dianalisis secara statistik dan dilanjutkan dengan uji lanjut BNJ pada taraf 5%. Hasil penelitian menunjukkan bahwa: interaksi kompos titonia dan pupuk Grand-K berpengaruh nyata terhadap jumlah umbi per rumpun, berat basah umbi per rumpun dan berat kering umbi per rumpun. Perlakuan terbaik adalah kombinasi perlakuan kompos titonia 1,5 kg/plot dan pupuk Grand-K 10 g/plot (T3G2) atau kombinasi perlakuan kompos titonia 1,5 kg/plot dan pupuk Grand-K 15 g/plot (T3G3). Pengaruh utama kompos titonia nyata terhadap semua parameter pengamatan dengan perlakuan terbaik adalah dosis 1,5 kg/plot (T3). Pengaruh utama dosis pupuk pupuk Grand-K nyata terhadap semua parameter pengamatan dengan perlakuan terbaik adalah (G2) dosis 10 g/plot atau (G3) dosis 15 g/plot

Diagnosis Sifat Kimia Tanah dan Serapan Hara Pada Tanaman Nenas yang dibudidayakan Pada Tanah Gambut di Desa Kualu Nenas: Diagnosis of Soil Chemical Properties and Nutrition about Planning Cultivation on Peat Soil in Kualu Nenas Village

Management of peat soil for pineapple cultivation in Kualu Pineapple Village is still very traditional. In planting not using spacing, fertilization only uses fertilizers containing N, namely urea. In addition, there are differences in principles in managing peat, namely that there are farmers who add ameliorant ingredients and some do not. The purpose of this study was to determine the chemical properties of the soil, and nutrient uptake of pineapple plants in Kualu Nenas Village where the soil was given dolomite lime ameliorant and without ameliorant. This research method uses qualitative (survey) and quantitative (laboratory analysis) methods. A sampling of plants whose soil was given dolomite lime ameliorant and soil without ameliorant was carried out by purposive sampling technique. The research data were analyzed by a T-test to determine the difference between the chemical properties and nutrient uptake of pineapple plants. The T-test was analyzed using the SAS program (SAS User Manual Version 9, 2004). The results of this study were that the soil PH, P-available, K-dd, Ca-dd, Mg-dd, CEC, and base saturation content in pineapple plantations where the soil was treated with dolomite lime ameliorant had a significantly higher value based on the T-test compared to pineapple plantations with no ameliorant. Nutrient uptake of N, P, K, Ca, and Mg in pineapple leaves was not significantly different between plants whose soil was treated with dolomite lime ameliorant and those without ameliorant

PEMBERIAN HORMAX DAN NPK MUTIARA 16:16:16 PADA TANAMAN UBI JALAR ( Ipomoea batatas L.)

ABSTRACT The purpose of this study was to determine the effect of Hormax and NPK Mutiara (16:16:16) on sweet potato plants. The design used in this study was a Factorial Complete Randomized Design consisting of two factors. The first factor is Hormax (H) at doses of 0, 1, 3, and 5 ml per liter of water while the second factor is NPK Mutiara (16:16:16) (N) with concentrations of 0, 3.15, 6.3, and 9.45g per plant. The parameters observed were the number of crop tubers (tubers), tuber weight per plot (g), tuber weight per tuber (g), tuber weight per plant (g), wet pruned weight (g), harvest index. The last observation data were analyzed statistically and continued with a BNJ follow-up test at the 5% level. The results showed that the interaction of giving Hormax and NPK Mutiara (16:16:16) significantly affected the number of tubers per plant, tuber weight per plot, tuber weight per fruit, weight. The best treatment is in the combination of H2N2 fertilizer concentration of 3 ml/liter of water and 6.3 g / plant. The main influence of hormax is evident on the parameters of the number of tubers per plant, tuber weight per plot, tuber weight per tuber, tuber weight per plant, wet perched weight, harvest index, the best treatment of 3 ml per liter of water (H2). The main effect of NPK Mutiara fertilizer (16:16:16) is real on the parameters of the number of tubers per plant, tuber weight per plot, tuber weight per fruit, tuber weight per plant, wet perched weight, harvest index, best treatment ie 6.3 g per plants (N2). Keywords: Hormax, NPK, Sweet Potatoes &nbsp

Developing Dirasah Islamiyah Materials Based on Character Values for Afkaaruna Islamic School

Integrating character values on materials is essential. This research aimed to develop Dirasah Islamiyah teaching materials based on character values for the fifth-grade students of Afkaaruna Islamic School Yogyakarta. The learning materials, especially Dirasah Islamiyah presented, still needed to be fully integrated with character values. This research was a research and development (R&D) study referred to the Thomlinson model, which included need analysis, stating goals and objectives, designing a syllabus design, developing methodology/material, and conducting testing and evaluation. Needs analysis questionnaires were employed as the instrument for collecting data. The data obtained from the need analysis was analyzed quantitatively. Afterwards, the course grid was developed. The material developed was I Love Good Muamalah and developed into three sub-themes. Although each sub-theme had a different number of tasks, it followed the unit design of which the components were: (1) introduction; (2) main lesson; and (3) reinforcement. The results of the expert judgment showed that the developed materials were appropriate and deserved to be used. The mean values of all aspects were 71, categorized as "good" in the 61 < x < 80

Freedom Of Speech and Human Rights: What Can Civic Education Do?

