96 research outputs found

    KONSEP AHLI WARIS DAN AHLI WARIS PENGGANTI: Studi Putusan Hakim Pengadilan Agama

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    There is a fundamental difference between the rules in Islamic inheritance jurisprudence with the rules of inheritance in the Compilation of Islamic Law. Islamic inheritance jurisprudence rules, on one hand, give inheritance rights to those who are still alive at the time of the testator died. On the other hand, the rules of inheritance in the Compilation of Islamic Law, as defined in Article 171 (c), give inheritance rights to the person who died earlier than the testator, as an attempt to legitimize "substitute heirs" under Article 185 paragraph (1). This difference was not known by the judges in the Religious Courts that have implemented the Compilation of Islamic Law as one source of their substantive laws. This study revealed that in its decision on the case of inheritance proved that the Judges concerned unconsciously, others with skepticism, citing the aforementioned article as one aspect of their legal considerations in determining the beneficiary status of the applicants/plaintiffs, even if the applicant/plaintiff was is "a direct heir" of the testator. Consequently, the resulting verdict is not supported by proper legal considerations.[]Ada perbedaan yang mendasar antara aturan waris dalam Ilmu Faraid dengan aturan waris dalam Kompilasi Hukum Islam. Aturan waris Ilmu Faraid memberikan hak waris kepada orang yang masih hidup di saat pewaris meninggal dunia. Sebaliknya, aturan waris Kompilasi Hukum Islam, sebagaimana ditetapkan dalam Pasal 171 huruf (c), memberikan hak waris kepada orang yang meninggal dunia lebih dahulu daripada si pewaris, sebagai upaya melegitimasi “ahli waris pengganti” yang diatur dalam Pasal 185 ayat (1). Perbedaan ini telah luput dari pengamatan para Hakim di lingkungan Peradilan Agama yang telah lama menerapkan Kompilasi Hukum Islam sebagai salah satu sumber hukum materiilnya. Penelitian ini mengungkapkan bahwa dalam sejumlah putusan waris tampak majelis Hakim yang menangani perkara waris tanpa sadar, sebagian lainnya dengan keraguan, mengutip pasal tersebut sebagai salah satu aspek per­timbangan hukum mereka dalam menetapkan status keahliwarisan para pemohon/ penggugat, sekalipun para pemohon/penggugat itu adalah “ahli waris langsung” dari si pewaris. Akibatnya, diktum putusan yang dilahirkan tidak didukung oleh pertimbangan hukum yang benar

    MEWUJUDKAN DESA MANDIRI UNTUK MENGEMBANGKAN BADAN USAHA MILIK DESA

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    Seketi adalah sebuah desa diwilayah Kecamatan Balongbendo, Kabupaten Sidoarjo, Provinsi Jawa Timur. Desa ini kaya dengan peninggalan bersejarah yang berupa situs, makam leluhur desa maupun petilasan. Desa Seketi terbagi menjadi 8 dusun, yaitu Dusun Guyangan, Dusun Seketi Kidul, Dusun Seketi Polwaga, Dusun Seketi Gembongan, Dusun Seketi Ampel, Dusun Seketi Masjid, Dusun Seketi Gulo Mantung dan Dusun Sonosari. Desa Seketi juga mempunyai destinasi wisata kampung bambu yang nantinya akan diolah menjadi kerajinan bambu. Produk olahan bambu Desa Seketi antara lain tempeh, ada pula bakul nasi, hingga pengayak padi, Karena diproduksi sendiri atau hand made ,harga jualnya lebih murah daripada di pasaran. Sebaliknya, banyak tengkulak yang mengambil kerajinan dari Desa Seketi untuk dijual kembai dipasaran. Menilik dari sejarahnya, pembuatan tampah didesa ini ternyata sudah turun temurun. Warga desa setempat sudah mulai merajutnya menjadi tampah itu sejak tahun 1930an. Bedanya, dulu perajinnya banyak, kini tinggal sekitar 17 orang yang masih bertahan. Mantan Kepala Desa Seketi Seger Purwanto mengatakan cikal bakal perajin tambah ini bermula ketika  puluhan tahun silam itu ada satu keluarga perantau asal Madura yang mengenalkan kerajinan ini kepada penduduk yang mayoritas bermata pencaharian petani. Ternyata,sejak pertama hingga saat ini kerajinannya anyaman bambu tersebut tetap lestari sehingga mampu menjadi mata pencaharian sebagian warga sekitar.Kata kunci: Desa Seketi, Kerajinan bambu,UMK

    Pentingnya Analisis Biaya Kualitas Terhadap Kuantitas Kerusakan Produk Pada PT. Saeti Beton Pracetak Di Gresik