Pancasila and Citizenship Education can be considered as a way to improve citizens’ opinions. This research is a critical literature review of 40 articles from 2017 to 2022 and focuses on research progress on freedom of expression. The formulation and findings of this study indicated that the practice of freedom of expression in Indonesia has been regulated by law, but in some aspects, it is subject to restrictions. People are often act uncontrollably and abuse their freedom of speech. The impact of the existence of freedom of expression is that people can express themselves but must remain in the corridor of respecting the rights of others and actively participate in providing constructive suggestions for the state. Thus, this study concludes that freedom of expression must be balanced with good delivery procedures, citizenship and civility in expressing opinions is a cultural challenge that must be resolved to build healthy freedom of speech. Citizens’ civility for opinion and expression is recommended as one of the crucial issues that should be discussed and developed in Pancasila and Citizenship Education and as well as for inclusive education program.Humans have basic rights to life, one of which is freedom of opinion. Democracy guarantees the freedom of its citizens to express their opinion. However, in the practice of freedom of expression, several problems were found related to ethics of opinion and restrictions on freedom of expression. This study aims to analyze the practice of freedom of expression and its relation to human rights, the impact of freedom of expression, and the role of PPKn in improving civic civility in expressing opinions. This research is a critical literature review reviewing 40 articles from 2017 to 2022 and focuses on research progress on freedom of expression. The formulation and findings of this study are that the practice of freedom of expression in Indonesia has been regulated by law, but in some aspects, it is subject to space restrictions. People are often uncontrolled and abuse their freedom of expression. The impact of the existence of freedom of expression is that people can express themselves but must remain in the corridor of respecting the rights of others, and actively participate in providing constructive suggestions for the state. Thus, this study concludes that freedom of expression must be balanced with good delivery procedures, citizenship in expressing opinions is a cultural challenge that must be resolved to build healthy freedom of opinion. Citizens' civility for opinion and expression is recommended to be one of the crucial issues that should be discussed and developed in Pancasila and Citizenship Education and is also recommended for inclusive education program plans

Freedom Of Speech and Human Rights: What Can Civic Education Do?

Pancasila and Citizenship Education can be considered as a way to improve citizens’ opinions. This research is a critical literature review of 40 articles from 2017 to 2022 and focuses on research progress on freedom of expression. The formulation and findings of this study indicated that the practice of freedom of expression in Indonesia has been regulated by law, but in some aspects, it is subject to restrictions. People are often act uncontrollably and abuse their freedom of speech. The impact of the existence of freedom of expression is that people can express themselves but must remain in the corridor of respecting the rights of others and actively participate in providing constructive suggestions for the state. Thus, this study concludes that freedom of expression must be balanced with good delivery procedures, citizenship and civility in expressing opinions is a cultural challenge that must be resolved to build healthy freedom of speech. Citizens’ civility for opinion and expression is recommended as one of the crucial issues that should be discussed and developed in Pancasila and Citizenship Education and as well as for inclusive education program.Humans have basic rights to life, one of which is freedom of opinion. Democracy guarantees the freedom of its citizens to express their opinion. However, in the practice of freedom of expression, several problems were found related to ethics of opinion and restrictions on freedom of expression. This study aims to analyze the practice of freedom of expression and its relation to human rights, the impact of freedom of expression, and the role of PPKn in improving civic civility in expressing opinions. This research is a critical literature review reviewing 40 articles from 2017 to 2022 and focuses on research progress on freedom of expression. The formulation and findings of this study are that the practice of freedom of expression in Indonesia has been regulated by law, but in some aspects, it is subject to space restrictions. People are often uncontrolled and abuse their freedom of expression. The impact of the existence of freedom of expression is that people can express themselves but must remain in the corridor of respecting the rights of others, and actively participate in providing constructive suggestions for the state. Thus, this study concludes that freedom of expression must be balanced with good delivery procedures, citizenship in expressing opinions is a cultural challenge that must be resolved to build healthy freedom of opinion. Citizens' civility for opinion and expression is recommended to be one of the crucial issues that should be discussed and developed in Pancasila and Citizenship Education and is also recommended for inclusive education program plans