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    In nowadays, business competition that is so competitive requires every company to be able to compete, so that the company can survive, grow and achieve the desired goal that is obtain the optimal profit. Therefore, the role of management accounting in the matter of quality control of the resulting product becomes a major concern. Implementation of quality control can not be separated from costs of quality that has to be incurred by the company, because to get the high quality it is needed to produce costs of quality that consist of the costs of prevention, cost of appraisal, cost of failure both internal and external. These control activities is expected to improve the quality so that it will obtain the really good output, so it will suppress or reduce the number of defective products, because if in the production process has occurs many defective products, the company will suffer losses earned by the amount of cost, labor and time issued. With the issuance of the cost of quality it is expected to reduce the losses caused by defective products. The method that used in this study is qualitative approach with a reason it is not use a statistical tests. The scope of this research discusses the control of quality and costs of quality for the production of square pile types. And the results showed that the cost of quality that has been issued by the company is efficient because the ratio of the total cost to the sales was still lower than the quality standards set by 2.5%, which in 2012 by 1.39%, in 2013 by 1.58% and in 2014 by 1.18% of sales. And the level of product defects of three years are decline and it is lower than the standard that set by 1%, which in 2012 by 0.47%, in 2013 by 0.62% and in 2014 by 0.45%. Keywords : cost of quality, quality control, quantity of product defects

    Contingent Fit-Misfit and Business Unit Performance (A Review Based on the Perspective of the Congruency Hypothesis)

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    This study was designed to obtain the influence of contingent fit and misfit on business unit performances in the perspective of the congruency hypothesis. Fit is reached when the company implements a low-cost strategy, practices traditional management accounting and uses automation information technology. Conversely, the company implements differentiation strategy tend to practices strategic management accounting and enabler information technology. This study was a survey method using questionnaires, and regression was used to analyze the data. This study concluded that contingent fit has a positive influence on the performance of customer, internal process, and learning/growth for business units in Fit group. However, the influence of contingent misfit on the performance of financial, customer, internal process and learning/ growth was inconsistent. According to the Congruency Hypothesis, when the three subsystems are in fit, the configuration to be formed is a straight or almost straight line, which means, the level of elements in subsystems is equal. For these business units, the contingent fit has a positive influence on performance. Conversely, when the three elements are in misfit, the configuration to be formed is not a straight line. This study failed to prove the influence of contingent misfit on the performance of financial, customer, internal process and learning/growth

    A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya)

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    As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introducedto real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs.The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.This paper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates’ quality.Keywords : Competency, Curriculum , Accounting Education, Accounting Graduates

    The Fit of Competitive Strategies, Management Accounting Systems and Information Technology Systems, and its Effect on Business Unit Performances

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    This study aims to provide empirical support for the arguments that the performance of Fit Low Cost business units is better than that of Misfit Low Cost business units and that the performance of Fit Differentiation business units is better than that of Misfit Differentiation business units. The Balanced Scorecard was used to measure the performance of business units, including their financial, customer, internal process, and learning/growth performance. A survey method was employed using a questionnaire. Nonparametric multivariate analysis of variance (Kruskal Wallis test) was used to analyze the data. The business unit of a large manufacturing company in East Java Province was used as the unit of analysis. We find that Fit Low Cost business units do not outperform Misfit Low Cost business units, while Fit Differentiation business units outperform Misfit Differentiation business units. Therefore, the results for Fit Differentiation and Fit Low Cost support and reject contingency theory, respectively. These findings strengthen contingency theory and promote its relevance in practice. Given their prevalence in actual practice, some of the current management accounting practices must be analyzed by academics and included in their classroom lecture materials

    End User Satisfaction of Accounting Information System (AIS) Mobile Based for Small Medium Enterprises (SMEs): Actual Usage and TAM Approach

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    Increasing end-user satisfaction (EUS) on mobile-based AIS is influenced by an actual usage (AU). AU increases if Small Medium Enterprise managers feel the perceived ease of use (PEOU) and perceived usefulness (PU) of using mobile-based AIS. This study aims to (1) analyze the effect of PEOU and PU on AU, (2) analyze the effect of PEOU and PU on EUS on mobile-based AIS, (3) analyze the effect of AU on EUS on mobile-based AIS, and (4) analyze the effect of PEOU and PU to EUS on mobile-based AIS through AU. The results of this study are (1) PU has a positive effect on AU and PEOU has a negative effect on AU because to improve AU requires a guidebook that is easy to learn and the lack of ability to use system applications make it not easy, (2) PEOU and PU affect EUS on Mobile-based AIS but the most positive and dominant influence on EUS on mobile-based AIS is PU, (3) AU has a positive effect on EUS on mobile-based AIS, and (4) PEOU negatively affects EUS on mobile-based AIS through AU due to the use of AIS based on mobile, which is done repeatedly and for a long time is still unable to mediate PEOU and SME managers feel difficult to use the purchasing and sales system application to produce on time reports

    Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS)

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    This study aims to describe, analyze the accountability, transparency and effectiveness of management and transparency of the effectiveness of the management of school operational Assistance Fund (BOS) in Vocational/High School in Mojokerto. The principle of transparency and accountability is a measure that can’t be ignored from the weak strength of participation, which in this case includes, teachers, parents and school authorities. Accountability in the management of BOS funds refers to the right of parents, who are representatives of the community, to take part in being responsible for the implementation of the BOS fund assistance program. The researcher used a mixed research method, which is a method that unites quantitative and qualitative methods. The population in this study is the Principal, School Committee, and fund managers, who are the authorities in the fund manager BOS SMA/SMK in Mojokerto. While in technical analysis, this study uses multiple linear regression analysis. The research results show that accountability and transparency affect the effectiveness of BOS fund managemen
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